The company can make sales without VAT if it meets the criteria prescribed in Article 145. Tax Code of the Russian Federation, or operations are performed that are not subject to taxation under Article 149. Tax Code of the Russian Federation. Also, a company can operate without charging additional tax when under special regimes, that is, when applying a tax regime different from the general one.

Sale of goods without VAT

A company can sell goods without paying added tax on:

USN, UTII, PSN;
OSNO, if there is an exemption under articles of the tax code (145 or 149).

The work of such companies has some features that are sometimes not very convenient for their activities. First of all, the question arises of how to take into account the tax imposed by suppliers of these values, and difficulties often arise with those clients who work on a common system and want to be able to separate VAT from the cost of purchased goods to reimburse it.

“Input” VAT on goods

Upon receipt of goods, primary documentation is attached, which may include an invoice with a highlighted tax amount. Companies working with added tax can submit VAT for deduction by allocating it to a separate account 19, in which case the goods are accounted for at cost minus the allocated VAT.

If a company does not work with VAT due to the use of a special regime or when exempt from tax liability, then it does not have the opportunity to refund VAT. The tax imposed by suppliers will have to be included in the cost of the goods themselves, taking them into account at a cost that includes the added tax. This operation inflates the acquisition costs to a significant extent, so the company must carefully select suitable suppliers for itself.

If there is no tax in the supplier's documents (which may happen if he does not have such a tax obligation for the reasons stated above), no questions arise about what to do with the input tax. Goods are accepted for accounting at the actual cost stated in the accompanying documentation.

VAT on sales of goods

The second difficulty that arises when selling goods without charging added tax is resolving the issue of the absence of VAT in the documentation provided to customer buyers.

If the buyer also does not pay VAT, then this issue disappears by itself. If the client uses the traditional taxation system, and it is important for him to be able to reimburse the tax on purchased goods, then the company should resolve this issue in advance. The following solutions are possible:

No.	Solution	Explanations
1.	Persuade the client to work without VAT refund, providing convincing arguments justifying such a need	It is not beneficial for clients - many companies on OSNO require s/f and the ability to deduct VAT. If further resale is planned, then the buyer will have to add additional tax on the full purchase price and pay it to the budget, plus the final sale price of the valuables increases.
2.	Offer lower prices compared to competitors working with VAT	It is not beneficial for the seller - this can only be done in order to retain the client. The client can find another supplier who will offer a similar product with VAT, the buyer will reimburse the tax, and accept the goods for accounting at cost minus the refunded tax, which will be much more profitable for him. To prevent this from happening, you can reduce the price in advance by the amount of added tax so that the final cost in the documents for the client is comparable to the cost offered by other suppliers, subject to VAT refund.
3.	Accrue and pay VAT on the cost of goods sold and provide the client with s/f	It is not beneficial for the seller, since he will have to pay tax in the absence of such an obligation. The company will pay the tax without being able to reimburse VAT on it, that is, unnecessary expenses arise, as well as additional responsibilities for filling out the tax return and subsequently the VAT return.
4.	Abandon the client.	If the first case is not beneficial to the buyer, then the second and third are not beneficial to the company itself. There will be only one way out - to refuse such a client and find those for whom the presence of a dedicated VAT in the primary documentation is not important

On the one hand, the sale of goods with VAT is simpler and does not require the calculation and payment of tax, but on the other hand, several complex issues arise that will have to be resolved in a certain way.

Therefore, it is recommended to think in advance about who the company plans to work with, who its suppliers and buyers will be, whether they work with VAT, and whether they will need to issue invoices. Only after such an analysis can a decision be made on switching to special regimes or voluntarily using the existing right to VAT exemption.

Sale of services without VAT

For those companies that provide services to their clients, the same difficulties arise as described above for companies selling goods without VAT.

In particular, for various types of valuables purchased for the provision of services (materials, equipment, machinery, services, works), it will not be possible to reimburse input VAT if these valuables are used in services not subject to this type of tax.

If the supplier presents the price including VAT in the documents, then he will have to pay this tax, but will not be able to reimburse it. Valuables will have to be taken into account at actual cost, including added tax.

When a service is provided to a client, an invoice will not be generated, since there is no obligation to pay the added tax. If clients are satisfied with this, then no problems arise. However, a number of customers using the main tax regime, in most cases, require an invoice for tax reimbursement.

When working with such clients, again there is a need to additionally resolve the issue of the absence of VAT in the documents. Or the company will have to charge tax and provide an invoice in order to retain such a client.

Reflection of revenue from sales without VAT in accounting (entries)

Sales revenue is generated at the time of confirmation of the provision of services (signing of the acceptance certificate with the customer) or at the time of sale of goods (fact of shipment to the buyer). To reflect revenue, there are 2 accounts in accounting - 90 and 91.

Account 90 is used in cases of sale of goods, products, services, works, if this is the main activity of the company. 91 accounts are used for the sale of fixed assets, material assets, intangible assets, that is, when carrying out operations that do not constitute the main activity of the company, such operations are one-time in nature.

Revenue is subject to reflection on the credit of the specified accounts (subaccount 1) in correspondence with the account for accounting settlements with the client or customer (62). Corresponding wiring: D62 K90 (or 91).

If the sale is carried out without charging the added tax, then the amount of revenue will not include VAT and, accordingly, the above entry is reflected in the total selling price of the transaction without charging VAT.

Cost excluding VAT

Simultaneously with the posting to reflect revenue without VAT, there is a need to write off the cost of products sold, goods, services and other valuables.

The cost is reflected in the debit of accounts 90 or 91 (subaccount 2) in correspondence with accounts 41, 43, 44, 20, 01, 04, depending on the type of assets sold. This posting for writing off the cost of sales is always carried out without taking into account VAT, regardless of whether the seller works with added tax or not.

