Simplified: accounting and tax accounting of input VAT. Without VAT How to reflect services without VAT

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"Simplers" are not. That is, this tax is not calculated when selling goods (work, services). However, when purchasing valuables from VAT payers, a so-called “input” tax appears in the “simplified” accounting. Can it be immediately written off as expenses under the simplified tax system, or should it be included in the initial cost of purchased assets? How to reflect “input” VAT on accounting accounts and at what point to write it off? In particular, is it necessary to keep records in special account 19 “Value added tax on acquired assets,” or can payers using the simplified tax system do without it? What documents will confirm the validity of the accounting? You will find answers to these popular questions in this article.

How “input” tax is reflected in tax accounting under the simplified tax system

The “simplified” rules with an income minus expenses item vary depending on what the taxpayer bought.

Situation 1. You purchased goods, materials, works or services. In this case, at the time of writing off the purchase price as expenses, you have the right to write off VAT on it. In this case, two entries must be made in the Income and Expense Book. One will be for the amount of “input” VAT. The other is for the amount of the rest of the purchase. If you take into account only part of the purchase, then recognize the tax partially as an expense. This procedure follows from subparagraph 8 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

Let us remind you that in order to write off the cost of work, services or materials as expenses under the simplified tax system, it is enough to capitalize them and pay them to the seller. There is an additional condition for goods - they must also be sold. The fact that they were paid by the buyer, your client, does not matter (clause 2 of Article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 17, 2014 No. 03-11-09/6275). Accordingly, the same write-off rules apply to “input” VAT.

Note! Write off “input” VAT as expenses under the simplified tax system according to the same rules as goods, materials, work, services for the purchase of which it was paid.

At the same time, do not forget that only those expenses that are directly named in the closed list given in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation are written off as expenses. If there is no reason to write off the value itself, then the “input” VAT on it does not apply to expenses under the simplified tax system.

Situation 2. Fixed assets or intangible assets purchased. Such objects are reflected in tax accounting under the simplified tax system as they are put into operation and paid for at the original cost, which is formed in accounting (clause 3 of article 346.16 of the Tax Code of the Russian Federation). And it includes VAT (subclause 3 of clause 2 of Article 170 of the Tax Code of the Russian Federation, clause 8 of PBU 6/01 “Accounting for fixed assets”, clause 8 of PBU 14/2007 “Accounting for intangible assets”). Therefore, in the Accounting Book, indicate the price of fixed assets and intangible assets along with the “input” tax. The tax is not shown as a separate line in the Accounting Book. We also remind you that for fixed assets, the rights to which are subject to state registration, an additional condition for their accounting is provided - documents must be submitted for registration of these rights.

How to write off “input” VAT in accounting

The amount of “input” VAT for “simplified” residents is supposed to be taken into account in the purchase price (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation). That is, you need to create one record:

Debit 10 (08, 20, 25, 26, 41, 44...) Credit 60 (76)

the purchase price is reflected, including “input” VAT.

However, those who “simplify” the object of taxation, income minus expenses, often strive to allocate “input” VAT separately in the accounting accounts. Indeed, for a number of purchases, primarily materials, goods, works and services, such tax must be shown in the Accounting Book as a separate line. And in order to bring together the accounting and tax accounting data, some accountants believe that it is advisable to allocate the “input” VAT separately on account 19 “Value added tax on acquired assets.”

On a note. On what purchases does “input” VAT not apply?
1. The seller is not a VAT payer. This means that your counterparty operates under a special tax regime, just like you. This may be the simplified tax system, UTII, patent or unified agricultural tax. Sellers in special modes do not charge VAT on sales and do not issue invoices (clauses 2 and 3 of Article 346.11, paragraph 3 of clause 4 of Article 346.26, clause 11 of Article 346.43 and clause 3 of Article 346.1 of the Tax Code of the Russian Federation) .
2. Sales by force of law are not subject to taxation (exempt from VAT). Such cases are listed in Article 149 of the Tax Code of the Russian Federation. These include, for example:

carrying out banking operations by banks (except for collection);
transport inspection services;
services of archival organizations for the use of archives.

In this case, there will be no “input” VAT and no invoice. However, until 2014, the seller had to issue invoices for such transactions with the note “Without tax (VAT).” However, from January 1, 2014, this procedure was canceled due to amendments to paragraph 5 of Article 168 of the Tax Code of the Russian Federation.
3. The company is exempt from performing duties as a VAT payer. This benefit is provided for in Article 145 of the Tax Code of the Russian Federation. It can be used by companies and entrepreneurs with small sales turnover. The total amount of their revenue for the three previous consecutive calendar months should not exceed 2 million rubles. excluding VAT. Please note: in this case, the seller is still obliged to issue an invoice marked “Without tax (VAT)” (clause 5 of Article 168 of the Tax Code of the Russian Federation).

