How to check vat correctly on advances issued. Calculation of VAT on advances received from the buyer. Checking the formation of advance invoices in the presence of advances received

Many businesses operate on a prepaid basis. Receiving an advance imposes certain obligations on the supplier, which relate not only to the fulfillment of the terms of the contract and the subsequent shipment of goods on time, but also to the calculation of value added tax.

On the other hand, VAT is charged on the shipment itself. But here double taxation it does not arise here, because the company is given the right to receive a VAT deduction from the advances received. In this article, we will figure out how the VAT is calculated from advances received, what documents are drawn up and when, and also in what order the VAT is deducted from the advance upon subsequent shipment.

1. Calculation of VAT on advances received from buyers

2. Postings for VAT from the advance received

3. Deduction of VAT from the received advance

4.VAT on advance payment example

5. VAT deduction for partial shipment

6. VAT rate on advances received

7. Calculation of VAT on advances on goods with different rates

8.VAT on the invoice for advance payment

9.VAT on advance in the sales ledger

10. Book of purchases with deduction of VAT on advances

11. Reflection of VAT on advances in 1C: Accounting

So, let's go in order. If you don’t have time to read a long article, watch the short video below, from which you will learn all the most important on 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 720p Quality)

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

1. Calculation of VAT on advances received from buyers

The object of VAT taxation appears when there are transactions for the sale of goods, works or services on the territory of the Russian Federation (clause 1 of article 146 of the Tax Code). Upon receipt of advances from buyers, the organization also has the obligation to charge and pay VAT. VAT on advances is calculated using the estimated rate of 18/118 or 10/110, and the tax base is the amount of the prepayment received (Article 154 of the Tax Code).

An advance or prepayment is a payment that is received by the supplier (seller) before the date of actual shipment of products or before the provision of services (clause 1 of article 487 of the Civil Code).

The algorithm for calculating VAT when you receive funds related to payments for goods (works, services) is shown in the form of a diagram in the picture.

For the amount of the received prepayment, issue an invoice in 2 copies:

• 1st within five days (calendar days) you expose to the buyer (Article 168 of the Tax Code);
• You register the second in the sales book and keep it for yourself, later it will still come in handy for you.

How to reflect VAT on an advance invoice and what are the nuances of filling out a document in such a situation, we will discuss a little later. In the meantime - further procedure.

The advance invoice is registered in the sales ledger (clauses 3, 17 of the Rules for maintaining the sales ledger).

After you ship goods or provide services (complete work), you need to:

• issue a new invoice for sale (again in 2 copies - for yourself and the buyer), register it in the sales book, issue it to the buyer (clause 5 of article 169 of the Tax Code of the Russian Federation, clause 14 of article 167, clause 3 of article 168 , p. 3 of the Rules for maintaining the book of sales).
• register the advance invoice in the purchase book ((clause 8 of article 171, clause 6 of article 172 of the Tax Code of the Russian Federation, (clause 22 of the Rules for maintaining the book of purchases).

2. Postings for VAT from the advance received

So, general order We have analyzed the actions, now let's see what VAT transactions are made from the advance received, and what happens to this VAT in the future. The organization keeps not only tax accounting, but also accounting. And the accounts in the situation we are examining are very specific, many accountants get confused in them.

To begin with, we note that the settlements themselves with buyers and customers are carried out using two subaccounts to account 62:

• 62-1 "Settlements with buyers and customers"
• 62-2 "Advances received"

To account for VAT, we need a separate subaccount to the "trash" account 76:

• 76-АВ "VAT on advances received"

This account name is offered to us by the 1C: Accounting program. If you use a different program, then the subaccount may be different, but this is not essential. Some accountants confuse two accounts: 76-AB and 76-VA. The first is for received advances, the second is for issued (it is needed if you accept VAT deduction on advances issued). I always remember this: BA - advances issued, and AB - therefore, on the contrary - received.

When you receive an advance payment to the current account, you will have transactions for the receipt of the advance payment and VAT accrual:

Debit 51 - Credit 62-2 "Advances received"

Debit 76-AB "VAT on advances received" - Credit 68

As you can see from the postings, our debt to the budget has increased. But we do not say goodbye to the accrued VAT, it will still serve us. And until the moment of shipment, he waits in the wings on account 76-AB.

3. Deduction of VAT from the received advance

When goods are shipped or a certificate of completion of work, services rendered is signed, the object of VAT taxation again arises - revenue. And again VAT is charged, now from the shipment:

Debit 62-1 "Settlements with buyers and customers" - Credit 90-1

Debit 90-3 - Credit 68

So what happens, we charge VAT twice and pay to the budget? Not at all! Upon shipment, the organization is entitled to deduct VAT from the received advance. Do you remember that the tax on account 76-AB is waiting in the wings?