If VAT is not charged, that is, the company does not have such a tax obligation, then the final financial result is formed as the difference between revenue and cost. If there is an obligation to accrue and pay VAT, then it is reflected in subaccount 3 in the debit of accounts 90 or 91 in correspondence with the credit of account 68. In this case, the financial result is reduced by the amount of VAT accrued for payment.

An entry in the specified book is made only if there is a generated invoice. If such a form has not been issued, then there is no need to fill out the book.

A company can operate without VAT in three cases:

a tax regime different from the traditional one is applied;
the right to exempt all activities from paying this type of tax under Article 145 is used;
the right to exemption of certain transactions under Article 149 is used.

The obligation to generate an invoice, and, therefore, to make a registration entry in the sales book arises only in the second case. At the same time, in the columns of the invoice to indicate the tax and its rate, the wording “excluding VAT” is written.

An entry in the sales book about the formation of such an invoice must be completed by filling out the last column 19 (cost of VAT-exempt sales).

In all other cases, there is no need to draw up an invoice and fill out a book, unless, of course, the company voluntarily adds VAT to the cost of sales for payment to the budget. This usually happens in order to retain an important or large client. Such VAT will have to be paid and the client will have the opportunity to recover it using the provided invoice.

"Simplers" are not. That is, this tax is not calculated when selling goods (work, services). However, when purchasing valuables from VAT payers, a so-called “input” tax appears in the “simplified” accounting. Can it be immediately written off as expenses under the simplified tax system, or should it be included in the initial cost of purchased assets? How to reflect “input” VAT on accounting accounts and at what point to write it off? In particular, is it necessary to keep records in special account 19 “Value added tax on acquired assets,” or can payers using the simplified tax system do without it? What documents will confirm the validity of the accounting? You will find answers to these popular questions in this article.

How “input” tax is reflected in tax accounting under the simplified tax system

The “simplified” rules with an income minus expenses item vary depending on what the taxpayer bought.

Situation 1. You purchased goods, materials, works or services. In this case, at the time of writing off the purchase price as expenses, you have the right to write off VAT on it. In this case, two entries must be made in the Income and Expense Book. One will be for the amount of “input” VAT. The other is for the amount of the rest of the purchase. If you take into account only part of the purchase, then recognize the tax partially as an expense. This procedure follows from subparagraph 8 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

Let us remind you that in order to write off the cost of work, services or materials as expenses under the simplified tax system, it is enough to capitalize them and pay them to the seller. There is an additional condition for goods - they must also be sold. The fact that they were paid by the buyer, your client, does not matter (clause 2 of Article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 17, 2014 No. 03-11-09/6275). Accordingly, the same write-off rules apply to “input” VAT.

Note! Write off “input” VAT as expenses under the simplified tax system according to the same rules as goods, materials, work, services for the purchase of which it was paid.

At the same time, do not forget that only those expenses that are directly named in the closed list given in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation are written off as expenses. If there is no reason to write off the value itself, then the “input” VAT on it does not apply to expenses under the simplified tax system.

Situation 2. Fixed assets or intangible assets purchased. Such objects are reflected in tax accounting under the simplified tax system as they are put into operation and paid for at the original cost, which is formed in accounting (clause 3 of article 346.16 of the Tax Code of the Russian Federation). And it includes VAT (subclause 3 of clause 2 of Article 170 of the Tax Code of the Russian Federation, clause 8 of PBU 6/01 “Accounting for fixed assets”, clause 8 of PBU 14/2007 “Accounting for intangible assets”). Therefore, in the Accounting Book, indicate the price of fixed assets and intangible assets along with the “input” tax. The tax is not shown as a separate line in the Accounting Book. We also remind you that for fixed assets, the rights to which are subject to state registration, an additional condition for their accounting is provided - documents must be submitted for registration of these rights.

How to write off “input” VAT in accounting

The amount of “input” VAT for “simplified” residents is supposed to be taken into account in the purchase price (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation). That is, you need to create one record:

Debit 10 (08, 20, 25, 26, 41, 44...) Credit 60 (76)

the purchase price is reflected, including “input” VAT.

However, those who “simplify” the object of taxation, income minus expenses, often strive to allocate “input” VAT separately in the accounting accounts. Indeed, for a number of purchases, primarily materials, goods, works and services, such tax must be shown in the Accounting Book as a separate line. And in order to bring together the accounting and tax accounting data, some accountants believe that it is advisable to allocate the “input” VAT separately on account 19 “Value added tax on acquired assets.”

On a note. On what purchases does “input” VAT not apply?
1. The seller is not a VAT payer. This means that your counterparty operates under a special tax regime, just like you. This may be the simplified tax system, UTII, patent or unified agricultural tax. Sellers in special modes do not charge VAT on sales and do not issue invoices (clauses 2 and 3 of Article 346.11, paragraph 3 of clause 4 of Article 346.26, clause 11 of Article 346.43 and clause 3 of Article 346.1 of the Tax Code of the Russian Federation) .
2. Sales by force of law are not subject to taxation (exempt from VAT). Such cases are listed in Article 149 of the Tax Code of the Russian Federation. These include, for example:

carrying out banking operations by banks (except for collection);
transport inspection services;
services of archival organizations for the use of archives.