However, in our opinion, this is unlikely to help. Judge for yourself. The moments of writing off purchases in accounting and tax accounting are different. Thus, materials, as a general rule, can be written off under the simplified tax system when the valuables are capitalized and paid to the supplier (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). In accounting, you need to wait until they are released into production (clause 93 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). In this case, the fact of payment is not important for accounting. For goods, the write-off times may also differ due to payment to their supplier - this is a mandatory requirement for tax accounting (subclause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation).

That is, expenses in accounting and tax accounting are formed at different points in time. Accordingly, VAT must also be written off at different times. Therefore, it is advisable to configure the program in such a way as to maintain separate VAT accounting only in tax accounting. If VAT is also allocated in accounting, you can only become more confused.

Example. Accounting for “input” VAT in a “simplified” way
Elena LLC, which uses the simplified tax system for income minus expenses, purchased a batch of goods in April 2014 - 450 pieces of chairs worth 1,180 rubles. per unit, including VAT - 180 rubles. In the second quarter the entire batch was sold, namely:

in April - 175 chairs;
in May - 120 chairs;
in June - 155 chairs.

On June 30, 2014, only half of the purchased valuables were paid to the supplier. The rest will be paid in the third quarter. In April, the accountant made the following accounting entries:

Debit 41 Credit 60

RUB 531,000 (RUB 1,180 × 450 pcs.) - reflects the cost of purchased goods, including “input” VAT;

RUB 206,500 (RUB 1,180 × 175 pcs.) - the cost of goods sold in April is written off.

Postings were made in the following months:

Debit 90 subaccount “Cost of sales” Credit 41

RUB 141,600 (RUB 1,180 × 120 pcs.) - the cost of goods sold in May is written off;

Debit 90 subaccount “Cost of sales” Credit 41

RUB 182,900 (RUB 1,180 × 155 pcs.) - the cost of goods sold in June is written off.

In tax accounting at the end of the second quarter (June 30), the accountant wrote off the cost of only those sold assets that were paid to the supplier, while highlighting VAT. A total of 265,500 rubles were written off for expenses. (RUB 1,180 × 450 pcs. × 50%), of which:

RUB 225,000 (1000 rubles × 450 pcs. × 50%) - cost of goods excluding VAT;
40,500 rub. (180 rub. × 450 pcs. × 50%) - the amount of VAT on goods.

Based on which document is “input” VAT taken into account?

Any VAT payer, when shipping goods (work, services) to legal entities, is obliged to issue an invoice with the amount of value added tax allocated in it. The seller has five calendar days for this, counting from the date of shipment (clause 3 of article 168 of the Tax Code of the Russian Federation). “Input” VAT will also be highlighted on the delivery note or deed that you receive.

Instead of an invoice and a waybill (act), recently a single universal transfer document (act) (or abbreviated as UPD) can be used (letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ203/96@). At the same time, in order for it to have the force of an invoice, the seller must assign status 1 to this document. It is indicated in the upper left corner of the UPD.

So, if you receive UTD with code 1, then on the basis of this one document you reflect in your accounting both the “input” VAT and the remaining cost of the purchase.

If you are issued an invoice (act) and an invoice, then both of these documents will confirm your right to accept VAT on expenses in tax accounting (letter of the Ministry of Finance of Russia dated September 24, 2008 No. 03-11-04/2/147). Check that the invoice is properly prepared and meets all necessary requirements. Thus, the document must be drawn up in accordance with the current form (approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, hereinafter referred to as Decree No. 1137). This is important because all expenses must be confirmed in tax accounting. And to write off “input” VAT as a separate type of expense, an invoice or UTD is required. In any case, this is what the inspectors insist on.

Essence of the question. To accept “input” VAT as an expense under the simplified tax system, you need an invoice from the supplier or a universal transfer document with status 1.

As for accounting, you can reflect the purchase with VAT on the basis of only an invoice (act) (clause 1, article 9 of the Federal Law of December 6, 2011 No. 402-FZ).

Please note: there may be no invoice if your employee purchased the goods as an accountable person and acted as an ordinary citizen. The fact is that sellers engaged in retail trade and public catering and selling to the public for cash may not issue invoices. It is considered that they fulfilled their obligation to issue an invoice if they issued the buyer a cash receipt or a strict reporting form (clause 7 of Article 168 of the Tax Code of the Russian Federation). Moreover, as a general rule, VAT is not allocated in such documents (clause 6 of Article 168 of the Tax Code of the Russian Federation). But if the tax is still allocated, you can equate a cash register receipt or a strict reporting form to an invoice. This is evidenced by numerous arbitration practices (see, for example, the resolution of the FAS Moscow District dated August 23, 2011 No. KA-A41/767111).

