Documents for conducting VAT tax accounting. Tax accounting registers for VAT: we fix it in the accounting policy

An invoice is a document that serves as the basis for the buyer to accept the goods (works, services) presented by the seller, property rights(including a commission agent, an agent who sells goods (works, services), property rights on their own behalf) amounts of tax deductible

The invoice must contain all the details (No. and date; name, address and identification numbers taxpayer and buyer; name and address of the consignor and consignee; the name of the supplied (shipped) goods (description of the work performed, services rendered) and the unit of measurement (if it is possible to indicate it); tax amount, etc.

For buyers and sellers of goods (works performed, services rendered), property rights - VAT payers, the Decree of the Government of the Russian Federation of December 2, 2000 N 914 (as amended on May 11, 2006) approved the Rules for maintaining registers of received and issued invoices, purchase books and sales books when calculating VAT.

The Contractor shall keep a register of invoices received, where they shall place their originals as they are received, and a purchase book, which is intended for registration of invoices issued by sellers. Invoices received from sellers are registered in the purchase book as the right to tax deductions arises in the manner prescribed by Art. 172 of the Tax Code of the Russian Federation. Subject to the provisions of Art. 2 of the Federal Law of July 22, 2005 N 119-FZ, the right to deductions arises if the tax is presented by the seller, invoices are received by the buyer, and goods (works, services), property rights are taken into account (clause 1 of article 172 of the Tax Code RF).

If the above conditions are met, the contractor shall register the invoices in the purchase ledger and include the deductible tax amounts in the value added tax return for the relevant tax period.

Buyers keep a register of original invoices received from sellers, in which they are stored, and sellers keep a register of invoices issued to buyers, in which their second copies are stored.

Buyers keep track of invoices as they come in from sellers, and sellers keep track of invoices issued to buyers in chronological order. The registers of received and issued invoices must be laced and their pages numbered.

Buyers maintain a purchase book designed to register invoices issued by sellers in order to determine the amount of value added tax to be deducted (reimbursed) in the prescribed manner.

Additional sheets of the shopping book are its integral part.

The purchase book does not include invoices received:

In case of gratuitous transfer of goods (output of works, provision of services), including fixed assets and intangible assets;

An exchange participant (broker) when carrying out transactions for the sale and purchase of foreign currency, securities;

Commissioner (agent) from the committent (principal) for goods transferred for sale or from the seller of goods issued in the name of the commission agent (agent).

Sellers keep a sales book designed for registering invoices (control tapes of cash registers, forms strict accountability in the sale of goods (performance of work, provision of services) to the population).

Invoices issued by sellers when selling goods (performing work, rendering services), transferring property rights to organizations and individual entrepreneurs for cash, are subject to registration in the sales book. At the same time, the readings of control tapes of cash registers are recorded in the sales book without taking into account the amounts indicated in the relevant invoices.

If it is necessary to make changes to the sales book, the invoice is registered in an additional sheet of the sales book for the tax period in which the invoice was registered before the corrections were made to it.

Registration of invoices in the sales book is carried out in chronological order in the tax period in which the tax liability arises.

Upon receipt Money in the form of payment partial payment on account of the forthcoming deliveries of goods (performance of works, provision of services), transfer of property rights, the seller draws up an invoice, which is recorded in the sales book.

D 19 K 60 - VAT allocated

D 68.2 K 19 - Accepted VAT offset

D 90.3 K 68.2 - VAT charged

D 76AB K 68.2 - Accrued VAT on prepayment

D 68 K 76AB - VAT deduction from advance payment

Work with invoices at the supplier of goods, works, services is carried out as follows: the supplier of goods issues an invoice in 2 copies in the name of the buyer no later than 5 days from the date of shipment of the goods. When shipping goods that are not subject to VAT, the amount of tax is not indicated on the invoice. Issued invoices are stored in invoice registers for a full 5 years from the date of their receipt (issue).

Invoices in accounting journals d.b. lined and numbered.

The sales book is designed to register invoices prepared by the seller in order to determine VAT on shipped goods.

Accounting for invoices in the Sales Book is carried out in chronological order as the goods are shipped, if the organization works "on shipment".

If the organization works on payment, then invoices are entered in the sales book as payment is made.

According to invoices issued on received prepayments, advances, an entry is made in the Sales Book on the date of receipt of funds.

When goods are shipped against a prepayment received, an entry is made in the Purchase Book that reduces the amount of the previously issued VAT tax on this prepayment with a corresponding change in the total amount of tax for reporting period in which the shipment was made. Then, the sales book reflects the operations for the actual shipment of goods against the received prepayment.