In this case, there will be no “input” VAT and no invoice. However, until 2014, the seller had to issue invoices for such transactions with the note “Without tax (VAT).” However, from January 1, 2014, this procedure was canceled due to amendments to paragraph 5 of Article 168 of the Tax Code of the Russian Federation.
3. The company is exempt from performing duties as a VAT payer. This benefit is provided for in Article 145 of the Tax Code of the Russian Federation. It can be used by companies and entrepreneurs with small sales turnover. The total amount of their revenue for the three previous consecutive calendar months should not exceed 2 million rubles. excluding VAT. Please note: in this case, the seller is still obliged to issue an invoice marked “Without tax (VAT)” (clause 5 of Article 168 of the Tax Code of the Russian Federation).

However, in our opinion, this is unlikely to help. Judge for yourself. The moments of writing off purchases in accounting and tax accounting are different. Thus, materials, as a general rule, can be written off under the simplified tax system when the valuables are capitalized and paid to the supplier (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). In accounting, you need to wait until they are released into production (clause 93 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). In this case, the fact of payment is not important for accounting. For goods, the write-off times may also differ due to payment to their supplier - this is a mandatory requirement for tax accounting (subclause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation).

That is, expenses in accounting and tax accounting are formed at different points in time. Accordingly, VAT must also be written off at different times. Therefore, it is advisable to configure the program in such a way as to maintain separate VAT accounting only in tax accounting. If VAT is also allocated in accounting, you can only become more confused.

Example. Accounting for “input” VAT in a “simplified” way
Elena LLC, which uses the simplified tax system for income minus expenses, purchased a batch of goods in April 2014 - 450 pieces of chairs worth 1,180 rubles. per unit, including VAT - 180 rubles. In the second quarter the entire batch was sold, namely:

in April - 175 chairs;
in May - 120 chairs;
in June - 155 chairs.

On June 30, 2014, only half of the purchased valuables were paid to the supplier. The rest will be paid in the third quarter. In April, the accountant made the following accounting entries:

Debit 41 Credit 60

RUB 531,000 (RUB 1,180 × 450 pcs.) - reflects the cost of purchased goods, including “input” VAT;

RUB 206,500 (RUB 1,180 × 175 pcs.) - the cost of goods sold in April is written off.

Postings were made in the following months:

Debit 90 subaccount “Cost of sales” Credit 41

RUB 141,600 (RUB 1,180 × 120 pcs.) - the cost of goods sold in May is written off;

Debit 90 subaccount “Cost of sales” Credit 41

RUB 182,900 (RUB 1,180 × 155 pcs.) - the cost of goods sold in June is written off.

In tax accounting at the end of the second quarter (June 30), the accountant wrote off the cost of only those sold assets that were paid to the supplier, while highlighting VAT. A total of 265,500 rubles were written off for expenses. (RUB 1,180 × 450 pcs. × 50%), of which:

RUB 225,000 (1000 rubles × 450 pcs. × 50%) - cost of goods excluding VAT;
40,500 rub. (180 rub. × 450 pcs. × 50%) - the amount of VAT on goods.

Based on which document is “input” VAT taken into account?

Any VAT payer, when shipping goods (work, services) to legal entities, is obliged to issue an invoice with the amount of value added tax allocated in it. The seller has five calendar days for this, counting from the date of shipment (clause 3 of article 168 of the Tax Code of the Russian Federation). “Input” VAT will also be highlighted on the delivery note or deed that you receive.

Instead of an invoice and a waybill (act), recently a single universal transfer document (act) (or abbreviated as UPD) can be used (letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ203/96@). At the same time, in order for it to have the force of an invoice, the seller must assign status 1 to this document. It is indicated in the upper left corner of the UPD.

So, if you receive UTD with code 1, then on the basis of this one document you reflect in your accounting both the “input” VAT and the remaining cost of the purchase.

If you are issued an invoice (act) and an invoice, then both of these documents will confirm your right to accept VAT on expenses in tax accounting (letter of the Ministry of Finance of Russia dated September 24, 2008 No. 03-11-04/2/147). Check that the invoice is properly prepared and meets all necessary requirements. Thus, the document must be drawn up in accordance with the current form (approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, hereinafter referred to as Decree No. 1137). This is important because all expenses must be confirmed in tax accounting. And to write off “input” VAT as a separate type of expense, an invoice or UTD is required. In any case, this is what the inspectors insist on.

Essence of the question. To accept “input” VAT as an expense under the simplified tax system, you need an invoice from the supplier or a universal transfer document with status 1.

As for accounting, you can reflect the purchase with VAT on the basis of only an invoice (act) (clause 1, article 9 of the Federal Law of December 6, 2011 No. 402-FZ).

Please note: there may be no invoice if your employee purchased the goods as an accountable person and acted as an ordinary citizen. The fact is that sellers engaged in retail trade and public catering and selling to the public for cash may not issue invoices. It is considered that they fulfilled their obligation to issue an invoice if they issued the buyer a cash receipt or a strict reporting form (clause 7 of Article 168 of the Tax Code of the Russian Federation). Moreover, as a general rule, VAT is not allocated in such documents (clause 6 of Article 168 of the Tax Code of the Russian Federation). But if the tax is still allocated, you can equate a cash register receipt or a strict reporting form to an invoice. This is evidenced by numerous arbitration practices (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District dated August 23, 2011 No. KA-A41/767111).

Note! On the basis of an “advance” invoice, the simplified taxation system payer has no right to accept “input” VAT for accounting.

Useful tips. What to do with invoices that the seller issues for prepayment

General tax sellers are required to issue invoices not only for shipments, but also for prepayments received from the buyer. An exception is cases when the shipment is made within five calendar days after receipt of the advance payment (clause 3 of Article 168 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 12, 2011 No. 03-07-14/99). What should the “simplified” people do if they paid for the purchase in advance and received an “advance” invoice?