Note! On the basis of an “advance” invoice, the simplified taxation system payer has no right to accept “input” VAT for accounting.

Useful tips. What to do with invoices that the seller issues for prepayment

General tax sellers are required to issue invoices not only for shipments, but also for prepayments received from the buyer. An exception is cases when the shipment is made within five calendar days after receipt of the advance payment (clause 3 of Article 168 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 12, 2011 No. 03-07-14/99). What should the “simplified” people do if they paid for the purchase in advance and received an “advance” invoice?

Since you just paid for the goods, but they have not yet arrived to you and you have not received them, you will not have any expenses. This means that there can be no talk of taking into account “input” VAT. When you pay for work or service in advance, the situation is similar - the work or service has not yet been completed, which means it will be taken into account later. Therefore, in fact, you, the “simplified people,” do not actually need an invoice for the advance payment. To account for “input” VAT, you need to receive a regular invoice for shipment.

Do purchase invoices need to be filed in the invoice journal?

Decree No. 1137 provides for the form of the invoice journal. “Simplers” often ask whether they should keep such a journal for invoices received for purchases. We hasten to reassure you: you do not have this obligation. In this case, you can fill out such a register only at your own request, if it is convenient for you. For example, to make it easier to control the availability of invoices received. Please note: it is advisable to simplify the approved journal form, leaving only those columns that you need for your work.

What to do with VAT on rent of state or municipal property

You should take into account the “input” VAT on rent of state or municipal property in the general manner - we talked about it above. The only difference is that in this case the landlord does not issue you an invoice. You are recognized as a VAT tax agent and issue this document to yourself. Therefore, on the day of settlements with the counterparty, withhold VAT from the rent amount (clause 5 of Article 346.11, as well as paragraph 1 of clause 3 of Article 161 of the Tax Code of the Russian Federation).

Record the tax withholding with the following entries:

Debit 60 (76) Credit 51

the amount of rent has been transferred to the lessor (excluding VAT);

Debit 60 (76) Credit 68

VAT is withheld from the rent.

Note! When leasing state or municipal property, the “simplified person,” acting as a tax agent, issues himself an invoice for the amount of the rent, highlighting the tax and marking “Rental of state (municipal) property.”

No later than the next five calendar days, write out one copy of the invoice for the amount of the rent. Highlight the tax in the document and make a note: “Rent of state (municipal) property” (clause 3 of Article 168 of the Tax Code of the Russian Federation). In the line “Seller” indicate the details of the counterparty, in the line “Buyer” - the details of your company. Your manager and chief accountant must sign the invoice. Register the finished document in Part 1 of the invoice journal and the sales book (clause 2 of the Rules for maintaining the invoice journal and clauses 3 and 15 of the Rules for maintaining the sales book (approved by Resolution No. 1137)).

Transfer the withheld tax based on the results of the quarter in which you withheld it, in three stages - in equal shares no later than the 20th day of each of the three months following the quarter (clause 1 of Article 174 of the Tax Code of the Russian Federation). For example, you can pay 1/3 of the tax amount for the first quarter before April 20, May 20 and June 20. Reflect the payment by posting:

Debit 68 Credit 51

the amount of withheld VAT is transferred to the budget.

Also, based on the results of the reporting quarter, no later than the 20th, submit a VAT return, filling out the title page and section 2. Submit the reports electronically or on paper (clause 5 of Article 174 of the Tax Code of the Russian Federation, order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n).

Note!
In the Income and Expense Accounting Book, “input” VAT is shown separately from the rest of the purchase amount. The exception is fixed assets and intangible assets. Their cost is reflected together with the “input” tax.
In accounting, it is advisable for all “simplified” to reflect the “input” VAT in the purchase price, without highlighting it separately.
In tax accounting, you can accept VAT on purchases as expenses only on the basis of a shipping invoice. An "advance" invoice is not suitable.

Let us consider in detail how organizations under the simplified tax system should enter input VAT into the 1C 8.3 Accounting 3.0 database using the example of the document “ Receipts (acts, invoices)».

The document “Receipt (acts, invoices)” is entered into the 1C 8.3 database in the same way as the data is reflected in the supplier’s primary document. That is, if VAT is highlighted, then it must also be highlighted in the document “Receipts (acts, invoices)”.