Debit 68 - Credit Debit 76-AB "VAT on advances received"

At the same time, a posting is made to offset the advance:

Debit 62-2 "Advances received" - Credit 62-1 "Settlements with buyers and customers"

Now let's see an example of calculating VAT on an advance payment.

4.VAT on advance payment example

In January 2016, Snezhinka LLC entered into a contract for the supply of refrigerators with the buyer Ldinka LLC. The amount under the agreement is 118,000 rubles. (including VAT 18,000 rubles). On January 15, 2016, Snezhinka LLC received an advance payment of RUB 59,000 from the buyer. (the transfer of the advance payment is stipulated by the supply agreement).

We will calculate VAT on advance payment:

RUB 59,000 * 18% / 118% = 9000 rubles.

Debit 51 - Credit 62-2 "Advances received" - in the amount of 59,000 rubles. - received an advance payment from the buyer

Debit 76-AB "VAT on advances received" - Credit 68 - in the amount of 9000 rubles. - VAT charged on advance

In February 2016, Snezhinka LLC shipped refrigerators to the buyer. A new invoice has been issued for the goods shipped, at the same time VAT from the advance is accepted for deduction. In the accounting, we make the postings:

Debit 62-1 "Settlements with buyers and customers" - Credit 90 - in the amount of 118,000 rubles. - reflect the proceeds from sales

Debit 90 - Credit 68 - in the amount of 18,000 rubles. - VAT charged on sales

5. VAT deduction for partial shipment

So, VAT calculated on the prepayment amounts for upcoming deliveries, after the shipment of goods, the performance of work, the provision of services, is deducted. The deduction is provided in the amount of tax calculated upon receipt of an advance payment (clause 6 of article 172 of the Tax Code).

Therefore, if the value of the shipped goods is less than the amount of the received prepayment, the seller has the right to deduct VAT only in respect of the shipped goods in the amount specified in the invoice.

Let's change the conditions of the previous example. In January 2016, Snezhinka LLC entered into a contract for the supply of refrigerators with the buyer Ldinka LLC. The amount under the agreement is 118,000 rubles. (including VAT 18,000 rubles). On January 15, 2016 Snezhinka LLC received an advance payment of RUB 118,000 from the buyer. (the transfer of the advance payment is stipulated by the supply agreement).

We will calculate VAT on advance payment:

RUB 118,000 * 18% / 118% = 18,000 rubles.

Postings will be made in the accounting:

Debit 51 - Credit 62-2 "Advances received" - in the amount of 118,000 rubles. - received an advance payment from the buyer

Debit 76-AB "VAT on advances received" - Credit 68 - in the amount of 18,000 rubles. - VAT charged on advance

An invoice for an advance has been drawn up and issued to the buyer.

In February 2016, Snezhinka LLC shipped refrigerators to the buyer in the amount of RUB 59,000, including 18% VAT. A new invoice has been issued for the goods shipped, at the same time we accept VAT from the advance for deduction, but not more than VAT from the shipment. In the accounting, we make the postings:

Debit 62-1 "Settlements with buyers and customers" - Credit 90 - in the amount of 59,000 rubles. - reflect the proceeds from sales

Debit 90 - Credit 68 - in the amount of 9000 rubles. - VAT charged on sales

Debit 68 - Credit Debit 76-AB "VAT on advances received" - in the amount of 9000 rubles. - accepted for deduction of VAT from prepayment

Debit 62-2 "Advances received" - Credit 62-1 "Settlements with buyers and customers" - in the amount of 59,000 rubles. - advance payment is credited

The rest of the "advance" VAT can be deducted when the rest of the refrigerators have been shipped.

6. VAT rate on advances

A situation may occur when an organization sells goods subject to different rates, let's say 10% and 18%. Under the contract, supplies are sold different goods... An advance payment has been received, and the question arises, what rate of VAT on the advance will be used in this case?

If a company needs to conclude a long-term contractual relationship, then it is most convenient to do this using the construction of a framework contract. Its essence lies in the fact that the parties agree in such an agreement all the conditions of interest to them, except for the essential ones.

For example, companies enter into a supply agreement and stipulate in it the terms of responsibility, force majeure, the procedure for interaction, but do not prescribe the actual subject (name and quantity of goods).

The essential terms of the contract are specified by the parties only when there is a need to purchase goods in a specific range and quantity. Usually, the condition on the subject is indicated in the annexes to the contract, which are its integral parts, or in applications, specifications, additional agreements (on consignment notes - controversial).

Attached to the supply contract specification is a list of supplied goods, their characteristics, quantity, cost.

