Separate accounting for VAT in 1s 8.3. Separate VAT accounting - what is it and when to implement it? When is it possible not to maintain separate VAT accounting?

Starting from the 28th release in the 1C:Accounting 8 edition 3.0 program, for organizations carrying out activities subject to and not subject to VAT and/or sales with a VAT rate of 0%, a new method of maintaining separate tax accounting has been implemented - separate accounting of VAT according to accounting methods on account 19 .

In accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation (TC RF), tax amounts presented by sellers of goods (works, services), property rights, taxpayers carrying out both taxable and tax-exempt transactions:

• are taken into account in the cost of such goods (work, services), property rights in accordance with paragraph 2 of this article - for goods (work, services), including fixed assets and intangible assets, property rights used to carry out transactions not subject to tax Additional cost;
• are accepted for deduction in accordance with Article 172 of this Code - for goods (work, services), including fixed assets and intangible assets, property rights used to carry out transactions subject to value added tax;
• are accepted for deduction or taken into account in their value in the proportion in which they are used for the production and (or) sale of goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation) - for goods (work, services) services), including fixed assets and intangible assets, property rights used to carry out both taxable and non-taxable (tax-exempt) transactions.

The specified proportion is determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services) shipped during the tax period.

In this case, the taxpayer is obliged to keep separate records of tax amounts for purchased goods (works, services), including fixed assets and intangible assets, property rights used to carry out both taxable and non-taxable (tax-exempt) transactions.

The ability to maintain separate VAT accounting was implemented in the 1C: Accounting 8 program already from the very first edition of the program. The essence of the existing methodology is that during the tax period the program automatically collects VAT amounts to be distributed in a special register. The program does not know where the border is between activities subject to VAT and activities not subject to VAT, so it considers that all VAT claimed by suppliers is subject to distribution. At the end of the tax period, before the formation of the purchase book, a regulatory document is created: Distribution of VAT on indirect expenses, which calculates revenue subject to and not subject to VAT, prepares a distribution plan and, when carried out, distributes VAT amounts. If the accountant does not agree with the prepared VAT distribution plan, then he can intervene in the distribution process only at the last stage, editing the tabular part of the regulatory document. We examined the above method in detail earlier using the example of the 1C: Accounting 8 edition 2.0 program. The 1C: Accounting 8 version 3.0 program supports the existing method of separate VAT accounting and at the same time offers a new, alternative one.

The main difference of the new methodology is that the accountant, upon receipt of goods, works, services, already decides what will happen in the future with the VAT amounts presented by suppliers:

• be accepted for deduction;
• be included in the cost of purchased goods, works, services;
• distributed at the end of the tax period;
• treat sales at a 0% VAT rate.

In this article we will look at the principles of operation of the new technique. We will be interested in the VAT presented by suppliers when purchasing services and inventories.

To use the new method of separate VAT accounting, you need to add a third type of subaccount - VAT accounting methods - in setting up accounting parameters on the VAT tab for account 19 “VAT on purchased assets.”
The corresponding setting of accounting parameters is shown in Fig. 1.

For organizations carrying out transactions that are taxable and not subject to taxation (exempt from taxation) for VAT, in the accounting policy on the VAT tab, you must select the checkbox The organization carries out sales without VAT or with 0% VAT. And to select a new method of separate VAT accounting, additionally select the Separate VAT accounting checkbox on account 19 “VAT on purchased assets.”

An example of filling out an organization's VAT accounting policy is shown in Fig. 2.

Let's look at an example.

The organization "Rassvet" applies the general taxation regime - the accrual method and PBU 18/02 "Calculation of corporate income tax." The organization "Rassvet" is a VAT payer.

The Rassvet organization is engaged in activities subject to and exempt from VAT, for example, producing various products. Moreover, the Workshop 1 division produces only products subject to VAT, and the Workshop 2 division produces products that are not subject to VAT.

In January 2014, the organization acquired three services.

The first service, costing 118,000 rubles, incl. VAT 18% (18,000 rubles), was acquired in the interests of the Workshop 1 division and included in accounting account 20.01 “Main production”. For this service, act No. 11 and invoice No. 11 were received. The purchased service relates only to activities subject to VAT. Consequently, the amount of VAT presented by the seller of the service must be fully deductible.

The purchase of services in the program is carried out using the document Receipt of goods and services with the operation Services.

