VAT on the sale of fixed assets. Restoration of VAT in the implementation of OS tax accounting. OS sale: postings

Tax Code of the Russian Federation; There are two more cases when it is necessary to recover VAT. 171 of the Tax Code of the Russian Federation, then in the period when you receive the right to deduct VAT presented to you by the supplier as a whole on shipped goods, you need to restore VAT in advance; If you transferred an advance payment to the supplier on account of upcoming deliveries, accepted VAT on it for deduction in accordance with paragraph 12 of Art. 171 of the Tax Code of the Russian Federation, and then the delivery did not take place (it did not take place in full) due to the termination of the contract or a change in its conditions and the advance payment was returned, you must restore the "advance" VAT in the period when the prepayment amount was returned to you.

Is it possible to recover VAT on an underdepreciated fixed asset?

Attention

As can be seen from the above norm, the Tax Code does not contain provisions obliging to recover VAT on the sale (any other disposal) of fixed assets before the expiration of their useful life. However, according to the regulatory authorities, this should still be done.

In turn, there is extensive arbitration practice on this issue, which develops in favor of the taxpayer. Thus, there are two points of view on this issue.
1. VAT needs to be restored. In the opinion of the regulatory authorities, upon the sale (other disposal) of a fixed asset, previously acquired, which were used in activities subject to VAT, cease to be used in this activity, therefore, VAT must be restored in accordance with clause 1, clause 2, article 170 of the Tax Code of the Russian Federation.

VAT recovery upon sale of a fixed asset 2017

Important

The sale of scrap and waste of ferrous and non-ferrous metals is not subject to VAT. Therefore, the company had to recover the tax in an amount proportional to the residual value in the tax period in which the equipment was scrapped.

Info

Payments are legal. IFTS overestimates the depreciation period of fixed assets The position of the judges is consonant with the opinion of the Ministry of Finance of Russia (letter dated 18.03.11 No. 03-07-11 / 61). Officials believe that the amounts of VAT previously accepted for deduction when selling fixed assets as scrap of ferrous and non-ferrous metals are subject to partial recovery.

However, this point of view is not indisputable. The list of circumstances under which the taxpayer is obliged to restore the VAT previously accepted for deduction is closed (clause 2, article 170 of the Tax Code of the Russian Federation). This rule does not oblige to recover VAT when decommissioning fixed assets for scrap.
The tax authorities are not entitled to expand the list of grounds for tax recovery.

Sale of a fixed asset at a loss

Subparagraph 2 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation does provide for the restoration of VAT for cases of further use of fixed assets in transactions not subject to this tax. However, we are talking here about the use of the fixed assets themselves, and not their remnants after dismantling and dismantling.

The materials from which the equipment was made is an independent accounting object. The company sold scrap metal, and not fixed assets as scrap metal.

The equipment ceased to exist as a result of dismantling and dismantling. Waste, on the other hand, differs from equipment in its functional and physical characteristics.
The latter provides the main activity of the enterprise, and scrap is a by-product of this activity.

Recovery of VAT on the sale of a fixed asset

Answer: Do I need to recover VAT when selling the under-depreciated main environment Larisa_Dm, Please tell me, our fixed asset (car) is fully redeemed from leasing, becomes our full property, after that we are going to sell it. So, from the residual value, it will not be necessary to restore VAT to the budget? So far I can not find a definite answer and links to the document too.

Although, as they say and write, arbitration practice shows that it is possible not to restore VAT, but I don’t want to argue with the tax authorities. I would like to competently give an answer to my leadership, with confirmation of the legislative document.

Bukvasha.ru

In particular, the resolution of the Federal Antimonopoly Service of the Central District dated May 19, 2006 in case No. A48-6754 / 05-2, in which the cassation court recognized the position of the tax authority on the additional charge (recovery) of VAT when writing off underdepreciated fixed assets, was justified and indicated that upon disposal of fixed assets , the useful life of which has not expired at the time of their write-off, the amount of VAT previously accepted for deduction in terms of the under-depreciated cost of fixed assets is subject to additional charge. No letters from the Federal Tax Service of the Russian Federation on this issue were found, there are only letters from the UMNS for the city of Moscow, as well as from the Ministry of Finance of Russia (08.09.2004 No. 03-04-11/143, dated 22.11.2007 No. 03-07-11/579).

These letters support the position on the need to restore VAT when writing off underdepreciated fixed assets. In a letter to the UMNS of Russia for the city of
VAT is restored in cases of further use of property for tax-free transactions. Meanwhile, when selling property, tax is charged. Arbitration practice The inspectors continue to argue that when selling fixed assets with a residual value, the previously made VAT deduction becomes redundant and is subject to recovery.

They explain this by the fact that the fixed asset, if sold, is excluded from the subsequent production activities of the company. Arbitration practice is entirely on the side of firms. And this is not surprising.

Indeed, the arguments of those who believe that in the event of the sale of a fixed asset, even at a loss, it is not necessary to restore VAT, sound much more convincing. As mentioned earlier, the sale of fixed assets is not mentioned in the list of grounds for the restoration of value added tax.
VAT upon liquidation: a moot point But what about the restoration of VAT on fixed assets in the event of their liquidation? After all, in this case, the object is essentially eliminated from the activity subject to VAT. It should be borne in mind that the cases when the VAT accepted for deduction on fixed assets is subject to recovery are given in paragraph.

