How to reflect exports in 1C 8.3 Accounting. Accounting info. Step III make out export operation

The Tax Code of the Russian Federation established the VAT rate of 0% for exported goods, services and works.

Please note that the rate of 0% is not beneficial. This is the same obligation as the pay rate of 10 or 18%.

The rate can be confirmed (for this it is to assemble the prescribed package of documents) or not, but the counterparty is in any case an invoice for a zero rate is set.

We will analyze in stages, how sales are made and providing services for exports in. In the general case, the procedure for working with foreign counterparties is as follows:

Step 1: It is necessary to identify the accounting policy of the enterprise
Step 2: Put goods, which will then be sent for export
Step 3: To implement the product or export service
Step 4: Confirm the zero rate operation
Step 5: Make correct data in books and sales books

Setting up accounting policies

To configure the accounting policy of the organization VAT in 1c, a special item is intended to contain a section "VAT" in "Setting Taxes and Reports" in the organization's accounting policy. It is required to indicate that there is separate accounting at VAT rates:

If the accounting policy of the enterprise is changed, you need to bope all documents.

Receipt and sale of a zero rate

Setting up accounting policies with separate accounting at the VAT rate allows you to change the receipt of goods and services in the documents of the VAT rate for this operation. To do this, the corresponding field appears in the tabular part of the document. Until the package of documents, which justifies the rate of 0%, is selected in the column, the value is "blocked to confirm 0%":

If we have purchased a product with an VAT rate of 18%, and we will sell for export at a rate of 0%, then the tax paid by us will be compensated after confirmation of the zero rate. Until then, all accounts VAT will be blocked.

The goods are credited to the warehouse, now you can begin to implement it (or registration of the implementation of the service). In 1C: Accounting 8.3 The implementation document is created in the usual way, with the only difference that the VAT rate is selected 0% and the foreign currency establishes, in which the customer will be calculated:

The same currency should be reflected in the counterparty agreement:

The invoice is required, in which the zero VAT on the transaction should be reflected.

Upon highlighting VAT (for example, you mistaken an account with 18%), it will not be able to receive a deduction, since the decision to reimburse the deduction is made according to the results of the challenge of the tax authority. During the audit, not only exporter is checked, but all its counterparties who participated in transactions with zero VAT.

Thus, the export sale (provision of services) is correctly decorated, and has begun the 180-stage period established by law during which it is necessary to confirm the validity of the rate of 0%.

Completion of the sale procedure for export

Finishing actions when implementing goods and services for exports in 1C 8.3 are the reflection of the confirmation of the zero rate and filling the books and sales books. The list of documents required for confirmation is governed by tax legislation. As soon as all documents are available, you can proceed to their design in 1C.

To do this, in the program there are relevant sections:

For a start, the form "Confirmation of the Zero VAT rate" is filled. It is possible to go to the VAT account assistant:

The list of documents for the implementation with a zero rate is formed on the basis of the sales documents. The list that opens, the implementation is selected, which has all the necessary documents. In the "Event" column, the current status is established - in our case "confirmed the rate of 0%". After selecting an event, the document is held, for confidence, you can analyze the movement on registration registers of VAT:

As soon as the zero rate was confirmed, the information is automatically entered into books and sales books. It can be seen if you form the book data:

Note that to obtain deductions from the tax authority to the current account, it is necessary to apply. To speed up the refund, the application can be submitted with the document package to confirm the zero rate.

If you now check the wiring, then they will reflect that VAT for purchases by zero rate is adopted to deduct:

If for some reason you could not or did not want to confirm the zero VAT rate (we remind you that even in this case the buyer is an invoice with zero VAT), the procedure for 1C will be somewhat different.

VAT in such a situation refers to the total costs and is written off through the form of confirmation of the zero rate:

The article of other expenses is indicated, the invoice must be recorded, followed by reflection in the sales book.

Accounting for VAT for purchased goods implemented using VAT rates 0% (exports) in the program "1C: Production Enterprise Management 8" is fully automated. Registration of confirmation or not confirmation of the VAT rate of 0% for such an operation is carried out by entering a specialized document "Confirmation of zero VAT rates. "

In accordance with paragraph 1 of Article 164 of the Tax Code of the Russian Federation, the taxation is made at the tax rate of 0% percent during implementation:

goods exported in the customs procedure of exports, as well as goods placed under the customs procedure of the free customs zone;
works (services) directly related to the transportation or transportation of goods placed under the customs procedure of customs transit in the carriage of foreign goods from the customs authority at the site of arrival in the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation;
goods (works, services) in the field of space activities,

at the same time, the taxpayer is obliged to confirm his right to apply this rate.

