If in the VAT declaration the value of deductions exceeds the amount of accruals, the tax authorities will begin to check with the addiction. The meticulous revision with an unpredictable result may be subject to all invoices during this period. Therefore, sometimes in the interests of the company postpone part of the deductions for the future. But you need to do it with the mind.
Cyril Polyakov, Expert "UNEP"
For the deduction of VAT, three conditions should be performed at the same time (clause 2 of article 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation). First, goods (work, services) must be recorded. Secondly, an invoice was needed, discharged by the supplier. And thirdly, assets should be intended for use in taxable VAT operations.
The deduction is applied when all three conditions are fulfilled - no earlier, but not later. Therefore, just "forget" part, say, October deductions to reflect them in November, it is impossible. Such forgetfulness will not lead anything other than the need to pass the updated declarations.
Therefore, in order to safely postpone the future of deductions, you need to pay attention to the listed conditions for the credit of the input VAT.
How to delay the adoption
Deduction VAT on fixed assets (and this is usually large sums) You can transfer the next period by using clarifications of officials. The Tax Code does not explain what to consider the adoption of a fixed assessment (paragraph 1 of Art. 172 of the Tax Code of the Russian Federation). Initially, such property is reflected in accounting on account 08-4 "Acquisition of fixed assets." Consequently, after this, the object is considered to be taken into account. But the Ministry of Finance and the Federal Tax Service of Russia believe that it is possible to consider the input tax only when the object is translated into account 01 "Fixed assets" (a letter of the Ministry of Finance of Russia dated 16.05.06 No. 03-02-07 / 1-122, a letter of the Federal Tax Service of Russia from 05.04. 05 No. 03-1-03 / 530 / [Email Protected]). Therefore, to delay the deduction, it is enough to delay the commissioning of the object into operation.
Deal over the Office of VAT by goods can be possible by entering into an agreement of delivery with the transition of ownership after full payment. In this case, the buyer takes the property for the off-balance account 002 "Commodity and material values \u200b\u200badopted for responsible storage." Already on the basis of this record, the company may take to deduct VAT on goods. The Tax Code requires the property to be taken to account (paragraph 1 of Art. 172 of the Tax Code of the Russian Federation). And without specifying which specific accounts accounting (balance or off-balance) need to reflect the object. Officials believe that the deduction of VAT is possible only by property, which is listed on the balance *. Consequently, the deduction is possible only after full payment of goods. And this period can be varied.
Deduction VAT for works or services can be transferred, delaying the signing of an act with a counterparty. Only on the basis of this document signed by both parties, work is considered fulfilled, and services rendered and can be taken to account. Thus, the deduction of VAT can be transferred to the future, having coordinated with the counterparty date of signing the act.
How to hold an invoice
If the calculation date of the invoice differs from the date of its production, then the deduction is observed only in the period of obtaining a document. Specialists of the Ministry of Finance of Russia are adhered to such a position (letter dated 16.06.05 No. 03-04-11 / 133). Taking advantage of these explanations, the company can postpone the deductions for selected invoice invoices for the future.
To do this, make a special logging log of incoming invoices (do not confuse with a mandatory accounting magazine received invoices in which these documents are laid). Such a magazine is an analogue of incoming correspondence registration log, but only exclusively for invoices. When the invoice is received in the accounting department, the date of its receipt is affixed. This number is recorded in the book of shopping.
Value added tax is perhaps the most difficult tax in existing system Taxation Russian Federation.
As you know, taxes can be divided into direct and indirect. Direct taxes are charged by the state directly from the income or property of the taxpayer. Indirect taxes do not depend on income, they are installed in the form of allowances to prices or tariffs. Manufacturers and sellers of goods and services implement them at prices taking into account such allowances.
Value added tax belongs to indirect taxes. The procedure for calculating, paying and accounting for this tax is determined by Chapter 21 Tax Code Of the Russian Federation (hereinafter referred to as the NK RF) "Value Added Tax". For the organization engaged in the wholesale trade, the procedure for calculating this tax does not contain any special provisions, that is, if the organization of trade is a VAT payer, it calculates and pays VAT in the general order.