Work with invoices for the buyer of goods.

Upon receipt of the goods, the invoice is signed by the buyer. Buyers of goods keep a register of invoices received from suppliers and a Purchase Book.

The purchase book is intended for registration of invoices submitted by suppliers in order to determine the amount of VAT subject to offset in the manner prescribed by federal law.

VAT amounts on purchased and paid for goods are accepted for offset from the buyer only if there are invoices confirming the cost of the purchased goods and corresponding entries in the Purchase Book.

When an advance payment is made to the supplier for the supply of goods, the buyer does not receive an invoice and does not make entries on these transactions in the Purchase Book.

According to invoices for property received free of charge, an entry in the purchase book is not made and VAT is not accepted for offset.

The procedure for calculating VAT.

VAT payable to the budget (VATb) is determined based on the results of each tax period following. way:

VATb \u003d VATpol - VATupl

VAT floor - the total amount of VAT accrued on the tax base for the tax period

VATupl - total amount tax deductions for the tax period

If VATpol> VATSupl, the resulting difference is paid to the budget. In the event that the VAT<НДСупл, возникающая отрицательная разница подлежит возмещению из бюджета.

A) For taxpayers who have approved the date of occurrence of the obligation to pay tax as shipped in the accounting policy for tax purposes, the accounting entry scheme may look like this (hereinafter: Posting scheme for the "on shipment" policy).

Dt 62 - Kt 90 (91) - goods shipped, including VAT;

Dt 90 (91) - Kt 68 - the amount of VAT on the shipped goods, payable to the budget.

B) For taxpayers who have approved in the accounting policy for taxation purposes the date when the obligation to pay tax arises as goods are paid (money is received), the accounting entry scheme may look like this (hereinafter referred to as the Posting scheme for the "on payment" policy):

If the date of shipment (transfer) of goods (works, services) precedes the date of payment for this goods:

Dt 62 - Kt 90 (91) - goods shipped, including VAT;

Dt 90 (91) - Kt 76 / vat - the amount of VAT on the shipped goods, payable to the budget after payment for the goods.

After payment for goods previously shipped and unpaid:

Dt 51 - Kt 62 - the shipped goods are paid;

Dt 76 / VAT - Kt 68 - the amount of VAT on the shipped and paid for goods, payable to the budget.

If the date of payment for goods (works, services) precedes the date of shipment (transfer) of this goods:

Dt 51 - Kt 62 - advance payment for goods received;

Dt 62 - Kt 68 - the amount of VAT from advance payment payable to the budget.

After shipment of goods (works, services), prepaid:

Dt 68 - Kt 62 - the amount of VAT paid to the budget from an advance payment, subject to reimbursement from the budget (tax deduction);

Dt 62 - Kt 90 (91) - goods shipped, including VAT;

Dt 90 (91) - Kt 68 - the amount of VAT on the shipped goods, payable to the budget.

One of the main taxes collected in the Russian Federation is VAT, which accounts for a third of taxpayers' revenues in the federal budget. At the same time, not all entities are required to pay tax. Others periodically have difficulties with the completeness and correctness of the accrual. When calculating VAT, it is important to reflect the tax in documents presented to buyers, to store incoming invoices from suppliers, which give the right to reduce part of the tax in settlements with the budget. In the article, we will consider VAT payers, incoming and outgoing VAT, accounting entries for VAT.

VAT payers

The category of persons whose duties include the calculation of tax are organizations and individual entrepreneurs on OSNO, engaged in the sale of goods and services within the Russian Federation. These entities are recognized as payers of indirect tax.

Exemption from the need to transfer VAT to the budget has a number of organizations and entrepreneurs whose work meets the following conditions:

• preferential tax regimes;
• tax exemption associated with small turnovers;
• sale of goods and services legally exempted from the need to charge VAT;
• sale of goods outside the country.

There is also a need to pay VAT as an indirect payment when importing materials and valuables into the territory of the Russian Federation. In such situations, taxation is made at a rate of 0%. Later, buyers independently calculate the tax on the goods received and pay to the budget. Under these conditions, all subjects are payers, regardless of the type of work, the applicable taxation regime and total income.

Incoming and outgoing VAT

Below we will consider the input and output VAT. In the first case, the tax is indirectly paid by the buyer, and in the second case, the seller himself.

Tax presentation to buyers - output VAT

The taxable base for calculating VAT amounts is the goods and services presented to buyers with the allocated tax amount. The essence of the indirect tax is the transfer to the budget by the seller at the expense of the funds paid by the buyers.

The obligation to present tax amounts for suppliers arises in three cases:

• upon receipt of advance amounts on account of future deliveries;
• when selling goods, changing ownership;
• if the cost of previously shipped materials is changed.