Since you just paid for the goods, but they have not yet arrived to you and you have not received them, you will not have any expenses. This means that there can be no talk of taking into account “input” VAT. When you pay for work or service in advance, the situation is similar - the work or service has not yet been completed, which means it will be taken into account later. Therefore, in fact, you, the “simplified people,” do not actually need an invoice for the advance payment. To account for “input” VAT, you need to receive a regular invoice for shipment.

Do purchase invoices need to be filed in the invoice journal?

Decree No. 1137 provides for the form of the invoice journal. “Simplers” often ask whether they should keep such a journal for invoices received for purchases. We hasten to reassure you: you do not have this obligation. In this case, you can fill out such a register only at your own request, if it is convenient for you. For example, to make it easier to control the availability of invoices received. Please note: it is advisable to simplify the approved journal form, leaving only those columns that you need for your work.

What to do with VAT on rent of state or municipal property

You should take into account the “input” VAT on rent of state or municipal property in the general manner - we talked about it above. The only difference is that the landlord does not issue you an invoice in this case. You are recognized as a VAT tax agent and issue this document to yourself. Therefore, on the day of settlements with the counterparty, withhold VAT from the rent amount (clause 5 of Article 346.11, as well as paragraph 1 of clause 3 of Article 161 of the Tax Code of the Russian Federation).

Record the tax withholding with the following entries:

Debit 60 (76) Credit 51

the amount of rent has been transferred to the lessor (excluding VAT);

Debit 60 (76) Credit 68

VAT is withheld from the rent.

Note! When leasing state or municipal property, the “simplified person,” acting as a tax agent, issues himself an invoice for the amount of the rent, highlighting the tax and marking “Rental of state (municipal) property.”

No later than the next five calendar days, write out one copy of the invoice for the amount of the rent. Highlight the tax in the document and make a note: “Rent of state (municipal) property” (clause 3 of Article 168 of the Tax Code of the Russian Federation). In the line “Seller” indicate the details of the counterparty, in the line “Buyer” - the details of your company. Your manager and chief accountant must sign the invoice. Register the finished document in Part 1 of the invoice journal and the sales book (clause 2 of the Rules for maintaining the invoice journal and clauses 3 and 15 of the Rules for maintaining the sales book (approved by Resolution No. 1137)).

Transfer the withheld tax based on the results of the quarter in which you withheld it, in three stages - in equal shares no later than the 20th day of each of the three months following the quarter (clause 1 of Article 174 of the Tax Code of the Russian Federation). For example, you can pay 1/3 of the tax amount for the first quarter before April 20, May 20 and June 20. Reflect the payment by posting:

Debit 68 Credit 51

the amount of withheld VAT is transferred to the budget.

Also, based on the results of the reporting quarter, no later than the 20th, submit a VAT return, filling out the title page and section 2. Submit the reports electronically or on paper (clause 5 of Article 174 of the Tax Code of the Russian Federation, order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n).

Note!
In the Income and Expense Accounting Book, “input” VAT is shown separately from the rest of the purchase amount. The exception is fixed assets and intangible assets. Their cost is reflected together with the “input” tax.
In accounting, it is advisable for all “simplified” to reflect the “input” VAT in the purchase price, without highlighting it separately.
In tax accounting, you can accept VAT on purchases as expenses only on the basis of a shipping invoice. An "advance" invoice is not suitable.

To account for “input” VAT, you need to receive a regular invoice for shipment. Do purchase invoices need to be filed in the invoice journal? Resolution No. 1137 provides for the form of the invoice journal. “Simplers” often ask whether they should keep such a journal for invoices received for purchases. We hasten to reassure you: you do not have this obligation. In this case, you can fill out such a register only at your own request, if it is convenient for you. For example, to make it easier to control the availability of invoices received. Please note: it is advisable to simplify the approved journal form, leaving only those columns that you need for your work.

If only income is taxed, then there is no point in taking into account expenses, and therefore there is no need to classify paid input VAT as expenses. Example of VAT accounting for purchased goods for subsequent sale Company "ABS" August 10, 2016

I bought 100 office chairs with a total cost of 590,000 rubles. for further resale. The supplier included an added tax of 90,000 rubles in this price. The chairs were paid to the supplier on August 12. In August, 20 chairs were sold, the buyers paid the full price.

Costs include the cost of twenty chairs sold - 20*5000 = 100,000 rubles. For the chairs sold, the corresponding share of the added tax can be attributed to expenses.

VAT = 100,000 * 18% = 18,000. Tax can be calculated in one more way: VAT = 90,000 * 100,000 / 500,000 = 18,000 rubles.

Simplified: accounting and tax accounting of input VAT

Info

Example Parus LLC purchased a lathe worth 236,000 rubles. (including VAT 18%) February 18, 2013. The machine was paid for on February 26 and put into operation on February 28.

Quarterly we include in expenses: March 31 - 59,000 rubles, June 30 - 59,000 rubles, September 30 - 59,000 rubles, December 31 - 59,000 rubles. Entry in KUDiR Another common question is how to make an entry in the book of income and expenses for input VAT? According to the Tax Code, value added tax is an independent type of expense (clause 8, clause 1, article 346.16), therefore it is recorded in the book as a separate line.

There are many explanations on this topic from the Ministry of Finance and the Federal Tax Service. What happens if you do not allocate VAT as a separate line, but write it down along with the cost of materials or goods? Such a violation cannot be classified as gross according to clause 3 of Article 120 of the Tax Code, since the accounting book on the simplified tax system is a tax accounting register, not an accounting register.

How to take into account input VAT when taxing?