The contract specifies the main provisions and terms of delivery, the obligations of the parties, and the specification contains a list of products and, if necessary, its component parts. When changes are made to the delivery list, only the BOM is changed.

Changes to the specification are made, by mutual agreement of the parties, by re-issue of the previous one or by the release of an addendum.

The listed goods and their characteristics, the cost must match the description in the consignment note.

In some cases, the specification is faxed or e-mail, but this must be spelled out in the contract in order to avoid disagreements and claims. And it is recommended to confirm electronic documents originals made on paper.

To avoid the recognition of deliveries as one-off transactions, in the documents accompanying the transfer of goods, it is necessary to make references to the framework agreement. And in the contract itself, a document must be defined in which the essential terms of the contract will be specified.

Thus, the advance is transferred in connection with a specific order, the composition of which is spelled out, for example, in the specification. And from this document it is absolutely clear what the rate of VAT on the advance will be applied, how much and which goods, shipped subsequently, will be taxed at rates of 10 or 18%.

7. Calculation of VAT on advances on goods with different rates

In March 2016, OOO Sakharok received an advance payment from OOO Baza for the delivery of 100 kg of sugar at 44 rubles. per kg, incl. VAT 10% and 50 kg of chocolates 354 rubles each. per kg, incl. VAT 18%. Total order amount 22,100 rubles.

In April, the order was shipped to the buyer.

Debit 51 - Credit 62-2 "Advances received" - in the amount of 22,100 rubles. - received an advance payment from the buyer

Debit 76-AB "VAT on advances received" - Credit 68 - in the amount of 3100 rubles. - VAT charged on advance

An invoice for an advance has been drawn up and issued to the buyer.

After shipment:

Debit 62-1 "Settlements with buyers and customers" - Credit 90 - in the amount of 22,100 rubles. - reflect the proceeds from sales

Debit 90 - Credit 68 - in the amount of 3100 rubles. - VAT charged on sales

Debit 68 - Credit Debit 76-AB "VAT on advances received" - in the amount of 3100 rubles. - accepted for deduction of VAT from prepayment

Debit 62-2 "Advances received" - Credit 62-1 "Settlements with buyers and customers" - in the amount of 22,100 rubles. - advance payment is credited

If the shipment was not completed in full, then we could deduct VAT from the prepayment only in an amount equal to the VAT from the shipment.

8.VAT on the invoice for advance payment

So, we have discussed the basic rules for calculating VAT on advances, according to accounting entries walked. Now let's talk about the features of drafting documents.

First, let's see how VAT is reflected in the advance invoice, and what they are features in filling of this document... You can see an example in the figure. Let's focus on those details that are different compared to the shipment.

- Invoice number. "Advance" invoices are numbered in general chronological order together with regular invoices. There is no special order of numbering for invoices issued for the amount of the advance payment (letter of the Ministry of Finance of Russia dated 10.08.12 No. 03-07-11 / 284).

- Consignor and his address. In the "advance" invoice, line 3 is marked with a dash.

- Consignee and his address. In the "advance" invoice, a dash shall be inserted on line 4.

- To payment and settlement document No. ___ dated _______________

Line 5 of the advance invoice must include number and date of preparation of the payment and settlement document or a cashier's check, for which the prepayment was transferred (sub. "з", clause 1 of the Rules for filling out an invoice, approved by the decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Failure to complete this line may result in a refusal to deduct tax from the prepayment.

- The name of the product (description of the work performed, services rendered) of the property right. The exact or generalized name of the supplied goods, works or services.

- Unit of measurement. In the "advance" invoice, a dash shall be placed in column 2.

- Quantity (volume). In the "advance" invoice, a dash shall be placed in column 3.

- Price (tariff) per unit of measurement. In the "advance" invoice, a dash shall be placed in column 4.

- The cost of goods (works, services), property rights excluding tax - total. In the "advance" invoice, a dash is put in column 5.

- Including the amount of excise tax. In the "advance" invoice, a dash shall be placed in column 6.

- Tax rate. Settlement rate: 10/110 or 18/118 upon receipt of prepayment

If the advance is listed in relation to shipments taxed at rates of 10 and 18%, then in the advance invoice the supplier can distinguish goods taxed at different rates into separate items based on the information contained in the agreement (letter of the Ministry of Finance of Russia dated 06.03.09 No. 03-07-15 / 39).

- The cost of goods (works, services), property rights with tax - total. In the "advance" invoice, the seller must indicate the entire amount of payment received by him, including VAT.

In the "advance" invoice in columns 10, 10a, 11, a dash is put.

9.VAT on advance in the sales ledger

The generated VAT is registered in the Sales Book. The sales ledger is a special ledger tax accounting for VAT. It is conducted in order to determine the amount of VAT due to be paid to the budget. The form and procedure for maintaining the book of sales are established in Appendix 5 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

For an example of registration, see the figure (the picture is wide, so it is cut into 2 parts).