The process of selling values ​​or services is confirmed by special documents - invoices. They are required to allocate VAT at the established rate: 10%, 18% or 0% (when moving goods across the border).

All amounts of tax presented in this way to the buyer are subject to transfer to the budget. Upon receipt of advance amounts, advance invoices are issued, which also indicate VAT. The tax accrued from the advance amounts is subject to deduction after the actual shipment of the goods.

Input VAT

In addition to the need to pay the tax presented to the buyers to the budget, the supplier has the right to reduce the amount received by the amount of "input" VAT. Considering that the supplier of the goods himself can act as a buyer, acquiring goods or services at a price that already includes tax, double taxation is thus eliminated.

To claim the right to a deduction, you must have documents from suppliers with an allocated tax amount. This role is played by invoices. No other forms will be able to confirm the input tax. The amount of VAT deductible is the total amount of tax calculated on the basis of documents received for the tax period.

The amount of tax actually paid to the budget when purchasing imported goods is also accepted as a deduction. This requires the presence of tax statements confirmed by the tax inspectorate.

Input and Output VAT: Formula for Calculating VAT Payable

The formula for calculating VAT payable to the budget is simple. To do this, the amount of input tax is deducted from the amount of outgoing tax, including the VAT transferred upon import operations.

VAT (Y) \u003d VAT (I) - VAT (V)

where
VAT (U) - tax payable;
VAT (I) - outgoing tax presented to buyers;
VAT (B) is input VAT received from suppliers.

Example of calculating input and output VAT

Example. Organization "Romashka" purchased a batch of materials in June abroad in the amount of 30,000 rubles. I paid VAT on the import of goods 18% (5,400 rubles) in July, and in the same month I received confirmation of payment from the INFS. The purchase of domestic raw materials and services in the 3rd quarter occurred in the amount of 127,440 rubles, including 18% VAT of 19,440 rubles. Goods sold to customers in the amount of 371,700 rubles, including 18% VAT of 56,700 rubles. Advance amounts were received from buyers in the 3rd quarter on account of the upcoming shipment - 20,000 rubles, VAT 18% was charged on the advance payment - 3,600 rubles.

Outgoing VAT is 56,700 +3,600 = 60,300 rubles, input VAT is 5,400 + 19,440 = 24,840 rubles. The transfer tax amounted to 60,300 - 24,840 = 35,460 rubles - this amount must be paid to Romashka LLC based on the results of the 3rd quarter.

VAT documents

Business transactions of entities related to the conduct of activities must be documented. The calculation of tax amounts is no exception. Particular attention should be paid to input VAT documents, since if invoices are missing or incorrectly drawn up, the inspection has the right to refuse the deduction, which will lead to an increase in the final amount of the transfer and penalties.

Incoming and outgoing VAT: confirmation documents

The table below shows the documents for input and output VAT.

It is allowed to draw up invoices both on paper and in electronic form using EDS in agreement with counterparties. Regardless of the type, documents received and issued are registered in tax registers - journals, books of purchases and sales for tax.

To calculate many taxes, special documents have been introduced confirming the data of the taxpayer and the correctness of his assessment of obligations to the budget. For VAT, there are more and more such documents: various invoices (regular, advance, adjustment), and books of purchases and sales, and a register of received and issued invoices. Therefore, even an experienced accountant has a difficult time. To whom, when and how to draw up these documents? Let's figure it out together.

A few words about the regulatory framework

The primary source for settlements with the budget for VAT is Ch. 21 of the Tax Code of the Russian Federation, which defines all elements of taxation. At the same time, tax documents (forms, formats, procedure for filling out) are established in acts of a subordinate level, in particular, by decrees of the Government of the Russian Federation and orders of authorized bodies (Ministry of Finance and the Federal Tax Service). Let's highlight the main existing documents:

— Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (approved forms and procedure for filling out all used VAT documents);

— Order of the Ministry of Finance of the Russian Federation dated April 25, 2011 N 50n (the procedure for issuing and receiving invoices in electronic form via communication channels was approved);

- Order of the Federal Tax Service of the Russian Federation of 05.03.2012 N MMV-7-6 / [email protected](electronic format of all VAT documents used by taxpayers).

All these documents have been repeatedly changed and supplemented, so the accountant of an autonomous institution should use the current edition.

