Stanislav Dzhaarbekov, Deputy Director, Chairman of the Expert Council
Institute for the Development of Modern Educational Technologies (IRSOT),
lawyer, certified auditor, member of the Moscow Audit Chamber

Let's talk about the changes that came into force on October 1, 2017. This is the Decree of the Government of the Russian Federation dated August 19, 2017 No. 981 “On amending and invalidating certain acts of the Government of the Russian Federation.” This document made changes to the well-known Resolution 1137, which regulates the rules for filling out and forming invoices, adjustment invoices, sales books, purchase books, and the journal of received invoices. The changes are quite large-scale, many of them technical.

I will focus on the main changes relating to the main registers that we use.

Let's start with the changes that have occurred in our purchase book. For importers who import goods from countries outside the Eurasian Economic Union, it was previously not very clear what value to indicate in column 15. There were different possible options: clarification that the accounting value must be entered according to accounting data, clarification that it is necessary to indicate the customs cost or tax. Today, the instructions directly state that importers must indicate the accounting value in column 15, that is, the one that we accept for accounting.

Second change. When registering prepayment invoices in the purchase ledger, previously it was necessary to make a note “partial payment.” Today, the requirements for this have been removed, that is, when registering advance invoices, such a note does not need to be made.

Next change. Previously, the instructions for filling out the purchase book explicitly stated that prepayment invoices associated with a non-cash form of payment (when we make prepayment, for example, pre-delivery of goods) are not registered. In such a situation, there was a direct indication that in this situation it is not registered. Back in 2014, there were court decisions, including the Plenum of the Arbitration Court, which stipulated that in this situation a deduction is allowed. And now these changes have been made. That is, we can now also register invoices that were received by prepayment in non-monetary form in the purchase book and accept such VAT for deduction.

The names of two columns have been corrected. Previously, the column was called “Information about the intermediary, commission agent, agent,” but under this scheme, commissions are taxed and invoices are generated not only for commission agents and agents, but also for forwarders and persons performing the functions of a developer. The columns in the title reflect this; now (in addition to the commission agent and agent) both forwarders and persons performing the functions of a developer are mentioned there. And also in the chapter called “Customs Declaration Number”, the registration number of the customs declaration is now indicated there.

Let me remind you that all these changes came into force on October 1, 2017, and the resolution itself was adopted in August. There is one more important change in the document. Its essence is that previously there was a rule: “we register a corrected invoice in the purchase book.” That is, the first invoice provided to us had an error, and with this error we registered it in the purchase book. Two tax periods later, we identified this error and I receive a correction invoice, which contains all the same details as the original invoice, but it also indicates the correction number and the date when this correction was made. Let's say the erroneous invoice was issued in the first quarter of the year, but the correct seller issued it only in the third quarter. Previously, Government Resolution No. 1137 directly stated that such an invoice was registered in the tax period when the right to deduction appeared. The regulatory authorities interpreted this as follows: in this case, we must restore VAT for payment in the purchase book, since the invoice contained errors, and accept it for accounting in the third quarter. That is, we must take into account VAT in the quarter when we received the corrected invoice. This situation has now been corrected in favor of taxpayers. Now there is no rule that we must register VAT in the period when we have grounds for deduction. It was removed. Now it turns out like this: having received a corrective invoice in the third quarter, we can register it in the first quarter. We have a special tool for this: an additional sheet for the first quarter. That is, in many cases, in order to correct an invoice, we now do not need to restore the deduction that we applied earlier on the incorrect invoice. Reinstatement will only be required if it turns out that there was an error in the deduction amount and that the amount was inflated, but the corrected invoice actually shows a lesser amount. Then in our example that I gave, we must restore the amount that was incorrectly deducted. But not the entire amount, but in the part that is incorrect - that is, only this difference. This is a very good change, because previously, due to minor errors, the tax authorities required reinstatement of VAT in the period of the original invoice and required VAT to be deducted only after receiving a new, corrected invoice with the date of correction.

Changes in the sales book. A new column 3a has appeared. It is filled out relatively rarely when goods are being sold upon completion of the free customs zone procedure in the territory of a special zone - the Kaliningrad region. Then the registration number of the customs declaration is indicated.

New column 3b. The commodity code of the EAEU foreign economic activity product nomenclature is indicated in the situation when we export goods to the EAEU countries (Armenia, Kyrgyzstan, Kazakhstan, the Republic of Belarus). If we export to these countries, then we need to indicate the code for the EAEU foreign economic activity commodity nomenclature in column 3b. A similar line appeared as an addition to the invoice.