10. Book of purchases with deduction of VAT on advances

And it remains for us to see how the advance invoice is registered when the goods are shipped in the purchase book. The purchase ledger is also a special ledger for VAT tax accounting. It is in it that all VAT accepted by the organization for deduction is collected. The form and procedure for maintaining the book of purchases are also established in the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

11. Reflection of VAT on advances in 1C: Accounting

For those who keep records in the 1C: Accounting program - see how VAT is reflected on received advances in 1C in video format.

What kind problematic issues on calculating VAT on advances received from buyers, have you accumulated? Ask them in the comments!

Calculation of VAT on advances received from the buyer

After the employee submits an advance report to the accounting department, you need to check it, fill in the tear-off part and transfer it to the employee. In this article, we will look at how to check the expense report and how to fix errors, if any.

How should the expense report be completed

The JSC must be accompanied by payment documents, as well as documents that can confirm the purchase. For example, a sales receipt, invoice, certificate of completion and other documents.

Important! After verification, the JSC is approved by the head of the company, or an authorized employee. This must be done within the time frame set by the manager.

How to check the expense report

For check advance report first of all, you should pay attention to the availability of documents confirming the employee's expenses. If the settlement was made in cash, then cash receipts, receipts to the PKO or SRF must be attached as confirmation. If, when calculating, the employee used bank card, then there must be originals of slips, receipts or ATM or terminal.

After that, the intended use of funds is checked. First, you need to find out for what purposes the employee was given money. These data will be indicated in the documents, which is the basis for issuing money for the report (for example, cash settlement, order or statement). Further, the purpose of the issue is compared with the documents attached by the employee to the report. If everything matches, then this means that the employee's money was used for its intended purpose.

After that, you should check the correctness of all the amounts. The money spent by the employee according to the report must correspond to the amounts indicated in the documents attached to the report.

Errors in the expense report

Let's consider what to look for when checking an expense report in the first place and what an error can lead to:

1. Report date. The employee is obliged to provide an advance report no later than 3 working days from the expiration of the period for which he was issued cash... If the date is not indicated in the JSC, then the regulatory authorities simply will not accept such a document. This requisite for primary documents is required. By the date of approval of the document, the cost period will be determined (for example, for a business trip). However, if the report is submitted by the employee later than the due date, this will not be an obstacle to the recognition of costs.
2. Reporting employee data. The organization can give money not only to its employee, but also to the person with whom it was concluded civil contract... If mistakes are made in the name of the accountant, the expenses will not be accepted tax authorities as they will not be able to identify this person.
3. Amounts and details of payment documents. new advance an employee can be issued only after he reports on the previous one. At the same time, a supporting document must be attached for each amount in the JSC. If these documents are not available, then the reported amounts will be recognized as the employee's income and personal income tax will be charged on him.
4. Signatures. AO is signed by the head of the company, or an employee with the appropriate power of attorney. In addition, the JSC must be signed by the accountant and the accountable person. If there are no signatures in the report, then the document will be invalidated and the company will not be able to accept the indicated amounts as expenses.
5. Accounting record. If the accounting rules are violated, then a disciplinary sanction may be imposed on the accountant by the director.

These errors are unacceptable in JSC, so they should be corrected first. It is also advisable to correct the following errors:

1. JSC number. The numbering of the JSC is carried out in chronological order, however, the number for primary documents is not mandatory and does not in any way affect the accounting of expenses.
2. Company name. In JSC, you can indicate the name in full or briefly, it does not matter. If such a mistake is made in the document, then the costs will still be accepted, since it is possible to determine that the JSC belongs to this company using other details.
3. Details of RKO or PKO. The JSC must indicate the date and number of the cash register by which the employee was refunded the overrun, or the date and number of the cash register, if the worker returned the money. If mistakes are made in the details, the expenses will be accepted, but the supervisors may ask for clarifications, since there is no information on whether all debts have been paid off.

If a check is not attached to the JSC

If the employee has attached to the JSC a receipt for the PKO issued by the counterparty, then such a document can be accepted. Such a document can also confirm expenses. It is not legally established that a cashier's receipt must be attached to a joint-stock company as a supporting document. The cash order is the primary accounting documentation, which means that the receipt issued to the order will be a supporting document, the same as a check.

A cashier's receipt without a sales receipt or invoice is attached to the JSC

If only a cashier's check is attached to the JSC, then it can be accepted. However, in this case, you should issue additional document, which will confirm the receipt of values. For example, if the company received materials without documents, then an act of acceptance of materials should be drawn up. This is necessary because a sales receipt can only confirm that an employee has spent a certain amount.