3 art. 170 of the Tax Code of the Russian Federation. This list is closed. And the option when the fixed asset is liquidated is not in this list. However, the financial department proves that in the event of liquidation of a fixed asset before the end of its useful life, VAT is subject to recovery in proportion to the residual value precisely for the reason that such an object will no longer be used in activities subject to VAT (Letters of the Ministry of Finance of March 18, 2011 No. 03-07 -11/61, dated 01/29/2009 No. 03-07-11/22).
Accounting for additional VAT in tax expenses Court decisions on similar disputes Judicial practice partially confirms that the tax authority had no grounds for additional charges. In the decisions of the Federal Antimonopoly Service of the West Siberian District No. Ф04-5183/13 dated October 25, 2013 and No. Ф07-410/13 of the North-Western District dated March 21, 2013, the judges explained that the list of grounds for tax restoration cannot be arbitrarily expanded at the request of the tax authorities. However, the Supreme Court of the Russian Federation, in Ruling No. 301-KG15-7324 dated July 17, 2015, indicated that if the purchased equipment, for which deductions were claimed, is written off, dismantled and sold, then scrap is sold. This sale is not subject to VAT. At the same time, the budget should not bear negative consequences from the actions of payers.
Moscow dated September 13, 2004 No. 24-11 / 58949 “On the restoration of VAT amounts paid on fixed assets” states that the amounts of VAT paid by the organization and accepted for deduction in accordance with Articles 171 and 172 of the Tax Code of the Russian Federation on fixed assets acquired for transactions subject to VAT and retired due to moral and physical depreciation, extraordinary circumstances, etc., are subject to restoration and payment to the budget as a share of the under-depreciated part. This is due to the fact that these fixed assets cease to participate in the implementation of transactions recognized as subject to VAT. Similar conclusions are contained in the letter of the UMNS of the Russian Federation for the city of Moscow dated May 27, 2004 No. 24-11 / 35447 and the previously published letter of the UMNS of the Russian Federation for the city of Moscow.
Here are the latest: Decree of the FAS of the Moscow District of 13.01.2009 N KA-A40 / 12259-08 in case N A40-1983 / 08-115-7, Resolution of the FAS of the Moscow District of 30.11.2009 N KA-A40 / 12576-09 in the case N A40-89853 / 08-141-432, Resolution of the FAS of the Far Eastern District of 06/30/2009 N F03-2765 / 2009 in case N A73-12672 / 2008, Resolution of the FAS of the Moscow District of 11/19/2009 N KA-A40 / 12329-09 in case N A40-36380 / 09-139-158, Resolution of the Federal Antimonopoly Service of the North Caucasus District of September 24, 2009 in case N A32-14927 / 2008-51 / 113, Resolution of the Federal Antimonopoly Service of the North Caucasian District of February 27, 2010 in case N A32 -26937 / 2008-19 / 491, Decree of the Federal Antimonopoly Service of the Moscow District of December 26, 2008 N KA-A40 / 12250-08 in case N A40-18689 / 08-75-55. Conclusion: From 2004 to 2010 the opinion of the regulatory authorities was, invariably, regarding this issue.

When the company no longer needs to use fixed assets, the organization seeks to “get rid of” them. One way to dispose of fixed assets is to sell them. In order to correctly reflect the sale of a fixed asset, the accountant must first determine the residual value of fixed assets.

This article will help with documentation, accounting entries and taxation in the sale of fixed assets.

1. Documents for the sale of fixed assets

2. Depreciation on sale of a fixed asset

3. Postings when selling fixed assets

4. Sale of a decommissioned fixed asset

5. Financial result from the sale of fixed assets

6. Accounting for loss from the sale of fixed assets

7. How to reflect the sale of a fixed asset in the income statement

8. VAT on the sale of a fixed asset

9. Sale of fixed assets by example

10. Sale of fixed assets in 1C: Accounting

So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic further in the article.

1. Documents for the sale of fixed assets

To formalize the transfer of an object of fixed assets to the buyer, a Transfer-acceptance act. At the same time, the organization can choose which form of the act to use - unified or independently developed. Standard forms are approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7:

• form No. OS-1 is used when selling one fixed asset, except for buildings and structures;
• form No. OS-1a - for buildings and structures;
• form No. OS-1b - when selling homogeneous objects, except for buildings and structures.

The data for filling in the transfer and acceptance certificates are taken from the technical documentation, accounting. Documents for the sale of fixed assets are drawn up on the date of transfer of ownership to the buyer (for buildings - on the date of transfer of the object), in two copies.

If an organization, instead of standard ones, approved independently developed primary documents, then they must have the details listed in Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ.

On the basis of the Transfer and Acceptance Certificate, information on the disposal of the fixed asset is indicated in inventory card (book).

When a fixed asset is sold in an organization, a commission is approved by order of the head to control the disposal of fixed assets. The need for its creation is indicated in paragraphs 77-81 of the Guidelines (approved by Order of the Ministry of Finance of October 13, 2003 No. 91n).

2. Depreciation on sale of a fixed asset

Primary documents have been drawn up, the property has been transferred to the buyer, and accordingly, depreciation will no longer be charged when selling a fixed asset. Paragraph 22 of PBU 6/01 states that depreciation is terminated from the next month after the one in which the disposal occurred.

This rule also applies in the case when the ownership of the object has not yet been registered with Rosreestr, and the acceptance and transfer of real estate has already taken place. The same position is expressed in the letter of the Ministry of Finance of March 22, 2011 No. 07-02-10/20.

3. Postings when selling fixed assets

In accounting for these operations, accounts 01, sub-account "Disposal of fixed assets", 91 "Other income / expenses" are used.

On the date of transfer of ownership of the property, and for real estate - on the date of state registration of ownership of the object, we will make the following entries when selling fixed assets.

- the initial cost of the sold property is taken into account

- written off accrued depreciation on fixed assets

Debit 91-2 "Other expenses" - Credit 01 "Disposal of fixed assets"- the residual value of the asset is written off

Debit 91-2 "Other expenses" - Credit 10.60.69.70.76- written off as other expenses packaging materials, transport services, services of loaders, dismantling, etc., necessary for the implementation of fixed assets

Debit 62.76 - Credit 91-1 "Other income"— the buyer's debt for fixed assets is included in other income

Debit 91-2 "Other expenses" - Credit 68 "VAT calculations"- VAT charged on revenue

4. Sale of a decommissioned fixed asset

Often it turns out for written-off from the balance sheet and fully depreciated fixed assets to bail out a "penny". Since their initial cost is already fully included in expenses by accruing depreciation, the sale of a decommissioned fixed asset will be reflected in accounting only under the credit of account 91-1 “Other income” (clause 7 PBU 9/99). Let's not forget about VAT if your organization is on the general taxation system.