In the process of carrying out its activities, trade organizations are selling (sales) of goods. In accordance with the norms of chapter 21 "Tax of value added", namely, Articles 146 of the Tax Code of the Russian Federation, operations on the sale of goods in the territory of the Russian Federation are the object of taxation on VAT.
Note!
The object of taxation is the sale of goods on the territory of the Russian Federation.
If the goods are implemented in the territory foreign stateThe implementation of these goods is not an object of taxation. The amounts of VAT paid by suppliers in the production (acquisition) of these goods are not accepted to deduct and are taken into account in their value (this rule is established by paragraph 2 of Article 170 of the Tax Code of the Russian Federation).
The place of sale of goods is established in accordance with the rules of Article 147 of the Tax Code of the Russian Federation, according to which the goods are considered to be implemented in Russia, if there are one or more of the following circumstances:
· The goods are located on the territory of the Russian Federation and does not ship and is not transported;
· The goods at the time of the start of shipment or transportation is located in the territory of the Russian Federation.
So, in relation to trade, the object of taxation is the sale of goods in the Russian Federation. The value characteristic of the tax object is a tax base that taxpayers - trade organizations are generally determined in accordance with the provisions of Article 154 of the Tax Code of the Russian Federation:
"Tax base in the implementation of the taxpayer of goods (works, services), unless otherwise provided by this article, is defined as the value of these goods (works, services), calculated on the basis of the prices determined in accordance with Article 40 of this Code, including excise taxes (for crushing products) and without inclusion of tax in them. "
In fact, this means that the price of goods specified by the parties of the transaction is made for tax purposes, and not yet proven the opposite, it is considered that this price corresponds to the level of market prices. Thus, the tax base of VAT in trade organizations is the value of the goods implemented by which they are implemented by buyers minus VAT.
Note!
The tax authorities have the right to verify the correctness of the use of prices only in cases:
· Transaction between interdependent persons;
· When the deal is the character of a commodity exchange (barter) operation;
· When carrying out foreign trade transactions;
· When the transaction price is rejected by more than 20% of the price level applied by the taxpayer in identical goods during a short time.
If a tax authority It will establish that the price of the transaction applied by the taxpayer deviates by more than 20% of the market price, then the situation is not excluded that the organization will have to recalculate the tax amount calculated on the basis of the market price of goods. In addition, it will not be possible to avoid penalties.
If the trading organization carries out the implementation of agricultural products and products of its processing purchased from individuals (not taxpayers), the tax base is defined as the difference between the price determined in accordance with Article 40 of the Tax Code of the Russian Federation, taking into account the tax and the cost of acquiring the specified products. In other words, in this case, the trading organization is obliged to calculate VAT from the difference between the sales price, taking into account the tax and the cost of acquiring the specified products. This provision was established by paragraph 4 of Article 154 of the Tax Code of the Russian Federation.
The specified procedure applies to agricultural products and products of its processing on the list approved by the Government of the Russian Federation of May 16, 2001 No. 383 "On approval of a list of agricultural products and products of its processing (with the exception of excisable goods) purchased from individuals (non-taxpayers who are not taxpayers ) ".
Highly an important point When calculating value added tax is the moment of taxable base.
We have already paid the attention of the reader at this point, when the issues of the formation of accounting policies for tax purposes were considered. However, it will not be superfluous that in accordance with the requirements of Article 167 of the Tax Code of the Russian Federation, an organization can choose the moment of occurrence. tax base VAT either "by payment" or "on shipment".
According to Article 167 of the Tax Code of the Russian Federation:
"1) for taxpayers who approved in accounting policies For the purposes of taxation, the moment of determining the tax base as shipping and presentation of the Buyer of settlement documents - the day of shipment (transfer) of goods (works, services);
2) for taxpayers who approved in accounting policies for tax purposes the moment of determining the tax base as increasing money- Day of payment of shipped goods (performed works provided for services). "
· A list of technical means used exclusively for the prevention of disability or rehabilitation of persons with disabilities, the implementation of which is not subject to tax on value added, approved by the Decree of the Government of the Russian Federation of December 21, 2000 No. 999, "On approval of a list of technical means used exclusively for disability or rehabilitation Disabled, the implementation of which is not subject to tax on value added. "
Subparagraph 9 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation displays from under the taxation of an operation for the implementation of postage stamps, labeled postcards and marked envelopes. It should be borne in mind that the specified release does not apply to resale postal payment signs at prices exceeding their nominal value.
