Parameters for the payment system for generating checks:

VAT rate:

Subject of calculation:

Calculation method:

1C Accounting 3.0.66.53

1. The accounting policy should indicate that separate VAT accounting is carried out.
2. When preparing documents for Receipt of goods and services, the method of further VAT accounting is indicated for each line.
3. At the end of the reporting period, a “VAT Distribution” document is created, which calculates the amount of goods/services sold with and without VAT.
   And then, in the same proportion, we distribute the VAT for each line of the Receipts document, where “Distribute” was indicated. The part of VAT attributable to sales without VAT is included in the cost of the product/service by the same document.
4. And the part of the VAT attributable to sales with VAT is accepted for deduction, for which the necessary records are created in the document “Creating purchase ledger entries”.

Details.

Setting up accounting parameters and accounting policies.

The first thing to do is Menu / Administration / Accounting parameters / Setting up a chart of accounts / Accounting for VAT amounts on purchased assets / check the “By accounting methods” flag.

Tip - Create a new accounting policy line for each year. If there are changes in the work with the program with accounting policies that were not possible in previous years, you may not see the changes. And one more thing - after making changes to the accounting policy, it is necessary to re-post all documents included in the period of change.

On the “VAT” tab, check the “Separate accounting of incoming VAT” and “Separate accounting of VAT by accounting methods” flags. Set the application start date.

ATTENTION. After setting this flag in documents of the type “Invoice received”, the ability to set the flag “Reflect VAT deduction in the purchase books by the date of receipt” disappears. It is possible to reflect a deduction only with a regulatory document " Formation of purchase ledger entries."

When migrating from version 2.0, you may not see this flag if the accounting policy was created for several years. Create a separate line for the last year.

Don’t forget that when switching from version 2.0, in the first period of separate accounting, you need to perform the regulatory operation “Transition to separate accounting of VAT on account 19.” Located in Menu / Operations / VAT Accounting Assistant.

Entering opening balances

Preparation of the document “VAT Allocation”

The document is created once per reporting period (features for OS and intangible assets are discussed below)

On the "Revenue from Sales" tab, the distribution base is automatically filled in. If you are not satisfied with the calculated amounts, you can correct them.

On the "Distribution" tab, the tabular part of the document is automatically filled in with VAT amounts for which the "Distributed" accounting method is specified.

Please note that materials written off for production are distributed in a separate line from the same materials from the same batch, but not yet written off.

This document immediately generates transactions for including distributed VAT in the price.

Preparation of the document "Creating purchase ledger entries"

This document is no different from the usual one. One can only note that if some of the received materials were written off, and some have not yet, in the document “VAT Distribution” these materials were divided into different lines, and in this document they are again collected in one line.

General remarks.

Example No. 1

It is necessary to distribute VAT in the amount of 40 rubles from the services received, which were used for the sale of goods with and without VAT. When registering the receipt, VAT was marked for distribution.

In our example, 4/5 should be taken as a deduction, and 1/5 should be taken into account in the cost. Why in the document “Distribution of VAT” the third subconto 19 of the account will be changed from “Distributed”: for the VAT amount of 32 rubles to “Accepted for deduction”, and for the VAT amount of 8 rubles to “Taking into account in the cost”.

Example No. 2

Materials were purchased in the amount of 131.11 rubles (VAT 20 rubles). VAT is marked for distribution. 3/4 of them (VAT 15 rubles) were written off. 1/4 (VAT 5 rubles) remained in the warehouse unused.

During the reporting period, goods were sold for 80 rubles with VAT and for 20 rubles without VAT.

Please note that VAT on materials written off and those remaining in the warehouse is included in the “VAT Distribution” document on different lines. For the remaining materials, the cost account will be the same as the account for the materials themselves (for example, 10.01). Decommissioned ones have 20 or 26, depending on your settings.

In the document “Creating Purchase Ledger Entries” these lines are combined again.

Peculiarities.

Features of separate VAT accounting for fixed assets and intangible assets

Separate accounting of VAT on account 19 is carried out for all types of purchased assets, including fixed assets and intangible assets. When purchasing a fixed asset or intangible asset, the method of accounting for VAT is also indicated, and upon acceptance for accounting it can be adjusted. The distribution of VAT on fixed assets and intangible assets is made by the same document as for other assets. However, for fixed assets and intangible assets, the tax code provides for the possibility of distributing VAT based on the results of the month. If the VAT distribution document is entered for the 1st or 2nd month of the quarter, revenue will be calculated for the corresponding month, and VAT distribution will be made only for fixed assets and intangible assets accepted for accounting in the current month.

Changing the VAT accounting method

If, upon receipt of materials, one accounting method was indicated (for example, “Distribute”), and upon write-off, the accountant realized that it was necessary to “Accept for deduction,” then in the document “Request-invoice” you can indicate the desired method. It will be used for these materials.

ATTENTION! You can only change the VAT accounting method before VAT distribution. This means that if you make a document “VAT Allocation” at the end of the quarter, the VAT of all materials received in this quarter will be distributed. And those that you wrote off, and those that are still in stock. This means that in the next quarter you will no longer be able to change the way VAT is written off for these materials.

If there is a sale at a rate of 0%

In this case, before the “VAT Allocation” document, you must create the “Confirmation of the zero VAT rate” document. By pressing the "Fill" button, all sales at a 0% rate that were not included in the sales book will be added to the tabular section. Perhaps there will be documents not only for the reporting period, check.

There are no special features in the “VAT Distribution” document. But I advise you to open the movements made by this document and check the “VAT presented, sales 0%” tab. In the “Status” column, all lines should read “0% implementation confirmed.” If there is "Awaiting confirmation of 0%", VAT on this line will not be included in the purchase book. Problems here are possible due to the document time being 23:59:59. .