What to do with invoices that the seller issues for prepayment Sellers applying the general tax regime are required to issue invoices not only for shipment, but also for the prepayment received from the buyer. An exception is cases when the shipment is made within five calendar days after receipt of the advance payment (clause 3 of article 168

Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 12, 2011 No. 03-07-14/99). What should the “simplified” people do if they paid for the purchase in advance and received an “advance” invoice? Since you just paid for the goods, but they have not yet arrived to you and you have not received them, you will not have any expenses.

This means that there can be no talk of taking into account “input” VAT. When you pay for work or service in advance, the situation is similar - the work or service has not yet been completed, which means it will be taken into account later.
Therefore, in fact, you, the “simplified people,” do not actually need an invoice for the advance payment.

How to take into account input VAT when taxing. examples

How to correctly take into account incoming VAT in expenses when taxing
Nuances of accounting for input VAT under the simplified tax system
400 bad request
VAT for the tax system “income minus expenses” in 2017

Simplified: accounting and tax accounting of input VAT What to do with invoices that the seller issues for prepayment Sellers applying the general tax regime are required to issue invoices not only for shipment, but also for prepayment received from the buyer. Exceptions are cases when the shipment is made within five calendar days after receipt of the advance payment (p. What should the “simplified” people do who paid for the purchase in advance and received an “advance” invoice? Since you just paid for the goods, but it has not yet arrived to you and you have not received it capitalized, then you will not have any expenses.
This means that there can be no talk of taking into account “input” VAT.

Input VAT for tax registration – taken into account in expenses without consequences

Therefore, there will be no sanctions for this. However, it is not worth giving tax inspectors any more grounds for complaints. Does a “simplified” person need an invoice? Input VAT is a separate type of expense, which means, according to clause 1 of Article 252 of the Tax Code, it must be confirmed by primary documents.

Which ones? 1. Documents related to the purchase of property: payment orders, invoices, certificates of services rendered, work performed. 2. Invoice (letter of the Ministry of Finance dated September 24, 2008 No. 03-11-04/2/147), compiled in accordance with all the rules by the Government Decree dated December 26, 2011.

Attention

One can argue with the opinion on the mandatory presence of invoices to include VAT in expenses. According to the Tax Code, an invoice is a document that is needed only for deducting VAT and nothing else.

There is a resolution of the Federal Antimonopoly Service of the Moscow District dated April 11, 2011.

How to correctly take into account incoming VAT in expenses when taxing

goods are paid for and sold;
materials have been paid for and received,
The OS has been paid for and put into operation.

Transferring activities from the main mode to the simplified mode Restore Conditions:

Goods paid for, but not sold;
Materials have been paid for but not used;
The fixed assets are paid for, but not fully depreciated.

Transition from the simplified mode to the main mode Send to deduction Conditions:

Presence of an invoice from the supplier;
The tax was not previously included in expenses;
Items not sold;
No materials used;
The OS is not fully depreciated;
Goods, materials or fixed assets are used in taxable activities.

Accounting for input tax in expenses Input added tax is the amount added by the supplier (performer) to the cost of valuables, services, and work.

400 bad request

And to write off “input” VAT as a separate type of expense, an invoice or UTD is required. In any case, this is what the inspectors insist on. As for accounting, you can reflect the purchase with VAT on the basis of only an invoice (act) (clause

1 tbsp. 9 Federal Law dated December 6, 2011 No. 402-FZ). Please note: there may be no invoice if your employee purchased the goods as an accountable person and acted as an ordinary citizen. The fact is that sellers engaged in retail trade and public catering and selling to the public for cash may not issue invoices.

It is considered that they fulfilled their obligation to issue an invoice if they issued the buyer a cash receipt or a strict reporting form (clause 7 of Article 168 of the Tax Code of the Russian Federation). However, as a general rule, VAT is not allocated in such documents (clause

6 tbsp. 168 of the Tax Code of the Russian Federation).
For these material assets, the company previously accepted a VAT refund in the amount of 4,500 rubles. In the fourth quarter ABS LLC must restore VAT on warehouse balances of materials in the amount of 4,500 rubles.

An example of accounting for input VAT on fixed assets. The initial conditions are the same. On the day of transition, ABS LLC also contained on its balance sheet a car purchased 2 years ago for 590,000 rubles.

(the added tax of 90,000 rubles was recognized as a deduction).

As of December 31, 2015 accrued total depreciation – 200,000 rubles. In the fourth quarter ABS LLC must restore VAT on fixed assets in the amount of: VAT = (90,000 * (500,000 – 200,000)) / 500,000 = 54,000 rubles.

Accounting for input VAT when switching from the simplified tax system Being a simplification, the company takes into account the VAT indicated by suppliers in costs in a part proportional to the goods sold.

Is it necessary to allocate VAT when simplifying the receipt of goods and services?

And on March 25 we will include RUB 300,000 in expenses. goods at purchase price and 54,000 rubles. VAT on these goods. VAT on fixed assets and intangible assets The situation with input VAT on fixed assets and intangible assets is different.

Such a tax does not apply to a separate type of expense under clause 8 of clause 1 of Article 346.16 of the Tax Code. Expenses for the purchase of fixed assets and intangible assets during the period of work on the simplified system are written off according to paragraph 3 of Article 346.16 and paragraph 4 of paragraph 2 of Article 346.17 of the Tax Code (letter of the Ministry of Finance dated November 12, 2008.

№03-11-04/2/167).

Namely, after their commissioning and payment to the supplier in equal quarterly installments. The initial cost of fixed assets and intangible assets in accounting using the simplified tax system is determined according to the accounting rules (PBU 6/01 and PBU 14/2007).

In accounting, non-refundable taxes are included in the original cost. According to the simplified tax system, value added tax is not refundable, therefore input VAT on fixed assets and intangible assets is included in the initial cost.