For example, a supplier with OSNO delivered goods to an organization under the simplified tax system. Accordingly, documents with VAT were issued to the simplifier. When reflected in the 1C 8.3 database, the document “Receipts (acts, invoices)” indicates the VAT rate and the VAT amount:

If in the form " Prices in the document“The checkbox “Include VAT in price” is checked - this means that under the simplified tax system, all VAT that comes from suppliers is included in the goods, materials, works, services, that is, it is included in their cost.

However, input VAT is subject to reflection as an expense separately from inventory, work, and services by virtue of clause 8 of Article 346.16 of the Tax Code of the Russian Federation. In KUDiR, input VAT is taken into account along with the expenses to which it relates. Thus, input VAT must be reflected in the book of income and expenses as a separate line - this is the responsibility of the simplifier. The “input” VAT imposed by the supplier cannot be ignored, so it must be indicated in the primary document “Receipts (acts, invoices)". You need to make sure that the “VAT included in price” checkbox is checked:

Accounting for “input” VAT under the simplified tax system in accounting in 1C 8.3

Input VAT is indicated as a separate line in the book of income and expenses, because it is a separate expense in the Tax Code. In accounting, the simplified version includes input VAT in the price. In accounting, this is the debit of account 41, and if you look at the posting in 1C 8.3, you will notice that the document contains VAT, but it is not in the postings. Due to the fact that in the form of a document " Prices in the document» there is a checkbox “Include VAT in price”. 1C 8.3 includes input VAT automatically in the debit of account 41:

If a simplified tax system is installed in the accounting policy settings in 1C 8.3, then by default in the form of a document “ Prices in the document» the “VAT included in price” checkbox will be checked. The main thing is not to turn it off manually. And if the checkbox is turned on, then automatically the input VAT will be debited to account 41.01. In accounting, VAT is not recorded separately on account 19, but only on account 41:

Accounting for “input” VAT under the simplified tax system in tax accounting in 1C 8.3

As for the book of accounting of income and expenses (KUDiR) for tax accounting, here the input VAT must be included in the expense as a separate line. Therefore, in order for the 1C 8.3 information base to “see” this separate line, VAT must be reflected separately as in the primary document from the supplier.

In 1C 8.3, you need to register the input invoice that the supplier submitted, while the invoice details are not reflected anywhere in tax accounting. If there is a document, then it needs to be registered. In KUDiR, the 1C 8.3 program does not include an invoice:

It is important to register invoices with input VAT because there are different situations. For example, an organization works on the simplified tax system, but suddenly a situation arises that the revenue limit under the simplified tax system is exceeded in the middle of the year or a founder appears - a legal entity with a share in the authorized capital of more than 25%. Accordingly, there is an urgent need to recalculate taxes according to OSNO. To do this, you need to pick up all the primary documentation and enter it into the 1C 8.3 program. And if all invoices have already been entered in advance, then only the accounting policy parameters need to be changed.

How to reflect “input” VAT under the simplified tax system on payment to a supplier for goods, work, services in 1C 8.3

An organization under the simplified tax system operates without VAT. In 1C 8.3 a document is created "Payment order"or document" Debiting from current account" If the agreement with the supplier or the invoice for which payment is made contains VAT, then the VAT must be highlighted in the payment order:

VAT must also be highlighted in the bank statement line:

In 1C 8.3, payment with dedicated VAT does not affect either postings or registers. Payment to the supplier is made in accordance with the primary documents from the supplier.

How to reflect VAT under the simplified tax system when selling goods, works, services in 1C 8.3

An organization under the simplified tax system is not a VAT payer, therefore:

VAT is not allocated in shipping documents;
No invoice is issued, even without VAT.

The document for “Sales of goods” has its own characteristics. If the “simplifier” made an invoice and also allocated VAT, then:

VAT is indicated via the hyperlink “Prices in the document” in the “VAT” field;
VAT is allocated in shipping documents;
An invoice with VAT is issued;
The invoice is reflected in the Sales Book and is indicated in Section 12 of the VAT return.

At the same time, a VAT taxpayer cannot receive a deduction on an invoice from a “simplified” person with allocated VAT by virtue of Letter of the Ministry of Finance of the Russian Federation dated October 5, 2015 No. 03-07-11/56700.

In more detail, what to do if the buyer asks to make an invoice and allocate 18% VAT is discussed in the article.

Payment of invoices with VAT under the simplified tax system

In the payment order, the buyer should not allocate VAT, that is, “Without VAT” is written. But often in practice, the VAT rate of 18% (10%) is erroneously indicated on payment slips. What to do? Do I need to generate an invoice and pay VAT to the budget?