During the process of preparing a fixed asset for sale during the dismantling of fixed assets, the organization may have spare parts or materials that can be used in the future. Paragraph. 9 PBU 5/01 prescribes to capitalize such values ​​at the market price. We define it as the price at which the received stocks can be sold.

Example

Stroitel Trading House LLC on September 10, 2016 deregistered the Komatsu loader due to physical wear and tear. Its initial cost was 430,000.00 rubles. Service Center LLC bought a loader for 141,600.00 rubles. The acceptance certificate was signed on December 01, 2016, payment was received on December 10, 2016.

During the sales preparation, spare parts were removed from the loader, which can be used in the repair of other equipment. Their market price was determined in the amount of 12,000.00 rubles.

The sale of a fixed asset should be reflected in the following postings:

Debit 01 "Disposal of fixed assets" - Credit 01- 430,000 rubles. - written off the initial cost of the loader

Debit 02 - Credit 01 "Disposal of fixed assets"- 430,000 rubles. - the accrued depreciation of the loader is written off

Debit 62 - Credit 91-1 "Other income"- 141,600 rubles. - reflects the proceeds from the sale of the loader

Debit 91-2 - Credit 68 "VAT calculations"— 21,600 rubles. - VAT charged on revenue

Debit 10 "Spare parts" - Credit 91-1 "Other income"- 12,000 rubles. – spare parts from the loader are credited

Debit 51 - Credit 62- 141,600 rubles. – transferred funds for the sold loader

5. Financial result from the sale of fixed assets

Under the transaction, you need to determine the financial result from the sale of fixed assets. The calculation takes into account:

1. sales proceeds, i.e. revenue for the sold fixed assets (in tax accounting net of VAT, in accounting with VAT);
2. expenses in the form of the residual value of the object (including VAT in accounting)
3. costs associated with the sale (transport services, maintenance, etc.)
4. in tax accounting, non-operating income may have to include a depreciation bonus. This rule is established by paragraph 4 of paragraph 9 of Art. 258 of the Tax Code of the Russian Federation subject to the following conditions:

• the sale of fixed assets was made to a related party;
• less than five years have passed from the date of putting the OS object into operation until the moment of implementation;
• earlier in the tax accounting, the depreciation bonus was included in the expenses

In addition, the restored depreciation premium increases the residual value of the sold fixed asset (subclause 1, clause 1, article 268 of the Tax Code of the Russian Federation).

6. Accounting for loss from the sale of fixed assets

If the amount of expenses exceeds the amount of proceeds from the sale of depreciable property, then a loss arises. Such a loss is accounted for differently in tax and accounting.

1. In accounting, the entire amount of the loss from the sale of fixed assets is recognized as an expense at a time. According to paragraph 11 of PBU 10/99, it will be taken into account in the month when a losing trade was made.
2. In tax accounting, the loss will be evenly included in other expenses over several months (the difference between the useful life and the actual operation of the facility). Losses are written off from the month following the date of disposal of fixed assets. This procedure is enshrined in paragraph 3 of Art. 268 of the Tax Code of the Russian Federation.

Due to differences in accounting for losses from the sale of fixed assets, it is necessary to apply clause 11.14 of PBU 18/02. A deductible temporary difference and a corresponding deferred tax asset arise in accounting.

Debit 09 - Credit 68– reflected deferred tax asset

When reflecting in tax accounting a part of the loss from the sale of fixed assets, the following entry is made:

Debit 68 - Credit 09– reduction of deferred tax asset.

7. How to reflect the sale of a fixed asset in the income statement

To reflect financial results from the sale of depreciable property, Appendix No. 3 to Sheet 02 is provided in the profit declaration.

In the table, we very clearly indicated how to reflect the sale of a fixed asset in the profit declaration. We will consider an example of filling out a declaration with an example later.

Indicator	Line of Appendix No. 3 to Sheet 02	Line of Appendix No. 1 and No. 2 to Sheet 02	Sheet Line 02
Revenue from the sale of fixed assets (excluding VAT)	030, 340	030, 040 applications No. 1	010
Residual value of fixed assets plus costs associated with the sale of fixed assets	040, 350	080 application number 2
Profit from the sale of OS	050
Loss on sale of OS	060, 360		050
The amount of loss from the sale of fixed assets attributable to the current reporting period		100 apps #2
Recognized expenses for the sale of fixed assets and part of the loss of the reporting period		130 of Appendix No. 2 (sum of lines 080, 100)	030
The amount of the recovered depreciation premium upon the sale of fixed assets to a related party within 5 years from the date of putting the fixed assets into operation		105 apps #1

8. VAT on the sale of a fixed asset

Step 1. We determine the moment of accrual of VAT when selling a fixed asset.

We use paragraph 1 of Art. 167 of the Tax Code of the Russian Federation. VAT is charged on the earliest of the dates:

• date of receipt of advance payment from the buyer for the property;
• date of shipment of goods to the buyer.

Step 2 We determine the date of shipment, depending on the type of fixed asset.

• movable property - the date of the act of acceptance and transfer (form No. OS-1, OS-1b);
• when selling real estate - the date of transfer of property to a new owner under the OS-1 act. The presence of state registration of the buyer's property right does not affect the time of VAT calculation.

Step 3 We calculate VAT on the sale of fixed assets, depending on the accounting for the "input" VAT on the fixed asset upon acquisition

1. If VAT was deductible upon receipt of the asset or the property was purchased without VAT, then VAT is charged on the entire sale price.
2. If the "input" VAT is included in the initial cost of fixed assets, then VAT on the sale of this fixed asset will be calculated according to the formula: (Sales price with VAT - Residual value of fixed assets) * 18/118

In the latter case, when the fixed assets are sold at a loss, the tax base for VAT will be zero, and no VAT will arise.

Step 4 We issue an invoice when selling a fixed asset to a buyer

For example, consider the sale of a ceramic kiln. The selling organization used it in VAT-free transactions. Therefore, when purchasing a furnace, the “input” VAT is taken into account on account 01 in the initial cost.