In the tabular part of the document, the item - the purchased service - is selected and its cost is indicated. In the Account details, a hyperlink opens the corresponding window where the cost account is indicated (in our case, account 20.01 “Main production”) and its analytics are filled in: item group (type of activity) - Subject to VAT, cost item - (for example) Material expenses, division costs - Shop 1. Account 19.04 “VAT on purchased services” is used as a VAT account. Since this workshop is engaged only in the production of products subject to VAT, the accountant has the right to set the value Accepted for deduction in the details that determine the method of accounting for VAT.

An example of filling out the corresponding document Receipt of goods and services is shown in Fig. 3.

When posting, the document will take into account the costs of the service by debiting account 20.01 with the analytics specified in the document and will allocate the amount of VAT presented by the supplier to account 19.04. Pay attention to the third subconto of the above account - Accepted for deduction. The document will make an entry in the VAT accumulation register presented, which is used by the program to create a purchase book. If there is an invoice (and we received and registered it), based on this register, an entry is generated in the VAT Purchases register (purchases book).

The result of posting the document Receipt of goods and services is shown in Fig. 4.

The second service, costing 59,000 rubles, incl. VAT 18% (9,000 rubles), was purchased for the Workshop 2 division and taken into account in accounting, as in the first case, on account 20.01 “Main production”. Act No. 12 and invoice No. 12 were received from the supplier. Workshop 2 produces only products that are not subject to VAT, therefore, in the attribute that determines the method of accounting for VAT, you can set the value Taken into account in the cost.

When posted, the document will allocate to account 19.04 the amount of VAT presented by the supplier with analytics. Taken into account in the cost. The next posting will include the VAT amount in the cost of the purchased service. In the accumulation register, the VAT presented will be created (record with the type of movement - Receipt), and then the corresponding entry will be written off (record with the type of movement - Expense), since the VAT included in the price is no longer subject to reflection in the purchase book.

The result of posting the document Receipt of goods and services when VAT is included in the cost of the purchased service is shown in Fig. 5.

The third service, costing 236,000 rubles, incl. VAT 18% (36,000 rubles), was purchased for the Directorate division and charged to account 26 “General business expenses” in accounting. Act No. 13 and invoice No. 13 were received from the supplier. Since the costs of the service relate to general business expenses (that is, they relate to activities subject to and not subject to VAT), the amount of VAT presented by the seller of the service must be distributed at the end of the quarter. Therefore, in this case, the accountant will select the Distributed value as the VAT accounting method.

When posted, the document will allocate to account 19.04 the amount of VAT presented by the supplier with analytics - Distributed. In the accumulation register, the VAT presented, as in the previous case, will be written off, since this amount of VAT is subject to inclusion in the purchase ledger only after it has been distributed.

To account for the amounts of VAT to be distributed, their correct distribution and partial inclusion in the cost of goods, works, services, a special accumulation register is used. Separate VAT accounting.

The result of the corresponding document Receipt of goods and services is presented in Fig. 6.

The Rassvet organization purchases material for the production of products - 500 pieces for the amount of 590,000 rubles, incl. VAT 18% (90,000 rubles). Moreover, this material is used for the production of both VAT-taxable and VAT-free products, and can also be used for general economic needs. Invoice No. 1 and invoice No. 25 were received from the supplier.

The receipt of inventories in the program is registered using the document Receipt of goods and services with the Goods operation.

Since the further use of the material has not yet been determined, the accountant, upon receipt of this material, in the details that determine the method of VAT accounting, can indicate the value - Accepted for deduction. In the future, if necessary, the method of accounting for VAT can be changed when transferring materials to production.

When posted, the document will credit the received material to account 10.01 “Raw materials and supplies” and allocate VAT to account 19.03 “VAT on purchased inventories” with the analytics Accepted for deduction. The document will make an entry in the VAT accumulation register presented, since at the moment the amount of VAT on this material is subject to deduction. To make it possible to further change the status of VAT (distribution or inclusion in the price), the document will create an entry in the accumulation register Separate VAT accounting.

An example of filling out the document Receipt of goods and services and the result of its implementation are presented in Fig. 7.

To automatically fill in the VAT accounting method in the Receipt of goods and services documents, you can use the information register of the Item Accounting Account. When you set this method of separate VAT accounting in the accounting policy, the VAT accounting method attribute becomes available in this register, the value from which is transferred to the receipt documents.