The obligation of the “simplified” person to remit VAT arises when issuing an invoice to the buyer with allocated VAT on the basis of clause 5 of Art. 173 Tax Code of the Russian Federation. If an invoice with an allocated tax was not issued, then the obligation to transfer to the budget the VAT indicated by the buyer in the payment invoice does not arise due to the letter of the Ministry of Finance of Russia dated November 18, 2014. No. 03-07-14/58618.

In more detail, how to deal with possible errors related to VAT under the simplified tax system, as well as legal requirements under the simplified tax system, are studied at.

Will be considered:

Theory“9 Circles of Simplified. All changes for 2016." Lecturer - Klimova M.A.
Practice“STS - features and errors of accounting in 1C:8” Lecturer - O.V. Sherst.

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The organization acquires raw materials and materials for their use in production or sale in activities that are not subject to VAT (exempt from taxation). How to reflect the receipt of materials used for operations subject to and not subject to VAT in “1C: Accounting 8” edition 3.0? Including how to register and distribute the VAT claimed by the supplier? Consider the following example.

Example 1

CJSC TF-Mega applies a general taxation system and is a VAT payer. At the same time, the organization carries out operations both subject to VAT and exempt from taxation in accordance with Article 149 of the Tax Code of the Russian Federation, as well as operations the place of implementation of which is not recognized as the territory of the Russian Federation. In addition, CJSC TF-Mega sells goods from the warehouse to individuals and is a UTII payer for this type of activity.

In the 4th quarter of 2013, the revenue of CJSC TF-Mega was distributed by type of activity as follows:

sale of goods in bulk for the amount of RUB 755,200.00. (including VAT 18% - RUB 115,200.00);
sale of goods subject to UTII in the amount of RUB 110,000.00;
provision of advertising services to a foreign company in the amount of EUR 5,000.00 (EUR exchange rate - RUB 43.0251).
In addition, the organization distributed goods worth RUB 4,720.00 for advertising purposes.

On October 11, 2013, TF-Mega CJSC purchased 10 cartridges for office printers worth RUB 23,600.00 from Delta LLC. (including VAT 18% - RUB 3,600.00), as well as 100 pieces of souvenir pens with the company logo for distribution for advertising purposes worth RUB 4,720.00. (including VAT 18% - RUB 720.00).

On October 15, 2013 and December 2, 2013, 3 cartridges each were transferred from the warehouse to the organization’s office for internal use for management needs.

Accounting Settings

In order to start maintaining separate VAT accounting in the 1C:Accounting 8 (rev. 3.0) program using the new methodology, the user needs to make the appropriate settings:

in the Accounting Policy form, on the VAT tab, set the flags The organization carries out sales without VAT or with 0% VAT and Separate accounting of VAT on account 19 “VAT on acquired values”;
in the Accounting Parameters Settings on the VAT tab, set the flag VAT amounts are accounted for according to accounting methods (after making changes to the Accounting Policy, the program will prompt you to automatically make changes to the Accounting Parameters Settings).

Registration of receipt of materials

After execution Parameter settings accounting and Accounting policy in the tabular part of the document Receipt of goods and services with the type of operation Goods(similar to the type of operation Goods, services, commission on the bookmark Goods) props will appear VAT accounting method. This field displays information about the selected VAT accounting method, which can take one of the following values:

Accepted for deduction;
Included in the price;
For operations at 0%;
Distributed.

Receipt of materials into the organization is recorded by a document Receipt of goods and services with the type of operation Goods(section P purchases and sales- hyperlink Receipt of goods and services in the navigation bar). The header of the document indicates the number and date of the seller’s document, the name of the seller and the agreement with the seller, accounts of settlements with the seller and the procedure for setting off the advance payment.

These details are usually filled in automatically.

The tabular part of the document includes:

name of the purchased goods (from the directory Nomenclature);
data on the quantity and price of goods, the tax rate and the amount of VAT;
accounts for accounting of purchased materials and the amount of VAT presented;
method of accounting for VAT for each item.

To in the document Receipt of goods and services props VAT accounting method was filled in automatically, you need to use the information register setting Item accounting accounts(Fig. 1). We remind you that this information register is available from the section Nomenclature and warehouse via hyperlink Invoices accounting for items in the navigation bar.

Rice. 1. Setting up item accounting accounts

Since TF-Mega CJSC carries out both taxable and non-taxable transactions, and purchased cartridges are used in the company’s office, i.e. in all ongoing operations, then in the field VAT accounting method you need to specify a value Distributed.