How to fix a mistake in the expense report

The advance report is subject to verification by the chief accountant and is approved by the head within the prescribed period. JSC is the primary document and all corrections in it should be done according to the accounting rules.

Important! In accordance with the Law on Accounting, amendments to primary documents are allowed, unless otherwise provided by other regulatory enactments.

When correcting, the primary document must indicate the date, signatures of the persons who compiled this document, as well as an indication of their full name. The prohibition on correction is established only for cash and bank documents.

The order of corrections in primary documents will be as follows:

1. Incorrect data (amount or text) are crossed out, and the correct data (amount or text) is written above them. The text should be crossed out with one line so that what has been crossed out can be read.
2. Next, the inscription "Corrected" is put, which is confirmed by the signature of the persons signing the JSC;
3. The date of the revision of the document is set.

Answers to common questions

Question: Do I need to issue an JSC if the accountable employee returned the entire amount of the advance received?

Answer: No, it is not necessary. Cash is issued to the employee against a report from the cash desk for cash management. An employee who received cash is obliged to fulfill the order and account for the money spent. For this purpose, he provides a report. If for some reason he could not fulfill the employer's order, then he does not need to provide a report. He just has to return the received advance to the cashier.

VAT on advances received and advances issued is one of the tools for regulating the organization's expenses for tax payments... To account for VAT on advances, sub-accounts 76 are used: 76.BA - for received, 76.AB - for issued.

The organization that paid the advance payment to the supplier has the right to deduct the VAT paid in this case. Prerequisites for obtaining a VAT deduction from an advance issued:

• the prepayment condition must be clearly stated in the contract with the supplier;
• for the paid advance payment must be presented to the Invoice (no later than 5 days after payment).

VAT deduction is provided in the tax period when the advance was transferred. When the final settlement of the delivery takes place, that is, the goods are received from the supplier according to the acceptance certificate, the organization is obliged to restore the VAT amount previously presented for deduction.

In addition to the receipt of goods, the obligation to restore the deduction arises from the organization in the following cases:

• changes in the terms of the contract;
• termination of the contract and return of the advance.

VAT is restored in the same amount in which it was previously accepted for offset. If it is determined in the terms of the contract that the delivery of the goods takes place after receiving 100% of the advance payment, the buyer can transfer the advance payment in parts. In this case, the VAT amount reflected in the invoice for the delivery is restored. In any case, this value coincides with the sum of VAT of all advance invoices for this delivery.

VAT on advances received

When selling products (goods, services) to the buyer, the contract may contain required condition- advance payment of up to 100%.

On the received advance, the organization issues an invoice and charges VAT at a rate of 18/118%. The amount of this advance goes into the sales ledger as accrued VAT, that is, the tax that the organization is obliged to pay to the budget.

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In practice, after the issuance of an invoice for the received advance, 3 situations are possible:

• in the advance period, the sale has taken place;
• there was no sale during the advance payment period;
• return of the advance payment to the buyer (termination of the contract, change of conditions, etc.).

In the first case, after the shipment has been made, the seller organization has the right to present the previously paid VAT on the received advance for deduction. That is, the advance invoice is closed by the purchase book entry.

In the second case, the amount of the advance and the VAT charged on it is reflected in the VAT declaration for the current period in line 070 of Section 3.

In the case of a refund of the advance, it is also possible to present the paid VAT for deduction, that is, an entry is created in the purchase book. The deduction can be used within a year after the termination of the contract.

In the event of liquidation of the purchasing organization before the delivery conditions are fully fulfilled, if it is impossible to return the prepayment, the VAT charged upon receipt of the advance payment is not deductible.

Examples of transactions for VAT accounting on advances

An example of a transaction on advances received

LLC "Harmony" under an agreement with the buyer LLC "Amalgama" must deliver a consignment of goods in the amount of 212,400 rubles, incl. VAT - RUB 32,400 10.07.2016 "Amalgam" transfers an advance payment of 50% of the contract amount: 106,200 rubles. VAT on advance payment: 106,200 * 18/118 = 16,200 rubles.

We reflect in transactions VAT from advances received from the buyer:

In August, "Harmony" will ship a consignment of goods to "Amalgam". Sales transactions and deduction of VAT from advances received:

Operations on advances issued

Consider the same operation from the buyer's perspective. The accountant of Amalgama LLC will reflect VAT on advances issued by transactions:

Upon receipt of the goods, the deduction of VAT on delivery is reflected.

An amateur's cheat sheet for submitting a VAT return (quarterly). What should you remember to watch in the next quarter?

First, we start all the documents from all suppliers and buyers

We do not leave "goods receipt" and "consignment notes" NOT posted (reports on retail sales) etc.