The next group of changes is in the invoice. First. I would like to draw your attention to the fact that lines 2a and 6a indicate the addresses of the seller and buyer. Before October 1, 2017, the Instructions for filling out these lines stated that addresses are given in the form in which they are indicated in the constituent documents. The wording has now been corrected. Now the address is indicated as it is indicated in the Unified State Register of Legal Entities. What's the difference? In the constituent documents, the address very often is not indicated exactly, with the street and number of the house and office, but, for example, “Moscow, Northern District”. Or “Moscow region, Pushkin.” It turned out that it was necessary to indicate an abbreviated address. Regulatory authorities have previously said that the full address must be indicated. There was some discrepancy: if we fulfill the requirement of the Instructions to fill out the invoice completely, it was necessary to indicate an abbreviated address, and many did this. Now, after the correction, we must indicate the full address, as recorded in the Unified State Register of Legal Entities. So now there are no discrepancies left. Let me remind you that the error in the address is unimportant. If you mistakenly indicated an abbreviated address instead of the full one, then according to Art. 169 of the Tax Code, such an error does not entail a refusal to deduct VAT. But still, it is better not to make mistakes, so that there are no problems with the ASK-VAT program and there are fewer reasons for claims from the tax authorities.

What else has changed in the invoice? A new column 1a has appeared, it indicates the code of the EAEU foreign economic activity commodity nomenclature if we export goods to the EAEU countries. If we carry out other operations, a dash is placed in this new column. And this same data ended up in the sales book, line 3b.

Column 11 now also indicates the registration number of the customs declaration. To the line dedicated to the government contract identifier and which caused a lot of noise, an explanation was added that the line is filled in if this identifier is available. This is a technical addition, it was already implied earlier. But now this clarification has appeared and is formalized.

There were also changes in the log of received invoices, but they are not so fundamental and we will not dwell on them. But in any case, I recommend working through this document yourself.

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

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

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

So let's get started

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

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

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

Situation to consider

We (VAT payer)

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

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

Required:

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

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

We make a purchase

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

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

We fill it out in accordance with our data:

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

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

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

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

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

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

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

Everything is logical:

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

Total, after these postings:

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

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

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

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

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

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

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

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

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

We form it for the 1st quarter of 2016:

And we see that it is completely empty.

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

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

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

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

The postings are quite expected:

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

Total after this operation:

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

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

Register" VAT presented" - our old friend:

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

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

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

Shopping book

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

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

About the invoice journal

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

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

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

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

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

Making the implementation

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

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

Fill it out in accordance with the task:

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

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

Expected accounting entries:

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

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

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

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

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

Let's check it out.

Sales book

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

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

Amazing.

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

Analysis of VAT accounting

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

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

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

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

The report has opened...

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

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

VAT Accounting Assistant

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

We form it for the 1st quarter of 2016:

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

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

This is necessary in case we entered documents retroactively.

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

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

Declaration

The declaration has opened.

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

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

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

Tax accounting registers for VATEach taxpayer must conduct their business in strict accordance with federal legislation. The standards for registration of registers are contained in Art. 10 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

What are registers

Due to the fact that the most detailed description of the rules for maintaining tax registers is given in Chapter. The Tax Code of the Russian Federation, dedicated to profit (Articles 313, 314 of the Tax Code of the Russian Federation), and a small article is devoted to VAT registers. 169 of the Tax Code of the Russian Federation, it would be logical to consider this issue using a set of provisions of the Tax Code of the Russian Federation and the provisions of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

Registers used for tax purposes are designed to register and accumulate information contained in primary documents, accounting statements and analytical tables. At the same time, there are strict requirements for maintaining such registers: there should be no omissions or corrections in them, registration of imaginary or feigned accounting objects is not allowed, etc.

Registers in tax accounting are special forms for compiling and systematizing data for the reporting period. The data entered into the registers must be compiled in accordance with the requirements established by Chapter. 21 Tax Code of the Russian Federation. This information is grouped and registered without reflecting transactions, that is, a record is simply made for the taxable object. In this case, data entry into registers must be carried out continuously and in chronological order.

It is important for the taxpayer to ensure the creation of such an analytical accounting of incoming information that would reveal the procedure for forming the tax base. The registers accumulate and are subject to systematization of information contained in primary documents that are accepted for accounting.

There are registers for tax accounting and accounting. Based on formal characteristics, the following differences can be distinguished:

• accounting registers, which are drawn up in the form of books, contain records of primary documents;
• Only information from accountant’s certificates and calculation tables, which can also be equated to primary accounting documents, is entered into analytical registers for tax purposes.

Tax accounting registers must be formed for all business transactions taken into account for tax purposes. And if, as mentioned above, the procedure for recording and systematizing taxable objects corresponds to the order of grouping and reflection in accounting, then accounting registers can also be declared as tax accounting registers. This means that all objects recorded in such registers will also be used to determine the tax base.

In this regard, the taxpayer, having analyzed his business operations, must choose for which accounting objects he should approve the forms of registers created for tax purposes. This must be done to ensure that all the information that is required to correctly determine the tax return figures is reflected.

