1. Contributions to the property of the company should be considered as a gratuitous transfer of property and accounted for as other income in accordance with paragraph 8 of PBU 9/99 "Income of the organization", since they do not change the size and nominal value of the shares of the company's participants in the authorized (stock) capital, that is, they are not contributions to the authorized capital and are not subject to return. In this case, the amount of income is recognized on the date of receipt Money in accordance with clause 16 PBU 9/99.
According to the Chart of Accounts, gratuitous receipt of funds to the cash desk or to the settlement account of the organization is reflected in the debit, respectively, of account 50 "Cashier" or 51 "Settlement accounts" and the credit of the account, subaccount "Grant-free receipts". At the same time, the amount of funds received free of charge is reflected in other income as entries on the debit of the account and on the credit of the account, sub-account "Other income".
So, in the accounting of the company, the following entries are made:
- the amount of the founder's debt is reflected as gratuitous receipts (based on the decision of the general meeting of the company's participants);
- funds were received from the founder to the contribution of the company;
Debit, sub-account "Grant-free receipts" Credit, sub-account "Other income"
- other income is reflected in the amount received from the founders as contributions to the property of the LLC.
It should be noted that this method of accounting for participants' contributions to the company's property is contrary to the requirements of PBU 9/99. According to paragraph 2 of PBU 9/99, an organization's income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).
2. The Ministry of Finance of Russia recommends reflecting in accounting the contribution to the property of the company on the credit of account 83 "Additional capital" (see, for example, letters of the Ministry of Finance of Russia dated 01/29/2008 N 07-05-06 / 18, dated 04/13/2005 N 07-05 -06/107). That is, upon receipt of funds in accounting records are made:
Debit, sub-account "Calculations on contributions to the property of the company" Credit
- reflects the amount of the debt of the founder on contributions to the property of the company (based on the decision of the general meeting of participants in the company);
Debit () Credit, sub-account "Calculations on contributions to the property of the company"
- funds were received from the founder to the contribution of the company.
However, there is no direct instruction to reflect such transactions using the account in the Chart of Accounts. Moreover, the list of transactions that can be reflected in the composition of additional capital is closed, and there are no transactions with contributions to the property of the company.
Thus, we believe that the organization should independently choose and fix the method of reflecting the contributions of the founders in the order on accounting policy in accordance with PBU 1/2008.
Land plot
In accounting land may refer to fixed assets in accordance with paragraph 2, clause 5 of PBU 6/01 "Accounting for fixed assets", if they meet the requirements established in clause 4 of PBU 6/01, namely:
a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;
b) use for a long time, i.e. useful life of more than 12 months or normal operating cycle if it exceeds 12 months;
c) the organization does not expect the subsequent resale of these assets;
d) the ability to bring economic benefits (income) to the organization in the future.
The initial cost of fixed assets received free of charge is their current value as of the date of acceptance to accounting as investments in (clauses 7, 10 PBU 6/01). According to paragraph 1 of Art. 66 of the Land Code, the market price of land is determined in accordance with the Federal Law of July 29, 1998 N 135-FZ "On valuation activities in the Russian Federation."
At the same time, as a result of the gratuitous receipt of an asset, the organization receives other income in the amount of the market value of this asset (clauses 7, 10.3 of PBU 9/99 "Income of the organization").
Based on clause 11 PBU 9/99 and clause 29 of the Methodological Guidelines for Accounting of Fixed Assets approved by Order of the Ministry of Finance of Russia dated 13.10.2003 N 91n, acceptance for accounting of fixed assets transferred free of charge is reflected in the debit of the account for accounting for investments in non-current assets in correspondence with the account for accounting for deferred income with subsequent reflection in the debit of the account for accounting for fixed assets in correspondence with the credit of the account for accounting for investments in non-current assets.