The organization acquires raw materials and materials for their use in production or sale in activities that are not subject to VAT (exempt from taxation). How to reflect the receipt of materials used for operations subject to and not subject to VAT in “1C: Accounting 8” edition 3.0? Including how to register and distribute the VAT claimed by the supplier? Consider the following example.

Example 1

CJSC TF-Mega applies a general taxation system and is a VAT payer. At the same time, the organization carries out operations both subject to VAT and exempt from taxation in accordance with Article 149 of the Tax Code of the Russian Federation, as well as operations the place of implementation of which is not recognized as the territory of the Russian Federation. In addition, CJSC TF-Mega sells goods from the warehouse to individuals and is a UTII payer for this type of activity.

In the 4th quarter of 2013, the revenue of CJSC TF-Mega was distributed by type of activity as follows:

sale of goods in bulk for the amount of RUB 755,200.00. (including VAT 18% - RUB 115,200.00);
sale of goods subject to UTII in the amount of RUB 110,000.00;
provision of advertising services to a foreign company in the amount of EUR 5,000.00 (EUR exchange rate - RUB 43.0251).
In addition, the organization distributed goods worth RUB 4,720.00 for advertising purposes.

On October 11, 2013, TF-Mega CJSC purchased 10 cartridges for office printers worth RUB 23,600.00 from Delta LLC. (including VAT 18% - RUB 3,600.00), as well as 100 pieces of souvenir pens with the company logo for distribution for advertising purposes worth RUB 4,720.00. (including VAT 18% - RUB 720.00).

On October 15, 2013 and December 2, 2013, 3 cartridges each were transferred from the warehouse to the organization’s office for internal use for management needs.

Accounting Settings

In order to start maintaining separate VAT accounting in the 1C:Accounting 8 (rev. 3.0) program using the new methodology, the user needs to make the appropriate settings:

in the Accounting Policy form, on the VAT tab, set the flags The organization carries out sales without VAT or with 0% VAT and Separate accounting of VAT on account 19 “VAT on acquired values”;
in the Accounting Parameters Settings on the VAT tab, set the flag VAT amounts are accounted for according to accounting methods (after making changes to the Accounting Policy, the program will prompt you to automatically make changes to the Accounting Parameters Settings).

Registration of receipt of materials

After execution Parameter settings accounting and Accounting policy in the tabular part of the document Receipt of goods and services with the type of operation Goods(similar to the type of operation Goods, services, commission on the bookmark Goods) props will appear VAT accounting method. This field displays information about the selected VAT accounting method, which can take one of the following values:

Accepted for deduction;
Included in the price;
For operations at 0%;
Distributed.

Receipt of materials into the organization is recorded by a document Receipt of goods and services with the type of operation Goods(section P purchases and sales- hyperlink Receipt of goods and services in the navigation bar). The header of the document indicates the number and date of the seller’s document, the name of the seller and the agreement with the seller, accounts of settlements with the seller and the procedure for setting off the advance payment.

These details are usually filled in automatically.

The tabular part of the document includes:

name of the purchased goods (from the directory Nomenclature);
data on the quantity and price of goods, the tax rate and the amount of VAT;
accounts for accounting of purchased materials and the amount of VAT presented;
method of accounting for VAT for each item.

To in the document Receipt of goods and services props VAT accounting method was filled in automatically, you need to use the information register setting Item accounting accounts(Fig. 1). We remind you that this information register is available from the section Nomenclature and warehouse via hyperlink Invoices accounting for items in the navigation bar.

Rice. 1. Setting up item accounting accounts

Since TF-Mega CJSC carries out both taxable and non-taxable transactions, and purchased cartridges are used in the company’s office, i.e. in all ongoing operations, then in the field VAT accounting method you need to specify a value Distributed.

The purchased souvenir pens will be used for distribution for advertising purposes, i.e., to carry out an operation exempt from taxation (clause 25, clause 3, article 149 of the Tax Code of the Russian Federation), since their cost is less than 100 rubles. Therefore, in the field VAT accounting method value is set Included in the price, and in the future the amount of input VAT will not be distributed.

If you need to set or change the VAT accounting method for all goods or for a specific group of goods at once, you can use group processing of the tabular part of the list of goods using the button Change, which allows you to set the value VAT accounting method simultaneously for the entire flagged list of products (Fig. 2).

Rice. 2. Group change in the method of accounting for VAT in the list of goods

After posting the document, accounting entries will be generated:

Debit 10.09 Credit 60.01

The cost of purchased cartridges excluding VAT;

Debit 10.01 Credit 60.01

– on the cost of purchased souvenir pens without VAT;

Debit 19.03 Credit 60.01

– the amount of VAT charged by the seller on purchased cartridges. In this case, account 19.03 indicates the third sub-account, reflecting the method of accounting for VAT - Distributed;

Debit 19.03 Credit 60.01

– for the amount of VAT charged by the seller on the purchased pens.

In this case, account 19.03 indicates the third sub-contour, reflecting the method of accounting for VAT - “Taking into account in value”;

Debit 10.01 Credit 19.03 with the third sub-conto “Considered in the cost”

– for the amount of submitted VAT included in the initial cost of purchased souvenir pens.

We remind you that to register a received invoice, you must enter the number and date of the incoming invoice in the appropriate fields of the document Receipt of goods and services and press the button Register. This will automatically create a document , and a hyperlink to the created invoice will appear in the form of the base document. As a result of the document Invoice received for receipt an entry will be made in the information register Invoice journal.

Please note that in document form Invoice received for receipt missing flag Record VAT deduction in the purchase book. This is due to the peculiarity of the new separate accounting technology, which provides for the registration of received invoices in the purchase book only at the end of the tax period and after carrying out regulatory operations VAT distribution And Generating purchase ledger entries.