In accordance with subparagraph 3 of paragraph 6 of Article 149 of the Tax Code of the Russian Federation, the implementation of products of folk artists of recognized artistic dignity (with the exception of excisable goods), the samples of which are registered in the manner prescribed by the Government of the Russian Federation are not subject to tax. Registration rules approved by the Decree of the Government of the Russian Federation of January 18, 2001 No. 35 "On Registration of products for products on Native art fishes of recognized artistic dignity. "
Note!
Article 149 of the Tax Code of the Russian Federation contains a list of operations not subject to taxation. Is it possible to assume that such liberations are benefits? Let's try to figure out. According to paragraph 1 of Article 56 of the Tax Code of the Russian Federation:
"Tax benefits and fees are recognized special categories Taxpayers and payers of fees provided for by law on taxes and fees benefits compared to other taxpayers or fees payers, including the ability to not pay tax or collecting or paying them in a smaller amount. "
The specified article 149 of the Tax Code of the Russian Federation just allows you to pay the tax with the listed operations.
And since this is a benefit, then the taxpayer has the right to refuse its use on the basis of paragraph 2 of Article 56 of the Russian Federation to refuse its use or suspend its use to one or more tax periods, if this does not contradict the norms of tax legislation.
Is it possible to refuse to use the benefits established by Article 149 of the Tax Code of the Russian Federation (Appendix No. 4)?
Article 149 of the Tax Code contains two types of benefits:
· Benefits, from which the taxpayer may refuse;
· Benefits from which the taxpayer does not refuse.
A list of benefits for which the possibility of refusal is envisaged, clause 3 of Article 149 of the Tax Code of the Russian Federation, the benefits established by paragraph 2 this rule does not apply. Thus, the trading organization has the right to abandon the use of benefits only when implementing products of folk art fishers of recognized artistic dignity (with the exception of the excisable goods), the samples of which are registered in the manner prescribed by the Government of the Russian Federation.
Note!
If the trade organization carries out operations, both subject to taxation and freed from it, then it is obligatory There should be separate accounting of such operations (paragraph 4 of Article 149 of the Tax Code of the Russian Federation).
In addition, the need for separate accounting in commercial organizations arises and due to the fact that tax law Provides various bets tax in the sale of goods. And although the list of goods that are taxed at a rate of 10% is quite extensive, nevertheless the main rate of VAT is 18%, and often wholesale trade organizations carry out the sale of goods with different tax rates. Despite the fact that the Tax Code of the Russian Federation does not oblige the taxpayer to lead separate accounting in the implementation of goods at different rates (as opposed to the simultaneous implementation of taxable and exempt from taxation of operations), in our opinion it is necessary to do this, since otherwise the tax will be calculated by maximum rate From all over the amount of implementation.
The maintenance of separate accounting in the context of the rates used will allow to determine the tax base separately for each type of goods taxable at different rates (paragraph 1 of article 153 of the Tax Code of the Russian Federation), and then use the rules of paragraph 1 of Article 166 of the Tax Code of the Russian Federation:
"The amount of the tax in determining the tax base in accordance with Articles 154 - 159 and 162 of this Code is calculated as a corresponding tax rate of the tax base, and with separate accounting - as the amount of tax, obtained as a result of the addition of taxes calculated separately as appropriate tax rates Interest shares of relevant tax bases. "
It should be noted that wholesale trade organizations do not have special difficulties for organizing separate accounting, unlike retailers of trade. Under exercise wholesale salesThe seller-taxpayer VAT for each sales operation is issued to the buyer an invoice in which the applied tax rate and the amount of the tax calculated from this rate are indicated for each type of goods.
The obligation of the taxpayer on the statement of invoices is provided for by chapter 21 "Value Added Tax", namely, Article 169 of the Tax Code of the Russian Federation.