We deal with suppliers for 60 in the context of contracts (accounts).

For 62, we also deal with buyers in terms of contracts (accounts).

Do not forget to start statements of all our banks

There are spare (reserve accounts) in case one bank gets sick in another bank funds, you can try to have time to transfer.
Do not forget to download the extracts there, because the commission is most likely charged, i.e. there are movements.

Suppliers count 60

60.01 D remainder = 0!
60.02 K remainder = 0!

76. BA D remainder = 0
76.VA K = 60.02 * 18/118 - provided that all suppliers have issued invoices for advance payment. But in reality this does not happen: 76.VA loan

Useful to view the status of documents - Vendor invoices

60 - see Purchases - Supplier invoices? status = Not Received!

19.3 19.4 VAT from suppliers

19.3 balance Credit = Debit = 0 - everything should be closed without any balance, all debit turnovers within the quarter are equal to credit.

Buyers 62.01 62.02

62.01 K remainder = 0
62.02 D remainder = 0

do not forget to make the formation of sales book records and the formation of the purchase book

Search in " VAT reporting". I have a document 1 time at the end of the quarter itself 1C creates.

Here interesting points arise in accounting. In fact, the VAT on the prepayment of the buyer is included in the document "formation of the purchase book". Here are the things - you seem to be buying VAT, it turns out.

do not forget to make the count. on advance to buyers!

1C can do this automatically. Search in " VAT reporting".

76.AB K remainder = 0
Remember the balance of debit 76.AB = 62.2 * 0.18 / 1.18.

Note: during the transition from 18% to 20%, this formula will not work.

Don't forget to check the retail sales reports

We remove data from the OFD on cash registers

This means the cash register with the OFD must also be checked (there is no escape)

We do just an analysis of 50 accounts - here together Retail revenue and Arrival from buyers (LE). Usually, the amount with the OFD data immediately converges. if it does not agree, we look for refunds, etc.

Note: there may be replacements for fiscal drives. Attention, you need to go through all the FN for this period)

VAT Assistant

We are looking for the word VAT, which may be related to VAT verification.

We start to study Transactions / Period-End Closing / VAT Assistant.

There is also a useful summary report in 1C 8.3, see. Reports - Analysis of VAT accounting .

Invoice: Reflect the VAT deduction in the purchase ledger by the date of receipt

If payment and shipment (receipt) are in the same period, then everything is very simply taken into account: all my documents "Receipt of goods" in the invoice received have a tick "Reflect VAT deduction in the purchase book by date of receipt".
Those. here we immediately make postings for VAT refund (68.02 All shipments are similarly marked "invoice issued" and, accordingly, there are transactions (90.03

Thus, as a result, the document formation of the purchase ledger and the sales ledger are almost empty.
And all sorts of advances and other evil spirits got there, which makes the life of an accountant bright and eventful.
The problem is that if you spit and do not deal with advances, then all this will come out anyway. Therefore, we are looking for algorithms for checking advances.

During the transition to 20% VAT (2018/2019)

We analyze account 90.03 and see if we issued invoices with 18% VAT in 1Q. 2019 - We fix it by 20%.

What is below is old nonsense, it is better not to read: What logic tells us first (or an amateur raves) - all options (where there are 2 periods, in one payment, in the other shipment) are divided into:

1.
• 1.1 prepayment of the client
• 1.1a scf. on advance (76АВ
• 1.2 shipment of goods to the client + invoice is usual (there are no transactions here, but see its shipment 90.03
• 1.2a we will cancel the invoice. on an advance payment (occurs during the formation of the purchase book - oddly enough).

2.
• 2.1 shipment of goods to the client
• 2.2 payment by the client

3.
• 3.1 prepayment to the supplier
• 3.1a supplier to you schf. on advance (68.02 Purchases - invoice for advance
• 3.2 receipt of goods from the supplier + invoice usual (68.02
• 3.2а we cancel the invoice. on advance (76VA

4.
• 4.1 receipt of goods from the supplier (19.03
• 4.2 payment to the supplier

Please note that for pp. 2 and 4, no invoice is created. on advance. They only appear if you pay first.

76AB This appears as a result of the creation of an invoice for the advance. The verification algorithm is as follows: for 62.2 we look at the total amount at the end of the period, select from it how much VAT will be and this amount is the total for 76. This is provided, of course, that all goods have the same VAT.

God, how can we compare all this crap with contractors, because since 2015. each invoice must deal with the accounting department of the counterparty.

Let's see what the document "formation of the purchase book" contains.
Attention! : the document can be found similarly only through this path: Operations - VAT Regulatory Reports(it is not in the log of all operations).