Let's look at how to properly maintain separate VAT accounting and what settings to use for this in the 1C: Enterprise Accounting 8 program, ed. 3.0.

Who maintains separate VAT accounting

Separate VAT accounting must be carried out by those organizations that combine types of activities subject to VAT, as well as types of activities not subject to VAT.

The most common reasons for the need to distribute VAT is the need to distribute incoming VAT between types of activities for organizations that combine SST with UTII, or for organizations engaged in export trade. This is a non-exhaustive list of cases.

There are exceptions to the requirement to maintain separate VAT accounting. Thus, if in an organization the share of revenue from activities not subject to VAT or taxed at a rate of 0% does not exceed 5% of all revenue, the organization has the right not to share input VAT. Or an organization that is engaged only in exports and does not conduct operations in the domestic market also has the right not to maintain separate accounting.

When maintaining separate VAT accounting, it is important that the software product allows for the distribution of VAT by type of activity: part of the amount is accepted for deduction, and part is included in the cost. Such opportunities are provided by the software product “1C: Enterprise Accounting 8”, ed. 3.0.

VAT accounting in 1C

Let's set up separate VAT accounting in 1C. After setting " Separate accounting of incoming VAT is maintained", when posting documents, the program will remember what subsequently happens with VAT in the context of each document. If VAT was accepted for deduction upon receipt, and in the future the organization makes a sale without VAT, then the VAT previously accepted for deduction will be automatically restored. When using this setting, batches of goods are automatically tracked for subsequent VAT accounting purposes.

This setting is set in the accounting policy using the hyperlink “ Taxes».

In version 3.0, it became possible to maintain additional analytical accounting on the account - according to the methods of VAT accounting. Thanks to this analytics, it is possible to determine the need to distribute VAT at the time of purchase. With this setting, you can distribute VAT not only for indirect costs, but also for direct ones. To do this, in analytics " VAT accounting method" set the value " Distribute».

With further movement of inventory in the organization, it is possible to change this setting for a batch of items. For example, the document for receipt of goods and services indicated the method “ Take for deduction", and at the time of inclusion in expenses it became clear that the inventories would be used for the activities of UTII, which means that VAT must be included in the cost. The document " Request-invoice", where the VAT accounting method will be set to " Include in price" After the invoice request is completed, the VAT amount will be automatically restored to the budget and included in expenses.

Consignments of goods for VAT accounting

It must be remembered that when selling goods, VAT is written off for a specific batch of documents - since for the correct calculation and distribution of the amount of incoming VAT, the program uses “ The consignment» each document. In order for accounting for VAT purposes regarding batches to coincide with regulatory accounting and cost calculation, it is necessary to use the FIFO method of accounting for PMZ.

In order to maintain batch accounting for inventory accounts, you need to set this feature in the settings. This can be done in the menu " Administration” – “Accounting parameters” – “Setting up a chart of accounts” – “By item, batches, warehouses" In the settings menu that opens, you need to set the flag “ By batches (receipt documents).”15 pcs. 20 November.

If we maintain FIFO accounting, then for both VAT and costing purposes the chairs will be written off as follows:

10 pieces. from the batch at a price of 1180 rubles.

5 pieces. from the batch at a price of 1550 rubles.

And if an organization maintains accounting at average cost and separate VAT accounting, then for VAT purposes the program will write off data from batch documents, as described in the FIFO case, and for the purpose of calculating cost the following will be written off:

15 pcs. without batch, but based on the cost of 1365 rubles. (1180 + 1550= 2730 / 2 = 1365)

Thus, for the purposes of VAT accounting, the program will calculate based on batches, and for the cost price - based on other amounts. For sales transactions on the domestic market, this situation is not incorrect, but in the case of exports and the use of a 0% rate, difficulties arise, since confirmation of the zero rate will occur immediately for batches of all receipts stored on balances.

For this reason, those organizations that apply a 0% rate or without VAT are recommended to use the FIFO method instead of average cost accounting. If you change the method of accounting for inventories, do not forget to document this change in the form of an order for the accounting policy of the organization.

Distribution of VAT on fixed assets

In version 3.0, it became possible to distribute VAT on fixed assets. To do this, in the document " Acquisition of fixed assets"in the VAT accounting method, select the value " Distribute" After accepting the fixed asset object for accounting and posting the document “ VAT distribution» this VAT will be distributed in proportion to revenue. In terms of the percentage of VAT for non-VAT taxable activities, this amount of VAT will be included in the initial cost of the fixed asset item. After this, depreciation of the object, as well as all analytical reports on fixed assets, will display the cost of the object, taking into account the amount of VAT included in the price.

Example.

In organization A in the fourth quarter of 2016, revenue from activities subject to VAT amounted to 1 million rubles, revenue from activities subject to the payment of UTII amounted to 250,000 rubles. During the fourth quarter, services related to both types of activities were purchased in the amount of 50,000 rubles, VAT on top. An object of fixed assets worth 150,000 rubles was also purchased, VAT on top (Fig. 1).

To calculate the amount of VAT distribution, we calculate the percentage. Transactions excluding VAT accounted for 20% of total revenue. Accordingly, the VAT amounts are distributed as follows: 80% – “Accept for deduction”, 20% – “Include in price”. We calculate: 9000 * 20% = 1800 rubles, 27,000 * 20% = 5400 rubles. (Fig. 2).

In the document " VAT distribution» the amounts indicated by us were included. And after completing the document, the amount for services is 1800 rubles. will be reflected in the cost accounts (in our case this is account 44). Amount 5400 rub. will be reflected as part of the invoice, and then in correspondence Dt. 01 Kt. 08 will increase the initial cost of the fixed asset item (Fig. 3).