It should be noted that in letters dated 17.02.2006 N 03-03-04 / 1/126, dated 05.04.2005 N 03-03-01-04 / 1/158, the Ministry of Finance of Russia explained: "Acceptance of land plots for accounting in the objects of fixed assets is carried out on the basis of a certificate of acceptance and transfer of an object of fixed assets approved in the prescribed manner and documents confirming their state registration in the Unified state register rights with the assignment of a cadastral number by the body engaged in the maintenance of the State Land Cadastre.
Based on the decision of the general meeting of participants in the company, an entry is made in accounting:
Debit, sub-account "Calculations on contributions to the company's property" Credit, sub-account "Grant-free receipts"
- reflects the amount of debt of the founder on contributions to the property of the company.
On the date of transfer of the land plot, the organization in accounting must make the following entries:
Debit, subaccount "Transferred land" Credit
In this article, we will tell you about the key tools for tax-free (low-tax) transfer of property in business. Each of them has its own characteristics and limitations.
Why might a tax-free transfer of property be required?
The change of the owner of the property by concluding a sale and purchase agreement is recognized as a sale and entails the need to pay VAT and income tax (when applying the general taxation system). In the event that the property is transferred in a single group of companies, the occurrence of tax liabilities is highly undesirable: in fact, the property remains in the ownership of the same beneficiary, and taxes must be paid. Tax-free transfer (change of ownership) of property in a group may be required:
- To increase the level of property security. Different situations happen in business and it is necessary to protect key assets from encroachment on them by third parties (creditors, counterparties, raiders and regulators). In addition, the presence of property in the company is an additional incentive for the tax authority to carry out the GNP, since the taxpayer has something to collect possible additional charges from the taxpayer. It is obvious that "vital" property for the business should not be in the risky operating sector.
- To launch an investment project. It is more logical to start a new promising direction from scratch, it should not be subject to the risks and obligations of an existing business. In addition, partners who are not involved in your core business may participate in the implementation of the investment project. In this case, the filling of a new project with property (including money) should also occur with the most favorable tax consequences for both the transferring and receiving parties.
- When refinancing in a group: redistribution financial flows between related companies (subjects) also requires the exclusion of excessive tax liabilities.
How to carry out a tax-free transfer of property?
- Capital contribution.
- Contribution to the organization's property (including a "child gift"), including a contribution to property in order to increase net assets.
- Reorganization in the form of separation.
We have recorded the key points for you in a separate table.
|
Nuances |
Contribution to the UK |
Contribution to property |
Contribution to property to increase NA |
Extraction procedure |
|
Organizational and legal form of the company receiving the property |
Any organization in which the authorized (share) capital is formed: economic partnerships and companies, economic partnership |
Installed for business partnerships and companies (not applicable to production cooperatives, economic partnerships) |
||
|
The amount of shares / shares of the transferring party in the authorized capital of the recipient company |
More than 50% (in the case of a "subsidiary gift", the parent company's ownership must also exceed 50%) |
|||
|
Does the size of the share of the transferring party in the Criminal Code change? |
||||
|
Do I need an appraiser to transfer property? |
Not necessary |
Not necessary |
Not necessary |
|
|
Tax liabilities |
For organizations on DOS:
|
For organizations on DOS:
|
For organizations on DOS:
|
For organizations on DOS:
|
|
Restrictions on the transfer object |
Property: according to Article 41 of the Civil Code, these are things, money, securities, property rights (Article 129 of the Civil Code of the Russian Federation) |
Property, property and non-property rights, including the right to demand payment of debt |
Cash, securities, property, property and other rights having a monetary value |
Capital contribution
This is the most well-known way of granting property and property rights to a company by its participants. A member of any commercial organization (JSC, LLC, etc.) can make a contribution to the Authorized Capital (MC), both at the stage of company registration and in the course of its activities.
In addition, a contribution to the authorized capital of an LLC can be made by a third party upon joining the membership of the company. In a joint-stock company, a third party can purchase shares during an additional issue - this will be a contribution to the UK. Money, securities, other property or property rights may be contributed to the payment of the authorized capital.