Registers are drawn up in the form of summary forms both on paper and in electronic format. Moreover, if the registers are maintained in the form of machine diagrams, in accordance with clause 19 of the Regulations on accounting and accounting in the Russian Federation, approved. By order of the Ministry of Finance dated July 29, 1998 No. 34n, it must be possible to print them on paper.

You are allowed to enter your details into the form of tax accounting registers if it is not possible to enter into the proposed standard ones all the information necessary to designate the tax base (Article 313 of the Tax Code of the Russian Federation). It is important that there is no duplication of records.

The need to make changes to the register form usually arises for the taxpayer if the accounting procedure differs from the tax accounting procedure. The format of these analytical reports, the method of maintaining them and reflecting the data are fixed in the accounting policy of the enterprise. Those officials who compile and sign them (responsible accounting employees) will be responsible for the correct reflection of taxable items in the registers.

Register data should be stored securely to protect it from unauthorized modifications. In this case, corrections can be made if an error was discovered and corrected in a timely manner by the person responsible for maintaining the registers. Each correction must not only be justified, but also confirmed by the signature of the person responsible for maintaining the registers, indicating the date.

Register requirements

In accordance with the requirements established by clause 4 of Art. 10 of Law No. 402-FZ for accounting and analytical registers prescribed in Art. 313-314 of the Tax Code of the Russian Federation, the mandatory attributes of any register are:

• its name;
• the period it covers;
• quantities in physical and monetary terms;
• the name of taxable transactions recorded in chronological order;
• signature of the responsible official.

Registers are necessary to systematize and collect information from primary documents, analytical and calculated summary data for their display when determining the tax base. Analytics of all collected tax accounting information should be organized in such a way that with its help it is possible to determine the entire progress of the formation of the tax base.

At the same time, fiscal authorities are strictly prohibited from establishing other forms of documents (Article 313 of the Tax Code of the Russian Federation), therefore the taxpayer should only take care of using the above details in the registers used.

If corrections need to be made to the register, they are made by the person responsible for its maintenance, indicating the date, initials and signature. In cases where the seizure of registers is expected, copies of the seized registers are included in the accounting documents.

Tax legislation defines only general points that taxpayers should adhere to when preparing tax registers. At the same time, the absence of registers is equated to a gross violation of the rules for accounting for taxable items; the fine for such a violation ranges from 10,000 to 40,000 rubles. (Article 120 of the Tax Code of the Russian Federation).

Registers for tax accounting are consolidated forms in which data is systematized without distribution among accounting accounts (Article 314 of the Tax Code of the Russian Federation), and the requirements regarding mandatory details coincide with the requirements for the preparation of accounting documents. Thus, it can be assumed that the documents used in accounting and tax accounting can also be classified as tax registers.

Only if some information is missing in the accounting register, you can add the corresponding details and use the modified version as a tax accounting register.

An enterprise can be held liable only for the absence of those registers that are specified in its accounting policy (Resolution of the Federal Antimonopoly Service of the North-Western District dated October 10, 2005 No. A42-7611/04-15). There is also judicial practice that is positive for taxpayers, according to which an enterprise itself can not only determine the form of registers, but also decide which lines it needs to fill out in them.

What is required to be displayed in the accounting policy

Each enterprise, in its accounting policy approved for tax purposes, also needs to provide for the procedure for maintaining and compiling documents and registers for tax accounting, including VAT. It will be necessary to describe in detail the rules that must be followed when issuing invoices, maintaining books of purchases and sales, as well as log books and other registers.

In addition, VAT payers must provide in their accounting policies:

• frequency of updating the numbering of invoices;
• the procedure for maintaining separate VAT accounting if the taxpayer carries out taxable and non-taxable transactions or applies different VAT rates;
• application of the so-called 5% rule if the taxpayer decides not to maintain separate accounting in the case where the amount of VAT-free transactions is less than or equal to 5% of total revenue;

See also material “When is separate accounting of input VAT not carried out?” .

• defining a register for accounting for expenses in order to apply the 5% rule, i.e. it is necessary to provide a special sub-account, a separate accounting register or another option;
• scheme for maintaining separate accounting of input VAT.

For details, see the material “How is separate accounting for VAT carried out (principles and methods)?” .

You should not neglect your right to establish in your accounting policy the list of registers used for tax accounting. This may be an additional argument in a dispute with the tax authority.

What VAT registers are there?

Analytical tax accounting registers for VAT include:

• invoice journal;
• sales book;
• shopping book.

These registers are intended to systematize and store in them information obtained from analytical calculations and accepted primary documents. In the future, this systematized information will be used when drawing up a tax return, namely to calculate the taxable base. In these registers, tax accounting information is accumulated and systematized into groups (taxable, non-taxable, with different tax rates).