At the end of the quarter, the account amounts in the analytics " Take for deduction" - accepted for deduction by the document " Generating purchase ledger entries" To analyze and evaluate the correctness of closing an account, it is convenient to use a balance sheet with analytics on VAT accounting methods (Fig. 4).

For a more detailed analysis of the SALT for the account, you can get analytics down to the counterparty and the movement document.

If your organization did not maintain separate VAT accounting in the program, but is required to do so, then to switch to separate accounting you need to set the settings indicated in the article and enter balances for batch accounting. You can enter batch accounting balances manually or with the help of a programmer.

Another situation where an organization can benefit from setting up “ Maintaining separate VAT accounting"- this is the need to write off inventories. Write-offs can be carried out for various reasons, for example, in the event of a identified shortage. In this case, since the goods are written off as a result of shortages (for activities not subject to VAT), the VAT previously accepted for deduction must be restored to payment to the budget. When using the specified setting, the program will automatically restore VAT for payment after posting the document “ Write-off of goods" If the separate accounting setting is not used, for correct accounting it is necessary to use the document “ VAT recovery» reflect this operation.

In the program "1C: Accounting 8" ed. 3.0 there is a new mechanism. Using it, you can immediately select the method of accounting for input VAT at the time of entering the primary document into the database. You will learn about how the new separate accounting algorithm will simplify the work of an accountant, and how to use it in practice, from the article by the methodologists of the 1C company.

Obligation to maintain separate VAT accounting

If in one tax period a taxpayer carries out transactions taxable and not subject to VAT, then in accordance with Articles 149 and 170 of the Tax Code of the Russian Federation, he is obliged to keep separate records. There is an exception to this rule. Separate accounting may not be maintained if in the tax period the share of expenses for operations that are not subject to taxation (exempt from taxation) did not exceed 5 percent of the total amount of total production expenses. If the taxpayer does not keep separate records, being obliged to do so, then he will neither be able to deduct input VAT nor take it into account in the amount of income tax expenses (paragraph 8, clause 4, article 170 of the Tax Code of the Russian Federation).

In addition, you should separately take into account the amounts of input VAT on goods (work, services) that are used in transactions taxed at a rate of 0 percent (clause 3 of Article 172 of the Tax Code of the Russian Federation).

The current method of separate VAT accounting in 1C programs

It is possible to maintain separate accounting in 1C:Accounting 8 from the first edition of the program. It is organized as follows.

During the tax period, input VAT is accumulated in account 19. If VAT needs to be included in the price, then the receipt document indicates that VAT is included in the price. In this case, VAT is not reflected on account 19.

At the end of the quarter a document is created VAT distribution of indirect expenses. Using this document, VAT on indirect costs is distributed automatically. Distribution of VAT on received fixed assets, intangible assets and deferred expenses is not supported in this algorithm.

New methodology for separate VAT accounting

VAT account 19 for purchased valuables now has a new subaccount VAT accounting method.

With its help, separate VAT accounting will become more clear. Subconto can take one of four values:

- Accepted for deduction;

– Included in the price;

– For operations at 0%;

– Distributed.

Additional subconto VAT accounting method added to almost 20 accounting system documents.

Thus, the accountant, already at the time of entering primary documents, can independently choose where to assign VAT for each receipt of goods (work, services).

This will make VAT accounting more transparent and visual, since it will allow you to track the movement of input VAT at any time, without waiting for the end of the tax period.

Setting up accounting parameters for working using the new method

If export operations or operations that are not subject to taxation (exempt from taxation) appear in the organization’s activities, then changes must be made in the program Accounting policy.

To do this, you need to set the flag on the VAT tab: The organization carries out sales without VAT or with VAT 0 percent.

In order to be able to select VAT accounting methods according to the new methodology, the flag must be set Separate accounting of VAT on account 19 “VAT on acquired values.”

In the accounting settings settings on the VAT tab, the flag should also be set Accounting for VAT amounts is carried out: ...According to accounting methods.

Selecting a method for accounting for VAT upon receipt of goods

The appearance of the document has changed Receipt of goods and services with the advent of an additional subconto VAT accounting method on account 19. In the tabular part of the document, the attribute is added separately for each entered item VAT accounting method(see Fig. 1).

Rice. 1. New type of document “Receipt of goods and services”

This is due to the fact that incoming values ​​reflected in one document can be taken into account differently for the purposes of separate VAT accounting.

In order for the document Receipt of goods and services meaning VAT accounting methods filled in automatically, can be done in the information register Item accounting accounts set value Default VAT accounting method.

In addition, you can use group processing of the tabular part of the list of products (button Change) and install VAT accounting method simultaneously for the specified list of products.

Let's look at examples of what kind of transactions the document will generate. Receipt of goods and services depending on the selected value of the new subconto. Posting a document generated with a subconto value Accepted for deduction, will not differ from the entries that were generated under the previous method of separate accounting, with the exception that a third sub-account is added to account 19.

If the subconto value indicates Included in the price, then the amount of VAT will be taken into account in the cost of purchased valuables after it transits through account 19. In the previous method, count 19 was not involved. The following transactions will now be generated:

Debit 41 Credit 60

Debit 19 Credit 60

Debit 41 Credit 19

Reflecting VAT included in the cost of goods in transit through account 19 is useful for accounting purposes. This will allow you to determine the total amount of VAT included in the price and analyze the data. In addition, this amount will subsequently be required to fill out column 4 The amount of VAT on purchased goods (works, services) that is not subject to deduction Section 7 of the VAT return. Using the corresponding turnover from account 19, column 4 of Section 7 will now not be difficult to fill out.