Tax implications
Undoubtedly, real life it is not always possible to "shove" into the framework of the above methods of transferring property. There are a great many options for consolidating property, most often they are combinations of tax-free and low-tax methods of property redistribution, the set of which is always unique.
The creation of an LLC is inextricably linked with the formation of the authorized capital. The founders, as far as possible, make contributions in cash or property, evaluate their share, and then, in the course of the company's activities, regularly receive dividends. Many entrepreneurs are concerned about the question of whether tax is paid on the authorized capital of an LLC?
Taxation of the share of an individual
There is no information in the Tax Code that the authorized capital is subject to taxation. The shares invested in it are the expenses of the founders themselves, which together form a start-up fund for commercial activities and providing guarantees to creditors. However, the alienation of shares of a company is the sale of property, as a result of which a legal or natural person receives income.
Alienation of company shares is the sale of property.
A share in the UK is the property of the founder, its sale is income for an individual, which is usually taxed at 13%. However, in the situation with shares of the company, special rates and tax deductions apply:
1. If the share belonged to the owner - an individual until the moment of alienation for more than 5 years, personal income tax is not paid at all (clause 17.2 of article 217 of the Tax Code of the Russian Federation). However, there is a weighty note - the zero rate applies only to those shares that became the property of the founder after January 1, 2011, in accordance with paragraph 7 of Art. 5 FZ No. 395-FZ.
2. The founder has the right to receive a tax deduction in the amount of 250 thousand rubles to 1 million rubles for the property sold by him, the holding period of which is less than 3 years (clause 1, clause 2, article 220 of the Tax Code of the Russian Federation). There is also a note for this article: real estate sold by the founder must be acquired by him no earlier than January 1, 2016.
3. Instead of the aforementioned tax deduction, the founder alienating the share may reduce the taxable income received by the amount of expenses associated with the acquisition of a share in the authorized capital (money contributed to the authorized capital, expenses for its increase or the acquisition of a share). An important rule: expenses must be supported by documents. Otherwise, the founder is given a tax deduction in the amount of not more than 250 thousand rubles for income from leaving the LLC (clause 2, clause 2, article 220 of the Tax Code of the Russian Federation).
In the case of company shares, special rates and tax deductions apply.
After all deductions made, the remaining amount of income from the sale of a share in the authorized capital of the company is subject to a flat tax of 13%.
Taxation of a share of a legal entity
As a result of sales, a legal entity is liable for two taxes - income tax and VAT. According to paragraphs. 12 p. 2 art. 149 of the Tax Code of the Russian Federation, in the event of the sale of a share owned by a legal entity, VAT is not paid. Although the tax authorities are sometimes controversial about such operations. For example, the sale of a company with all its property in the authorized capital is sometimes interpreted as the sale of the property itself, bypassing the tax burden.
For legal entities, clause 1 of Art. 284.2 of the Tax Code of the Russian Federation also provides for a zero rate for income tax if the ownership of shares in the authorized capital is more than 5 years. The same rule applies to owners of shares acquired after January 1, 2011. In any other case, the founder - a legal entity can reduce the tax base by the amount of expenses associated with the acquisition of the alienated share (clause 2, clause 1, article 268 of the Tax Code of the Russian Federation), and then pay a tax of 20%.
Thus, initially "empty" for tax services the funds and property of the authorized capital of an LLC in the process of alienation by the founders become an object of taxation. For individuals and legal entities, there are deductions and even zero tax rates for long-term ownership of shares. The rules are quite liberal, the conditions are acceptable - at least you can thank the state for this.
We continue to analyze ways of transferring property between “our” organizations. Earlier we wrote about donation (see ""). And today we’ll talk about another popular option that allows you to legally transfer property from one organization to another “permanently” - a contribution to the authorized capital. The legislation provides for not one, but two options for the transfer of property from shareholders or participants, respectively, to a JSC or LLC. The first of them is a well-known contribution to the authorized capital, and the second is a contribution to property. Let's consider each of them in more detail.