A package of documents provided for in this Code, to confirm the right to apply the rate of 0%, the taxpayer is obliged to provide on time no later than 180 calendar days, considering from the date of the premises of goods (products, works, services) under the customs regime of exports. In the event that the taxpayer could not confirm his right on time to confirm
Application of the tax rate of 0%, it is obliged to calculate VAT from the amount of sales at a rate of 18% (10%).

How to issue operations for accounting for export VAT in the program "1C: Management of production enterprise 8"?

Schemeexport VAT accounting operations displays the detailed composition and sequence of execution
Regulatory operations on the calculation in "1C: UPP 8".

Initial configuration of the program:

Please check, please in the information register "Accounting Policy (Accounting and Tax Accounting)" on the "VAT" laying installed, if you have the flag "The organization implements without VAT or with VAT 0%."

Only in the presence of this flag is included in the mechanism of using partial accounting required to track the batches of implementation with VAT and VAT 0%.

№	Document / Report in the program 1C: UKP 8	Comment
1	PART DOCUMENT:"The receipt of goods and services"; "Advance Report" and other ...	Acquisition of goods, services, work planned to be implemented using VAT rates 0%.
2	Document "Account received"	Registration of the invoice submitted by the supplier.
3	Document "Formation of records book books"	In the event that at the moment it is not yet known, the product will be implemented for export or not, an operation is formed upon presentation of the supplier VAT.
4	Report "Shopping Book"	Conclusion to print shopping books.
5	Realization documents: "Implementation of goods and services"; "Act on the provision of production services" and other ...	When reflecting the operations of the sale of goods, products, the export services in the table part of the document indicates the VAT rate of 0%.
6	Document "invoice issued"	Registration invoice issued
7	Document "VAT distribution of indirect expenses"	In case the amount of VAT filed by suppliers cannot be directly attributed to not to transactions taxable VAT on non-zero rates, not to operations not subject to VAT, not to operations for which the application of the VAT rate is assumed 0% The regulatory distribution of VAT with indirect costs is used.
8	Document "Recovery VAT"	In the event that the VAT filed by the supplier was previously adopted to deduct, then on the implementation of a batch of goods, work, export services, it is necessary to carry out an operation to restore VAT.
9	Document "Confirmation of the Zero VAT rate"	Confirmation of the taxpayer's right to use the rate of 0% in the program 1C: UPP is carried out by document "Confirmation of the Zero VAT rate".
10	Document "Formation of records book books"	The amount of accrued VAT should be reflected in the sales book - for this it is necessary to use the document "Formation of the Book of Sales", indicating the corrected period and the need to reflect this operation on the additional sheet of the sales book. To accrual VAT in the document it is necessary to set the flag "to implement with a 0% rate".
11	Report "Book Sales"	Conclusion to print a book of sales. On the Report Panel, set the Flag Flag Flag.
12	Document "Formation of records book books"	The amount of VAT presented to the deduction should be reflected in the shopping book - for this you need to use the document "Formation of the Book of Shopping". To present the amount of VAT to deduct in the document, the flag is established "is presented to deduct VAT 0%." Filling the document is carried out automatically on the "Fill" button.
13	Report "Shopping Book"	Display book shopping book. On the report panel you need to set the Flag Flag Flag.
14	Regulated report "VAT Declaration"	When filling out the regulated report "VAT Declaration" the amount of tax at a rate of 0% is divided into operations codes. Filling data with distribution by codes is carried out manually.

Article 164 of the Tax Code of the Russian Federation allows not to assess the sale of goods outside the Russian Federation by value added tax, that is, the tax rate for this operation is zero. At the same time, the exporter company simultaneously with the tax declaration must submit documents to the fiscal body confirming the right to use a rate of 0% within 180 days. Next, we will tell, as in 1C to carry out the necessary operations to satisfy all the requirements of the current legislation.

Step I Customize Accounting Policy

To make changes we need in the company's accounting policy, we proceed to the "Home" menu - "Settings" - "Accounting Policy".