Invoices

An ordinary invoice is drawn up for the sale of goods (works, services) no later than five days from the date of shipment of the goods (performance of work, provision of services) (clause 3 of article 168 of the Tax Code of the Russian Federation). The list of details of the "shipping" invoice is given in paragraph 5 of Art. 169 of the Tax Code of the Russian Federation, and the rules for filling it out are in sec. II of Annex 1 to Resolution N 1137. Recall that for the seller (executor), the invoice serves as a document on the basis of which the VAT accrued from the shipment increases the tax base. For the buyer (customer), the invoice is considered a necessary document for the implementation of the tax deduction.

If the invoice is drawn up incorrectly or incompletely, then the tax deduction can formally be denied, but in fact, the tax authorities have not had such a “right” for several years now. Article 169 of the Tax Code of the Russian Federation introduced a rule: errors in invoices that do not prevent the tax authorities from identifying the seller, buyer, names of goods (works, services), their cost, as well as the tax rate and amount of tax during a tax audit, are not grounds for refusal to accept VAT deduction. Such minor errors in filling out invoices include the following: confusion with numbering, inaccuracies in specifying the consignor and consignee (provided that the buyer and seller are named correctly), errors in units of measurement (code and symbol), neglect of accuracy when reflecting the country the origin of the goods and the number of the customs declaration.

It should be noted that for AUs that provide services and do not sell goods, the errors listed by us are unusual.

Inaccuracies in the name, address, TIN of the seller or buyer can also deprive the tax deduction. But if there are typos in the name of the buyer (capital letters are replaced by lowercase letters or vice versa, extra characters are affixed (dashes, commas), etc.), then such an invoice does not prevent the tax authorities from identifying the indicators, it can confirm the right to deduct VAT (Letter of the Ministry of Finance of the Russian Federation dated 02.05.2012 N 03-07-11/130).

If, when filling out the invoice, arithmetic and technical errors were made when reflecting and calculating the cost of services, as well as the rates and amounts of tax are incorrectly indicated, then this is considered a gross violation in the preparation of the document, which gives the auditors a reason to refuse a tax deduction for such incorrectly executed invoices invoices (Letter of the Ministry of Finance of the Russian Federation dated May 30, 2013 N 03-07-09 / 19826). At the same time, if the cost and quantity of goods (works, services) are incorrectly indicated due to objective reasons (due to a subsequent change in these indicators), this can be corrected by drawing up another invoice - corrective.

On a note.Cost data in invoices are reflected in rubles and kopecks. In the VAT tax return, all amounts are rounded to whole rubles (letters of the Ministry of Finance of the Russian Federation dated 04/15/2014 N 03-07-09/17172, dated 02/17/2014 N 03-07-09/6395).

Substitute for regular invoice. As the reader guessed, we will talk about a universal transfer document (UPD), which is recommended by the Letter of the Federal Tax Service of the Russian Federation of October 21, 2013 N ММВ-20-3 / [email protected] The UPD confirms the fact of transfer (implementation) (the name of the document itself indicates this), therefore it is logical that the form of the “shipping” invoice was taken as the basis for the UPD form, which is supplemented with the details of another primary document (invoice) used for the purposes of accounting and tax accounting (for calculating income tax and when calculating a single tax when applying the USNO) (letters of the Federal Tax Service of the Russian Federation dated 04/21/2014 N GD-4-3 / 7593, dated 03/05/2014 N GD-4-3 / [email protected]).

On a note.Due to the fact that the UPD is a recommended document, and also if the AC accountant decided to use it instead of a regular invoice, such a decision must be fixed in the accounting policy for the purposes of calculating VAT.

It remains to add that, unlike a regular invoice, there is no format approved by the Federal Tax Service in electronic form for UPD. In the Letter of the Federal Tax Service of the Russian Federation dated 06.02.2014 N GD-4-3 / [email protected] There is no clear answer to the question of what a taxpayer should do in such a situation. It is only said that if the document is in electronic form according to the format established by the Federal Tax Service, then it can be transferred to the tax authority in electronic form via telecommunication channels. It turns out that in the absence of the format provided by the Federal Tax Service, this will not work, which means that the taxpayer has no choice but to issue and receive UPD in paper form.

An advance invoice is issued upon receipt of payment, partial payment against the upcoming deliveries of goods (performance of work, provision of services) no later than five days from the date of payment (advance payment) (clause 3 of article 168 of the Tax Code of the Russian Federation). The list of required details for an advance invoice is set out in clause 5.1 of Art. 169 of the Tax Code of the Russian Federation. In particular, the consignee does not have the name and address of the consignor in the invoice issued for advance payment (prepayment). It is sufficient to indicate the name, address and identification numbers of the taxpayer and the buyer. It is also obligatory to reflect the number of the payment and settlement document (for the received advance payment). The advance invoice does not indicate the quantity (volume) of goods supplied (shipped) on it, the price per unit of measurement and the cost of goods without tax. On the other hand, the name of the prepaid goods (works, services) is reflected (with a significant nomenclature, a generalized name can also be indicated). Plus, the advance VAT rate (18/118 or 10/110) and the amount of tax, as well as the final amount of the advance (including tax) paid on account of the upcoming deliveries of goods (works, services) are indicated.