Legal Issues
It is widely believed that contributions to the authorized capital can be made only when an organization is created, when this very capital is being formed. This is not true. Legislation allows an increase in the authorized capital for long-standing organizations, which is an undoubted advantage of such a method of transferring property as a contribution to the authorized capital. Moreover, if we take into account that in the case under consideration both companies are actually controlled by the same owner, then there will be no problems with the legal execution of the decision to increase the authorized capital. True, it is worth noting here that an increase in the authorized capital requires changes in the constituent documents and state registration changes. And this procedure is associated with the expenditure of time and certain funds.
Another advantage of the considered method is that not only money, but also any other property can be a contribution to the Criminal Code: securities, things, property rights, other rights that have a monetary value. However, when making "things" contributions, you need to remember that they need to be given a monetary value. In this case, the assessment is carried out by the company itself (more precisely, by the general meeting), only on condition that the value of the share, in payment of which the property is transferred, does not exceed 20 thousand rubles. More "expensive" property contributions require the involvement of an appraiser and, accordingly, the cost of his services.
Concluding a small legal educational program, we recall a very important condition: only an organization that is a shareholder or member of a company can make contributions to the authorized capital. Accordingly, if there are no such relations between the “donor” and the “recipient”, then the considered method cannot be applied (by the way, do not forget that it is necessary to notify the tax office about each case of participation of one organization in another (subparagraph 2, paragraph 2, article 23 of the Tax Code RF)).
Taxes on contribution to the UK
Now let's talk about taxes. Let's start with the transferring party, which does not have any difficulties with taxation when transferring a contribution. The cost of the contribution to the authorized capital is not taken into account in expenses (clause 3 of article 270 of the Tax Code of the Russian Federation). As for, when transferring property as a contribution to the authorized capital, it is necessary to restore the tax on the transferred property, which was previously deductible. At the same time, for fixed assets, VAT is restored in proportion to their residual (book) value (subclause 1, clause 3, article 170 of the Tax Code of the Russian Federation). It is necessary to make such restoration in the period when the actual transfer of property took place.
The restored tax must be reflected in the sales book, while indicating the details of the original invoice - the one on the basis of which VAT was deductible when purchasing this property. Obviously, this can be done only if this document has been preserved in the organization. If it is not there, then you will have to prepare an accountant's certificate and refer to it in the sales book. It is this advice that the Ministry of Finance gives (see).
The amount of VAT restored in this way must be transferred to the budget on a general basis. At the same time, consider this amount in expenses tax authorities prohibit (see Letter No. 19-11/058862 of the Federal Tax Service of Russia for Moscow dated July 5, 2006), although formally it does not fall under the prohibition of paragraph 19 of Article 270 of the Tax Code of the Russian Federation. The fact is that in this case there is no buyer of property (after all, it is contributed to the authorized capital, and not sold) and, accordingly, the tax is not presented to the receiving party. These amounts do not fall under paragraph 3 of Article 270 of the Tax Code of the Russian Federation, because they are not in themselves a contribution to the authorized capital. By the way, this conclusion is confirmed by the text of subparagraph 1 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation, which directly states: the amount of restored VAT does not increase the value of the share acquired by the depositor.
It is also worth paying attention to the next point. When transferring property to the authorized capital, it is not necessary to draw up an invoice, although the recipient has the right to deduct tax. Here, the Tax Code of the Russian Federation makes an indulgence and allows you to indicate the amount of the restored VAT (which the recipient will later accept for deduction) in the act of acceptance and transfer (subclause 1, clause 3, article 170 of the Tax Code of the Russian Federation).