VAT recorded on account 19 with the value of subconto For transactions at 0%, will be accepted for deduction only after the operation is completed Confirmation of zero VAT rate. In this case, the following entries will be generated in accounting:

Debit 41 Credit 60

Debit 19 Credit 60

If for some reason in subconto VAT accounting method If a different value is indicated, then after the sale of this product at a rate of 0 percent, VAT will be automatically restored. Subaccount 19.07 “VAT on goods sold at a rate of 0% (export)” is not used in the new methodology.

If subconto is selected Distributed, then it is the VAT amount accounted for on account 19 with this subconto value that will be further processed by the document VAT distribution.

Subsequent adjustment of the VAT accounting method

The VAT accounting method specified upon receipt of goods may be adjusted in the future by other documents. For example, the VAT accounting method specified upon receipt as Accepted for deduction, can be adjusted in the document Movement of goods and indicate Included in the price.

You can change the method of accounting for VAT when transferring materials to production.

Cost accounts and the VAT accounting method can be specified as in the tabular part of the document Request-invoice, and on a separate tab Cost account(see Fig. 2).

Rice. 2. Adjustment of the selected VAT accounting method

When posting a document Sales of goods and services The program checks the compliance of the current VAT accounting method with the VAT rate in the sales document, and also, if necessary, adjusts the VAT accounting method. You can clarify the VAT accounting method until the value is written off.

Note: after the VAT has been distributed, VAT accounting method You can't change it anymore!

Choosing a method for accounting for VAT when purchasing fixed assets and intangible assets

When a fixed asset is received on the tab Equipment need to be specified VAT accounting method depending on the intended use of the fixed asset (see Fig. 3).

Rice. 3. Selecting the VAT accounting method in the document “Receipt of goods and services”

The established VAT accounting method can be changed in the document Acceptance of fixed assets for accounting. In a similar way you can specify VAT accounting method upon receipt and upon acceptance for accounting of intangible assets (intangible assets).

Distribution of VAT in accordance with the new methodology

Let's consider how the process of VAT distribution occurs directly. The balance sheet for account 19 VAT for purchased assets before the distribution of VAT is shown in Figure 4.

Rice. 4. Balance sheet before VAT distribution

In fact, SALT in account 19 is now a tax register for separate VAT accounting, where VAT amounts with various accounting methods are displayed as simply and clearly as possible. Until the regulatory operations for the distribution of VAT and the formation of purchase ledger entries are carried out, the balance on account 19 is not closed. The exception is VAT, which is taken into account in the price: it passes through account 19 in transit.

Thus, the main burden of VAT distribution is transferred to primary documents, and work with the document VAT distribution is kept to a minimum and is formal in nature, since the distribution base (revenue) is known, and the amount of distributed VAT is also known. Compared to the previous version of the document, the tabular part is now located on one tab, where you can see all the information on the distribution of VAT at once.

Features of using the document VAT distribution is its application to fixed assets and intangible assets. VAT distribution works in two modes:

if we create and fill out a document in the first or second month of a quarter, then only the revenue of the first or second month is included in it: VAT is distributed only on fixed assets and intangible assets accepted for accounting, respectively, in the first or second month of the quarter;

if we generate a document in the third month of the quarter, then the revenue of the entire quarter is included in it, VAT is distributed on all values, as well as on fixed assets and intangible assets accepted for accounting in the third month of the quarter (see Fig. 5).

Rice. 5. Period in the document “VAT Allocation”

Please note: According to paragraph 4 of Article 170 of the Tax Code of the Russian Federation, the taxpayer has the right to choose the method of calculating the proportion of fixed assets and intangible assets acquired in the first or second month of the quarter, from two possible methods - based on the results of the quarter or based on the results of the corresponding month.

Currently in "1C: Accounting 8" ed. 3.0 only implemented the methodology for calculating the proportion of fixed assets and intangible assets based on the results of the month of acceptance for accounting. It is this method that should be consolidated in the organization’s accounting policy for tax purposes.

As a result of posting the VAT Distribution document, the following transactions will be generated:

Debit 19 Accepted for deduction Credit 19 Distributed

Debit 19 Included in the price Credit 19 Distributed

Debit 19 For transactions at 0% Credit 19 Distributed

Debit 20 Credit 19 Included in the price

The distributed VAT has now moved to account 19 with new subconto values:

– Accepted for deduction;

– Taken into account in the price;

– For operations at 0%.

VAT, which is included in the cost, is immediately written off to cost accounts. Corresponding entries also appear in relation to distributed VAT on fixed assets and intangible assets accepted for accounting. In addition, entries in special registers are adjusted, as the initial information and depreciation parameters of fixed assets and intangible assets change.

Separate accounting of VAT for deferred expenses

The new method of separate VAT accounting is also suitable in a situation where the accountant will write off the assets received by the organization not immediately, but evenly over a certain period of time. Such values ​​will be taken into account as deferred expense items (FPO).

In the receipt document on the tab Services accounting account 97.21 is indicated Other deferred expenses And VAT accounting method similar to all other types of admission documents. In the account card 97.21 you must indicate the name, initial amount, type of expense and other write-off parameters.

If the receipt document fell in the first or second months of the quarter, then no changes occur in the algorithm for writing off the BPR. After VAT is distributed at the end of the quarter (if it is indicated that VAT under BPR is Distributed), the program will generate the following posting:

Debit 97.21 Credit 19.03

The amount of VAT charged to the RBP

Now, when performing a routine operation Write-off of deferred expenses The program will analyze for each BPO the account balance 97.21 and the remaining write-off period. The monthly expense amount will be recalculated.

note : the initial amount indicated on the RBP card is not used or adjusted in the future, but is purely for reference.

New algorithm for the distribution of VAT at a rate of 0 percent

Now, when selling for export, input VAT from each receipt document is not distributed to each sale, as was the case before. The total amount of VAT to be distributed is determined and posted according to sales documents using the FIFO method. Changing the algorithm allows you to reduce the number of transactions and reduce the time it takes to process a document.