"Buying book formation" - there is a division here:
• acquired values ​​68.02
• advances received 68.02

Let's see what the document "formation of the sales book" contains:
• recovery on advances 76BA

First conclusions:

1. If the transaction has passed 2 stages (shipment and payment) in full, then logically it can be seen on account 62 (there are no balances) and, as a result, all advances on the account. 76 of this counterparty should be closed, i.e. should also be without leftovers.

2. If the client has an advance payment (there is a balance on account 62.2), then accordingly there will be a balance on account 76 in the ratio (62.2 * 0.18 / 1.18 = 76.AB). This is where a report on 62 with add-on would be stupid. column according to the formula (62.2 * 0.18 / 1.18 = 76.AB).

3. If we have made an advance payment to the supplier, then by law he must make an invoice. for an advance payment and send it to us, but usually this does not happen for obvious reasons: the supplier has made an invoice for himself. on an advance payment (paid VAT), but he doesn't care about you - your problems, you need to - come yourself for the invoice. on advance. And it can also be understood - documents tipping, invoices are usually transferred with the delivery of goods, usually in boxes. If, after all, there is such an SF. on an advance payment from the supplier, then it must be handled in Purchases - Invoices received - Invoice for advance.

4. If there were nbs. in advance from the supplier, then after a full cycle the balance on the account. 60 of our supplier is empty and, accordingly, the remainder of 76.BA for our supplier is empty.

5. If there is an advance payment to the supplier at 60.2 there is a balance, then at 76.BA the balance should also be, in the ratio (60.2 * 0.18 / 1.18 = 76BA).

That's all, there are no miracles. Everything is very simple! And by the way, having quietly spent 1 day to get into the meaning of VAT charges and another 1-2 days to comb out mutual settlements with suppliers and buyers, as well as re-posting documents + re-closing 30 months, I had a noticeable confidence (turning into euphoria ) that we did VAT correctly.

We close consecutively Jan, Feb, March after "close a month". In the same place, see the formation of the book of purchases and sales, by the way, the creation of these documents must be controlled manually, since it has been noticed that the machine may not be created automatically.

We form a VAT return for 1Q. She appears in Reports - Regulated reports - list (VAT declaration)... The sequence of filling in Sections is available - see the icon on the right? ...

VAT on advances received is calculated by the seller in a situation when the date of payment for the product (service) is ahead of the date of its sale. However, sometimes the Tax Code of the Russian Federation allows VAT on an advance received not to be paid. Let's figure it out.

On our forum, you can clarify any points on the calculation of VAT and other federal taxes... So, find out how it goes office check for VAT, what documents are requested by tax authorities during this audit, you can by.

VAT on advances received - what is it?

To charge VAT on advances received makes taxpayers sub. 2 p. 1 art. 167 of the Tax Code of the Russian Federation. If payment has arrived on account of a future delivery, VAT should be charged. In this case, the tax base will be the prepayment itself, and VAT is charged at the estimated rates of 10/110 or 18/118, depending on the object being sold (clause 4 of article 164 of the Tax Code of the Russian Federation).

Accounting for advances from the seller

1. The following postings are made:

Dt 51 Kt 62 - an advance payment has been received.

Dt 76 Kt 68 - VAT on prepayment is reflected.

2. An advance invoice is being prepared (Article 169 of the Tax Code of the Russian Federation).

The supplier has 5 days to write it out. It is made up in 2 copies: one - for yourself, the second - for the buyer. The rules for issuing invoices for advances received are governed by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter - Resolution No. 1137).

For information on how to correctly fill out an invoice for advance, see the material

3. The advance invoice is recorded in the sales ledger.

The invoice is registered in the period in which the prepayment was received (clause 3 of the Rules for maintaining the book of purchases, approved by Resolution No. 1137).

• there was no advance payment in the period of transfer;
• the sale in the period of the advance payment was;
• the advance is returned to the buyer.

The option when there was no shipment in the period of receipt of the advance payment

The seller needs to enter the prepayment amount and VAT from the advance received in line 070 in columns 3 and 5, respectively, of section 3 of the VAT declaration (order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected]).

The option when the seller returned the advance to the buyer

• The seller accepts VAT on advances received for deduction (clause 5 of article 171 of the Tax Code of the Russian Federation), making the entries:

Дт 62 Кт 51 - advance payment refund.

Дт 68 Кт 76 - VAT acceptance from the received advances for deduction.

• Reflects VAT deducted in the purchase book.
• Completes line 120 of section 3 of the VAT return.

An implementation option for the implementation of previously paid goods and materials

• The seller accepts VAT from the advance received for deduction (clause 8 of article 171 of the Tax Code of the Russian Federation), making the entries:

Dt 62 Kt 90 - received proceeds from sales.