Now let's go over to the side of the recipient of the property contribution to the authorized capital. He, as we indicated above, has the right to deduct the amount of VAT that the transferring party restored (clause 11, article 171 of the Tax Code of the Russian Federation). The amount specified in the act of acceptance and transfer is put to the deduction. It must also be reflected in the purchase book (clause 8 of the Rules for maintaining purchase books and sales books, approved by Decree of the Government of the Russian Federation of December 02, 2000 No. 914).
As for, everything is also quite simple here - the fixed asset received as a contribution to the authorized capital can be depreciated. In this case, the initial cost is determined based on the value (residual value) of this property according to the tax records of the transferring party (clause 1, article 277 of the Tax Code of the Russian Federation). These data are taken on the date of the actual transfer of property.
Simply put, after receiving the property, the organization can continue to accrue depreciation on it, starting from the 1st day of the month following the month in which this object was put into operation. So if you correctly guess with the dates of the actual transfer of property and its commissioning (having carried out all these operations closer to the end of the month), there will be no break in depreciation for the object.
Thus, from the point of view of taxation, the method of transferring property by contributing to the authorized capital is very attractive, since no extra taxes are paid. Judge for yourself: VAT recovered by the transferring party is deductible by the recipient of the property. Depreciation on the object is accrued in the usual manner both before the transfer of property and after.
Contribution to property
The second way to transfer property, which we will consider today, is a contribution to the property of an organization. We will immediately make a few reservations. Firstly, this option can only be used in relation to LLC. Secondly, the “donor” must officially take part in the “recipient” LLC (or vice versa, the “recipient” must take part in the “donor” LLC). Thirdly, the share of this participation must exceed 50 percent - otherwise the taxes that arise in connection with such a transaction will deprive it of any meaning. But more on that later.
As a plus this method transfer of property, you can indicate the absence of the need to make changes to the constituent documents, since the contribution to the property of the organization does not affect its authorized capital. And since it is not necessary to make changes to the documents, then it is not necessary to register these changes in the tax office. Which, in turn, means no financial costs and labor costs.
Another plus of this option is that at any value of the contribution, you do not need to involve an independent appraiser. Finally, legislators generally do not limit not only the cost of deposits, but also their frequency. It is enough to include a condition on the possibility of making such contributions to the charter of the organization (Article 27 federal law dated 08.02.98 No. 14-FZ). Specific contributions, their cost and frequency are determined by the decision of the general meeting of participants. At the same time, the law allows making contributions not only in proportion to the shares in the authorized capital of the company, but also in any other options, if they are provided for by the charter of the organization - the recipient of the contribution.
All this makes this tool a convenient way to “transfer” property between the parent and subsidiary.
Taxation of a contribution to property
Much less rosy is the case with the taxation of contributions to property. From the point of view of income tax, a contribution to the property of a company is a gratuitous transfer of property (Article 248 of the Tax Code of the Russian Federation), because the recipient does not have any counter obligations to transfer property, works or services to the “donor”.
This means that the value of the received property should be included in the tax base of the “recipient” (clause 8, article 250 of the Tax Code of the Russian Federation). However, for cases when property is transferred between the parent and subsidiary organizations, an exception is made. According to subparagraph 11 of paragraph 1 of article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, income in the form of property received Russian organization free of charge:
- from the organization, if the authorized (share) capital (fund) of the receiving party consists of more than 50% of the contribution (share) of the transferring organization;
- from the organization, if the authorized (share) capital (fund) of the transferring party consists of more than 50% of the contribution (share) of the receiving organization;
— from an individual, if the authorized (share) capital (fund) of the receiving party consists of more than 50% of the contribution (share) of this individual.
Please note: this benefit is valid only on the condition that within a year after receiving the deposit, the property will not be transferred to third parties.
For the property thus obtained, the organization may charge depreciation based on the market value of the property. The market value can be confirmed both by an expert assessment and other documents (paragraph 2, clause 1, article 257, clause 8, article 250 of the Tax Code of the Russian Federation). For example, the decision of the general meeting and the act of acceptance and transfer. That is, from the point of view of depreciation, this method may turn out to be even more profitable than a contribution to the authorized capital, since it allows you to determine the cost of the transferred fixed assets in a much wider range.