Fig. 3.

It is important to remember that previously conducted documents should be renovated for correct accounting by the system.

Step II Calling Goods for Export

We give an example of the gaining goods for subsequent resale for export. Let us move in the "Shopping" menu - "Receivables (acts, invoices)."

Fig.4.

We will issue the acquisition of the Cheese "Adygei" in the amount of 5 tons at a price of 300 thousand rubles per ton, including VAT (10%) 136 363, 64 rubles.

Fig.5

Next, in the column "Method of Accounting VAT", we will note "blocked before confirmation of 0%." Thus, we marked that they purchased goods for export to the future, however, we will be able to reimburse tax only from the moment when I confirm the right to use a zero rate.

Step III make out export operation

Before you form a document reflecting the export operation in the Program, you should create a sales contract in foreign currency, as well as introduce a new currency accounting currency. This requires the "Directories" menu - "Currency" to introduce a new type of currency - euro.

Fig.6.

Fig.7.

In the "Currency Currencies" tab, if necessary, enter the required currency rate (in general, currency courses are loaded automatically), in our case - 1 € \u003d 74.1 rubles.

Fig.8.

After creating a new type of currency, we form a new export contract. Go to the "Directories" section - "contracts".

Fig.9.

In the journal of registration of contracts, we introduce a new agreement No. 1 of 06.07.2018. In the "Calculations" section, I choose Euro, and also indicate that payment is also made in this currency (in the currency of the Agreement).

Fig.10.

By registering the contract, we turn to the implementation of the goods. To begin with the "Sales" menu, we will find the section "Implementation (acts, invoices)".

Fig.11

Fig.12.

Please note that the VAT rate here is 0%.

Step IV Confirmation of the Zero VAT rate

It is possible to carry out this operation in 1C through the "Assistant Accounting of VAT", as well as "regulated VAT operations". You can find them in the "Operations" menu, then "closing the period".

Fig.13.

Open an "VAT Assistant Accounting".

Fig.14.

We find the document "Confirmation of the Zero VAT rate".

Fig.15

Fig.16.

The system automatically picked up from all operations carried out for the period (3rd quarter of 2018) it is an export operation. We confirmed this document to export an export operation that gives us the right to apply a tax rate of 0%. Press the "Conduct and Close" button.

When choosing another way to confirm the zero VAT rate - through the "Rules of VAT", also forms a document "Confirmation of the Zero VAT rate" with the date of September 30, 2018, since this is the last number of the quarter under consideration.

Step V Formation of books of shopping and books of sales. Tax return

The final stage of confirmation of the right to zero bid on VAT will be the formation of books of shopping and sales, as well as VAT declarations. Recall that these operations are carried out after closing the month.

Important! When issuing acquisition and subsequent resale operations, it is necessary to remember that along with commodity overlines, both for the purchase and for sale, in 1c, we must issue relevant invoices, since they are the basis for making information in the book.

To form the purchases book, we move on the "Reports" menu, further "VAT", and open the "shopping book".

Fig.17

In the top of the line, we set the period - III quarter of 2018 and click the "Shape" button.

Fig.18.

Since we confirmed our right to a reduced VAT rate, the program has formed a purchase book in such a way that a tax deduction on the goods acquired earlier acquired 136,363.64 rubles is shown in it. (Graph 16 shopping books).

Now fill the sales book. Go to the "Report" menu - "VAT" - "Book of Sales".

Fig.19.

The sales book formed taking into account the export operation, according to column 16 (tax rate 0%) The entire cost of selling 1,852,500 rubles is indicated. \u003d (25 000 € * 74.1 rubles), and VAT is not accrued for this operation.

Fig.20

We now move on to the formation of the actual VAT Declaration for the III quarter of 2018. We turn to the "Reports" menu - "1C reporting" - "Regulated Reports".

Fig.21

Click on the "Create" button, in the pop-up window, select the report "VAT Declaration".

Fig.22

We set the period - III quarter of 2018 and click the second time on the "Create" button.

Fig.23

Fig.24

The declaration contains a title list and 12 sections. In the third section, we will see the amount of tax subject to refund - 136 364 rubles. This means that the program calculated the tax deduction.

Fig.25

Section 4 indicates the amount of export operation, VAT for which is designed for 0 percent.