Dt 90 Kt 68 - VAT charged from sales.

Дт 68 Кт 76 - VAT from the received advances is deducted.

• Shows the deduction for VAT from advances received in the purchase book with the invoice number that was issued by the seller upon receipt of the advance.
• Fills in a declaration, in which he makes a deduction in line 170 of section 3.

For the timing of VAT deduction, see the material "Deductions" of advance "and" agency "VAT cannot be deferred"

Note! Tax authorities believe that VAT is charged on the advance payment received in any case, even if the periods for receiving the advance payment and sales coincide (letter of the Federal Tax Service of Russia dated 20.07.2011 No. ED-4-3 / 11684).

In addition, according to sub. 3 p. 3 art. 170 of the Tax Code of the Russian Federation, the seller, having sold goods and materials for an amount less than the advance payment, can accept for deduction of VAT only on the amount of the sale, and not on the entire prepayment.

For more information about the rules for deducting VAT from advances, see the material "Acceptance of VAT deduction from received advances"

Buyer's actions when making a prepayment

The buyer by virtue of clause 12 of Art. 171 of the Tax Code of the Russian Federation may accept advance VAT for deduction if:

• there is a correctly issued invoice;
• there is a document confirming payment;
• the contract stipulates the possibility of prepayment.

After listing the advance, the buyer:

• Makes the following postings:

Дт 60 Кт 51 - advance payment is transferred.

Dt 68 Kt 76 - advance VAT is deducted.

• Records VAT deduction from advances issued in the purchase book with the invoice number issued by the seller.
• Reflects advance VAT on line 130 of section 3 of the VAT declaration.
• Recovers advance VAT in the sales period: Dt 76 Kt 68.
• Reflects VAT recovery in the sales book.
• Reflects in the VAT return on advances on line 090 of section 3 (at rates 10/110 and 18/118).

On the issue of filling out line 090 of the declaration, see the material "How to fill in line 090 of section 3 of the VAT declaration"

When you do not need to charge VAT on advances received

A taxpayer may not charge VAT on an advance received in the following cases:

• upon receipt of an advance payment for non-taxable transactions (Article 149 of the Tax Code of the Russian Federation);
• if transactions are advanced, the place of implementation of which is not the territory of the Russian Federation (Article 147, Article 148 of the Tax Code of the Russian Federation);
• the seller does not pay VAT as a "special regime" (Ch. 26.1-26.5 of the Tax Code of the Russian Federation);
• the seller is exempted from paying VAT (Articles 145 - 145.1 of the Tax Code of the Russian Federation);
• prepayment was made for transactions with a VAT rate of 0% (clause 1 of article 164 of the Tax Code of the Russian Federation);
• advance payment was transferred for operations for which a long production cycle is provided for - more than six months (clause 13 of article 167 of the Tax Code of the Russian Federation).

For information on who is not considered a VAT payer, see the material "Who is a VAT payer?"

How to reflect VAT when receiving an advance payment when switching to a simplified tax system with a taxation system and vice versa

According to Art. 346.12 of the Tax Code of the Russian Federation, the taxpayer does not pay VAT on the simplified tax system, with the exception of some cases. Therefore, in a situation where the seller charged VAT on the DOS on the amount of advances received, and then switched to the simplified tax system, after which he carried out the implementation, there are no grounds for accepting VAT for deduction. But he will not need to charge VAT on shipment either.

If the seller, on the contrary, worked for the simplified tax system, and then switched to the general regime, he will have to charge VAT on sales, but it will not work to reduce the tax base by the amount of the previously received prepayment (letter of the Ministry of Finance of Russia dated July 30, 2008 No. 03-11- 04/2/116).

On the consequences of the transition from the simplified tax system and to the simplified taxation system, see the material "VAT when switching to the simplified tax system from basic taxation system: accounting and tax recovery"

Responsibility of the seller who does not charge VAT on advances received

Art. 122 of the Tax Code of the Russian Federation introduced liability for incomplete payment of the amount of VAT in case of understating tax base... The amount of the fine according to the specified norm can range from 20 to 40% of the unpaid tax amount, depending on the intention of the violation.

About what threatens for late payment of VAT, see the material "What is the responsibility for late payment of VAT?"

Outcomes

Accounting for VAT when receiving advances is of great importance for the seller, because by calculating and paying VAT on the prepayment amounts, the taxpayer reduces tax burden in future periods, since it further accepts the accrued VAT for deduction.

To the buyer, on the contrary, the transfer of the advance makes it possible to reduce the tax burden in the current tax periods... However, if for the buyer a statement of deduction for advance VAT is a right, then the accrual of VAT for the seller is an obligation, not fulfilling which he can be held liable.