At the time of sale, the residual value of the furnace is 341,380 rubles. Under the sales agreement, the price was 381,500 rubles.

Let's calculate the tax base for VAT: 381,500-341,380 = 40,120 rubles.

VAT charged: 40,120 * 18/118 = 6,120 rubles.

Below is a sample of filling out an invoice for the sale of a fixed asset

Step 5 We register the invoice in the sales book and VAT return for the current quarter.

9. Sale of fixed assets by example

In October 2016, ITModern LLC sells a server to Bankir LLC for RUB 238,950, including RUB 36,450 VAT. The initial cost of the server is 600,000 rubles, the useful life is 25 months.

At the beginning of October 2016, its residual value is 360,000 rubles, the service life is 10 months. The cost of delivering the server to the buyer amounted to 30,000 rubles. without VAT. To reflect the sale of a fixed asset in LLC "ITModern" follows the postings:

Debit 01 "Disposal of fixed assets" - Credit 01 - 600,000 rubles. - written off the initial cost of the server

Debit 02 - Credit 01 "Disposal of fixed assets" - 240,000 rubles. - accrued depreciation

Debit 62 Credit 91-1 - 238,950 rubles. - reflects the proceeds from the sale of the server

Debit 91-2 - Credit 68 - 36,450 rubles. - VAT charged

Debit 91-2 - Credit 01 "Disposal of fixed assets" - 360,000 rubles. – written off the residual value of the server

Debit 91-2 - Credit 60 - 30,000 rubles. – written off the cost of shipping the server

Debit 99 - Credit 91 - 187,500 rubles. – loss from the sale of the server (238,950 – 36450 – 360,000 – 30,000)

In tax accounting in October, income from the sale in the amount of 202,500 rubles will be reflected. Loss of 187,500 rubles. October expenses are not included, therefore, a deferred tax asset appears in accounting:

Debit 09 - Credit 68 - 37,500 rubles. (187,500 * 20%)

Starting from November 2016, the loss is written off as expenses in tax accounting on a monthly basis in equal installments. Those. within 15 months (25-10 months), the "tax" loss will be written off in the amount of 12,500 rubles. for each month:

Debit 68 - Credit 09 - 2500 rubles. (12,500 rubles * 20%) monthly.

Upon the implementation of the server, the accountant of ITModern LLC will fill in the income tax return as follows.

10. Sale of fixed assets in 1C: Accounting

For those who keep records in the 1C: Accounting program, we have recorded a detailed video on how to reflect the sale of a fixed asset in it.

It is very easy to get confused in all the calculations, transactions and taxes when selling fixed assets. There are also nuances when writing off a loss from the sale of fixed assets in the case of applying adjustment factors when calculating depreciation. In this article, these points were not considered, such situations are explained in the letters of the Ministry of Finance of Russia dated November 23, 2011 No. 03-03-06 / 2/180, dated August 04, 2009 No. July 12, 2011 No. 03-03-06/1/14.

If you also encountered an ambiguous problem when accounting for the sale of fixed assets, then ask questions in the comments to the article. Let's try to find a solution together!

How to reflect the sale of a fixed asset in accounting for OSNO

VAT on the sale of a fixed asset can be calculated both on the sale price and on the difference between the sale price and the residual value, depending on whether the input VAT was included in the cost or not. An invoice for a buyer who is a VAT non-payer may not be issued if an agreement has been concluded between the parties on the non-issuance of invoices. If the OS seller applies UTII, then he calculates VAT, if he does not combine UTII with another special regime in which VAT is exempted. If the seller of fixed assets, located on the simplified tax system, issued an invoice with VAT, then he is obliged to file a declaration and pay VAT. For failure to submit a VAT return on time, a “simplifier” may be fined.

VAT on the sale of fixed assets

Appendix No. 3 to Sheet 02. In the table, we very clearly indicated how to reflect the sale of a fixed asset in a profit declaration. We will consider an example of filling out a declaration with an example later.

Indicator Line of Appendix No. 3 to Sheet 02 Line of Appendix No. 1 and No. 2 to Sheet 02 Line of Sheet 02 Proceeds from the sale of fixed assets (excluding VAT) 030, 340,030, 040 of Appendix No. 1,010 Residual value of fixed assets plus expenses associated with the sale of fixed assets 040 , 350,080 Appendix No. 2 Profit from the sale of fixed assets 050 Loss from the sale of fixed assets 060, 360,050 Amount of loss from the sale of fixed assets attributable to the current reporting period 100 Appendix No. 2 Recognized expenses for the sale of fixed assets and part of the loss of the reporting period 130 Appendix No. 2 (amount lines 080, 100) 030 The amount of the restored depreciation premium upon the sale of fixed assets to an interrelated person within 5 years from the date of putting the fixed assets into operation 105 of Appendix No. 1 8. VAT on the sale of fixed assets Step 1.

Calculation and procedure for paying VAT on the sale (implementation) of fixed assets

Tax Code of the Russian Federation); — official cars and minibuses purchased before January 1, 2001 (such vehicles were taken into account when purchasing, taking into account the input tax); — other property accounted for including input VAT. Calculate VAT on the sale of such property as follows. If the property being sold is subject to VAT at the rate of 18 percent, use the formula: VAT = Sale price - Purchase (residual) value of the property × 18/118 If the property being sold is subject to VAT at the rate of 10 percent, use the formula: VAT = Sale price - Purchase (residual) value value of property × 10/110 This procedure is established by paragraph 3 of Article 154 and paragraph 4 of Article 164 of the Tax Code of the Russian Federation.

Sale of fixed assets

Attention

With regard to filling in the previous forms of invoices, similar recommendations were contained in the letter of the Federal Tax Service of Russia dated June 28, 2005 No. 03-1-03/1114/13. Situation: is it necessary to issue an invoice to the buyer when selling property, which is accounted for by value, including input VAT, if the purchase price of the property exceeds the price of its sale? Answer: yes, it is necessary.