Fig.26

Sections 8 and 9 reflect information from the purchases book and sales books, respectively (Fig. 27 and Fig. 28) in the context of the names of the supplier and the buyer of the goods.

Fig.27

Fig.28.

Turning to Section 1, we will see that the total amount of VAT for the period under review is 136,364 rubles. To reimburse from the budget, the control ratios are withstanding.

Fig.29

Recovering VAT

Now consider the situation when we violated the deadlines and it is necessary to restore VAT on the export operation. Through the "Operations" menu, we will find the "Regulatory VAT Regulatory Transactions".

Fig.30

In the registration log of "RELATIVE VAT operations" we find the "Create" button and select the document "Confirmation of the Zero VAT rate".

Fig.31

In this document, the "Event" column will notice "not confirmed the rate 0".

Fig.32

When registering the document, an invoice for the restored VAT amount is automatically created. At the same time, a tax rate at a rate of 10% is charged in the sales book.

Fig.33

Accounting for the export VAT in 1C is quite simple and understandable for the user, as well as effective both for companies with a large number of export operations and small. At the same time, it should be remembered that the norm of article 165 of the Tax Code of the Russian Federation requires simultaneous with the declaration, sending an additional list of documents (international treaty, cargo customs declaration, etc.).

To confirm exports to collect and submit to the tax together with the VAT Declaration Next set of documents:

Export contract with foreign counterparty (copy).
Cargo Customs Declaration (its copy with customs marks, which has released goods).
Copies of transport, shipping and other documents with marks of customs authorities.

In case of unconfiguration of exports, we must accrue VAT "rear-numbered" at the rate that operated on the date of export operation, using an additional leaf of the sales book.

With respect to the "incoming" VAT (who was paid by the supplier of the exported goods) also apply special rules. This VAT may be taken in a test only after confirmation or unconfiguration of exports (amendment: from 01.07.2016 The incoming VAT can be taken to the test before confirmation - this rule works only for non-commodity; indicate that this non-ferry product is needed in the nomenclature - not Put a tick when it is created when specifying the TNTD code).

Consider these situations in relation to 1C: Accounting 8.3 (edition 3.0).

Set up accounting policies

First of all, we will definitely adjust the incoming VAT - this is necessary, as we will take into account the goods for exports at a rate of 0%.

We go to the section "Main" Point "Taxes and Reports":

Here I choose the item "VAT" and set the checkbox "separate accounting of the incoming VAT":

There, we set the item "Separate accounting of VAT on the methods of accounting." This option includes a new method of separate accounting of VAT using an additional subconto "Method of VAT accounting" on 19 bills.

We buy goods for export

Create a new document "Arrival of goods":

According to this document 01/01/2016 we purchased 2 tons of wheat 1 varieties at a price of 10,000 (including VAT) per ton.

At the same time in the tabular part (turn the screen to the right) we pointed out as a subconto 19 account value "is blocked to confirm 0%":

This means that this item is purchased by us for further exports, which means the deduction of VAT on it will be able to be taken solely after confirmation or unconfiguration of exports.

Do not forget to register the incoming invoice ("Register" button at the bottom of the document):

We implement the goods for export

Finally, we go to the section "Sales Point" Implementation (acts, invoices) ":

Create a new document "Sales of goods":

We implement (for export) 2 tons of wheat by foreign counterparty at a price of 500 euros per ton at VAT rate 0%.

At the same time, in the contract with the buyer, we clearly indicated that the calculation is conducted in euros:

We carry out a document, and then discharge the invoice (button at the very bottom):

Export confirmed

The full package of documents confirming the export was collected by us 15.04.2016. This package of documents will be submitted by us to the tax inspection together with the declaration for the 2nd quarter.

To reflect the fact of confirmation in 1C go to the section "Operations" item "Regulatory transactions of VAT":

Create a new document "Confirmation of the Zero VAT Rate":

We indicate the date 04/15/2016 (or 06/30/2016 - the last day of the quarter in which the documents are provided) and click the "Fill" button:

The table part will automatically be filled with unconfirmed exports. In the "Event" field, indicate the value "confirmed the rate of 0%":

Now that we have confirmed exports, it turned out to be fulfilled by the condition for taking the "incoming" VAT on this product.