We remind you!
· Invoices are set no later than five days from the date of shipment of goods.
· In the settlement documents and in invoices, the tax amount is highlighted in a separate string.
If the trading organization implements the goods, the implementation of which is exempt from taxation, then in this case it is written out without the allocation of the appropriate tax amount, while the corresponding inscription is made on the invoice or is set by a tax (VAT) stamp.
The invoice invoice in accordance with the requirement of paragraph 3 of Article 169 of the Tax Code of the Russian Federation is registered in the sales book, the form of which provides separate accounting of goods in the context of the tax and sales rates used from tax. At the end of each tax period, the taxpayer uses the final readings of the Count of the Book of Sales when filling out the tax return. Thus, the taxpayer does not require special allocation in accounting for the sale of goods carried out at different rates.
However, due to the sales book, including taxes accrued on other grounds, for example, the amount of advance or other payments associated with calculating goods, the organization of trade before filling out the tax declaration is also applied to sales books, along with operations. Must be special accounting certificatewhere is total amount tax accrued to payment should be allocated to VAT sums related to different types income.
Note!
The procedure for filling the invoices, the maintenance of accounting logs, books of purchases and books of sales has been established by Decree of the Government of the Russian Federation of December 2, 2000 No. 914 "On approval of the rules for conducting accounting logs of received and invoices, books of purchases and sales books Calculations for value added tax.
According to these documents, trade organization fills tax Declaration And gives it to the tax authority. The frequency of provision of declarations depends on the tax period on VAT, which taxpayers are determined in accordance with the rules of Article 163 of the Tax Code of the Russian Federation, according to which:
"one. Tax period (including taxpayers who are acting tax agentsFurther - tax agents) is established as a calendar month, unless otherwise established by paragraph 2 of this article.
2. For taxpayers (tax agents) with monthly revenue amounts from the sale of goods (works, services) without taking into account the tax not exceeding one million rubles, it is established as a quarter. "
Payment of taxes on operations recognized as the object of taxation is made according to the results of each tax period no later than the 20th day of the month following the expired tax period.
In more detail with questions regarding accounting and taxation in commercial organizations, you can get acquainted in the book of the BKR-Intercom-Audit CJSC "trade activities".
Adoption of VAT to test
In connection with the changes in the rules for determining the period of assigning VAT in the credit, in the case when the date of receipt of goods, works, services and the date of statement of invoices relate to different periods (new edition Articles 256 NK RK in accordance with the changes made by the Law of the Republic of Kazakhstan dated November 30, 2016 No. 26-VI SPC) amendments were made to the VAT accounting subsystem.
Changes in configuration objects
In the standard bills of accounts added a new account 1422 "Value Added Tax (deferred acceptance for testing)". Account 1420 "Value Added Tax", used earlier, renamed 1421 "Value Added Tax for Reimbursement". Thus, the account balances 1420 will be reflected in account 1421. Also added a group of accounts 1420 "VAT to reimbursement", which includes accounts 1421 and 1422.
For the tax plan of accounts, similar changes are implemented.
Knock documencationfaced books ( Arrival of TMZ and services,
Admission of additional commodity , Admission of NMA, Receipt from processing, Advance report, Return of goods supplier) added new mechanism,
allowing to postpone the adoption of VAT to test. IN specified documents Added a sign, the editing of which is possible in the form
Price and Currencyby button "Price and currency".
"Standard" adoption of VAT to test
With the "standard" adoption scheme for the adoption of VAT to a test, i.e. When a tax invoice is obtained along with primary documents:
1) Primary document is drawn up. For example, Document The arrival of TMZ and services.
2) On the basis of the receipt, the document is enteredInvoice (received).
IN this case option Postpone the adoption of VAT to test Not installed, VAT test is performed in standard mode when conducting a primary document. Those. When conducting a document of the receipt, accounting wiring on the debit of the account will be formed 1421 "Value Added Tax for Reimbursement" and motion on the register of accumulation VAT recoverable. In the reflection of the return operations from the supplier will be formed accounting wiring on credit account 1421 "Value Added Tax for Reimbursement" and motion on the register of accumulation
Deferred adoption of VAT to test
The situation on the deferred adoption of VAT to test occurs in the case when the Tax Invoice was received later than primary documents. In this case, the document management scheme will be as follows:
1) The primary document with the set option is issued. Postpone adoption of VAT to test. For example, document Arrival of TMZ and services.