If the purchase price of the property exceeds its sale price, the tax base calculated in accordance with paragraph 3 of Article 154 of the Tax Code of the Russian Federation is assumed to be zero. However, the obligation to draw up invoices when performing transactions recognized as an object of taxation applies to all taxpayers.

4 tbsp. 169 of the Tax Code of the Russian Federation). Therefore, in column 8 "Amount of tax" of the invoice, you should indicate the amount of VAT equal to zero.
Sale of a decommissioned fixed asset It often turns out to get a “penny” for written off from the balance sheet and fully depreciated fixed assets. Since their initial cost is already fully included in expenses by accruing depreciation, the sale of a decommissioned fixed asset will be reflected in accounting only under the credit of account 91-1 “Other income” (paragraph
7

PBU 9/99). Let's not forget about VAT if your organization is on the general taxation system. During the process of preparing a fixed asset for sale during the dismantling of fixed assets, the organization may have spare parts or materials that can be used in the future.

Paragraph. 9 PBU 5/01 prescribes to capitalize such values ​​at the market price. We define it as the price at which the received stocks can be sold.
Example Trade House Stroitel LLC on September 10, 2016 decommissioned a Komatsu loader due to physical wear and tear.

How to reflect the sale of a fixed asset in accounting on the basis of

Sale of fixed assets in 1C: Accounting So, let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.
(if the video is not clear, there is a gear at the bottom of the video, click it and select

Important

Quality 720p) In more detail than in the video, we will analyze the topic further in the article. 1. Documents for the sale of fixed assets To formalize the transfer of an object of fixed assets to the buyer, an Acceptance and Transfer Certificate is drawn up.

At the same time, the organization can choose which form of the act to use - unified or independently developed.

Sale of fixed assets below the residual value of VAT

The calculation of VAT depends on how it was taken into account when purchasing the OS. If fixed assets were placed on account 01 without VAT or were purchased from a VAT non-payer, then when selling property, we charge 18% on the entire sale price.

If during the purchase VAT was taken into account on account 01, then 18% is charged on the difference between the sale and residual value. Important! When selling fixed assets at a residual value or lower, the tax base for calculating VAT will be 0.
Example: The residual value of the fixed asset to be sold is 500,000 rubles, while VAT at the time of purchase of this fixed asset was included in its cost. Sale price - 750,000 rubles. Amount for calculating VAT = 250,000 rubles. (750000 - 500000). The presented amount of VAT - 38135 rubles. (250000 x 18 / 118). Having issued documents for the sale of fixed assets, you need to correctly reflect the operation in accounting.

Sale of fixed assets at the residual value of VAT

Standard forms are approved by the Decree of the State Statistics Committee of Russia dated January 21, 2003 No. 7:

• form No. OS-1 is used when selling one fixed asset, except for buildings and structures;
• form No. OS-1a - for buildings and structures;
• form No. OS-1b - when selling homogeneous objects, except for buildings and structures.

The data for filling in the transfer and acceptance certificates are taken from the technical documentation, accounting. Documents for the sale of fixed assets are drawn up on the date of transfer of ownership to the buyer (for buildings - on the date of transfer of the object), in two copies. If an organization, instead of standard ones, approved independently developed primary documents, then they must have the details listed in Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ. On the basis of the Transfer and Acceptance Certificate, information on the disposal of the fixed asset is indicated in the inventory card (book).

Economic entities have the right to sell property, including materials, goods, raw materials, fixed assets. If an organization or individual entrepreneur took into account VAT when purchasing fixed assets, then the tax should be calculated from the sale in a special manner.

In the article, we will consider VAT on the sale of fixed assets, accounting for the sale of own and leased fixed assets. Sale of property Fixed assets belonging to the entities are used in the production process or in other ancillary activities. Property unclaimed for any reason (morally obsolete, when changing the type of work) can be sold to third parties. If a depreciation bonus was previously applied to the sold property, then the amount will need to be deducted from the initial cost to determine the residual.

Sale of fixed assets at the residual value of VAT

In the working Chart of Accounts of Alfa (approved as an annex to the accounting policy), it is provided that a separate sub-account "Disposal of fixed assets" is opened to account 01 to account for the disposal of fixed assets. The use of this sub-account to account 01 "Fixed assets" is recommended by the Instruction approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. The accountant of Alpha made the following entries in the accounting: Debit 76 Credit 91-1– 190,000 rubles. - reflected income from the sale of fixed assets, as well as the buyer's debt; Debit 01 sub-account "Retirement of fixed assets" Credit 01 - 220,000 rubles. - the replacement cost of the equipment is written off; Debit 02 Credit 01 sub-account "Disposal of fixed assets" - 44,000 rubles. - written off the amount of accrued depreciation; Debit 91-2 Credit 01 sub-account "Disposal of fixed assets" - 176,000 rubles.

Sale at a price below the residual value OS Volkova, EV Melnikova, experts of the Legal Consulting Service GARANT The organization plans to sell a vehicle at a price below the residual value.

The residual value is RUB 785,000 and the sale price is RUB 150,000. The market price of such an object is 1,000,000 rubles. The seller and the buyer are not interdependent persons. How to calculate VAT correctly: on the sale price, on the residual value or on the market value? Does the need arise in this case to charge additional income tax based on the residual value or market price? Corporate income tax The amount of money due to the seller organization for the vehicle (hereinafter referred to as the vehicle) should be considered as proceeds from the sale of goods, which for the purposes of taxation of profits is recognized as income from sales (clause 3 of article 38, clause 1 of article 39, paragraph 1 of Art.
In April 2015, it was decided to sell the equipment. According to an independent expert, the market value of the equipment, taking into account its condition at the date of sale, amounted to 190,000 rubles.

For this price (including VAT) the equipment was sold. The equipment was purchased by OOO Torgovaya Firm Germes. By this moment (including the month of sale), the residual value of the equipment was: - in accounting - 176,000 rubles.