The Item Account register entry for the Materials item group is shown in Fig. 8.

For example, 100 units of material are transferred for the production of VAT-taxable products to Workshop 1 and for the production of VAT-free products to Workshop 2.

To transfer materials to production, the program uses the document Requirement-invoice.

On the Materials tab in the tabular section, select the material transferred to production and its quantity.

On the Cost Account tab, the cost account and its analytics (where we transfer it) are indicated, and the method of VAT accounting is also indicated. Since we transfer the material for the production of products subject to VAT, the amount of VAT on this material is subject to deduction.

When posting a document in accounting, the material will be written off from the credit of account 10.01 to the debit of account 20.01 with the analytics specified in the document. The material will be written off from the accumulation register Separate VAT accounting, since the amounts of VAT on this material will be deducted and, therefore, will no longer be subject to distribution.

The document Request-invoice and the result of its execution are presented in Fig. 9.

When transferring material to Workshop 2 for the production of products not subject to VAT, the Requirement-invoice document on the Cost Account tab indicates the method of accounting for VAT - Taken into account in the cost.

In this case, when posting, the document will change the analytics of the submitted VAT (will be written off from the credit of account 19.03 with the analytics Accepted for deduction in the debit of account 19.03 with the analytics Taken into account in the cost) and will write off the VAT (included in the cost) to the debit of account 20.01. Since the amount of VAT on this material is included in the price and is no longer subject to deduction or distribution, it will be written off from the VAT accumulation registers presented and Separate VAT accounting.

The movements of the corresponding document Request-invoice are shown in Fig. 10.

For example, 100 units of material are transferred for general business needs.

Accordingly, in the Request-invoice document on the Cost Account tab, account 26 must be indicated and the VAT accounting method is Distributed.

In this case, when posting, the document will write off the material from the credit of account 10.01 to the debit of account 26 and change the analytics of the submitted VAT (will write off from the credit of account 19.03 with the analytics Accepted for deduction to the debit of account 19.03 with the analytics Distributed). The VAT amount for this material will be written off from the VAT accumulation register presented (now VAT can be deducted only after distribution), and in the Separate VAT accounting register the method of VAT accounting will change.

The movements of the corresponding document Request-invoice are shown in Fig. eleven.

To automatically fill in the VAT accounting method in the Request-invoice documents, you can use the Item Groups directory. When transferring materials into production for a given product group, the documents will establish the appropriate VAT accounting method (Fig. 12).

Let’s assume that in the first quarter of 2014, the Rassvet organization did not acquire any more valuables and no longer transferred materials to production. Then the balance sheet for account 19 for the first quarter of 2014 will look like this (Fig. 13).

In accordance with the balance sheet, a VAT amount of 72,000 rubles is subject to deduction, VAT 27,000 rubles is included in the price and VAT 54,000 rubles is subject to distribution.

To distribute the VAT amounts claimed by sellers between activities subject to VAT and activities not subject to VAT, at the end of the quarter it is necessary to generate a regulatory document Distribution of VAT. The document must be completed before the purchase ledger entries are generated and the month is closed.

For example, in the Rassvet organization, quarterly revenue from sales of products subject to VAT is 2,000,000 rubles, and revenue from sales of products not subject to VAT is 1,000,000 rubles.

Let's look at how this document works.

Clicking the Fill out document button on the Sales Revenue tab will calculate revenue for the quarter subject to and exempt from VAT.

On the Distribution tab, the tabular part will be filled with the VAT amounts to be distributed - account 19 with the VAT accounting method - Distributed. In our example, this is 36,000 rubles of VAT on the service recorded on account 26 and 18,000 rubles of VAT on the material transferred for general business needs. VAT amounts will be distributed in proportion to the revenue calculated by the document. In our example, two-thirds of the presented VAT (36,000 rubles) applies to activities subject to VAT (accepted as deduction), and one-third of the presented VAT (18,000 rubles) applies to activities not subject to VAT (taken into account in the cost).

The completed VAT Allocation document is shown in Fig. 14.

When posted, the document will be written off from the credit of account 19 with analytics. Distributed to the debit of account 19 with analytics. Accepted for deduction of VAT amounts subject to deduction. For further formation of the purchase book, it will create entries in the VAT accumulation register provided.