At the same time, if in the accounting policy settings the flag Separate VAT accounting on account 19 “VAT on purchased values” will be withdrawn, then in the form of a document Invoice received for receipt a flag will appear Record the VAT deduction in the purchase ledger.

The received invoice will be registered in part 2 of the log of received and issued invoices (section Accounting, taxes, reporting- Invoice log button on the action bar).

Transfer of materials into operation

The write-off of materials (printer cartridges) for use in the organization's office is carried out using the document Request-invoice(chapter Production- hyperlink Requirements-invoices in the navigation bar). The header of the document indicates the warehouse from which the materials will be transferred and, if necessary, sets the flag Cost accounts on the bookmark Materials.

When the flag is set Cost accounts on the bookmark Materials fields will appear: Cost item,Cost division, Nomenclature group And VAT accounting method, which will allow you to set the appropriate values for each item.

If the specified flag is absent, an additional bookmark will appear in the document Cost account, on which values are set that are the same for all item items.

To more conveniently and quickly add materials to a document, you can use the button Selection on the bookmark Materials.

After completing the document Request-invoice

Debit 26 Credit 10.09

For the cost of cartridges transferred to the office for use.

The transfer of three cartridges for use on December 2, 2013 is processed in a similar manner.

Distribution of souvenirs for advertising purposes

Souvenir pens given to an indefinite number of people for advertising purposes are written off on the date of the promotion (for example, the date of the exhibition).

After completing the document Request-invoice An entry is entered into the accounting register:

Debit 44.01 Credit 10.01

The cost of souvenir pens includes VAT.

At the same time, account 44.01 indicates the subconto of the cost item - “Advertising expenses (standardized)”.

We remind you that the operation of gratuitous transfer of materials for VAT accounting purposes must be registered with a document Reflection of VAT accrual(chapter Accounting, taxes, reporting– hyperlink Reflection of VAT accrual in the navigation bar).

An invoice for donated souvenir pens is created using a hyperlink Issue an invoice in the form of a document Reflection of VAT accrual.

Distribution of the submitted VAT amount

According to paragraph 4 of Article 170 of the Tax Code of the Russian Federation, the amounts of VAT claimed on materials purchased both for taxable transactions and for transactions exempt from taxation are taken for deduction or taken into account in the cost in a proportion that is determined based on the cost of shipped goods (works, services) ), property rights, the sale of which is subject to VAT, in the total cost of goods (work, services), property rights shipped during the tax period.

Distribution of the presented VAT amount for those materials for which the value is indicated in the VAT accounting method Distributed, produced by document VAT distribution(section U even, taxes, reporting- hyperlink Regulatory VAT operations in the navigation bar). To calculate the proportion of VAT distribution, you need to run the command Fill.

After executing this command in the program on the tab Revenues from sales the amount of revenue (the cost of shipped goods (work, services, property rights)) from activities subject to VAT and non-taxable will be automatically calculated (Fig. 3). In this case, the amount of revenue by type of activity subject to UTII will be indicated separately.

Rice. 3. Distribution of revenue to calculate the proportion of separate accounting

It must be borne in mind that despite the presence in paragraph 4 of Article 170 of the Tax Code of the Russian Federation indicating the establishment of a proportion between the cost of shipped subject to VAT and non-taxable (tax-exempt) transactions, when forming the proportion, the amount of revenue from non-taxable transactions will also include revenue from sales transactions , which are not subject to VAT due to the fact that the place of their sale is not recognized as the territory of the Russian Federation in accordance with Article 148 of the Tax Code of the Russian Federation (see letter of the Federal Tax Service of Russia dated 06.03.2008 No. 03-1-03/761, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.07.2011 No. 1407/11).

In the program, the proportion indicators for the 4th quarter of 2013 will be automatically calculated as follows:

revenue from activities subject to VAT (cost of shipped goods, works, services, property rights) for the 4th quarter of 2013, excluding VAT - RUB 640,000.00;
revenue from activities not subject to VAT (not UTII) - RUB 219,845.50. (RUB 4,720.00 - transfer of goods for advertising purposes + EUR 5,000.00 x RUB 43.0251 - advertising services to a foreign person);
revenue from activities not subject to VAT (UTII) - RUB 110,000.00.

Please note that when carrying out activities taxed in accordance with different tax regimes (general tax regime and UTII) and distributing costs between these types of activities, the share of VAT included in the cost of purchased materials is taken into account accordingly.

To do this, you must enter the relevant information:

in field An article for including VAT in the costs of activities: not subject to VAT (not UTII)- meaning Write-off of VAT on expenses (For activities with the main taxation system);

in field Article for inclusion of VAT in the cost of activities: not subject to VAT (UTII)- meaning Write-off of VAT on expenses (For certain types of activities with special taxation procedures).

Automatic distribution of the amount of input VAT according to the calculated proportion will be reflected on the tab Distribution document VAT distribution(Fig. 4).

Rice. 4. Result of input VAT distribution

After completing the document VAT distribution The following entries will be made in the accounting register:

the amounts of input VAT on purchased cartridges will be transferred from the credit of account 19.03 with the third subconto. Distributed to the debit of account 19.03 with the third subconto. Accepted for deduction and taken into account in the cost in accordance with the calculated proportion;
part of the amount of input VAT to be included in the cost, which relates to the cartridges remaining in the warehouse, will be written off on the credit of account 19.03 with the third sub-account. Taken into account in the cost in the debit of account 10.09;
part of the amount of input VAT to be included in the cost, which relates to cartridges already put into operation, will be written off from the credit of account 19.03 with the third sub-account Taken into account in the cost in the debit of account 26.