In such analytical registers as sales or purchase books, not only invoices are registered, but also the VAT amount from these primary documents is entered. In this case, the amounts of value added tax are grouped depending on the tax rates used in this operation. The total values ​​of VAT amounts from these registers in each reporting period are the basis for calculating VAT for this tax period. Generally speaking, the total amount of value added tax calculated in the purchase book is the amount of tax deductions reflected in the sales book - the amount of tax payable.

The amount of input VAT from the purchase book is reflected in the VAT return for the reporting period (clause 7 of the rules for maintaining a purchase book and clause 8 of the rules for maintaining a sales book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, hereinafter referred to as Resolution No. 1137 ). The amounts of tax accepted for deduction at rates of 18 and 10% are reflected in line 120 of section 3 of the tax return, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. MMB-7-3/, and the amounts of deduction for transactions taxed at a rate of 0% are reflected in sections 4-6 of the VAT return.

You should also take into account the norms of Decree No. 1137 regarding the fact that all pages of books must be laced and numbered. The same resolution also contains requirements for the form of filling out and maintaining books of sales and purchases.

Procedure for maintaining an invoice journal

The rules for maintaining a journal of issued/received invoices and the approved form of this register are also established by Resolution No. 1137. The journal itself consists of 2 parts, with the first part recording issued invoices, and the second - received ones. According to the current rules, in the invoice journal:

• it is possible to reflect information about intermediary activities in the first and second parts of the journal;
• it is possible to carry out separate registration of corrected invoices, including corrected adjustment documents;
• starting from 01/01/2015, only documents drawn up as part of intermediary business activities, in the implementation of the developer’s tasks or on the basis of the following agreements: agency, commission or transport expedition are reflected. Both VAT taxpayers and those who are not VAT taxpayers must register invoices issued as part of the implementation of these business operations (clause 3.1 of Article 169 of the Tax Code).

In accordance with paragraphs 3, 3.1 and 9 of Article 169 of the Tax Code of the Russian Federation, a journal of invoices can be kept not only on paper, but also in electronic format.

Procedure for maintaining a purchase book

The obligation to maintain a purchase book is established for buyers who are VAT payers (clause 3 of Article 169 of the Tax Code of the Russian Federation). You can keep a purchase book in both paper and electronic format. The rules for maintaining and the form of the book are fixed by Resolution No. 1137.

Currently, taxpayers have:

• the obligation to reflect the details of documents confirming the payment of VAT;

See material .

• the ability to reflect information about intermediaries in this tax register;
• ability to display currency values ​​from an invoice.

Until today, there is no clear answer to the question of whether it is possible to register facsimile copies of invoices in the purchase book if there are no original documents. Tax authorities definitely do not recognize such documents, but judicial practice is quite contradictory. If the taxpayer nevertheless finds a way to obtain the original invoice, then the right to deduct a facsimile copy of the document can be recognized by the court (Resolution of the Federal Antimonopoly Service of the Moscow District dated June 5, 2014 No. F05-4685/2014).

Procedure for maintaining a sales book

The sales book records invoices, including adjustment ones, as well as other documents that are provided for by the rules for maintaining the sales book, approved by Decree No. 1137. The same resolution approved the form of this document. The format for maintaining the sales book in electronic form was approved by order of the Federal Tax Service of the Russian Federation dated March 4, 2015 No. ММВ-7-6/

Note that today in the sales book:

• it was established that in addition to the date of payment, the book also indicates the document number confirming the payment made;

For details, see the material “The Ministry of Finance has clarified when to indicate the details of documents for payment in the purchase book and sales book” .

• it is possible to identify operations carried out with the help of intermediaries;
• it is possible to reflect the currency and the cost of sales in currency (from the invoice);
• it is clarified that the registration of an adjustment invoice is carried out only by reflecting the difference in cost and tax, and not the entire amount.

The obligation to maintain a sales book is assigned to both taxpayers and those who are exempt from paying tax (Articles 145 and 145.1 of the Tax Code of the Russian Federation, clause 3 of the rules for maintaining a sales book, approved by Resolution No. 1137). The obligation to maintain a sales book is also assigned to all enterprises and individual entrepreneurs that are not taxpayers, but perform the functions of tax agents in situations provided for in paragraphs. 1-5 tbsp. 161 Tax Code of the Russian Federation.

As for the procedure for making corrections in the sales book, the moment of their entry plays a big role here. So, if changes are made in the current reporting period, then only the deleted invoice with a negative value is reflected and the corrected document with a positive value is entered (clause 11 of the rules for maintaining a sales ledger). In cases where the tax period has ended, corrections can only be made by filling out an additional sheet of the book for the reporting period in which the erroneous document was registered.

The final data for the reporting period from columns 14-19 of the sales book are used when filling out the current VAT return.