The purchased souvenir pens will be used for distribution for advertising purposes, i.e., to carry out an operation exempt from taxation (clause 25, clause 3, article 149 of the Tax Code of the Russian Federation), since their cost is less than 100 rubles. Therefore, in the field VAT accounting method value is set Included in the price, and in the future the amount of input VAT will not be distributed.

If you need to set or change the VAT accounting method for all goods or for a specific group of goods at once, you can use group processing of the tabular part of the list of goods using the button Change, which allows you to set the value VAT accounting method simultaneously for the entire flagged list of products (Fig. 2).

Rice. 2. Group change in the method of accounting for VAT in the list of goods

After posting the document, accounting entries will be generated:

Debit 10.09 Credit 60.01

The cost of purchased cartridges excluding VAT;

Debit 10.01 Credit 60.01

– on the cost of purchased souvenir pens without VAT;

Debit 19.03 Credit 60.01

– the amount of VAT charged by the seller on purchased cartridges. In this case, account 19.03 indicates the third sub-account, reflecting the method of accounting for VAT - Distributed;

Debit 19.03 Credit 60.01

– for the amount of VAT charged by the seller on the purchased pens.

In this case, account 19.03 indicates the third sub-contour, reflecting the method of accounting for VAT - “Taking into account in value”;

Debit 10.01 Credit 19.03 with the third sub-conto “Considered in the cost”

– for the amount of submitted VAT included in the initial cost of purchased souvenir pens.

We remind you that to register a received invoice, you must enter the number and date of the incoming invoice in the appropriate fields of the document Receipt of goods and services and press the button Register. This will automatically create a document , and a hyperlink to the created invoice will appear in the form of the base document. As a result of the document Invoice received for receipt an entry will be made in the information register Invoice journal.

Please note that in document form Invoice received for receipt missing flag Record VAT deduction in the purchase ledger. This is due to the peculiarity of the new separate accounting technology, which provides for the registration of received invoices in the purchase book only at the end of the tax period and after carrying out regulatory operations VAT distribution And Generating purchase ledger entries.

At the same time, if in the accounting policy settings the flag Separate VAT accounting on account 19 “VAT on purchased values” will be withdrawn, then in the form of a document Invoice received for receipt a flag will appear Record the VAT deduction in the purchase ledger.

The received invoice will be registered in part 2 of the log of received and issued invoices (section Accounting, taxes, reporting- Invoice log button on the action bar).

Transfer of materials into operation

The write-off of materials (printer cartridges) for use in the organization's office is carried out using the document Request-invoice(chapter Production- hyperlink Requirements-invoices in the navigation bar). The header of the document indicates the warehouse from which the materials will be transferred and, if necessary, sets the flag Cost accounts on the bookmark Materials.

When the flag is set Cost accounts on the bookmark Materials fields will appear: Cost item,Cost division, Nomenclature group And VAT accounting method, which will allow you to set the appropriate values for each item.

If the specified flag is absent, an additional bookmark will appear in the document Cost account, on which values are set that are the same for all item items.

To more conveniently and quickly add materials to a document, you can use the button Selection on the bookmark Materials.

After completing the document Request-invoice

Debit 26 Credit 10.09

For the cost of cartridges transferred to the office for use.

The transfer of three cartridges for use on December 2, 2013 is processed in a similar manner.

Distribution of souvenirs for advertising purposes

Souvenir pens given to an indefinite number of people for advertising purposes are written off on the date of the promotion (for example, the date of the exhibition).

After completing the document Request-invoice An entry is entered into the accounting register:

Debit 44.01 Credit 10.01

The cost of souvenir pens includes VAT.

At the same time, account 44.01 indicates the subconto of the cost item - “Advertising expenses (standardized)”.

We remind you that the operation of gratuitous transfer of materials for VAT accounting purposes must be registered with a document Reflection of VAT accrual(chapter Accounting, taxes, reporting– hyperlink Reflection of VAT accrual in the navigation bar).

An invoice for donated souvenir pens is created using a hyperlink Issue an invoice in the form of a document Reflection of VAT accrual.

Distribution of the submitted VAT amount

According to paragraph 4 of Article 170 of the Tax Code of the Russian Federation, the amounts of VAT claimed on materials purchased both for taxable transactions and for transactions exempt from taxation are taken for deduction or taken into account in the cost in a proportion that is determined based on the cost of shipped goods (works, services) ), property rights, the sale of which is subject to VAT, in the total cost of goods (work, services), property rights shipped during the tax period.

Distribution of the presented VAT amount for those materials for which the value is indicated in the VAT accounting method Distributed, produced by document VAT distribution(section U even, taxes, reporting- hyperlink Regulatory VAT operations in the navigation bar). To calculate the proportion of VAT distribution, you need to run the command Fill.