After the VAT is allocated, and in Purchase book the corresponding record has been generated, the SALT for the 19th account will look as follows (see Fig. 6).

Rice. 6. SALT on account 19 after VAT distribution

The balance for sales transactions at a rate of 0 percent remained open.

The further procedure for dealing with “export” VAT has not changed. After a complete package of documents confirming export sales has been collected, it is necessary to generate long-familiar documents;

Confirmation of zero VAT rate;

Generating purchase ledger entries in the Submitted for deduction of VAT 0% mode.

Note: Today, users have the opportunity to either switch to a new method of separate accounting or remain with the old one. To switch to the new method you need:

check the relevance of the installed program release;

while creating Accounting policy for 2014 along with the flag The organization carries out sales without VAT and with VAT 0% set and flag Separate accounting of VAT on account 19 “VAT on acquired values”;

open the VAT Accounting Assistant for the first quarter of the new year and perform an automatic transition to the new methodology (the necessary movements for converting the balances of special registers will be generated).

The new methodology will certainly require some analytical work from the accountant and, possibly, the development of internal instructions regarding decision-making on filling out a new sub-account. But the result of such accounting will be reliable, visual, and the level of automation will increase.

Automated accounting of VAT calculations in UPP is ensured through the use of specialized VAT accounting mechanisms. Enabling, disabling or configuring individual mechanisms is carried out by setting accounting parameters.

Indication of the name of the seller in the invoice - sets the option of indicating the name of the seller in the invoice.

To maintain records in accordance with Resolution No. 1137, it is necessary to set the start date for record keeping in accordance with the resolution of the Government of the Russian Federation. Until this date, records will be kept in accordance with the Decree of the Government of the Russian Federation of December 2, 2000 No. 914.

The numbering order of issued invoices is established depending on the chosen numbering method: either the numbering is continuous without distinguishing invoices for advance payments with a separate prefix “A”, or with separation.

The “VAT in currency” tab specifies the method for calculating the VAT amount of documents for transactions and the printed form of the invoice for settlements in currency. It is recommended to use the “By the ruble amount of the document” option, in which the VAT amount in rubles is calculated by multiplying the ruble amount by the VAT rate. In the second method, the amount of VAT in rubles is calculated by multiplying the currency amount of the VAT by the exchange rate of the document.

In addition to setting up accounting parameters that apply to all organizations for which accounting is maintained in the information base, it is necessary to set up an accounting policy for accounting and tax accounting, which is set up for a certain period (it is recommended to set up for a year).

Charge VAT on shipment without transfer of ownership- determines the need to charge VAT on shipments without transfer of ownership (VAT charges are possible from 01/01/2006):

• if the flag is checked, VAT is charged upon shipment (reflected in the document “Sales of goods and services” with the transaction type “Shipment without transfer of ownership”);
• if the flag is cleared, then VAT is charged later, when reflecting the sale of shipped goods (document “Sales of shipped goods”).

Procedure for registering invoices for advance payments- upon receipt of advance payment from the buyer, the supplier must issue an invoice for the advance payment. You can issue invoices for advances not immediately, but after some time has passed since the receipt of the advance, during which the obligations under the contract will not be fulfilled (shipment of goods, provision of services). The setting allows you to specify the procedure for registering invoices for advances accepted in the organization:

· Register invoices for advances always upon receipt of an advance

· Do not register invoices for advances cleared within five calendar days

· Do not register invoices for advances credited before the end of the month

· Do not register invoices for advances credited until the end of the tax period (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 10, 2009 No. 10022/08)

· Do not register invoices for advances (clause 13 of article 167 of the Tax Code of the Russian Federation).

Generate invoices for settlements in monetary units. in rubles- when the flag is checked, invoices for calculations in conventional units are generated in rubles. In this case, the “Issue separate invoices for amount differences” flag is automatically set.

The organization carries out sales without VAT or with VAT 0%- when setting the flag, batch accounting of VAT will be carried out to include VAT in the cost of inventories and as part of expenses when selling without VAT or with 0% VAT and accepting VAT for deduction after confirmation of the zero rate.

Maintain batch accounting of VAT by series and characteristics- when installing flags, batch accounting of VAT is carried out according to the characteristics and series of the item.

If it is impossible to confirm the application of the 0% rate- the method of calculating VAT is determined if it is impossible to confirm the legality of applying the 0% VAT rate upon sale: allocating the amount of VAT from revenue at the estimated rate or charging VAT from above.

The procedure for accounting for VAT on inventories written off in transactions not subject to VAT- establishes a method for recording VAT on purchased inventories when used for operations not subject to VAT (when moving or writing off):

Include in cost or write off as expenses accordingly. from Article 170 of the Tax Code of the Russian Federation- VAT is reflected in accounting in the same way as in tax accounting in accordance with the provisions of clause 3 of Art. 170 Tax Code of the Russian Federation;

· Include in price - always include VAT on such transactions in the cost of inventories;

· Write off as expenses - always write off VAT on such transactions as expenses.

Charge VAT on the transfer of real estate without transfer of ownership- According to paragraph 3 of Art. 167 of the Tax Code of the Russian Federation, in cases where the goods are not shipped or transported, but the transfer of ownership of this product occurs, such transfer of ownership is equivalent to its shipment. Since real estate is not shipped or transported, the buyer’s ownership of it arises at the time of state registration, and not on the date of the acceptance certificate.

It follows that before the fact of state registration there is no object of taxation and there is no need to charge VAT. This conclusion is also consistent with the explanations, for example, of the letter of the Ministry of Finance of Russia dated May 11, 2006 No. 03-04-11/88. Taking this into account, the flag “Calculate VAT on the transfer of real estate without transfer of ownership” should be removed.