The Tax Code of the Russian Federation defines quite superficially what exactly should be classified as tax accounting registers, however, Art. 120 of the Tax Code provides for liability for the absence of these registers. Based on the analysis of Art. 169 of the Tax Code of the Russian Federation, application by analogy to Art. 313 and 314 of the Tax Code of the Russian Federation, as well as Art. 10 of Law No. 402-FZ can only establish what requirements may be imposed on accounting and tax registers.

If the company has no differences in accounting and tax accounting, then you can use the forms of accounting registers. In addition, you can use expanded or modified forms of registers, provided that the required details are preserved.

In this case, the list of tax accounting registers must be specified in the accounting policy of the enterprise. This can facilitate subsequent possible disputes with tax authorities, since fiscal authorities do not have the right to demand registers that are not specified by the taxpayer in his accounting policy.

As for tax registers for VAT, according to Art. 169 of the Tax Code of the Russian Federation, based on the definition that these are consolidated forms for recording and systematizing information from primary documents and analytical reports and tables, these include:

• invoice journal;
• sales book;
• shopping book.

The forms of these tax accounting registers, as well as the procedure for maintaining them, were approved by Resolution No. 1137.

In which registers should we keep separate records of VAT, and in which should we keep separate records of expenses and income?

The article will tell you how to keep separate records of VAT, expenses and income and how to register it in the accounting policy.

Question: BASIC. In the 4th quarter of 2016 there was a sale of land and a share in the authorized capital of a third-party company. These transactions were one-time transactions. Both of these transactions are exempt from VAT. Is it necessary to keep separate accounting for VAT when calculating the proportion (Share of sales excluding VAT / Total cost of all sales) is 10%. We can determine the direct costs of the initial purchase of land and shares in the management company. Purchase in 2012 and 2015 (excluding VAT). As far as we understand, we need to maintain separate VAT accounting in the 4th quarter of 2016. Some sources indicate the need to also calculate the proportion of expenses. Could we accept all input VAT for deduction in Q4 2016? Do we need to divide the input VAT on indirect costs into accepted VAT and VAT included in expenses? How to correctly spell this out in the accounting policy?

Answer: Yes, because in the 4th quarter of 2016 there were transactions that were exempt from VAT, then the organization had to organize separate VAT accounting.

Input VAT in the 4th quarter of 2016 cannot be fully deducted. This is due to the fact that the organization must allocate input VAT to indirect costs that relate to non-recurring transactions. This could be utilities, rent, communication services, etc.

There is no specific methodology for maintaining separate accounting of input VAT in the Tax Code of the Russian Federation. Therefore, the organization must develop a separate accounting procedure independently. For example, an organization can maintain separate accounting for input VAT based on analytical accounting data (special statements, tables, certificates, etc.).

Fix the chosen method of separate accounting for input VAT in the accounting policy for tax purposes. It can be stated in a special section of the accounting policy. You can see a sample fragment of the accounting policy in the attached file.

There is no established form of tax registers for VAT, income and expenses for maintaining separate accounting. The organization must develop this document independently. Tax accounting registers developed by an organization must contain a number of mandatory details: name of the register; period (date) of compilation; meters of transactions in kind (if possible) and in monetary terms; name of business transactions; signature (decryption of signature) of the employee responsible for compiling these registers. These are the requirements of Article 313 of the Tax Code of the Russian Federation.

How to organize separate accounting of transactions subject to and not subject to VAT

If an organization, in addition to transactions subject to VAT, carries out transactions not subject to taxation ( tax exempt), then organize their separate accounting ( clause 4 art. 149 , para. 5 paragraph 4 art. 170 Tax Code of the Russian Federation). Maintain separate accounting in two directions:

• at the cost of shipped goods (works, services, property rights), taxable and exempt from taxation;
• according to the amounts of input VAT included in the cost of goods (work, services, property rights) acquired to perform taxable and tax-exempt transactions (separate accounting of input VAT).

Why do you need separate accounting?

Separate accounting is maintained in order to correctly calculate VAT payable to the budget. To do this, you need to calculate tax on all taxable transactions and determine the exact amount of VAT that the organization has the right to deduct.

Separate accounting is necessary if during the quarter the organization simultaneously commits:
– operations that are recognized as subject to taxation under the Tax Code of the Russian Federation;
– transactions that are not recognized as an object of taxation or are exempt from VAT under the Tax Code of the Russian Federation.

Do not confuse the concepts of “separate accounting” and “distribution of input VAT”. Separate accounting is the basis for the distribution of input VAT. Based on separate accounting data, the accountant determines which amount of input VAT relates to taxable transactions and which amounts to tax-exempt transactions. The first part is taken as a deduction, and the second is included in the cost of goods or services sold or attributed to expenses according to the rules of the Tax Code of the Russian Federation.