2) Document is issued Registration of other operations acquired goods (works, services) for VAT purposes.
3) Entered document Invoice (Received).
If the invoice has been discharged later than the shipping / receipt date, the VAT must be attributed to the credit at the latest date, by date of invoice. For this B. primary document Installation is established Postpone the adoption of VAT to outlineInstalling this feature leads to the fact that when conducting the document it will be accounting wiring by debit account 1422 "Added value tax (deferred acceptance)." Movement on the accumulation register VAT K. reimbursethere will be no.
To form an operation to assign VAT to a credit, you must create a document.
Registration of other operations of purchased goods (works, services) for VAT from
operation of operation "Registration of turnover".
When forming a document Registration of other operations of purchased goods
(works, services) for VAT purposes based on the documents of the receipt of assets, in which the sign of the deferred adoption of VAT in the offset, the program will automatically establish an account as a corresponding account 1422 "Added value tax (deferred acceptance)." When conducting a document, wiring will be formed to attribute the sums of deferred VAT in the offset. Wirings on the debit account are formed 1421 "Value Added Tax" and Account Credit 1422 "Value Added Tax (deferred acceptance)", as well as accumulation register VAT recoverable.
Based on the document Registration of other operations of purchased goods (works, services) for VAT purposesyou can form a document Invoice (obtained).
In case of return of goods on the basis of the document Return of goods from the supplier
created document Registration of other operations of purchased goods (works, services) for VAT purposeswith the type of operation Proof adjustment. And the tracks will be held on the debit of the account 1422 "Value Added Tax (deferred acceptance for testing)" in correspondence with the account 1421 "Value Added Tax", as well as motion on the register of accumulation
VAT adjustment for reimbursement .
Thus, the VAT in the offset can now be compliance with the new rules at the most late of the following dates: by date of receipt of goods, works, services, or the date of invoice discharge.
Mechanism of filling out the table parts in the document Registration of other operations of purchased goods (works, services) for VAT
For convenience filling / overflowdata in document RegisterPropech
It is believed that the norm enshrined in paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation refers to goods, works and services, except for fixed assets. Since for the latter in paragraph 3 of paragraph 1 of Article 172 of the Tax Code of the Russian Federation, another norm has been established. It says that the deductions of VAT sums presented by sellers of the taxpayer when acquiring fixed assets, equipment to install or intangible assets specified in paragraphs 2 and 4 of Article 171 of the Tax Code of the Russian Federation, are fully implemented after taking into account data of fixed assets, equipment for installation or intangible assets. Across this position can be given objections at once from both sides.
VAT deducts fixed assets until taking into account
We will deal with the text of paragraph 3 of paragraph 1 of Article 172 of the Tax Code of the Russian Federation. Does it really need to be understood in the sense that it is necessary to take it to deduct the entrance VAT on acquired fixed assets immediately after purchasing them. In my opinion, no.
The design of the specified paragraph shows that the legislator against the presentation of the VAT deduction until the adoption of the fixed assessment. That is, it allows you to do it only after an indicated operation. If the authors of this provision wanted to deduct the entrance VAT in the main medium, it was carried out at a time after taking it into account, they would not use the word "after" in paragraph 3, and the word "at the moment."
Let us turn to the letter of the Ministry of Finance of Russia of 12.02.15 No. 03-07-11 / 6141. In it, officials with reference to subparagraph 1 of paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation suggest that tax deductions may be declared in tax periods within three years after taking into account the goods acquired by the taxpayer, the work provided by the taxpayer Property rights. And no features regarding fixed assets do not see.
VAT for fixed assets as VAT from the goods
In the specified paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation, reference is subject to clause 2 of Article 171 of the Tax Code of the Russian Federation. The latter says that the deductions are subject to tax amounts submitted to the taxpayer in the acquisition of goods, the performance of work, and the provision of services, as well as when purchasing property rights. But whether the fixed assets are included in the concept of "product" used in paragraph 2 of Article 171 of the Tax Code of the Russian Federation. In my opinion, definitely, yes.