However, arbitration practice sometimes indicates a different position of tax inspectorates. For example, the FAS VSO Resolution No. A19-12414/09 dated 02/11/2010 states that VAT must be charged on the day of the actual transfer of real estate to the buyer. If your tax office takes the same position, then you should check the box “Calculate VAT on the transfer of real estate without transfer of ownership.”

Accounting for VAT on transactions for the purchase of goods, works, and services.

1C:Manufacturing Enterprise Management (1C:UPP) can reflect transactions for the acquisition of goods for resale wholesale and retail, produced in the territory of the Russian Federation and imported, received from Russian counterparties or under a foreign economic contract. This part of the article discusses the features of reflecting transactions of acquisitions of goods in wholesale and vestry trade for VAT purposes.

Purchasing goods in wholesale trade.

In the case of wholesale trade between Russian organizations and legal entities on the territory of the Russian Federation, in addition to documents for the transfer of goods, the buyer presents invoices.

Example: We registered the receipt from the supplier of two types of goods (at rates of 18% and 10%), as well as services (Document “Receipt of goods and services”).

Dt 41.01 Kt 60.01 – For the cost of goods/services received (excluding VAT)

Dt 19.03 (19.04) Kt 60.01 – For the amount of “Input” VAT presented by the supplier (in tax accounting, the amount of tax on account 19 is not displayed)

To register an invoice received from the supplier, use the hyperlink at the bottom of the receipt document.

If the goods are intended for transactions subject to VAT, then the taxpayer has the right to a tax deduction in respect of the tax amounts presented by the supplier, subject to the following conditions: 1) the goods are accepted for accounting; 2) there is a correctly executed supplier invoice with the amount presented for payment of VAT.

When posting a document, Movements will be generated in the information register “Register of Lights and Invoices”.

Purchase of imported goods.

Organizations can also purchase imported goods on the territory of the Russian Federation. According to the established rules, in the invoice issued to the buyer of these goods, the seller must indicate information about the country of origin of the goods and the customs declaration number.

Example: Documents for accepting imported goods for registration are drawn up similarly to domestic ones, only indicating the GTZ number and the country of origin of the goods.

Note: The customs declaration number and the country of origin are entered in the nomenclature directory, provided that the “Accounting by series” checkbox is checked.

As a result of posting the document, transactions will be generated to reflect the transaction in the accumulation registers of the VAT accounting subsystem.

Dt 41.01 Kt 60.01 – For the cost of goods received (excluding VAT)

Dt 19.03 Kt 60.01 – For the amount of “Input” VAT presented by the supplier (in tax accounting, the amount of tax on account 19 is not displayed)

Example:

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To register an invoice received from the supplier, you must use the link in the footer of the document form or enter on the basis. After filling out and posting the document, an entry will be created in the information register “Invoice Log”.

Purchasing imported goods.

An organization can purchase goods under a foreign economic contract. In such cases, the object of VAT taxation is the import of goods into the customs territory of the Russian Federation, and value added tax is not only a tax payment, but also a customs payment.

Example: As a general rule, the declarant (the person who declares the goods or on whose behalf the goods are declared) must pay VAT when entering goods.

The organization purchased goods worth 1000 EUR. When importing goods into the territory of the Russian Federation through a customs broker, the following were paid: duty (15% of the customs value), VAT (18% of the customs value + duty), customs duty.

In the example under consideration, the declarant is a customs broker with whom the organization has entered into an agency agreement. Thus, when receiving goods under an import contract, it is necessary to register in the information database not only the purchase itself, but also the customs declaration under which the goods were imported into the territory of the Russian Federation. To do this, you need to issue two documents - “Receipt of goods and services” and “Customs Customs Document for Import”.

To enter information about imported goods, you must indicate the country of origin of the goods and the customs declaration number in the “Receipt of goods and services” document.

For foreign economic contracts, VAT is not paid to the foreign supplier, so in the VAT column you must indicate the value excluding VAT.

After posting the document, transactions are generated

Dt 41.01 Kt 60.21 (“Settlements with suppliers and contractors (in foreign currency)”) – For the cost of goods received (excluding VAT)

Customs payments (customs duties, VAT and customs duties) paid when importing goods into the territory of the Russian Federation are registered with the import customs declaration document. In the header of the document, you must indicate the customs broker, the customs clearance agreement, the customs declaration number and the amount of customs duty.

On the Sections of the Customs Declaration tab, the customs value of the goods, the customs duty rate (in percent), and the VAT rate (in percent) are indicated. There are two ways to fill out a document - manually and using the goods receipt document (menu of the tabular section products by section 1 button Fill in / fill out upon receipt). After filling out the tabular part and all the necessary amounts, it is necessary to distribute the customs duty and VAT on the goods; this operation is performed by clicking the button to distribute the tabular part of the Goods according to section 1.

The settlement account tab indicates the account in which settlements with the customs broker are recorded. In the hiring example, this is 76.09 “Other settlements with various debtors and creditors”

After posting the document, the following transactions will be generated:

Dt 41.01 Kt 76.09 – For the amount of customs duty paid upon import of goods

Dt 41.01 Kt 76.09 – For the amount of customs duty paid upon import of goods

Dt 19.05 Kt 76.09 – For the amount of VAT paid when importing goods into the customs territory of the Russian Federation

Accounting for VAT on sales of goods, works, services

Sales of goods in wholesale trade

Russian organizations that pay VAT when selling goods to legal entities (IP) on the territory of the Russian Federation (own production or purchased for resale for resale). In addition to the document for the transfer of goods, they present the buyer with an invoice.