(220,000 rubles - 44,000 rubles); - in tax accounting - 160,000 rubles. (200,000 rubles - 40,000 rubles). The sale of equipment is subject to VAT at a rate of 18 percent (clause 3, article 164 of the Tax Code of the Russian Federation). The accountant calculated the amount of VAT payable to the budget for this operation as follows (using accounting data): (190,000 rubles - 176,000 rubles) × 18/118 = 2136 rubles.

We have prepared detailed instructions for calculating VAT when selling a fixed asset, since this topic is related to many questions: how to calculate VAT? Do I need to recover the VAT that was previously accepted for deduction when purchasing this OS? What to do with VAT if the fixed asset is sold at a loss? In addition, questions may arise if the fixed asset has not previously been used in activities subject to VAT. We will answer these questions in our material.

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Important in the article:

• How to charge VAT on the sale of a fixed asset
• How to determine the shipping date when selling a fixed asset
• How to calculate VAT when selling fixed assets

Calculation of VAT on the sale of a fixed asset

When selling a fixed asset, VAT must be charged (clause 1, clause 1, article 167 of the Tax Code of the Russian Federation). You need to do this as follows:

• or on the date of receipt of the advance, if the company-seller received it from the purchaser of fixed assets;
• or on the date of shipment of the OS to the buyer.

But it is not necessary to recover VAT on the sale of a fixed asset that was accepted for deduction upon its purchase if the fixed asset was sold at a loss (clause 3 of article 170 of the Tax Code of the Russian Federation).

How to determine the date of shipment of the fixed asset in 2016

The date of shipment is determined in accordance with the provisions of the Tax Code and depends on what kind of property the fixed asset being sold is (clause 1 clause 1, clause 16 article 167 of the Tax Code of the Russian Federation):

• when selling fixed assets related to movable property, the date of shipment will be the date of drawing up the act of acceptance and transfer (for example, in form N OS-1);
• when selling real estate, this is the date of transfer of fixed assets to the buyer according to the act of acceptance and transfer (for example, in form N OS-1a), regardless of the date of state registration of the transfer of ownership.

In this case, the Ministry of Finance of Russia understands the date of shipment (letters No. 03-07-15/57115 dated 06.10.2015, No. 07-01-06/41127 dated 17.07.2015) as the date of the first drafting of the primary document, executed in the name of the buyer or carrier.

How to calculate VAT when selling a fixed asset

The calculation of VAT when selling a fixed asset depends on how the “input” VAT was taken into account when buying it:

• if initially the fixed asset was accounted for on account 01 without "input" VAT (the tax was accepted for deduction or the fixed asset was purchased from a VAT non-payer), then upon sale, VAT must be charged at a rate of 18% on the full sale price (clause 1, article 154 Tax Code of the Russian Federation);
• if initially the value of the fixed asset on account 01 included “input” VAT (the fixed asset was used only for VAT-free transactions), then when selling such fixed assets, VAT must be charged at the rate of 18/118. The calculation should be made from the difference between the sale value of fixed assets, including VAT, and the residual value of fixed assets according to accounting data (clause 3, article 154 of the Tax Code of the Russian Federation). Thus, it turns out that when selling fixed assets at a residual value or at a loss, you will not have to pay VAT, since the tax base will be equal to zero.

What do you need to calculate VAT?

These materials are very useful when calculating VAT:

• Correction invoice sample
• Correction invoice: postings at the buyer
• Correction invoice: transactions with the seller
• VAT changes in 2016
• Help calculation of input VAT distribution
• VAT calculation example
• The formula for calculating VAT in 2016
• How to reflect VAT on liquidated fixed assets in 2016
• How to take into account VAT when calculating barter in 2016

Property acquired for transactions exempt from taxation (Article 149 of the Tax Code of the Russian Federation);

Property acquired for the production and (or) sale of goods (works, services), the transfer of which is not recognized as an object of taxation (clause 2, article 146 of the Tax Code of the Russian Federation);

Official cars and minibuses purchased before January 1, 2001 (such vehicles were taken into account when purchasing, taking into account the input tax);

Other property accounted for including input VAT.

Calculate VAT on the sale of such property as follows.

If the property being sold is subject to VAT at the rate of 18 percent, use the formula:

VAT = Sale price - Purchase (residual) value of the property × 18/118

If the property being sold is subject to VAT at a rate of 10 percent, use the formula:

VAT = Sale price - Purchase (residual) value of the property × 10/110

This procedure is established by paragraph 3 of Article 154 and paragraph 4 of Article 164 of the Tax Code of the Russian Federation.

An example of determining the tax base for VAT when selling property that was recorded at a cost including input tax

In February 2014, Alfa CJSC purchased equipment for the production of prosthetic and orthopedic products for 236,000 rubles. (including VAT - 36,000 rubles). In the same month, the equipment was put into operation. When selling prosthetic and orthopedic products, the organization used the exemption from VAT, provided for in Article 149 of the Tax Code of the Russian Federation. Therefore, the VAT paid to the supplier was taken into account in the original cost of the equipment. In both accounting and tax accounting, the useful life of equipment was set at five years, depreciation was charged on a straight-line basis. Equipment was not re-evaluated.

In February 2015, it was decided to sell the equipment. According to an expert assessment of the appraisal organization, the market value of the equipment, taking into account its condition, amounted to 200,600 rubles. For this price (including VAT) the equipment was sold.

The residual value of the equipment at the time of sale was 188,800 rubles.

When selling equipment, the accountant accrued VAT in the amount of:
(200,600 rubles - 188,800 rubles) × 18/118 = 1800 rubles.

If the property is acquired from an organization that is not a VAT payer, the provisions of paragraph 3 of Article 154 of the Tax Code of the Russian Federation do not apply when determining the tax base. That is, if the seller of the property was an organization applying a special tax regime or using the exemption from VAT under Article 145 of the Tax Code of the Russian Federation, when reselling this property, VAT must be charged on the entire cost (clause 1 of Article 154 of the Tax Code of the Russian Federation). This is due to the fact that VAT was not included in the value of the acquired property.

Similar explanations are contained in the letters of the Ministry of Finance of Russia dated October 20, 2011 No. 03-07-07 / 62 and May 16, 2005 No. 03-04-11 / 113.