The Government of the Russian Federation (see Decree N 1137) has not approved a separate advance invoice form. Therefore, the AC accountant should take as a basis the form of a traditional invoice (for the shipment of goods (works, services)) and fill in it only those details that are mandatory by virtue of clause 5.1 of Art. 169 of the Tax Code of the Russian Federation.

A corrective invoice is issued to the buyer when the cost of shipped goods (work performed, services rendered) changes, that is, when their price changes and (or) the quantity (volume) is specified. At the same time, it is necessary to have a contract, agreement, other primary document confirming the consent (fact of notification) of the buyer to such a change. Not later than five calendar days from the date of preparation of this document, an adjustment invoice is issued.

Mandatory details of the adjustment invoice are given in clause 5.2 of Art. 169 of the Tax Code of the Russian Federation, and the form and filling rules can be found in Appendix 2 to Resolution N 1137. When adjusting the indicators indicated in two or more invoices issued to one buyer (customer), the seller (executor) has the right to draw up a single adjustment invoice invoice (paragraph 2, clause 13, clause 5.2, article 169 of the Tax Code of the Russian Federation).

A corrective invoice is issued not only in the event of a normal change in the price or quantity of goods shipped (work performed, services rendered), but also in the following cases:

- when returning goods (Letter of the Ministry of Finance of the Russian Federation dated July 24, 2012 N 03-07-09 / 89);

- in case of underdelivery of goods (Letter of the Ministry of Finance of the Russian Federation dated 12.05.2012 N 03-07-09 / 48);

- when providing a retro discount with a recalculation of the price of goods sold (work performed, services rendered) (Letter of the Ministry of Finance of the Russian Federation dated 03.09.2012 N 03-07-15 / 120);

- when selling goods at a preliminary price under long-term supply contracts, when the final cost is determined after all deliveries of goods and their transfer to the final buyer (Letter of the Ministry of Finance of the Russian Federation of 31.01.2013 N 03-07-09 / 1894).

On a note.If the change in the cost of goods (works, services) occurred simply as a result of correcting an error that occurred when issuing an invoice, then the seller does not issue a corrective invoice, but in the invoice issued when the goods were shipped (performance of work, provision of services), the necessary corrections are made (Letter of the Ministry of Finance of the Russian Federation of August 23, 2012 N 03-07-09 / 125).

The accountant needs to know not only how to draw up an adjustment invoice, but also the adjustment mechanism itself. Changes to the tax base for VAT are made by an accountant for the difference. It is reflected in the current period (in the one in which the adjustment document was drawn up), regardless of the period in which the goods (works, services) themselves were shipped. The difference can be either positive (in the case of an upward price adjustment) or negative (if an upward adjustment was made). In the adjustment invoice, the data is indicated either with a plus sign or with a minus sign, respectively. At the same time, penalties (with an increase in the tax base as a result of the adjustment) are not charged by the tax authorities (Letter of the Ministry of Finance of the Russian Federation dated May 14, 2013 N 03-07-11 / 16590).

Book of purchases

This document is used to register invoices that give the right to a tax deduction for VAT. The rules for maintaining a purchase book are presented in sec. II Annex 4 to Decree N 1137. Along with invoices, the following are recorded in the purchase book (clauses 17, 18 of the Rules for Keeping the Purchase Book):

- customs declarations and payment documents confirming the payment of VAT at customs (for goods imported into the territory of the Russian Federation);

- forms of strict reporting, giving the right to deduct VAT on travel and accommodation expenses, included by the employee in the business trip report.

The purchase book indicates the data of registered documents and the amount of tax that the buyer (customer) claims for deduction. At the same time, there is a nuance in the implementation of taxable and non-taxable transactions by the taxpayer. There is a rule for this account, according to which the invoice is reflected in the purchase book not for the entire amount, but only for a part (in proportion to the revenue received from VAT-taxable transactions in the total revenue for the quarter) (clause 4, article 170 of the Tax Code of the Russian Federation , clause 13 of the Rules for maintaining a purchase book).

For your information.Deductions are made on the basis of invoices, and not on the basis of the purchase book, therefore errors in the preparation of this book cannot lead to a refusal to make deductions (decisions of the Tenth Arbitration Court of Appeal dated 03/24/2014 N A41-7289 / 13, FAS MO dated 19.02 .2013 N A40-40052/12-90-210).