Writes off account 19 with analytics from the credit. Distributed to the debit of account 19 with analytics. VAT amounts related to activities not subject to VAT are taken into account in the cost. Next, the VAT amounts with analytics Taken into account in the cost will be written off as a debit to the cost account (in our case, account 26), that is, they will be included in the cost.

The distributed VAT amounts will be written off from the accumulation register Separate VAT accounting.

The result of the document Distribution of VAT is presented in Fig. 15.

The balance sheet for account 19 for the first quarter of 2014 after the distribution of VAT will have the following appearance (Fig. 16). The VAT amounts remaining after distribution on account 19 will have the analytics Accepted for deduction.

After distribution, purchase ledger entries can be generated.

Regulatory document Formation of purchase book entries for the first quarter of 2014 and its results are presented in Fig. 17.

With this article I open a series of lessons on working with VAT in 1C: Accounting 8.3 (revision 3.0). We will look at simple examples of accounting in practice.

Most of the material will be designed for beginner accountants, but experienced ones will also find something for themselves. In order not to miss the release of new lessons, subscribe to the newsletter.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

In the middle of the last century Laura Maurice(French) invented a new tax - Value added tax, abbreviated.

The idea of ​​the tax turned out to be so successful that over time, VAT appeared in other countries (now there are 137 of them); VAT came to Russia on January 1, 1992.

By the way, wonderfully structured information about VAT is on the tax service website, I recommend reading it (link).

Situation to consider

We (VAT payer)

01.01.2016 bought chair for 11800 rubles (including VAT 1800 rubles)

05.01.2016 sold chair for 25000 rubles (including VAT 3813.56 rubles)

Required:

• enter documents into the database
• create a shopping book
• create a sales book
• fill out the VAT return for the 1st quarter of 2016

We will do all this together and along the way I will draw your attention to the details that you need to know in order to understand the behavior of the program.

We make a purchase

Go to the “Purchases” section, “Receipts” item ():

We create a new document for receipt of goods and services:

We fill it out in accordance with our data:

When creating a new product item, do not forget to indicate the VAT rate of 18% in its card:

This is necessary for convenience - it will be automatically inserted into all documents.

We also pay attention to the “VAT on top” item highlighted in the document picture:

When you click on it, a dialog appears in which we can specify the method of calculating VAT in the document (on top or in total):

Here we can check the box “Include VAT in price” if you want to make input VAT part of the cost (attributed to 41 accounts instead of 19).

We leave everything as default (as in the picture).

We post the document and look at the resulting transactions (DtKt button):

Everything is logical:

• 10,000 rubles went to cost (debit 41 accounts) in correspondence with our debt to the supplier (credit 60).
• 1,800 rubles were spent on the so-called “input” VAT, which we will accept for offset (debit 19) in correspondence with our debt to the supplier (credit 60).

Total, after these postings:

• Cost of goods (debit 41) - 10,000 rubles.
• Input VAT to be credited (debit 19) - 1,800 rubles.
• Our debt to the supplier (credit 60) is 11,800 rubles.

This seems to be all, since often accountants, out of habit, pay attention only to the bookmark with accounting entries.

But I want to tell you right away that for the “troika” (as well as for the “two”) this approach cannot be considered sufficient. And that's why.

1C: Accounting 3.0, in addition to accounting entries, also makes entries in so-called registers. It is on the entries in these registers that she focuses her work.

The book of income and expenses, the book of purchases and sales, certificates, declarations for reporting... almost everything (except perhaps for such reports as Account Analysis, SALT, etc.), she fills out precisely on the basis of registers, and not at all accounting accounts .

So, let's go to the register tab " VAT Presented":

Income from this register accumulates our incoming VAT (similar to debit entry in account 19).

Let's check - have we met all the conditions for this receipt to be reflected in the purchase book?

To do this, go to the “Reports” section and select the “Purchase Book” item:

We form it for the 1st quarter of 2016:

And we see that it is completely empty.

The whole point is that we did not register the invoice received from the supplier. Let's do this, and at the same time let's take a look at what movements she makes through the registers (along with postings).

To do this, we return to the receipt document and fill in the number and date of the invoice from the supplier at the bottom of it, then click the “Register” button:

Please note the checkbox “Reflect VAT deduction in the purchase ledger by date of receipt.” This is the checkbox that is responsible for the appearance of our receipt in the purchase book:

Let's look at the postings and movements according to the registers of the received invoice (DtKt button):

The postings are quite expected:

• We subtract input VAT from account credit 19 to debit 68.02. With this operation we reduce our own VAT payable.