But for this it is necessary to form a purchase book records for the 2nd quarter (the period in which we confirmed exports).

To do this, go to the Assistant on Accounting for VAT for the 2nd quarter:

And go to the formation of purchase book records

Install the daw "is presented to deduct the VAT 0%" and click the "Fill Document" button:

The "Acquired Values" tab will automatically be filled with a confirmed implementation:

We see that it affected the incoming VAT in the amount of 3,050 rubles 85 kopecks:

According to the report "Analysis of Accounting for VAT" for the 2nd quarter of VAT to reimbursement amounted to 3,050 rubles 85 kopecks:

Export is not confirmed

Now we will see the events at the time of the sale of goods for export of 01/10/2016 and suppose that documents confirming the exports to us so failed.

In this case, for 181 days from the day of export (July 9, 2016), such exports becomes unconfirmed and we have an obligation to accrue VAT in the back number, reflecting it in an additional sheet of sales book for 1 quarter.

To reflect the fact of non-confirmation in 1C go to the section "Operations" section "Regulatory operations of VAT" and create a new document "Confirmation of the zero VAT rate":

Indicate the date 07/09/2017 and click the "Fill" button in tabular.

The table part of the document was automatically filled with unconfirmed exports.

In the "Event" field in the tabular part, indicate the value "not confirmed the rate of 0%."

We also do not forget to specify the article of other expenses through which VAT will be credited to pay to the budget:

We carry out a document and pay attention to the fact that the program automatically created and filled in a tabular invoice issued with VAT in the amount of 14 335.11:

This VAT was automatically calculated by the program with the amount of exports from above, at a rate of 18% (this rate is indicated in the product itself).

It remains to make sure that after this operation in an additional sheet of sales books for the 1st quarter, the created only invoice with VAT in the amount of 14,335 rubles 11 kopecks appeared.

To do this, go to the VAT account assistant for the 1st quarter and open the "sales book":

In the report settings ("Show Settings" button) specify "form additional sheets" for the current period:

We formulate the report, open up "Extras. Sheets for the 1st quarter of 2016" And we see our invoice that obligs us to pay to the budget of 14,335 rubles and 11 kopecks:

But not everything is so scary after all, simultaneously with the unconfirmation of exports, we have the right to take into the credit of the incoming VAT. This fact will also be reflected in an additional sheet, but already shopping books.

But for the start, we go to the Assistant on accounting for VAT for the 3rd quarter (it was in this period that 181 days from the day of export and export acquired the status of unconfirmed) and discover the formation of purchase book records:

We set the item "filed to deduct the VAT 0%" and click the "Fill Document" button. The table part "acquired values" automatically filled in:

We carry out a document, and then open the Assistant for Accounting for VAT for the 1st quarter. From here, go to the shopping book:

In the settings ("Show Settings" button) indicate the "Forming additional sheets" item for the current period:

We formulate a report, open up "Add. Sheet for the 1st quarter of 2016" and see that the incoming invoice with VAT was reflected here in the amount of 3,050 rubles and 85 kopecks:

Total VAT to pay for the first quarter according to the report "Accounting for VAT" will be 11,284 rubles and 26 kopecks.

In the program "1C: Accounting 8" automated VAT accounting for purchased goods implemented with the use of VAT rates 0% (for export operations and similar cases). Regulatory operation confirmation Rate 0% Allows you to register a confirmation fact or not confirm the VAT rate of 0% for such operations. E.V. Baryshnikov, a consultant, in practical examples considers the procedure for taking into account the export VAT in the program "1C: Accounting 8".

In accordance with paragraph 1 of Article 164 of the Tax Code of the Russian Federation in the implementation of operations on the sale of goods (products) on export taxation is made at a rate of 0%, while the taxpayer is obliged to confirm its right to apply this rate. A package of documents to confirm the right to use the rate of 0% taxpayer is obliged to grant no later than 180 calendar days, counting from the date of the premises of goods (products) under the customs regime of exports. In the event that the taxpayer could not confirm his right to apply the tax rate of 0%, it is obliged to calculate VAT from the amount of sales at 18% (10%).

Consider the order of reflection of operations for accounting for export VAT in "1C: Accounting 8".