Situation: what amount of the residual value - according to tax or accounting data - should be used to calculate VAT on the sale of property, which is taken into account at a cost including input tax?

For the calculation, use the residual value of the property according to accounting data.

Such clarifications were given by the Ministry of Finance of Russia (letters No. 03-04-11/120 dated October 9, 2006 and No. 03-07-05/16 dated March 26, 2007).

An example of calculating VAT when selling property, which is accounted for by value, including input tax. The residual value of the property according to accounting and tax accounting does not match

Alfa CJSC, engaged in the sale of handicrafts of recognized artistic merit, has the right to exemption from VAT (subclause 6, clause 3, article 149 of the Tax Code of the Russian Federation).

In 2012, Alfa acquired production equipment. This equipment was used in the main activity of the organization - the sale of handicrafts of recognized artistic merit. Therefore, the input VAT paid to the supplier was taken into account in the original cost of the equipment. Its initial cost (including the tax paid to the supplier) in both accounting and tax accounting amounted to 200,000 rubles.

Depreciation in both accounting and tax accounting for this equipment is charged on a straight-line basis at the same rates (in accordance with the Classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1).

In December 2014, Alfa for the first time carried out a revaluation of fixed assets, including production equipment. By this time, the amount of accrued depreciation for equipment in both accounting and tax accounting amounted to 40,000 rubles. Based on the results of the revaluation, the equipment was valued by an independent appraiser at 220,000 rubles. (excluding depreciation).

To correct the depreciation accrued in accounting, the accountant of Alfa calculated the revaluation factor:
220 000 rub. : 200 000 rub. = 1.1.

The amount of depreciation (according to accounting data) of the revalued equipment amounted to:
40 000 rub. × 1.1 = 44,000 rubles.

In the working Chart of Accounts of Alfa (approved as an appendix to the accounting policy) to account 83 "Additional capital" for the results of accounting for the revaluation, a subaccount "Revaluation of fixed assets" is provided.

The Alpha accountant made the following entries in the accounting:

Debit 01 Credit 83 sub-account "Revaluation of fixed assets"
- 20,000 rubles. (220,000 rubles - 200,000 rubles) - additional capital was increased by the amount of revaluation of equipment;

Debit 83 subaccount "Revaluation of fixed assets" Credit 02
- 4000 rub. (44,000 rubles - 40,000 rubles) - additional capital was reduced by the amount of equipment depreciation revaluation.

In tax accounting, the results of the revaluation carried out are not taken into account (clause 1, article 257 of the Tax Code of the Russian Federation).

Thus, as of January 1, 2015, the residual value of the equipment was:
- in accounting 176,000 rubles. (220,000 rubles - 44,000 rubles);
- in tax accounting 160,000 rubles. (200,000 rubles - 40,000 rubles).

From January 1, 2015, it was decided to stop the production of folk art crafts, and the equipment, by decision of the Alpha management, was transferred to conservation for a period of a year.

Depreciation on equipment transferred to conservation for a period of more than three months is not charged either in accounting or in tax accounting (clause 3 of article 256 of the Tax Code of the Russian Federation, clause 23 of PBU 6/01).

In April 2015, it was decided to sell the equipment. According to an independent expert, the market value of the equipment, taking into account its condition at the date of sale, amounted to 190,000 rubles. For this price (including VAT) the equipment was sold.

The equipment was purchased by OOO Torgovaya Firm Germes. At this point (including the month of sale), the residual value of the equipment was:
- in accounting - 176,000 rubles. (220,000 rubles - 44,000 rubles);
- in tax accounting - 160,000 rubles. (200,000 rubles - 40,000 rubles).

The sale of equipment is subject to VAT at a rate of 18 percent (clause 3, article 164 of the Tax Code of the Russian Federation).

The accountant calculated the amount of VAT payable to the budget for this operation as follows (using accounting data):
(190,000 rubles - 176,000 rubles) × 18/118 = 2136 rubles.

Debit 76 Credit 91-1
- 190,000 rubles. - reflects the income from the sale of fixed assets, as well as the buyer's debt;

- 220,000 rubles. - written off the replacement cost of equipment;

- 44,000 rubles. - written off the amount of accrued depreciation;

- 176,000 rubles. - written off the residual value of the equipment;

- 2136 rubles. - accrued VAT payable to the budget;

Debit 51 Credit 76
- 190,000 rubles. - received money from the buyer.

Situation: is it necessary to pay VAT on the sale of property, which is taken into account at a cost including input tax, if the purchase price of the property exceeds the sale price?

Answer: no, you don't need to.

If the purchase price of the property exceeds its sale price, the tax base calculated in accordance with paragraph 3 of Article 154 of the Tax Code of the Russian Federation is assumed to be zero. This conclusion follows from the letter of the Ministry of Taxation of Russia of May 13, 2004 No. 03-1-08/1191/15. Therefore, it is not necessary to pay VAT on the sale of such property (accounted for by value including input tax).

This conclusion is also confirmed by arbitration practice (see, for example, the decision of the Federal Antimonopoly Service of the Moscow District dated November 9, 2005 No. КА-А40/10790-05).

Situation: is it necessary to charge VAT on the inter-price difference when selling a fixed asset that is simultaneously used in VATable and non-VATable transactions? The initial cost includes a part of the "input" VAT paid to the supplier

Answer: yes, it is necessary.

In this situation, calculate VAT using the provisions of paragraph 3 of Article 154 of the Tax Code of the Russian Federation (i.e., from the difference between the market price of the property being sold and its purchase price (residual value, taking into account revaluations)).

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 26, 2012 No. 03-07-05/08.

An example of calculating VAT on the inter-price difference. The organization sells the fixed asset that was used in activities subject to VAT and not subject to VAT

In January ZAO Alfa acquired a fixed asset worth 354,000 rubles. (including VAT - 54,000 rubles). The fixed asset is intended for use in activities that are subject to VAT and not subject to VAT. Therefore, when registering the object, Alfa's accountant distributed the amount of input VAT in proportion to the value of shipped goods (works, services), subject to VAT and exempt from taxation, in the total cost of goods (works, services) shipped in January.