Input VAT can be fully deducted (without distribution) in the only case: if the share of expenses on transactions exempt from taxation does not exceed 5 percent of the total expenses on all operations ( para. 7 paragraph 4 art. 170 Tax Code of the Russian Federation , letter of the Ministry of Finance of Russia dated August 19, 2016 No. 03-07-11/48590). But this rule applies only to those purchases that are intended for both VAT-taxable and tax-exempt transactions. If you have purchased property that you use only in non-taxable transactions, Don't use the "five percent" rule.*

How to calculate the total costs of acquisition, production or distribution.

The organization determines the need to maintain separate accounting for input VAT

To determine total expenses, an organization should develop its own procedure and consolidate it in its accounting policies for tax purposes.

An organization is required to distribute input VAT if the share of expenses on transactions exempt from taxation is equal to or greater than 5 percent of the total expenses of the organization. This share must be determined using the formula:*

An example of determining the share of expenses for the acquisition, production and sale of goods (work, services, property rights) exempt from VAT, according to accounting data. The organization is a VAT payer and carries out VAT-taxable and non-VAT-taxable transactions*

Alpha LLC produces and sells medical equipment. Among the goods produced are medical equipment included in scroll, approved by Decree of the Government of the Russian Federation of September 30, 2015 No. 1042. Sales of such medical goods are not subject to VAT ( subp. 1 item 2 art. 149 Tax Code of the Russian Federation).

To determine whether input VAT can be deducted in full, Alpha’s accountant calculated the share of expenses for the production and sale of goods exempt from VAT in the total amount of expenses.

Alpha’s accounting policy for tax purposes stipulates:

• the share of expenses for the production and sale of goods (work, services, property rights) exempt from VAT is determined according to accounting data;
• costs for the production and sale of goods (work, services, property rights) exempt from VAT, as well as total costs for production and sale are determined taking into account direct, general, general production and other costs associated with these operations;
• If it is impossible to attribute general business, general production, and other expenses to a specific type of activity (taxable or not subject to VAT), the amount of general business, general production, and other expenses related to the production and sale of products exempt from VAT is determined by the formula:

To allocate costs for the production and sale of medical equipment not subject to VAT, corresponding subaccounts have been opened to accounts 20, 23, 29, 44, 91-2.

During the quarter, the amount of direct expenses written off for sold products amounted to RUB 680,000. (500,000 rubles – for the production and sale of products exempt from VAT, 180,000 rubles – for the production and sale of products subject to VAT).

The amount of overhead costs written off for sold products amounted to RUB 170,000. These expenses cannot be attributed to a specific type of activity. They are distributed according to the methodology approved in the accounting policy:
170,000 rub. x 500,000 rub. : 680,000 rub. = 125,000 rub.

The amount of general business expenses written off for sold products amounted to 130,000 rubles. These expenses cannot be attributed to a specific type of activity. They are distributed according to the methodology approved in the accounting policy:
130,000 rub. x 500,000 rub. : 680,000 rub. = 95,588 rub.

The amount of other expenses (interest on a loan raised for the production of medical equipment) amounted to 100,000 rubles.

The total amount of production and sales expenses for the quarter amounted to RUB 1,080,000. (turnovers for the quarter according to accounts 20, 23, 25, 26, 29, 44, 91-2).

The share of costs for the production of medical equipment not subject to VAT was:
(500,000 rub. + 125,000 rub. + 95,588 rub. + 100,000 rub.): 1,080,000 rub. x 100% = 75%.

Since the share of expenses on transactions not subject to VAT is more than 5 percent, input VAT on expenses must be distributed.

An example of determining the share of costs associated with the sale of scrap metal that is exempt from VAT

LLC "Production Company "Master"" produces brass parts, the sale of which is subject to VAT. During the production process, metal shavings (returnable waste) are generated, which Master sells externally as scrap. Sales of scrap ferrous and non-ferrous metals are exempt from VAT ( subp. 25 clause 2 art. 149 Tax Code of the Russian Federation).

In the first quarter, the organization purchased brass in the amount of 590,000 rubles. (including VAT – 90,000 rubles). The cost of shipped parts produced in the first quarter amounted to RUB 826,000. (including VAT – 126,000 rubles). Production costs amounted to RUB 650,000, including:
– 500,000 rub. – cost of materials;
– 90,000 rub. – direct labor costs;
– 10,000 rub. – depreciation of fixed assets (direct costs);
– 50,000 rub. – overhead costs (general production and general economic).

Metal waste generated during the quarter was sold in March at a contract price of 20,000 rubles. The organization has no work in progress at the end of the quarter.