After executing this command in the program on the tab Revenues from sales the amount of revenue (the cost of shipped goods (work, services, property rights)) from activities subject to VAT and non-taxable will be automatically calculated (Fig. 3). In this case, the amount of revenue by type of activity subject to UTII will be indicated separately.

Rice. 3. Distribution of revenue to calculate the proportion of separate accounting

It must be borne in mind that despite the presence in paragraph 4 of Article 170 of the Tax Code of the Russian Federation indicating the establishment of a proportion between the cost of shipped subject to VAT and non-taxable (tax-exempt) transactions, when forming the proportion, the amount of revenue from non-taxable transactions will also include revenue from sales transactions , which are not subject to VAT due to the fact that the place of their sale is not recognized as the territory of the Russian Federation in accordance with Article 148 of the Tax Code of the Russian Federation (see letter of the Federal Tax Service of Russia dated 06.03.2008 No. 03-1-03/761, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.07.2011 No. 1407/11).

In the program, the proportion indicators for the 4th quarter of 2013 will be automatically calculated as follows:

revenue from activities subject to VAT (cost of shipped goods, works, services, property rights) for the 4th quarter of 2013, excluding VAT - RUB 640,000.00;
revenue from activities not subject to VAT (not UTII) - RUB 219,845.50. (RUB 4,720.00 - transfer of goods for advertising purposes + EUR 5,000.00 x RUB 43.0251 - advertising services to a foreign person);
revenue from activities not subject to VAT (UTII) - RUB 110,000.00.

Please note that when carrying out activities taxed in accordance with different tax regimes (general tax regime and UTII) and distributing costs between these types of activities, the share of VAT included in the cost of purchased materials is taken into account accordingly.

To do this, you must enter the relevant information:

in field An article for including VAT in the costs of activities: not subject to VAT (not UTII)- meaning Write-off of VAT on expenses (For activities with the main taxation system);

in field Article for inclusion of VAT in the cost of activities: not subject to VAT (UTII)- meaning Write-off of VAT on expenses (For certain types of activities with special taxation procedures).

Automatic distribution of the amount of input VAT according to the calculated proportion will be reflected on the tab Distribution document VAT distribution(Fig. 4).

Rice. 4. Result of input VAT distribution

After completing the document VAT distribution The following entries will be made in the accounting register:

the amounts of input VAT on purchased cartridges will be transferred from the credit of account 19.03 with the third subconto. Distributed to the debit of account 19.03 with the third subconto. Accepted for deduction and taken into account in the cost in accordance with the calculated proportion;
part of the amount of input VAT to be included in the cost, which relates to the cartridges remaining in the warehouse, will be written off on the credit of account 19.03 with the third sub-account. Taken into account in the cost in the debit of account 10.09;
part of the amount of input VAT to be included in the cost, which relates to cartridges already put into operation, will be written off from the credit of account 19.03 with the third sub-account Taken into account in the cost in the debit of account 26.

The amount of VAT presented by the seller relating to purchased goods (work, services), property rights used for VAT-free activities must be taken into account in the cost of acquired assets (clause 2 of Article 170 of the Tax Code of the Russian Federation). However, since by the time of calculating the proportion for the distribution of VAT (by the end of the 4th quarter of 2013), part of the purchased cartridges in the amount of 6 pieces had already been put into operation, and their cost was written off as a debit to account 26, then after distribution the share of input VAT corresponding to this quantity will also be charged to the debit of account 26.

Generating purchase ledger entries

Registration of received invoices in the Purchase Book is carried out using the document Generating purchase ledger entries(chapter Accounting, taxes, reporting- document journal Regulatory VAT operations in the navigation bar). To fill out a document using accounting system data, it is advisable to use the Fill command.

Data for Purchase books the amounts of tax to be deducted in the current tax period are reflected on the tab Acquired values(Fig. 5).

Rice. 5. Generating purchase ledger entries

After posting the document, accounting entries are generated:

Debit 68.02 Credit 19.03 with the third sub-account “Accepted for deduction” for the VAT amounts subject to deduction on purchased materials.

At the same time, in the accumulation register VAT Purchases An entry is entered for the purchase book, reflecting the acceptance of VAT for deduction.

It is based on the register entry VAT Purchases filled in K shopping list(chapter Accounting, tax reporting- button Book of purchases on the action bar) and VAT declaration(chapter Accounting, taxes, reporting– hyperlink Regulated reports navigation bar).