In the register of information "Accounting Policy of Organizations" on the tab "Accounting for VAT" It is necessary to establish the flag "The organization implements realization without VAT or with VAT 0%." When installing this flag, the mechanism of using partial accounting is included, which is necessary to track the batches of implementation with VAT and VAT 0%.

The procedure for the user's actions in export operations is presented in Tables 1 and 2. It depends on whether or not the rate of 0% is confirmed.

Table 1

The right to use rates 0% confirmed by the taxpayer

Economic operation	Document / report	VAT accounting wiring	Comment
	"The arrival of goods and services"	Debit 19.03 Credit 60.1
		Debit 68.02 Credit 19.03	VAT presentation to deduction is carried out if it is not known that the goods will be implemented for export
Formation of shopping book	"Book of purchases"
	"Implementation of goods and services"	Debit 19.07 Credit 19.03
	"Recovery VAT"	Debit 19.03 Credit 68.02	The document is used if the supplier's previous VAT was adopted to deduct; Restored VAT is reflected in the additional sheet of purchases book for the period in which VAT was taken to deduct
The taxpayer received confirmation of the right to apply tax rates 0%			In the tabular document in the column "Event" choose - "The rate of 0% is confirmed"
	"Formation of purchase book records"	Debit 68.02 Credit 19.07
Formation of shopping book	"Book of purchases"

table 2

The right to use rates 0% is not confirmed

Economic operation	Document / report	VAT accounting wiring	Comment
Arrival of goods (rate 18%)	"The arrival of goods and services"	Debit 19.03 Credit 60.1
VAT supplier charged to deduction	"Formation of purchase book records"	Debit 68.02 Credit 19.03	The presentation of VAT to deduct is carried out if the implementation is not expected to export
Formation of shopping book	"Book of purchases"
Implementation of goods for export (rate 0%)	"Implementation of TMT and services"	Debit 19.07 Credit 19.03
Restoration of VAT previously accepted for deduction	"Recovery VAT"	Debit 19.03 Credit 68.02	The document is used if the supplier's previous VAT was adopted to deduct; Recovered VAT is reflected in the additional sheet of purchases book for the period in which VAT was taken to deduct
The taxpayer has not received confirmation of the right to use tax rates 0%	"Confirmation of the Zero VAT rate"	Debit 68.22 Credit 68.02 Debit 91.02 Credit 68.22	In the tabular part of the document in the column "Event" to choose - "the rate of 0% is not confirmed," in the "VAT rate" column select the appropriate VAT rate to accrual the tax. On the "Advanced" tab, specify the article of other expenses
Accrued VAT	"Formation of record book records"		In the document to establish the flag "on implementation with a bid 0%"
Formation of the book of sales	"Book Sales"		On the report panel set the flag "To form additional sheets"
Presentation of VAT amount to deduct	"Formation of purchase book records"	Debit 68.02 Credit 19.07	In the document, set the flag "is presented to deduct VAT 0%"
Formation of shopping book	"Book of purchases"		On the report panel set the flag "To form additional sheets"

Example 1. Confirmation for the right to apply VAT rates 0% Received

The organization of LLC "RMS" carries out the sales of goods, including for export. On February 15, 2008, a batch of goods for export was implemented. On July 15, 2008, confirmation was obtained for the right to apply VAT rates 0%.
RMS LLC acquired a batch of goods for a total amount of 5,000,000 rubles. (incl. VAT 18% - 763 711.86 rub.). On February 15, 2008, the goods party is implemented for export.

To reflect the fact of sale of goods, a document "Implementation of goods and services (main menu Sale -\u003e Implementation of goods and services).

In the tabular part of the document when implementing exports in the "% VAT" column, set the value to 0%.

When conducting a document, wiring is formed:

Debit 90.02.1 Credit 41.01 - The cost of goods is written off; Debit 19.07 Credit 19.03 - Reflects VAT when implementing VAT 0%; Debit 62.01 Credit 90.01.1 - Revenue reflected from the sale of goods; Debit 62.01 Credit 62.01 - the advance payment from the buyer (the wiring is formed in the case of transferring a prepayment from the buyer for the goods).

In accordance with paragraph 3 of Article 172 of the Tax Code of the Russian Federation, the VAT amounts made by the supplier on goods implemented at the VAT rate of 0% can be charged to deduction after confirming the right to use zero rates.

Confirmation of the right to use should be obtained by the taxpayer within 180 days from the date of implementation.