The following entries were made in the Master's accounting:

Debit 10-1 Credit 60
– 500,000 rub. – metal is capitalized;

Debit 19 Credit 60
– 90,000 rub. – input VAT is reflected;

Debit 68 subaccount “VAT calculations” Credit 19
– 90,000 rub. – input VAT is accepted for deduction;

Debit 20 Credit 10-1
– 500,000 rub. – metal is written off for production;

Debit 20 Credit 70, 69
– 90,000 rub. – expenses for remuneration of employees of the main production were written off;

Debit 20 Credit 02
– 10,000 rub. – depreciation of production equipment has been accrued;

Debit 20 Credit 70 (02, 10, 25, 26, 69...)
– 50,000 rub. – overhead costs are written off;

Debit 62 Credit 90-1
– 826,000 rub. – revenue from the sale of parts is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
– 126,000 rub. – VAT is charged on the cost of parts sold;

Debit 90-2 Credit 20

– 650,000 rub. – the cost of goods sold is written off;

Debit 62 Credit 91-1
– 20,000 rub. – income from the sale of scrap is reflected.

To correctly apply the tax deduction at the end of the quarter, the accountant determines which part of the input tax relates to the sale of main products subject to VAT, and which part to the sale of scrap metal, which is exempt from taxation.

Let's consider two options.

First option.

For tax purposes, Master's accounting policy states that the cost of returnable waste (scrap metal) is determined in proportion to the share of income from the sale of scrap metal in the total income of the organization. Accounting data is used for calculations.

First, the accountant calculated the share of revenue from sold scrap in the total revenue from sales excluding VAT:

20,000 rub. : (RUB 826,000 – RUB 126,000 + RUB 20,000) = 0.028.

Then he determined the amount of expenses attributable to the parts sold:

650,000 rub. x (1 – 0.028) = 631,800 rub.

The amount of expenses attributable to sold scrap is equal to:

650,000 rub. – 631,800 rub. = 18,200 rub.

The share of expenses attributable to scrap was:

18,200 rub. : 650,000 rub. x 100% = 2.8%.

Debit 10-6 Credit 20
– 18,200 rub. – production costs have been reduced by the cost of returnable waste (scrap);

Debit 90-2 Credit 20
– 18,200 rub. – the cost of goods sold was reversed for the cost of returnable waste (scrap);

Debit 91-2 Credit 10-6
– 18,200 rub. – the cost of waste sold is written off.

Second option.

For tax purposes, Master's accounting policy states that the cost of returnable waste (scrap metal) is determined by the price of possible sale. Accounting data is used for calculations.

The ratio between the cost of scrap metal and the organization’s total costs for the quarter will be:

20,000 rub. : 650,000 rub. x 100% = 3.1%.

Since the share of expenses attributable to scrap was less than 5 percent, the organization is not obliged to keep separate records of input VAT and adjust the amount of tax deduction. The entire tax presented to the organization in the first quarter (90,000 rubles) is accepted for deduction.

Costs related to sold scrap metal are reflected in the accounting records as follows:

Debit 10-6 Credit 20
– 20,000 rub. – production costs have been reduced by the cost of returnable waste (scrap);

Debit 90-2 Credit 20
– 20,000 rub. – the cost of goods sold was reversed for the cost of returnable waste (scrap);

Debit 91-2 Credit 10-6
– 20,000 rub. – the cost of waste sold is written off.

Is there a method for separate accounting of input VAT for taxable and non-taxable transactions?

There is no specific methodology for maintaining separate accounting of input VAT in the Tax Code of the Russian Federation. Therefore, an organization can maintain separate records in any order that allows them to reliably determine the necessary data.

For example, an organization can maintain separate accounting for input VAT based on analytical accounting data (special statements, tables, certificates, etc.). She can also open additional sub-accounts to the accounting accounts. For example, the following subaccounts can be opened for accounts , , , , , etc.:

• “Transactions subject to VAT”;
• “Tax-exempt transactions”;
• “Transactions subject to VAT and exempt from taxation”;
• “VAT on the cost of goods (work, services, property rights).”

There are no mandatory forms (forms) for tax accounting registers in the legislation. The organization itself decides which registers to use in its activities ().

If there are no differences between accounting and tax accounting, it is not necessary to maintain tax accounting registers. The Tax Code of the Russian Federation allows you to generate tax accounting data based on accounting registers ( para. 3 tbsp. 313 Tax Code of the Russian Federation). This situation is explained by a number of reasons. Firstly, information for tax accounting is taken from the same primary documents that are used to reflect transactions in accounting. Secondly, due to the coincidence of many methods and methods of assessment in tax and accounting, it is not practical to compile separate tax registers. To calculate the tax base, you can use accounting data.

Thus, if there are no differences between accounting and tax accounting, do not maintain tax registers. And in the accounting policy for tax purposes, indicate the sources from which the data for calculating the tax base is taken (list of accounting registers).

Required details*

Tax accounting registers developed by an organization must contain a number of mandatory details:
– name of the register;
– period (date) of compilation;
– meters of transactions in kind (if possible) and in monetary terms;
– name of business transactions;
– signature (deciphering the signature) of the employee responsible for compiling these registers.