It is impossible to ignore the filling in of additional sheets of the purchase book. What are they needed for? In order to register corrections related to the previous tax period. If the data changes for the current period, then an additional sheet does not need to be compiled. The principle of using an additional sheet resembles the "red storno" method in accounting and is as follows. First, an incorrect (erroneous) invoice subject to cancellation is reflected with negative value indicators in the quarter to which it belongs (when it was registered). After that, the corrected (correct) invoice is recorded in the purchase book (with positive numbers) in the period of its receipt.

As a result of these actions, the tax base for the past and current period changes, which obliges the accountant to submit an updated declaration to the tax authority for the closed period (clause 1, article 81 of the Tax Code of the Russian Federation, clause 6 of the Rules for maintaining an additional sheet of the purchase book specified in section IV Annex 4 to Decree N 1137).

Sales book

This document is used to register invoices, which are the basis for the calculation of tax payable to the budget. The rules for maintaining a sales book are presented in sec. II of Appendix 5 to Decree N 1137. Along with invoices (including adjustment invoices), control tapes of cash registers, strict reporting forms for the sale of goods, performance of work, and provision of services to the population are registered in the sales book (clause 1 of the Rules for maintaining the sales book) .

The moment of registration of invoices is important, for the issuance of which, we recall, five days are given from the date of shipment (receipt of an advance, adjustment of the value of the price or quantity of goods (works, services)). In the sales book, the invoice must be recorded in the period of occurrence of the tax liability (clause 2 of the Rules for maintaining the sales book). A good example is that the shipment falls at the junction of tax periods, and the invoice is dated later. Imagine that the shipment of goods was made on September 30, and the invoice was drawn up by the seller on October 1. Then, in the sales book, the issued invoice is registered by the seller in the III quarter, while in the register of invoices issued, this document will be reflected by the taxpayer in the IV quarter (Letter of the Federal Tax Service of the Russian Federation dated 17.06. .

Data on erroneous invoices with negative value indicators are entered into additional sheets of the sales book, after which invoices with corrections made (with positive corresponding values) are registered (clause 3 of the Rules for maintaining an additional sheet of the sales book specified in section IV of Appendix 5 to Decree N 1137). At the same time, the data provided in the additional sheets of the sales book are used to clarify the calculations with the VAT budget for previous periods, while the indicators of ordinary (non-additional) sheets of the book are used to make changes to the VAT declaration for the current period.

Invoice journal

This journal is intended for registration in chronological order of all issued and received invoices (including corrected, corrective, advance invoices). The main difference between the invoice journal and the purchase book and sales book is that invoices are registered in it not for tax deduction or VAT, but simply for order so that invoices are not lost in the period between their issuance and registration in the book of purchases or the book of sales. For example, between the receipt of an invoice and the right to a tax deduction, a certain time may pass to fulfill the conditions for making a VAT deduction (Articles 171, 172 of the Tax Code of the Russian Federation). Or the committent (principal), when selling goods (works, services) through an intermediary, issues an invoice, which is transferred to the latter only so that he transfers the document to the final buyer. At the same time, it is he who has the right to a tax deduction, and not an intermediary who registers an invoice only in the invoice register (so that the documents are not lost).

We remind you that invoices are subject to registration in the accounting journal by the date they are issued (drawn up by tax agents) or received without fulfilling any additional conditions. Detailed instructions for filling out the register of issued and received invoices are presented in section. II of Annex 3 to Decree N 1137. At the same time, the head of the organization (an authorized person) exercises control over the correctness of the accounting log on paper or in electronic form compiled by the organization.

Meanwhile, amendments to Federal Law No. 81-FZ of April 20, 2014 remove the taxpayer's obligation to keep a register of received and issued invoices starting from 2015. A copy of this journal will not be needed to confirm the right to exempt the taxpayer from VAT according to the rules established by Art. 145 of the Tax Code of the Russian Federation. Meanwhile, the legislator excluded from Art. 169 of the Tax Code of the Russian Federation, not all references to the register of received and issued invoices. Perhaps this is done with the aim that if the taxpayer is used to it and it is convenient for him, then he can continue to keep the named journal, only to do it optionally. By the way, provisions relating to the journal in question have not yet been excluded from Decree N 1137.

Can AU do without these documents?