Total after this operation:

• As of March 19, the balance is 0.
• According to 68.02 - debit balance 1800 (the state owes us at the moment).

And now the most interesting thing, let’s look at the registers (over time you need to learn them all, along with the chart of accounts).

Register" VAT presented" - our old friend:

Only this time the entry was made as an expense. By doing this, we deducted the incoming VAT, similar to the credit entry for account 19.

And here is a new register for us" VAT Purchases":

You probably already guessed that it is the entry in this register that is responsible for getting into the purchase book.

Book of purchases

We are trying to re-form the purchase book for the 1st quarter:

And voila! Our receipt was included in this book and all thanks to the entry in the “VAT Purchases” register.

About the invoice journal

By the way, we did not consider the third register “Invoice Journal”. A record has been made on it, but let’s try to create this very log.

To do this, go to the “Reports” section, “Invoice Journal” item:

We create this log for the 1st quarter of 2016 and... we see that the log is empty.

Why? After all, we have entered the invoice and the entry has been made in the register. And the whole point is that since 2015, a log of received and issued invoices is kept only when carrying out business activities in the interests of another person on the basis of intermediary agreements (for example, commission trading).

Our invoice does not fall under this definition, and therefore it does not appear in the magazine.

Making the implementation

Go to the “Sales” section, “Sales (acts, invoices”) item:

We create a document for the sale of goods and services:

Fill it out in accordance with the task:

And again, we immediately pay attention to the highlighted item “VAT in total”.

We post the document and look at the postings and movements according to the registers (DtKt button):

Expected accounting entries:

• We wrote off the cost of the chair (10,000 rubles) as credit 41 and immediately reflected it as debit 90.02 (cost of sales).
• We reflected the revenue (25,000 rubles) on credit 90.01 and immediately reflected the buyer’s debt to us as debit 62.
• Finally, we reflected our VAT debt in the amount of 3813 rubles 56 kopecks to the state under credit 68.02 in correspondence with debit 90.03 (value added tax).

And if we now look at the analysis of 68.02, we will see:

• 1,800 rubles by debit is our input VAT (from the receipt of goods).
• 3,813 rubles and 56 kopecks on the loan is our output VAT (from sales of goods).
• Well, the credit balance of 2013 rubles and 56 kopecks is the amount that we will have to transfer to the budget for the 1st quarter of 2016.

Everything is clear with the wiring. Let's move on to registers.

Register" VAT Sales" is completely similar to the "VAT Purchases" register, with the only difference that an entry into it ensures that sales are included in the sales book:

Let's check it out.

Sales book

Go to the "Reports" section, "Sales Book" item:

We form it for the 1st quarter of 2016 and see our implementation:

Amazing.

The next stage on the way to creating a VAT return.

Analysis of VAT accounting

Go to the "Reports" section, "VAT Accounting Analysis" item:

We form it for the 1st quarter and very clearly see all charges (outgoing VAT) and deductions (input VAT):

VAT for payment is immediately displayed. All meanings can be deciphered.

For example, let's double-click the left mouse button on the implementation:

The report has opened...

In which, by the way, we see our mistake - we forgot to issue an invoice for sale.

Let's fix this bug. To do this, go to the implementation document and at the very bottom click the “Write an invoice” button:

VAT Accounting Assistant

Now go to the “Operations” section and select “VAT Accounting Assistant”:

We form it for the 1st quarter of 2016:

Here, in order, we talk about the steps that need to be completed to generate a correct VAT return.

First, let’s transfer the documents for each month:

This is necessary in case we entered documents retroactively.

We skip creating purchase book entries, because for our simplest case they simply won’t be there.

And finally, click on the item “VAT Return”.

Declaration

The declaration has opened.

There are many sections here. We will consider only the main points.

First of all, in section 1 the final amount to be paid to the budget was filled in:

Section 3 provides the tax calculation itself (outgoing and incoming VAT).

Let's assume that an accountant needs to set up and maintain separate accounting for VAT in 1C in the company RetailPro LLC, registered on 07/01/2016 and engaged in the following activities:

• wholesale trade of household chemicals and chemical raw materials within the Russian Federation (OSNO, VAT 18%);
• export trade of household chemicals and chemical raw materials (OSNO, VAT 0%);
• retail trade in household chemicals and chemical raw materials (UTII, not subject to VAT).