Unlike the log of received and issued invoices, in Purchase book An invoice for purchased goods (work, services) is registered for the amount subject to deduction, which is determined on the basis of the calculated proportion according to paragraph 4 of Article 170 of the Tax Code of the Russian Federation (clause 13 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

From the editor

You can get more information about the new possibilities for separate VAT accounting in 1C: Accounting 8 by reading the materials of the lecture, which took place on February 13, 2014 in 1C: Lecture Hall. For more details, see

The organization operates without VAT, interacting with the organization that is the payer of this tax. The situation is not uncommon. Let's consider the basic rules for documenting transactions between such companies and the features of accepting goods (works, services) for accounting, as well as VAT for each party.

The seller does not pay VAT

When an organization operates without VAT, it draws up a contract, an invoice for payment and shipping documents addressed to the buyer (invoice or act) without indicating the amount of VAT. In the appropriate places, either a dash or the entry “Excluding tax (VAT)” is placed. In the text of the contract, invoice or in a free-form letter, it is recommended to indicate the reason why the seller does not pay VAT.

Organizations using exemption from VAT payer obligations under Articles 145 (based on revenue volume) and 145.1 (participant of the Skolkovo project) of the Tax Code of the Russian Federation must, upon shipment, draw up a sales invoice using the entry “Without tax (VAT)” in the corresponding column document (clause 5 of article 168 of the Tax Code of the Russian Federation).

For those who plan to apply VAT exemption, We recommend that you read the material .

Organizations that apply special tax regimes (Unified Agricultural Tax, simplified tax system or UTII) are not VAT payers and are not required to issue an invoice (clause 3 of article 169 of the Tax Code of the Russian Federation). Also, organizations that carry out transactions that are not subject to VAT in accordance with Art. 149 of the Tax Code of the Russian Federation (subparagraph 1, clause 3, Article 169 of the Tax Code of the Russian Federation). If these organizations decide to issue such a document, then it is recommended to draw it up similarly to the requirements given in paragraph 5 of Art. 168 Tax Code of the Russian Federation.

The buyer, who is a VAT payer, upon receipt of documents from an organization operating without VAT, takes into account goods (work, services) at their cost indicated in the documents. The VAT that is missing from the seller’s documents is not taken into account by the buyer and is not calculated additionally.

In documents for payment to a seller working without VAT, the “Base of payment” field must contain the entry “Without tax (VAT)”.

The buyer does not pay VAT

When the supplier of an organization that operates without VAT is an organization that pays VAT, the contract, invoice for payment and shipping documents addressed to the buyer (invoice or act) are drawn up with VAT. In the corresponding columns and places in the text of the documents, the tax rates and amounts that form the total total amount of the document are indicated.

The VAT payer, obliged in accordance with clause 3 of Art. 169 of the Tax Code of the Russian Federation, upon sale, draw up an invoice; with the written consent of the parties to the transaction, this document may not be drawn up for taxpayers working without VAT (subclause 1, clause 3, article 169 of the Tax Code of the Russian Federation).

Will help you obtain consent for non-drawing of invoices our material .

In this case, the VAT payer must reflect in the sales book either the details of the primary documents or the details of the invoice issued for himself in a single copy. Failure to perform these actions will result in an understatement of the amount of VAT on sales.

If the organization purchasing goods (works, services) operates without VAT, then it takes into account the tax highlighted in the documents of the supplier working with VAT in one of the following ways:

In full, when accepted for accounting, it is included in the cost of these goods (works, services) at a time, according to subparagraph. 3 p. 2 art. 170 Tax Code of the Russian Federation. This method is used by organizations that use the exemption from VAT payer obligations under Art. 145 and 145.1 of the Tax Code of the Russian Federation, as well as organizations located on UTII (taking into account the provisions of clause 7 of Article 346.26, Chapter 26.3 of the Tax Code of the Russian Federation).
In a certain order (depending on the type of expenses to which the tax relates and the fact of their payment) it is included in expenses that reduce income. This method is used when using the simplified tax system with the object of taxation “income minus expenses” and the unified agricultural tax (subclause 8, clause 2, article 346.5, chapter 26.1 and subclause 8, clause 1, article 346.16, chapter 26.2 of the Tax Code of the Russian Federation).

In documents for payment to a supplier working with VAT, in the “Base of payment” field, the buyer who does not pay VAT must highlight the amount of VAT that is part of this payment.

A supplier working with VAT, upon receiving an advance payment from a buyer who does not pay VAT for upcoming deliveries, in the usual manner for a VAT payer, issues an invoice for the received advance in one copy. A buyer who does not pay VAT does not need an advance invoice issued by the supplier.

Results

A seller who does not pay VAT or is exempt from paying tax is not required to issue invoices. A buyer who is a defaulter or exempt from paying VAT takes into account input tax depending on the tax system he has adopted.