In the event that the VAT filed by the supplier was previously adopted to deduct, then in the fact of the implementation of the batch of goods for export, it is necessary to carry out an operation to restore VAT. The document is filled automatically if there are amounts for recovery.

Debit 19.03 Credit 68.02 - VAT has been restored, previously taken to deduction.

Restored VAT amounts are reflected on an additional sheet of purchases book for the period in which VAT was taken to deduct. To do this, in the VAT Recovery Document, you need to install the "Extra. Sheet" flag and specify the adjustable period in the corresponding column, and when the report is generated by the "Book of Shopping Book", set the Forming Additional Sheets flag and set the period (for the current or corrected).

In the event that the supplier's VAT earlier was not accepted - the VAT Recovery Document is not used.

The fact of obtaining confirmation of the right to use the zero rate is recorded in the system document "Confirmation of the Zero VAT rate" (Main Menu Sale -\u003e Conducting a Book of Sales -\u003e Confirmation of the Zero VAT rate). The "Fill" button in the tabular part of the document makes data on all operations on the implementation using VAT rates 0%. Under the terms of the example, the data on a batch of goods implemented on exports on February 15, 2008 will be praised in the table part of the document (see Fig. 1).

Fig. one

In the "Event" column, to confirm the right, you must select the value "confirmed the rate of 0%" (by default, the system itself determines this value, if necessary, the user edits the value of this column).

When conducting a document does not form wiring on confirmation of the rate of 0%.

To reflect in the book of purchases of VAT sums presented by the supplier by goods implemented at the rate of 0%, it is necessary to use the document "Formation of the Book of Shopping" (Main Menu Purchase -\u003e Home Shopping Books -\u003e Formation of the Book of Shopping).

The document has two modes:

adoption of VAT to deduct the values \u200b\u200bused for operations taxable VAT at rates of 18%, 10%, etc., except rates 0%;
vAT adoption to deduct on the values \u200b\u200bused for operations taxable VAT at a rate of 0%.

The selection of the mode is carried out using the flag "brought by VAT to deduct 0%" - if it is installed, the mode is used associated with the use of the VAT rate of 0% by implementation. The document filling is carried out automatically on the "Fill" button - see Fig. 2.

Fig. 2.

When conducting a document forms wiring:

Debit 68.02 Credit 19.07 - VAT is presented to deduct.

To form a book of shopping, a report "Book of Shopping" is used (Main Menu Purchase -\u003e Purchase Books -\u003e Shopping Book).

Example 2. Confirmation for the right to apply VAT rates 0% for 180 days not received

The organization of LLC "RMS" carries out the sales of goods, including for export. On February 15, 2008, a batch of goods for export was implemented. Within 180 days, the organization has not received confirmation for the right to apply VAT rates 0%.

If it is impossible to confirm the application of the VAT rate of 0%, the taxpayer is obliged to charge the VAT on the implementation. For this purpose, the document "Confirmation of the Zero VAT rate" is used. On the "Documents of Implementation" tab in the "Event" column, select the value - "The rate of 0% is not confirmed." The definition of VAT amount depends on the selected VAT accrual option in the "Accounting Policy of Organizations".

To determine the amount of VAT, it is possible to use two options (see Fig. 3):

VAT is distinguished from revenue;
VAT is calculated from above.

Fig. 3.

Due to the fact that in the Tax Code of the Russian Federation, the procedure for accrual VAT is clearly not established if it is impossible to confirm the legality of the application of the VAT rate of 0%, the choice of VAT accrual option is provided at the discretion of the user.

On the Advanced tab, you must specify the article of other expenses.

When conducting a document forms wiring:

Debit 68.22 Credit 68.02 - accrued VAT for implementation; Debit 91.02 Credit 68.22 - The amount of VAT for expenses is written off.

The amount of accrued VAT should be reflected in the sales book - for this it is necessary to use the document "Formation of the Book of Sales", indicating the corrected period and the need to reflect this operation on an additional sheet of sales book in the appropriate speakers.

The amount of VAT presented to the deduction should be reflected in the shopping book - for this you need to use the document "Formation of the Book of Shopping".

When filling in the VAT declaration, the tax amount at a rate of 0% is divided into operation codes. Filling data with distribution by codes is carried out manually.