For the transferring party, the value of the contribution in expenses is not taken into account on the basis of paragraph 16 of Article 270 of the Tax Code of the Russian Federation, since this property is donated for income tax purposes.
However, the situation with taxes is greatly “spoiled” by VAT. The fact is that the Tax Code of the Russian Federation does not contain a norm that directly regulates the calculation of VAT on contributions to the property of a company. Therefore, two options are possible.
Option 1. As in the case of income tax, recognize the contribution as a gratuitous transfer. This automatically entails the obligation to charge VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). At the same time, the receiving party will not have the right to deduct, since in this case there is no tax, and the legislators have not established a special rule for contributions to property (as opposed to contributions to the Criminal Code) (clause 1, article 171, article 168 of the Tax Code RF).
Option 2. Treat this transaction as an investment and not tax it with VAT on the basis of subparagraph 4 of paragraph 4 of Article 39 of the Tax Code of the Russian Federation. But in this case, the question arises of restoring VAT (clause 3, article 170 of the Tax Code of the Russian Federation), and restoring the tax immediately deprives this option of attractiveness.
Thus, it makes sense to consider a contribution to property as a way of transferring property from one organization to another only if the transferred property is not subject to VAT (for example, land plots, securities, etc.), or if the transferring party is not the payer of this tax. In other cases, the need to charge VAT makes this method unprofitable.
The authorized capital is a documented amount of funds that the founders contribute when creating their organization. It forms the minimum number of assets of a legal entity that it needs to carry out its activities. Also, this capital guarantees the interests of investors and creditors of the organization.
The contribution of property to the authorized capital is made by the founders of limited liability companies, joint-stock companies. Moreover, such a contribution can be paid, both tangible and intangible values.
Deposit features
Contribution to the authorized capital with property is made both in the process of creating an organization and when increasing its assets. At the same time, the founders have the right to pay for their share of participation with their money, property, securities, as well as other rights that have a monetary value.
The legislation provides that such contributions do not participate in the formation of the base for income tax, as well as value added tax.
When forming the authorized capital, accounting provides for different procedures for fixing such property. The easiest way is to pay your share of participation in cash. When depositing tangible or intangible assets (non-monetary funds), a certain procedure is performed.
The contribution to the authorized capital by real estate, securities or other valuables is carried out according to certain scheme. At the first stage, the founder must confirm his rights. He must be the owner of the values that he is going to transfer to the authorized capital. Further, the transfer of valuables is documented by signing a special act of acceptance and transfer. You should also decide if you need to seek the help of a third-party appraiser.
Property valuation
According to a certain technology, a contribution to the authorized capital is made by property. Assessment of non-monetary values is carried out by a specialist involved from outside. This approach is established by law. Evaluation (except for money) is made by an expert in any case, regardless of the amount of the contribution. Previously, the law was in force, if the share of the participant's contribution to the authorized capital is less than 20 thousand rubles, the owner can deal with the determination of the value independently. However, since 2014 this law has been repealed. 
If the organization resorts to the help of an independent appraiser, this specialist and the participant who transfers non-monetary property bear material responsibility for 3 years (from the date of registration of the organization). Moreover, it exceeds the value of the contribution. This is necessary so that an independent appraiser does not overestimate the value of the participant's property. If subsequently the company has debts to creditors due to an incorrect procedure for depositing values, both the organization itself and the involved expert will be liable for such obligations.
The contribution is accepted at the residual value. The authorized capital with property (VAT in this case is not removed) is replenished in accordance with the tax accounting of the participant. This takes into account additional costs associated with the transfer of property or rights. They are determined as part of the contribution to the authorized capital.