During initial setup separate VAT accounting in 1C changes are made to the “Accounting Policies” section. To do this, go to the menu “Main” - “Settings” - “Accounting Policy” - “Taxes and Reports Settings” or “Main” - “Settings” - “Taxes and Reports” and perform the actions clearly shown and explained in the figure below :

Operational maintenance of separate VAT accounting for incoming goods and services

Let’s assume that in the 3rd quarter of 2016 the following operations were carried out at RetailPro LLC:

We calculate distribution coefficients for the subsequent distribution of VAT, as well as sales expenses:

For detailed explanations of the VAT distribution procedure, see our article.

In accounting, the above transactions are noted as follows:

From the calculations presented above, it is clear that manual distribution of VAT is associated with large time and labor costs. Skillful use of modern automation tools for separate VAT accounting in the form of various accounting programs will not only save the accountant’s time and effort, but also minimize the number of errors in the calculations made.

Let us now consider how the operations described in the example should be reflected in 1C in order to obtain correct VAT calculations based on the results.

Purchasing goods for resale

We go to the “Receipts (acts, invoices)” journal through the “Purchases” menu. Click the “Receipt” button and from the list that appears, select the “Goods (invoice)” operation. A new document “Invoice” is displayed on the screen. Fill it out as shown in the figure below:

IMPORTANT! From 07/01/2016, deductions for goods specified in subparagraph. 1 and sub. 6 clause 1 art. 164 of the Tax Code of the Russian Federation is carried out in accordance with the general procedure (clause 1 of Article 172 of the Tax Code of the Russian Federation). This change does not apply to raw materials (paragraph 3, paragraph 3, article 172 of the Tax Code of the Russian Federation). For them, the VAT deduction is still provided at the end of the quarter in which the documents confirming the legality of applying the zero VAT rate have been fully collected. A clear definition of commodities is given in para. 3 clause 10 art. 165 Tax Code of the Russian Federation.

In order for the 1C program to see that among the goods sold there are those for which “input” VAT is deductible only at the end of the quarter in which the package of supporting documents is fully collected, it is necessary to indicate additional information when entering goods into the database. How to do this is shown in the following figure:

Acquisition of material assets (services) of general purpose

Reflection in 1C of information on received material assets and services intended for use for general production or general economic purposes is carried out in the same manner as described in the previous section. With the exception of one point: when the values ​​(services) in question are simultaneously used in activities subject to and not subject to VAT, the “Distributed” attribute must be set.

How to install it in 1C is clearly shown in the figure below:

Movement of goods

The operation “Movement of goods” in 1C is carried out in order to give the program the task of maintaining records of goods in the context of the following types of activities:

• subject to VAT;
• not subject to VAT (not UTII);
• not subject to VAT (UTII).

Also, the “Movement of Goods” operation helps the accountant avoid the VAT recovery procedure in situations where the dates of purchase and sale of goods fall in different tax quarters.

Let's assume that the company in our example purchased a product in the 1st quarter of 2016. In the 2nd quarter, she sold some of the goods wholesale, and some at retail (UTII). If you do not carry out the “Move goods” operation, then at the end of the 1st quarter the company will pay VAT with a deduction for all goods. And in the 2nd quarter it will have to restore the VAT accepted for deduction on goods sold at retail. If the “Movement of goods” operation is carried out in the 1st quarter, then VAT will not have to be restored in the 2nd quarter.

To carry out the operation in question, you need to go to the “Movement of Goods” journal through the “Warehouse” menu, click the “Create” button and fill out the document form that appears. How to correctly formalize the operation of moving goods in 1C is shown in the figure below:

Sales of goods

To enter information about sold goods from our example into 1C, go to the “Sales (acts, invoices)” journal through the “Sales” menu. Click the “Sales” button and select “Goods (invoice)” from the list. Next, fill out the document “Sales of goods: Invoice (creation)” according to the sample, using the explanations presented below:

Final distribution of accounted VAT

The distribution of VAT on goods purchased for resale and on values ​​written off as expenses is carried out in 1C automatically when performing the routine operation “VAT Distribution” and the VAT Assistant.