Based on the proportion obtained, the amount of VAT on the fixed asset, which Alpha is entitled to deduct, amounted to 36,000 rubles. The amount of VAT to be included in the cost of fixed assets is 18,000 rubles.

The fixed asset was accepted for accounting at the initial cost of 318,000 rubles. (354,000 rubles - 54,000 rubles + 18,000 rubles). Its operation began in January.

In November, Alfa sold its fixed asset. The selling price, including VAT (corresponds to the market level) - 318,600 rubles. For the period from February to November, depreciation was charged in the accounting for fixed assets in the amount of 66,250 rubles. The residual value of the object at the date of sale amounted to 251,750 rubles. (318,000 rubles - 66,250 rubles).

The sale of a fixed asset is subject to VAT at a rate of 18 percent. When calculating VAT on the inter-price difference, the estimated rate of 18/118 is used.

The amount of VAT accrued upon sale and presented to the buyer is equal to:
(318,600 rubles - 251,750 rubles) × 18/118 = 10,197 rubles.

In November, operations related to the sale of fixed assets were reflected in the accounting records of Alfa as follows:

Debit 76 Credit 91-1
- 318,600 rubles. - reflected income from the sale of fixed assets;

Debit 91-2 Credit 68 sub-account "VAT calculations"
- 10 197 rubles. - VAT was charged on the sale of fixed assets (from the inter-price difference);

Debit 01 subaccount "Retirement of fixed assets" Credit 01
- 318,000 rubles. - written off the initial cost of the fixed asset;

Debit 02 Credit 01 sub-account "Retirement of fixed assets"
- 66 250 rubles. - written off the amount of accrued depreciation;

Debit 91-2 Credit 01 sub-account "Disposal of fixed assets"
- 251,750 rubles. - written off the residual value of the fixed asset.

When selling the object, the accountant issued an invoice to the buyer with the inter-price difference.

Invoices

When selling property that was recorded at a cost including input VAT, draw up an invoice taking into account some features. In column 7 "Tax rate" indicate the appropriate tax rate (10/110 or 18/118) with the note "from the inter-price difference", in column 8 - the amount of tax calculated at the estimated rate, in column 9 - the cost of the property being sold (taking into account VAT). This follows from the provisions of subparagraphs "g" - "i" of paragraph 2 of Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. With regard to filling out the previous forms of invoices, similar recommendations were contained in the letter of the Federal Tax Service of Russia dated June 28, 2005. No. 03-1-03/1114/13.

Situation: is it necessary to issue an invoice to the buyer when selling property, which is accounted for by value, including input VAT, if the purchase price of the property exceeds the price of its sale?

Answer: yes, it is necessary.

If the purchase price of the property exceeds its sale price, the tax base calculated in accordance with paragraph 3 of Article 154 of the Tax Code of the Russian Federation is assumed to be zero. However, the obligation to issue invoices when performing transactions recognized as an object of taxation applies to all taxpayers (clause 4, article 169 of the Tax Code of the Russian Federation). Therefore, in column 8 "Amount of tax" of the invoice, you should indicate the amount of VAT equal to zero.

An example of calculating VAT on the sale of property that was accounted for at a cost including input tax. The purchase price of the property exceeds its selling price

Alfa CJSC, engaged in the sale of handicrafts of recognized artistic merit, has the right to exemption from VAT (subclause 6, clause 3, article 149 of the Tax Code of the Russian Federation).

For the delivery of finished products from the production workshop to the warehouse, Alfa purchased a GAZ-3302 car.

The initial cost of the car, both according to accounting and tax accounting, amounted to 350,000 rubles. The car was used in the main activity of the organization - the sale of handicrafts of recognized artistic merit. Therefore, the VAT paid to the supplier was taken into account in the original cost of the car. The vehicle has not been re-evaluated.

In 2015, the car was decided to sell. According to an automotive expert, the market value of the car, taking into account its condition at the date of sale, amounted to 150,000 rubles. For this price (including VAT) the car was sold. The car was bought by Hermes Trading Company LLC.

By this time (including the month of sale), the amount of depreciation accrued on the car in both accounting and tax accounting amounted to 162,000 rubles. Thus, the residual value of the car at the time of sale was 188,000 rubles. (350,000 rubles - 162,000 rubles).

When selling property that is accounted for at a cost including input VAT, the tax base is determined as the difference between the price of the property being sold (including tax) and its purchase value (residual value, taking into account revaluations, if a fixed asset is sold) (paragraph 3 of article 154 Tax Code of the Russian Federation). However, since the sale value of the car turned out to be less than its residual value at the time of sale, the tax base for this transaction is assumed to be zero. Consequently, the amount of VAT payable to the budget is also equal to zero.

In the working Chart of Accounts of Alfa (approved as an annex to the accounting policy), it is provided that a separate sub-account "Disposal of fixed assets" is opened to account 01 to account for the disposal of fixed assets. The use of this sub-account to account 01 "Fixed assets" is recommended by the Instruction approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

The Alpha accountant made the following entries in the accounting:

Debit 76 Credit 91-1
- 150,000 rubles. - reflects the income from the sale of fixed assets, as well as the buyer's debt;

Debit 01 subaccount "Retirement of fixed assets" Credit 01
- 350,000 rubles. - written off the initial cost of the car;

Debit 02 Credit 01 sub-account "Retirement of fixed assets"
- 162,000 rubles. - written off the amount of accrued depreciation;

Debit 91-2 Credit 01 sub-account "Disposal of fixed assets"
- 188,000 rubles. - written off the residual value of the car;

Debit 51 Credit 76
- 150,000 rubles. - received money from the buyer;

Debit 99 Credit 91-9
- 38,000 rubles. (188,000 rubles - 150,000 rubles) - reflected the loss from the sale of the car (according to the results of the reporting month).

The accountant of Alfa did not accrue VAT payable to the budget.