VAT deduction
As mentioned above, when making shares by members of the company, property tax is not removed. The contribution to the authorized capital is not subject to VAT. However, in some cases, it may be subtracted from the amount of the contributed values. For example, if such property is subsequently used by the organization in activities that are subject to VAT under the law. It is restored by the transferring party, but only if these amounts are allocated in the documentation. 
In this case, an invoice is not required. Only the relevant transfer documents are recorded in the organization's purchase book. Copies of these must also be kept in the journal of received invoices. The deduction of the amount of tax is made after the acceptance of valuables on the balance sheet of the organization.
If the restored tax was not actually paid by a member of the organization, the company does not have the right to pay this amount. It is established by law and suppressed in judicial order. They are accepted for deduction of the amount of VAT only if the persons who made the contribution previously legally accepted them for recovery.
They do not have the right to restore VAT when making tangible and intangible assets individuals. They initially are not payers of such tax. Even if this amount is allocated in the documents during the transfer of property, the company does not have the right to take them into account.
Payment instruction
If a participant wishes to make a minimum contribution to the authorized capital of the company, he can do this only in cash. This law has been in force since 2014 on the territory of the Russian Federation. An additional contribution to the charter capital with property can be made only if the participant has already made a cash amount in the amount of 10 thousand rubles. At the same time, it is not necessary to pay out your share of participation in intangible values. Only a cash contribution will suffice. 
If the founders have decided to contribute a certain share in the authorized capital with property, they must adhere to certain instructions. At the first stage, the participants unanimously approve the assessment in monetary terms values that are transferred to the fund of their organization.
After that, an assessment of such property is carried out by an independent expert. After a specialist involved from outside has carried out his work, the participants in the company must sign the act. It is based on the results of the evaluation.
Data on the value of the share contributed in this way is also reflected in the relevant documentation. If there is only one founder, this information is indicated in the decision. For two or more participants, an agreement and a protocol are drawn up.
The next step is to register the company. After signing the relevant documents, all participants must transfer a set amount of valuables to the fund of their organization. In this case, an act is drawn up in the prescribed form. It is prohibited by law to contribute property that is pledged to the statutory fund, or borrowed funds creditors, insurance companies, etc.
accounting entries
In a certain way, the contribution to the authorized capital by property is reflected in accounting. Postings, both for money and other valuables, use account 75 and the sub-account "Settlements with founders". 
Postings in this case correspond to the debt of the participants in the debit of sub-account 75. Until the participant of the company has repaid them, they are listed here. When the required share in the authorized capital is paid, this amount will be reflected on the loan as a repaid debt of the debtor. It will be equal to the documented residual value of deposits.
If society has limited liability, his fund must be paid at the time of creation by at least half. If the participants have a debt to pay the established share, it is reflected in accounting by posting to account 75 (Debit) and account 80 (Credit). Data on the amounts are taken from the corresponding signed documentation. The amount 80 of the account corresponds to the amount of capital set for contribution, which is fixed when the organization is created.
At the same time, when paying the established share in money, the wiring will be simple. It is reflected in account 50 (Debit) and account 75 (Credit). However, the procedure for accounting for non-monetary values that the founder transfers to the organization is more complicated.
Accounting for transferred property
It is somewhat more difficult to reflect in accounting the contribution to the authorized capital by property. Postings in this case will be carried out in accordance with the standard "Accounting for fixed assets". 
At the same time, at the first stage, the compliance of the transferred values with the established characteristics of fixed assets is checked. After that, the transferred property is put on the balance sheet. Regardless of its type, values in fixed assets are entered at historical cost. This takes into account the source of its receipt.
The initial cost is formed on the basis of the results of an assessment of an independent examination. It corresponds to their monetary price, which was approved by all members of the organization. This also includes the costs that arise during the registration of rights, delivery and commissioning of this property.
To summarize the results of accounting for the costs of accepting fixed assets that a participant transfers to an organization, the account “Investments in non-current assets” (account 08) is used in accounting. Therefore, it is with him that account 75 will subsequently correspond. Postings are not made directly with the account “Fixed Assets” (account 01).