Example of sales of domestic goods: The sale of goods in the UPP is registered using the document “Sales of goods and services”. After filling out the document, it must be submitted. As a result, entries will be generated to reflect sales transactions in accounting and tax accounting and entries will be entered into the savings registers.

To draw up an invoice for goods sold, you need to click on the link field “enter an invoice” in the document “sales of goods and services”.

The completed document must be posted; it will make entries in the information register “Invoice Log”.

Sales of imported goods

Organizations can sell not only domestic but also imported goods in the Russian Federation. When selling imported goods, the seller must indicate in the invoice issued to the buyer of these goods the country of origin and the number of the customs declaration under which the goods were imported into the territory of the Russian Federation.

In the UPP, this operation is reflected in the documents “Sales of goods” and services and “invoice issued.” When creating a document in the Products tabular section, you must fill in the Country of Origin and Customs Declaration Number data.

After the transaction, entries are generated to reflect the sale of goods and VAT.

Dt 62.01 Kt 90.01.1 – Sales value of goods (revenue on account 90.01.0 in the accounting account)

Dt 90.02.1 Kt 41.01 – For the cost of goods

Dt 90.03 Kt 68.02 – for the amount of VAT on the sales transaction (not reflected in tax accounting)

Accrual of VAT when performing the duties of a tax agent.

Provision is made for the calculation of VAT by tax agent organizations:

· When leasing federal or municipal property from government or government bodies;

· When purchasing goods, works, services on the territory of the Russian Federation from foreign organizations that are not registered with the tax authorities of the Russian Federation, or selling consignment goods owned by such organizations (when selling goods of a non-resident principal, VAT is charged automatically).;

· When selling confiscated property or other property owned by the state

A peculiarity of the reflection of these cases is the completion of the contract of the counterparty who provides services or goods. The contract with the counterparty must contain a flag

Example: Let's consider an example of the provision of rental services to the organization in question.

When making an advance payment for rent, fill out the document “Outgoing Payment Order” or “Cash Expenditure Order”.

Based on the payment document, an invoice with the “Tax Agent” type is issued.

For the invoice type Tax Agent, when posting a document, a posting is generated

Dt 76.NA Kt68.12 – for the amount of calculated tax

Registration of services provided in the UPP is formalized by the document “Receipt of goods and services” indicating the counterparty agreement (with a tax agent checkbox) and the VAT rate.

When posting the document "Receipt of goods and services" the following will be generated:

Dt cost account Kt 60.01 - rent arrears are reflected,

Dt 19.04 Kt 60.01 allocated VAT on rent,

Dt 60.01 Kt 76NA VAT is charged to the tax agent.

Payment of VAT to the budget is formalized by the document Payment order outgoing with the document type of tax transfer, where the debit account is 68.32 - “VAT in the performance of duties of a tax agent.”

The document makes movements Dt 68.32 Kt51 - for the amount of tax paid

Tenants have the right to take advantage of tax deductions in respect of the amounts of tax paid by them as tax agents. This is possible if they are VAT taxpayers and use leased property to carry out transactions subject to VAT.

To reflect the deduction for these amounts, taking into account the fulfillment of the conditions (services are accepted for accounting and the calculated tax is paid to the budget), it is generated using the document “Creating purchase ledger entries.” Data on the amounts of VAT calculated and paid to the budget during the performance of the duties of a tax agent are reflected on the “VAT deduction for tax agent” tab.

Regular operations VAT accounting

The formation of a sales book, a purchase book, and VAT returns can be performed after completing regulatory procedures.

Registration of invoices for advance payments from buyers.

The issuance of invoices for advances and prepayments received from the buyer for a certain period is carried out by processing “Registration of invoices for advance payments”.

The tabular part of the processing is filled in using the Fill button from the registers of mutual settlements with counterparties. Invoices for advance payments are generated automatically when you click the Execute button. Posting these invoices creates transactions Dt 76.AB “VAT on advances and prepayments” Kt 68.02 “VAT”.

Generating purchase ledger entries

The document is intended to reflect VAT deductions in accounting and in the purchase book. The document contains a list of bookmarks:

1. VAT deduction on purchased assets

2. Deduction of VAT on advances received

3. Deduction of VAT on advances issued

4. VAT deduction by tax agent

5. VAT deduction when the cost changes downwards

Bookmarks are filled in automatically using the “Fill” button

To reflect the VAT deduction on sales at a rate of 0%, in the header of the document, you need to check the “Submitted for VAT deduction 0%” checkbox. In this case, the document displays only the tabs VAT deduction on purchased assets and Deduction from advances received.

On the Deduction of VAT on purchased assets tab, fill in data on the amounts of VAT available for deduction on the date of document entry in accordance with Chapter. 21 Tax Code of the Russian Federation.
When filling out, the fulfillment of the necessary conditions for VAT deduction is checked:

• Received an invoice from a supplier or issued your own invoice,
• The equipment is accepted for accounting as a fixed asset,
• VAT when performing the duties of a tax agent and performing construction and installation work for one’s own consumption is paid to the budget,
• When filling out a document with the 0% VAT deductible checkbox checked, the fact of confirmation or non-confirmation of the 0% rate on sales is controlled.
• VAT on corrected invoices, including adjustment ones.

Note
If VAT was included in the cost of inventory items, then it is not deductible.

On the Deduction of VAT from advances received tab, data is filled in on the amounts of VAT on advances received that are available for deduction on the date the document is entered in accordance with Chapter. 21 Tax Code of the Russian Federation.
The amount of VAT on advances received can be deducted after the sale of goods (work, services), or when the advance is returned to the buyer.

On the tab Deduction of VAT from advances issued, data is filled in on the amounts of VAT accrued during the performance of the duties of a tax agent, available for deduction on the date of entering the document in accordance with Chapter. 21 Tax Code of the Russian Federation.
The amount of VAT accrued during the performance of the duties of a tax agent can be deducted after the receipt of paid values ​​and payment of VAT to the budget.