The absence of tax registers is recognized as a gross violation of the rules for accounting for income and expenses. Responsibility for it is provided for by the Tax Code of the Russian Federation.

If such a violation was committed during one tax period, the inspectorate has the right to fine the organization in the amount of 10,000 rubles. If a violation is detected in different tax periods, the fine will increase to RUB 30,000.

A violation that led to an understatement of the tax base will entail a fine of 20 percent of the amount of each unpaid tax, but not less than RUB 40,000.

In addition, for failure to submit tax registers at the request of the tax inspectorate, the court may impose administrative liability on officials of the organization (for example, its head) in the form of a fine in the amount of 300 to 500 rubles. ( , Part 1 Art. 15.6 Code of Administrative Offenses of the Russian Federation). Tax liability for a similar violation is established by the Tax Code of the Russian Federation. However point 1 Article 126 of the Tax Code of the Russian Federation provides for the accrual of a fine for each unsubmitted document. Since the organization determines the number and form of tax accounting registers independently (), it is impossible to determine in advance how many registers should be submitted to the inspectorate. Consequently, the amount of the fine in the situation under consideration cannot be determined. Some arbitration courts confirm this conclusion (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated February 2, 2004 No. A13-6442/03-21).

If the organization is unable to submit the required documents within 10 working days from the date of receipt of the request, the tax office must be notified in writing. IN notification indicate the reasons and the deadline within which the documents can be submitted. Based on this notification, the inspection may (but is not obligated to) extend the deadline for submitting documents. The inspection must make a decision on extending (refusing to extend) the deadlines within two working days after receiving a notification from the organization. Such rules are provided paragraph 3 Article 93 and clause 6 Article 6.1 of the Tax Code of the Russian Federation.

Maintaining registers

Fill out tax accounting registers in chronological order. Tax registers can be maintained in the form of forms: independently developed tables, statements, journals. Do this on paper (machine) or electronically.

If an error is found in the tax accounting register, only the employee responsible for maintaining the register has the right to make a correction. Moreover, the correction must not only be certified by the signature of the latter (indicating the date), but also justified in writing.

This procedure is provided for in the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation does not specify how to make corrections to the tax register. Therefore, this can be done, for example, by including a correction entry (if the register is generated electronically) or by crossing out the incorrect amount (if the register is compiled on paper).*

Tax registers in terms of VAT accounting include an invoice, journals of issued and received invoices, a purchase book and a sales book.

An invoice is a document that serves as the basis for accepting the presented tax amounts for deduction or reimbursement from the budget.

Errors in invoices that do not prevent tax authorities from identifying the seller, buyer of goods (work, services), property rights, the name of goods (work, services), property rights, their value, as well as the tax rate and tax amount when conducting a tax audit, presented to the buyer are not grounds for refusal to accept tax amounts for deduction.

The invoice issued for the sale of goods (work, services), transfer of property rights must indicate:

1) serial number and date of the invoice;

2) name, address and identification numbers of the taxpayer and buyer;

3) name and address of the shipper and consignee;

4) the number of the payment and settlement document in case of receiving advance or other payments for upcoming deliveries of goods (performance of work, provision of services);

5) name of the goods supplied (shipped) (description of work performed, services provided) and unit of measurement (if it is possible to indicate it);

6) quantity (volume) of goods (work, services) supplied (shipped) according to the invoice, based on the units of measurement adopted for it (if it is possible to indicate them);

6.1) name of the currency;

7) price (tariff) per unit of measurement (if it is possible to indicate it) under the agreement (contract) excluding tax, and in the case of using state regulated prices (tariffs) that include tax, taking into account the amount of tax;

8) the cost of goods (work, services), property rights for the entire quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights without tax;

9) the amount of excise tax on excisable goods;

10) tax rate;

11) the amount of tax imposed on the buyer of goods (works, services), property rights, determined based on the applicable tax rates;

12) the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights, taking into account the amount of tax;

13) country of origin of the goods;

14) number of the customs declaration.

The procedure for maintaining a log of received and issued invoices, purchase books and sales books is established by the Government of the Russian Federation. Thus, Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” was approved:

The form of the invoice used when calculating value added tax, and the rules for filling it out in accordance with Appendix # 1;

The form of the adjustment invoice used when calculating value added tax, and the rules for filling it out in accordance with Appendix No. 2;

The form of the journal for recording received and issued invoices used in calculations of value added tax, and the rules for its maintenance in accordance with Appendix No. 3;

The form of the purchase book used in calculations of value added tax, and the rules for maintaining it in accordance with Appendix No. 4;

The form of the sales book used in calculations of value added tax, and the rules for its maintenance in accordance with Appendix No. 5.