Can I buy equipment on account of tax (IP)?

Question

Business Informatics

Good evening!
I am an individual entrepreneur, I am listed under the simplified tax system 15%. Is it possible to buy equipment on account of tax payment, i.e. instead of him?
In particular:
* Whether the purchase of peripherals is considered the purchase of equipment.
* is it possible to conduct equipment purchased before receiving IP.
How should you make a purchase in this case? Is it enough to present a regular check, or do you need to buy somehow "in a special way"?

Answer 1

With usn 15%, the equipment is your expenses, you need to pay from the account or have a sales receipt.
I didn’t quite understand the phrase “on account of paying tax”, but these will be costs that will reduce your tax base.

Answer 2

Example:
Equipment costs in the tax period: 500000;
Income (taxable base): 1,000,000 rubles.
Taxes: (100,000 - 500,000) * 0.15 = 75,000 (excluding other contributions, of course).
That is, you reduce the taxable base, but you need receipt documents (invoice, or sales receipt). Well, the rationale for the fact that the blast furnace you bought is related to the development of sites :)