First, in paragraph 3 of Article 38 of the Tax Code of the Russian Federation, it was established that the product for the purposes of the Tax Code of the Russian Federation recognizes any property implemented or intended for implementation. Purely theoretically, it can be argued that this definition relates rather to sellers of property than to buyers.
However, secondly, we can refer to paragraph 8 of Article 145 of the Tax Code of the Russian Federation. It refers to the amounts of tax adopted by the taxpayer to deduct in accordance with Articles 171 and 172 of the Tax Code of the Russian Federation, before using them the right to exemption from VAT on purchased goods, works, services, including fixed assets and intangible assets. That is, it is referred to the fact that the "acquired goods" includes fixed assets. Consequently, at least as part of the head of VAT, under the word "product", the fixed assets are also implied. And this means that the provisions of paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation apply to them.
Delayed deduction on VAT from fixed assets
Nevertheless, difficulty with deferred deduction on VAT in relation to fixed assets is. And she reflected in the letter of the Ministry of Finance of Russia dated 09.04.15 No. 03-07-11 / 20293.
Officials consider it necessary to take into account that, in accordance with paragraph 1 of Article 172 of the Tax Code of the Russian Federation, the deductions of taxes submitted by sellers of the taxpayer when acquiring fixed assets specified in paragraphs 2 and 4 of Article 171 of the Tax Code of the Russian Federation, are made after taking into account these fixed assets. Therefore, adoption by the deduction of VAT on the basis of one invoice of parts in different tax periods within three years is possible after taking into account goods, works, services, except for fixed assets.
Thus, if you follow this position, the sum of the input VAT on the main means is broken by different tax periods It is impossible. This, of course, strongly reduces the possibility of optimizing VAT using a rational distribution by periods of sums tax deductions. Until the appearance of arbitration practice in favor of taxpayers to transfer deductions for fixed assets risky
- Document receipt of TMZ and services
- Document invoice (received)
- Regulated Report Shape 300.00
- Accounting 8 for Kazakhstan, Red 3.0
Question:
The company acquired the service in the 2nd quarter of 2017, and the invoice was provided by the supplier already in the third quarter, when filling out the form 300.00 for the 2nd quarter, the amount of receipt was reflected without VAT. How to fill out documents that in the form of 300.00 for the 3rd quarter reflected the amount of VAT to be attributed to the credit (according to the invoice received)?
Answer:
In the case where the goods were first obtained, and then the invoice is discharged, the VAT must be credited to the credit of the account statement. This norm entered into force on January 1, 2017, due to changes in paragraph 3 of Article 256 of the NC RK.
In the program "1C: Accounting 8 for Kazakhstan" such a situation is reflected in several documents.
Since the invoice has not yet been discharged by the supplier, VAT on this operation is not subject to crediting.
In this case, in the document Arrival of TMZ and services By hyperlink Price and currency Installation is established Postpone the adoption of VAT to test.
When conducting a document, wiring with Dt account of 1422 "Value Added Tax (deferred acceptance for testing)".
Since VAT is not attributed to the credit, movement in the accumulation register VAT recoverable Do not form.
After receiving the invoice for this entry, the VAT may be attributed to the offset. To do this, a document is registered with the type of operation. Registration of circulation. This document can be created based on the acquisition document.
A document must be attached to the document. To do this, at the bottom of the document Registration of other operations on purchased goods (work, services) for VATby button Enter the invoicethe invoice received from the supplier is recorded.
When conducting a document as a corresponding account, the program will automatically establish an account 1422, after which the VAT will be accepted for a test. Traffic will also be formed in the register VAT recoverable.
In the value-added tax declaration (form 300.00), in line 300.00.013 The amount of VAT, attributable, and the data of the invoice will be praised by the date of the registration document of other operations, which corresponds to the account of the invoice discharge.
Read more about filling out documents, depending on the timing of receiving an invoice or shipment of goods in the article ".
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