The amount of VAT presented by the seller relating to purchased goods (work, services), property rights used for VAT-free activities must be taken into account in the cost of acquired assets (clause 2 of Article 170 of the Tax Code of the Russian Federation). However, since by the time of calculating the proportion for the distribution of VAT (by the end of the 4th quarter of 2013), part of the purchased cartridges in the amount of 6 pieces had already been put into operation, and their cost was written off as a debit to account 26, then after distribution the share of input VAT corresponding to this quantity will also be charged to the debit of account 26.

Generating purchase ledger entries

Registration of received invoices in the Purchase Book is carried out using the document Generating purchase ledger entries(chapter Accounting, taxes, reporting- document journal Regulatory VAT operations in the navigation bar). To fill out a document using accounting system data, it is advisable to use the Fill command.

Data for Purchase books the amounts of tax to be deducted in the current tax period are reflected on the tab Acquired values(Fig. 5).

Rice. 5. Generating purchase ledger entries

After posting the document, accounting entries are generated:

Debit 68.02 Credit 19.03 with the third sub-account “Accepted for deduction” for the VAT amounts subject to deduction on purchased materials.

At the same time, in the accumulation register VAT Purchases An entry is entered for the purchase book, reflecting the acceptance of VAT for deduction.

It is based on the register entry VAT Purchases filled in K shopping list(chapter Accounting, tax reporting- button Book of purchases on the action bar) and VAT declaration(chapter Accounting, taxes, reporting– hyperlink Regulated reports navigation bar).

Unlike the log of received and issued invoices, in Purchase book An invoice for purchased goods (work, services) is registered for the amount subject to deduction, which is determined on the basis of the calculated proportion according to paragraph 4 of Article 170 of the Tax Code of the Russian Federation (clause 13 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

From the editor

You can get more information about the new possibilities for separate VAT accounting in 1C: Accounting 8 by reading the materials of the lecture, which took place on February 13, 2014 in 1C: Lecture Hall. For more details, see

One of the frequently asked questions that arise when registering in 1C Enterprise Accounting 8 is how to correctly reflect the receipt of goods and services without VAT.

Moreover, different questions arise: whether it is necessary to register an invoice, whether the purchase amount should be reflected in the purchase book, how to correctly enter the receipt document in 1C Accounting.

In this article I will try to answer all questions.

Receipt of goods and materials without VAT. Changes that came into force in 2014.

1. Does the buyer need to register an invoice without VAT in the purchase book?

Until the beginning of 2014, the following rules were in effect: if the seller is not a VAT payer, then he does not issue invoices (according to paragraph 3 of Article 169 of the Tax Code of the Russian Federation), and, accordingly, the buyer does not need to register an invoice and enter the purchase amount into the purchase book marked “Without VAT”.

But when performing transactions exempt from taxation, incl. According to Article 149 of the Tax Code of the Russian Federation, the invoice is marked “Without VAT”. Upon receipt of such an invoice, the seller was required to record it in the purchase ledger.

According to it, it is now necessary to issue invoices only for transactions subject to VAT, or when the company is exempt from tax under Art. 145 of the Tax Code. When transactions are not subject to VAT under Article 149, an invoice is not required.

2. Changes in the document “Receipt of goods and services”.

I talked in detail about how to reflect the receipt of inventory items in accounting.

However, since then the document “Receipt of goods and services” has changed somewhat.

Previously, it had bookmarks: separately for items, equipment, services.

Now the visibility of the tabular part is determined when entering a document: when creating a document, you are prompted to select the type of receipt:

Depending on the selected operation, the document is displayed differently. For example, the “Returnable containers” tab appears only when equipment arrives. When choosing the type of operation “Goods” or “Services” there are no bookmarks at all.

Details that were previously located on the “Advanced” tab can now be configured in the document header (number and date of the incoming document) and by clicking on the “Consignor and consignee” link.

The “Settlements Accounts” tab has changed into the “Calculations” link. When you click on it, a form opens in which you can configure in detail accounts for settlements with the counterparty and options for offsetting advances:

2. How to reflect receipts without VAT in 1C Accounting.

To reflect receipts without VAT, you must configure the checkboxes in the “Prices and currencies” form as follows:

Those. The “Price includes VAT” and “VAT included in the price” checkboxes should be unchecked.

If we purchased goods and materials or a service that falls under Article 149 of the Tax Code of the Russian Federation, then when entering this goods and materials into the “Nomenclature” directory, it is better to immediately fill in the “% VAT” attribute with the value “Without VAT”:

If we purchase goods from different suppliers, some of which are not VAT payers, then it would be more reasonable to set in the “Nomenclature” directory element the value of the VAT percentage that is most often found. In this case, if the product was purchased without VAT, it is easier to adjust the “% VAT” column directly in the document line.

In this case, the VAT amount will be automatically recalculated.

Despite the fact that the “VAT Account” detail is still filled in in the tabular section, postings to the debit of account 19 will not be generated.

Details for registering an invoice at the bottom of the document form still remain available - after all, in some cases, the buyer is still required to register the invoice in the sales book - if the supplier is exempt from VAT under Article 145 of the Tax Code of the Russian Federation.

If you fill in the date and number of the incoming invoice and click “Register”, the system will create a document “Invoice received”.

It has a checkbox “Reflect VAT deduction in the purchase book.” It is installed by default. If you remove it, the purchase will be registered in the purchase book later, when the regulatory document “Creating purchase book entries” is carried out at the end of the period.

Thus, the 1C Enterprise Accounting program version 3.0 reflects the receipt of goods and materials without VAT.