To carry out a VAT distribution operation, go to the “VAT Regular Operations” journal through the “Operations” - “Period Closing” menu, click the “Create” button and select “VAT Distribution” from the drop-down list. Fill out and complete the form according to the instructions presented in the figure below:

After carrying out the regulatory operation discussed above, go to the “VAT Accounting Assistant” document through the “Operations” - “Period Closing” menu and perform the actions shown in the figure below:

To understand the process of automatic distribution of VAT and the work of the VAT Assistant in 1C, we present to your attention three balance sheets for account 19:

• before distribution;
• after distribution, but before the formation of the purchase book;
• after distribution and formation of the purchase book.

Results

VAT distribution in 1C is carried out automatically, using the regulatory operation of the same name “VAT Distribution”, as well as the “VAT Accounting Assistant”. In order to correctly distribute and deduct these operations for VAT, the accountant must initially correctly indicate the method of accounting for VAT when accepting received goods, other material assets and services for accounting, and also ensure that the correct VAT rates are entered when selling goods and services.

Since 2018, the rules for maintaining separate VAT accounting have changed. The amendment applies to organizations that apply the “5 percent rule.” We will show separate VAT accounting from 2018 with examples.

Organizations that carry out VAT-taxable and non-VAT-taxable transactions maintain separate VAT accounting. In this case, tax on goods, works and services related to taxable activities is deducted. Until now, there have been disputes about how to divide VAT, but since 2018 everything has changed.

From January 1, 2018, companies must maintain separate VAT accounting according to new rules. You can claim VAT deduction for purchases that are both taxable and non-taxable transactions, if the share of expenses for non-taxable transactions is no more than 5 percent (clause 4 of Article 170 of the Tax Code). In addition, companies will not be able to deduct input VAT on purchases only for non-taxable transactions, regardless of the proportion of expenses for these transactions. In 2017, if expenses for non-taxable transactions were less than 5 percent of expenses for the quarter, the company had the right not to maintain separate accounting. Companies could deduct input VAT, but VAT on purchases for non-taxable transactions could not.

Such changes to the Tax Code of the Russian Federation were introduced by Federal Law No. 335-FZ of November 27, 2017.

In addition, from January 1, 2019, the VAT rate increased from 18% to 20%. See all VAT changes from 2019>>

Important: how dangerous is the incorrect VAT rate (18%) in documents

From January 1, 2019, the VAT rate increased from 18% to 20%. Chief accountants are having problems due to the fact that counterparties in 2019 began to make mistakes in the VAT rate. For example, the old 18 percent tax rate ends up in payments or invoices. The editors of UNP found out from the tax authorities how the incorrect VAT rate in the documents will affect the results of tax audits.

Separate VAT accounting from 2018: new rules

The code enshrines the rule: if expenses for non-taxable activities are less than 5 percent, then VAT on mixed expenses can be fully deducted (Federal Law dated November 27, 2017 No. 335-FZ). If the expenses relate only to non-taxable activities, then VAT must be taken into account in the company’s expenses (clause 4 of Article 170 of the Tax Code). There will be no more arguments.

If expenses on a non-taxable business are more than 5 percent, then VAT on total expenses can be deducted in proportion to the share of revenue from taxable transactions for the quarter. This rule was in effect before (see diagram).

Example: Separate accounting of VAT in the presence of transactions not subject to VAT

The company conducts taxable and non-VAT activities. Data for separate accounting:

Expenses for taxable activities - 4,000,000 rubles.

VAT on expenses for taxable activities (VAT rate 20%) - RUB 800,000.

Expenses for non-taxable activities - 118,000 rubles.

VAT on expenses for non-taxable activities (VAT rate 20%) - RUB 23,600.

Total expenses - 400,000 rubles.

VAT on general expenses - RUB 80,000.

Revenue from taxable activities (excluding VAT) - RUB 5,500,000.

Revenue from non-taxable activities - 650,000 rubles.

The amount of total expenses attributable to non-taxable activities is RUB 42,276.42. (400,000 × (650,000: (5,500,000 + 650,000)).

The total amount of expenses for non-taxable activities is RUB 160,276.42. (42,276.42 + 118,000).

The share of expenses for non-taxable activities is 3.55% (160,276.42: (4,000,000 + 118,000 + 400,000) × 100%).