VAT deductions can be reflected in additional sheets of the purchase ledger. To do this, on any tab for the required entry, select the Additional sheet entry checkbox and indicate the Adjusted period in which the entry will be reflected.

Generating sales ledger entries

The document “Creating Sales Book Entries” is intended for registering VAT amounts that are directly related to the calculation of VAT payable to the budget.

• The tabular part “VAT on sales” is intended for recording in the sales book the amounts of VAT accrued upon the sale of valuables.
• The tabular part “VAT on advances” is intended for recording in the sales book the amounts of VAT on advances received from buyers.
• The tabular part “VAT accrued for payment” is intended for recording in the sales book the amounts of VAT accrued for payment to the budget under tax agent agreements and for construction and installation work performed on a self-employed basis.
• The tabular part “Not reflected in the sales book” is intended to display transactions that do not require reflection in the sales book, for example, sales of goods at retail UTII.

The document has two modes:

• VAT on sales taxed at regular VAT rates (18%, 10%, etc., except for the 0% rate);
• VAT on sales at a rate of 0%.

When switching modes, the tabular parts of the document are cleared.

"VAT on sales"

When auto-filling (the “Fill” button), the tabular part contains data on values ​​​​sold at different VAT rates. If the tax accounting policy regarding VAT is “on payment”, the availability of payment on the invoice is checked, and only the paid amount is included in the tabular part. With the “by shipment” policy, if there was a partial payment on the invoice, then the payment and balance amounts fall on different lines; for the paid amount, a payment document is indicated, while in the “Sales Book” report they are reflected in one line.
If the flag “For sales with a rate of 0%” is set, the tabular section includes only rows for sales with a rate of 0%, for which such a rate was confirmed or not confirmed. (document “Confirmation of zero VAT rate”)
When posting a document, entries are generated in the VAT accounting registers and accounting entries to the debit of account 76.N “Calculations for VAT deferred for payment to the budget” and the credit of account 68.02 “Value added tax”.

"VAT on advances"

When auto-filling (the “Fill” button), the tabular part contains data on advances received from customers (if invoices have been issued for the corresponding advances).
The table part is available for manual editing.

“VAT accrued for payment”
When auto-filling (the “Fill” button), the tabular section contains data on VAT amounts that are not included in the first two tabs, for example, those accrued for payment to the budget when purchasing valuables under tax agent agreements and when performing construction and installation work on your own (self-employed) .
The tabular part is not displayed when the “On sales with a rate of 0%” flag is set.
The table part is available for manual editing.
When posting a document, entries are generated in the VAT accounting registers.

“VAT is not reflected in the sales book”
When auto-filling (the “Fill” button), the tabular part contains data on transactions not subject to VAT.
The tabular part is not displayed when the “On sales with a rate of 0%” flag is set.
The table part is available for manual editing. The user can make entries for the amount of VAT that should not be included in the sales book, although they were previously recorded in the VAT accounting registers.
When posting a document, entries are generated in the VAT accounting registers.

Generating “Purchase Book” and “Sales Book” reports

Buyers keep a purchase ledger in order to determine the amount of VAT claimed for deduction (reimbursement) in the prescribed manner. In the program, the purchase book is formed after carrying out routine operations in the form of the “Purchase Book” report. To generate a report, you must select the period for which the report is generated and the organization. The purchase book is formed in accordance with the Decree of the Government of the Russian Federation dated February 16, 2004 No. 84, dated May 26, 2009 No. 451. It is possible to use additional settings using the “Settings” button.

In the form that opens, you can configure selection by a specific counterparty, as well as grouping by counterparties in the output form, or hide columns at a rate of 20%.

Buyers maintain a sales ledger to determine the amount of VAT payable. Creating and setting up a sales book is similar to setting up the “Purchases Book” report.

The developers have added a new algorithm, thanks to which it is possible to select the method of accounting for input VAT when recording the primary document in the database.

In the article we will tell you how the new mechanism works in practice, how to carry out separate VAT accounting in 1C, and also consider how exactly the separate accounting algorithm can simplify the work of an accountant.

Transition to separate accounting

Separate VAT accounting should be carried out by companies that combine several types of activities subject to VAT, as well as operations that are not subject to value added tax.

Common factors for the need to distribute VAT are the need to distribute the tax between the types of operation of the company, which combine OSN together with UTII. Or for companies that carry out export trade.

But there are exceptions to separate VAT accounting.

For example, if the amount of revenue of an organization not subject to VAT, or taxed at a rate of 0%, is no more than 5% of profit, then the company has the right not to share the tax. A company that conducts only exports, without operations within the market, has the right not to carry out separate accounting.

To carry out separate VAT accounting, it is necessary for the implementing configuration to perform operations by type of activity. The 1C: Accounting 8.3 configuration has all these necessary functions.

How to set up separate VAT accounting in 1C

After making adjustments“Separate accounting of incoming VAT is maintained” , the configuration automatically remembers the posting of documents.

For example, if VAT is accepted upon accrual, the company sells VAT, then the configuration will resume the already accepted tax deduction.

The new edition makes it possible to maintain additional records on account 19(VAT accounting method) . Using this analytics, you can set the distribution of VAT from the moment of purchase.

By assigning a value"Distribute" V “VAT accounting method” the tax will be allocated to indirect or direct expenses.

Separate VAT accounting

Also in the new edition, a methodology for future expenses has been added.

Distribution of VAT on fixed assets

In the new version of 1C: Accounting 8, the developers have assigned VAT to the operating system. To take advantage of this document innovation“Purchase of an OS object” click on "Distribute" . Having accepted an asset for accounting, this VAT is distributed in proportion to revenue.