Formally, all organizations and institutions, when applying the traditional taxation system, are recognized as VAT payers (clause 1, article 143 of the Tax Code of the Russian Federation). At the same time, starting from 2014, the taxpayer is obliged to draw up an invoice, keep registers of received and issued invoices, books of purchases and books of sales only when performing transactions that are recognized as subject to VAT. In terms of transactions that are not subject to taxation (exempted from taxation) and named in Art. 149 of the Tax Code of the Russian Federation, this is not necessary (clause 1, clause 3, article 169 of the Tax Code of the Russian Federation as amended by the Federal Law of December 28, 2013 N 420-FZ). Thus, if the AC provides exclusively non-taxable services in the field of education, culture and art (Article 149 of the Tax Code of the Russian Federation), there is no need to draw up invoices, keep a book of purchases and a sales book (Letter of the Ministry of Finance of the Russian Federation dated 19.03.2014 N 03-07- 09/11822).

Another situation: an institution, due to low revenue, enjoys an exemption from the performance of duties of a VAT payer (Article 145 of the Tax Code of the Russian Federation). In this case, the AC accountant, by virtue of paragraph 5 of Art. 168 of the Tax Code of the Russian Federation is obliged to issue settlement documents and invoices with the inscription "Without VAT" (when providing services to legal entities) and register them in the register of received and issued invoices (until January 2015), as well as in the sales book in the generally established okay. At the same time, the purchase book can not be kept, since such “taxpayers” are not entitled to tax deductions for VAT (Letter of the Federal Tax Service of the Russian Federation of 04.29.2013 N ED-4-3 / [email protected]).

If the AC deals with transactions subject to VAT, then the accountant draws up and maintains all the listed documents in a general manner. At the same time, attention should be paid to electronic document management, since it has already become mandatory for VAT tax reporting (Letter of the Federal Tax Service for Moscow dated March 12, 2014 N 24-15 / 022540). For invoices, electronic document management is still voluntary, it is possible by mutual agreement of the parties to the transaction and if they have compatible technical means and capabilities for receiving and processing invoices (clause 1.4 of the Procedure for issuing invoices in electronic form). Today, an increasing number of VAT payers are switching to electronic document management.

* * *

So, before compiling invoices, keeping books of purchases and sales, the AC accountant needs to decide how much to do it. We hope this article helps.

Value added tax covers all proceeds from sales and non-sales activities of the company. You also need to transfer tax to the budget from the amounts. VAT at the end of the reporting period (it is a quarter) can be reduced by the amount of deductions. In this article, we will look at the basic principles of tax accounting and look at VAT using an example.

The tax is charged separately for each rate, if the firm applies several. Then they are added up and get the total amount of tax. VAT calculation is carried out by filling.

VAT on sales is charged on the debit of account 90.3. For non-operating receipts - 91.2. Corresponding to the loan with.

• Debit 90.3 Credit 68 - VAT on sales upon shipment
• Debit 90.3 Credit 76 - VAT on sales upon payment
• Debit 91.2 Credit 68 - VAT on non-operating income shipped
• Debit 91.2 Credit 68 - VAT on non-operating income paid

Input VAT accounting

Organizations and individual entrepreneurs have the right to make the tax payable lower by reducing it by the input VAT. This means that when buying, for example, goods that are used in the main activity subject to value added tax, VAT, which is included in the price by the supplier, reduces the taxable base. Also, deductions include the amount of taxes paid earlier from an advance payment from the buyer,

• Debit 19 Credit 60 - reflection of VAT upon purchase
• Debit 68 VAT Credit 19 - VAT deductible.

VAT recovery

Sometimes previously accepted for deduction. This happens in situations where, for example, goods purchased for resale are sold in activities. Also, the obligation to restore the tax arises when switching to special. mode, when receiving subsidies from the budget, using a 0% rate, etc.

VAT recovery:

• Debit 19 Credit 68 VAT - VAT recovery on goods and materials
• Debit Credit 68 VAT - recovery of VAT on goods, materials and fixed assets in case of deviation from the norms of natural loss
• Debit 91.2 Credit 68 VAT - VAT recovery on sold fixed assets

Example of VAT postings

The organization sold goods to the wholesale buyer on the terms of 50% prepayment in the amount of 987,452 rubles. (VAT 150,628 rubles). Prior to this, the goods were purchased from a supplier in the amount of 620,540 rubles. (VAT 659 rubles).

Later, some of these goods in the amount of 175,849 rubles. (VAT 824 rubles) was sold at retail for activities subject to UTII. VAT restored. The rest of the payment from the wholesale buyer was transferred in three weeks.

Wiring:

On what date to recognize expenses for the electronic "primary". When input VAT can be deducted. What are the features that are important to consider when switching to an electronic "primary" - read the article.