The 5 percent rule applies. This means that the company has the right to fully deduct VAT in general expenses. The amount of VAT to be deducted will be RUB 880,000. (800,000 + 80,000).

How to consolidate the rules for separate VAT accounting in 2019

Amend your accounting policies for tax purposes to divide VAT according to the new rules. Change the point where you stated the “5 percent rule.” Write down the condition to deduct VAT on mixed expenses.

For example, the following wording would work:

“...If expenses for non-taxable transactions do not exceed 5 percent of the total expenses of LLC “Company” for the quarter, the amounts of VAT presented by sellers for goods, works and services simultaneously used for taxable and non-taxable transactions are accepted for deduction in full.”

Separate VAT accounting: risks

The Tax Code of the Russian Federation enshrines the “5 percent rule”. If expenses for non-taxable activities are less than 5 percent of the company’s total expenses, then it has the right to deduct all VAT. But it was unclear whether tax could be deducted on expenses that relate only to non-taxable activities.

At first, tax officials believed that tax could be deducted on all goods, including those that relate only to non-taxable activities (letter of the Federal Tax Service dated November 13, 2008 No. ШС-6-3/827). But then officials and tax authorities changed their minds - they decided that only those expenses could be taken into account that were both taxable and non-taxable sales (letters from the Federal Tax Service dated 12/23/16 No. SA-4-7/24825@, Ministry of Finance dated 10/05/17 No. 03- 07-11/65098).

In disputes, the judges supported the controllers (ruling of the Supreme Court dated October 12, 2016 No. 305-KG16-9537). After all, the code has a general rule that input VAT on non-taxable transactions cannot be deducted. Considering the opinion of officials and judges, it is safer to claim deductions only for general purchases.

How to properly maintain separate VAT accounting in the 1C 8.3 Accounting program?

Starting with version 3.0, in the 1C 8.3 program it became possible to maintain separate VAT accounting. This is necessary if an enterprise carries out business transactions that are and are not subject to VAT in the same reporting (tax) period.

In addition, separate accounting must be maintained when carrying out activities taxed at a 0% rate.

In this article, let's look at what new VAT accounting mechanisms have appeared in the 1C Accounting 8.3 (3.0) program.

1C program settings for maintaining separate VAT accounting

First you need to change your accounting policy settings. It is necessary to indicate that in the current tax period, input VAT will be accounted for separately.

Let’s go to the organization’s accounting policy settings and on the “VAT” tab, check the following boxes:

In the “Main” – “Accounting Options” menu, in the VAT tab, you need to check the “By accounting methods” checkbox:

Example of document execution “Receipt of goods”

Let's create a new goods receipt document. Let’s select an organization that has set up an accounting policy for maintaining separate VAT accounting and add the product to the tabular section:

As you can see, in the line of the added product you can choose how VAT will be recorded. The selected value will be the third subaccount of the 19.03 account in the posting.

Attention! If you do not see columns with accounting accounts and the choice of accounting method in the tabular part, go to the “Main” menu, then “Personal settings” and check the “Show accounting accounts in documents” checkbox:

Adjusting the VAT accounting method

The accounting method specified in the process of generating the receipt document may later be changed by other documents. For example, after posting a receipt document with the accounting method “Accepted for deduction”, you can make a movement of goods with the attribute “Taking into account in cost”.

You can also adjust the accounting method using the “Demand-invoice” document. Moreover, you can specify the method of accounting for VAT not only in the line of the tabular section, but also for the document as a whole on the “Cost Account” tab:

When posting a document for the sale of goods, the program will check for compliance with the currently established accounting method and the VAT rate established in the document.

The method of accounting for VAT may change until the inventory value is written off.

Attention! If VAT has already been distributed, it is no longer possible to adjust the accounting method!

Distribution of VAT in 1C 8.3 when using separate accounting

For clarity, we will form OSV according to account 19 in 1C 8.3. This is what it looks like before VAT is distributed:

With the advent of the third sub-account, VAT is displayed clearly and simply. You can easily determine by what accounting method the balance at the end of the period is not closed (before the regulatory procedures for the distribution of VAT are completed).

Therefore, distributing the tax is now not difficult. In fact, the distribution is taken care of by the primary documents, and the “VAT Distribution” document in 1C is minimally loaded. After all, the distribution base is now known and, accordingly, the amount to be distributed is known:

Based on materials from: programmist1s.ru