Example of accounting entries
The contribution of the founder to the authorized capital by property must be correctly displayed in accounting. To avoid mistakes, you should consider the entire procedure with a specific example. For example, Konstruktor LLC registered its authorized capital in the amount of 300 thousand rubles. The first founder paid his share by contributing to the general fund of the car. Expert review conducted before the transfer of this property, found that the market value of the machine is 50 thousand rubles.
After signing the relevant documentation (the list was presented above), the accountant must correctly display this operation. The firm displays information using previously submitted entries. In this case, the accountant makes the following entries.
Debit 75 Credit 80. At the same time, the amount is 300 thousand rubles. is reflected in the accounting as registered capital and at the same time the debt of the participants in the organization.
After that, the property as a contribution to the authorized capital (50 thousand rubles) should be displayed as part of fixed assets. Posting: Debit 01 Credit 08.
The presented actions are performed on the basis of documents for the transfer of material assets.
Contribution to the joint-stock company with property
Contribution to the authorized capital by property is not legally provided for joint-stock companies. However, there is no prohibition on the implementation of such a procedure. Therefore, the features of this process should be considered. If the shareholder is legal entity, and he wants to contribute to the authorized capital of value in the form of non-monetary funds, there is some discrepancy. 
The legislation provides that the donation of material values between commercial organizations cannot exist. This applies even to parent or subsidiaries. However, formally tax code allows for the free transfer of property. At the same time, there is no specification for which organizations this is possible.
Therefore, in some cases, for joint-stock companies, the analogy of making tangible and intangible assets into the authorized capital is used. There are only some restrictions on donation issues.
Shareholders may be interested in increasing the authorized capital of their company. At the same time, they expect growth net profit and dividend payments. However, the transfer of property in this case is considered gratuitous. Moreover, the cost of these valuables can also be excluded from the taxable base. Such property shall not be transferred to third parties during the year.
If the property received by the joint-stock company for the formation of the authorized capital is leased, pledged or in another form, the tax exemption will not apply.
Payment of a share of the right to use property
Contribution to the authorized capital of an LLC with property can be carried out in a slightly different form. It is not the material values themselves that can be transferred, but only the right to use them. For an LLC, this option is possible. However, with this method of paying shares, some difficulties are possible.
For example, a situation may occur when the right to use property ends earlier than agreed by the founders. In this case, the lease agreement expires. It is legally established that in the event of such a situation, a participant who transfers the right to use property as payment for his share, at the request of the founders, is obliged to compensate for the loss in the form of monetary funds. The amount will be equal to the payment for the rental of a movable or real estate. Moreover, such a transfer of funds is made on the same conditions that were originally established before the expiration of the previously established period of use. However, the contribution of property to the authorized capital is considered preferable.
Compensation is provided at a time, but within a reasonable time. The repayment period is set from the day the founders submit their claims. Participants may choose another way to provide compensation. This decision is documented in the minutes of the general meeting. In this case, the participant to whom the requirements are put forward does not participate in the voting.
Proof of payment
The contribution of property to the authorized capital, which is made by the founders, must be documented. Such information is stored in the created organization.
However, each participant must also receive documents confirming his share in the general fund of the organization. They must be properly formatted. This is proof of the contribution of property or rights to its use by the participants of the organization.
First of all, the founder must receive an extract from the organization's current account, as well as copies of payment documents, an act of acceptance and transfer of tangible or intangible assets. Also, each member of the company must own the provision of the charter. It indicates the fact of full payment of the authorized capital.
At the same time, the balance sheet should not contain information about incomplete payment of the authorized capital of the LLC. Also, the proof of the contribution by the participant of his share is the receipt of a receipt for the cash receipt order.
Having considered what constitutes a property contribution to the authorized capital, as well as the procedure for making it, one can understand the mechanism for conducting such an operation for various organizations.
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