Question: Our organization receives primary documents (acts, invoices) through EDI systems. If these documents are dated a date earlier than the date of signing the EDS on our part, do we have the right to take into account these expenses by the date of the document. For example, if the date of the invoice is 11.08, and the date of the EDS is 13.10, do we have the right to accept VAT for deduction on the date of the last quarter (document date)?

Your personal expert answers

It all depends on what date of registration you indicated when accepting the document. If you entered the date 11.08, then yes, you are entitled to a deduction in the last quarter. If you indicated the date 13.10, then the conditions for the deduction are met only in the 4th quarter. The deduction in the 3rd quarter is illegal.

One of the conditions for VAT deduction is the date of acceptance of goods (works, services) for accounting. In a situation where an accounting document is drawn up in electronic form, the date of recognition of expenses is the date of compilation of the electronic document (letter of the Ministry of Finance of Russia dated 10/19/15 No. 03-07-11 / 59682). When receiving an electronic document from the supplier, the buyer can indicate any date of acceptance, regardless of when the document was actually received and when the electronic signature was generated. If you specify the date of acceptance as the date of preparation of the document by the supplier, then post the goods (works, services) on this date. Therefore, in the posting quarter, you can use the deduction if the other conditions for the deduction are met:

Goods (works, services) are intended for activities subject to VAT;

The invoice is correct;

The invoice shows VAT.

If we are talking about the deduction of VAT in accordance with paragraph 2 of Article 171 of the Tax Code of the Russian Federation, then you can use it within a three-year period. Therefore, if you indicate the date of registration "11.08", then it is not necessary to submit an updated declaration. You can use the deduction in the 4th quarter. If you decide to declare the deduction exactly in the 3rd quarter, indicating the date of registration "11.08", then you must submit an updated declaration.

Rationale

Five features that are important to consider when switching to an electronic "primary"

Feature 2. On what date to recognize expenses for the electronic "primary"

As a general rule, for the purposes of tax accounting, the date of recognition of costs is the date of compilation of the electronic document. This conclusion follows from the letter of the Ministry of Finance of Russia dated October 19, 2015 No. 03-07-11 / 59682. * Determine the date of preparation of the document according to the notifications of the EDF operator. So, the date of issuing an electronic invoice to the buyer is the day when the invoice file from the seller was received by the operator and indicated in its confirmation (clause 1.10 of the Procedure, approved by order of the Ministry of Finance of Russia dated November 10, 2015 No. 174n).

"Primary" can be endorsed simple signature

In practice, service contracts are often concluded for several months, a year or more. For example, security, storage, communication services, etc. At the same time, documents for the provision of services under such ongoing contracts, as a rule, are drawn up on a monthly basis. But an act on the provision of services for the past month is often drawn up immediately after the end of this month. Then the month of the provision of services and the date of preparation of the primary document may fall on different reporting (tax) periods. And it is not clear in which reporting period the expenses confirmed by such documents should be taken into account.

Decision. When the counterparty has drawn up an act within a reasonable time - immediately after the end of the month and before the deadline for submitting the declaration, recognize the costs in the reporting period to which they relate. That is, in the period when the contractor provided services. The main thing is that it is clear from the document for which month the services were provided. Such a conclusion can be drawn from the analysis of the letters of the Ministry of Finance of Russia dated May 30, 2016 No. 03-03-06 / 1/31061 and dated July 27, 2015 No. 03-03-05 / 42971.

2. From the letter of the Ministry of Finance of Russia dated 10/19/15 No. 03-07-11 / 59682

When input VAT can be deducted

Situation: is it possible to transfer VAT deductions to the next tax periods if all the conditions for accepting tax for deduction are met in the current tax period

Yes, you can, but only those tax deductions that are provided for in Article 171 of the Tax Code of the Russian Federation. From July 1, 2016, these include deductions of input VAT on goods (works, services) purchased for export supplies of non-commodity goods (clause 3, article 172 of the Tax Code of the Russian Federation). In other cases, deductions for goods (works, services) that are used in transactions subject to VAT at a zero rate cannot be transferred.

Withdrawals that can be carried over

You can only transfer deductions that are listed in Article 171 of the Tax Code of the Russian Federation (paragraph 1, clause 1.1, Article 172 of the Tax Code of the Russian Federation). In particular, VAT:
- presented to customers by contractors during capital construction (letter of the Ministry of Finance of Russia dated December 8, 2016 No. 03-07-10 / 73279);
- paid at customs when importing goods into Russia. By the way, from July 1, 2016, this rule also applies to input VAT on expenses related to export deliveries of non-commodity goods (clause 3, article 172 of the Tax Code of the Russian Federation). Indeed, in these cases,