Postings for advances issued and advances received. What is the general procedure for accounting for VAT on advances received?

T.M. Panchenko,
auditor of the auditing firm "AUDIT A"

1. General provisions

An advance issued means an advance payment made against the future delivery of goods, performance of work or provision of services.

If the organization’s current account or cash desk receives cash from another organization or from a citizen in the form of an advance, the following posting is made:

D-t 51 "Cash accounts" (50 "Cash") D-t 62 "Settlements with buyers and customers", sub-account "Advances received", - an advance was received.

If the organization receives income related to future periods, the following entry is made:

D-t 51 (50) K-t 98 “Deferred income”, sub-account “Income received on account of future periods” - deferred income is received.

Clause 2 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n, states that income is understood as an increase in economic benefits received as a result of the receipt of assets (cash, other property) and (or) repayment of obligations, leading to an increase in the capital of the organization, with the exception of contributions from participants (owners) of the property. In other words, there is confidence that money received from counterparties will not have to be returned.

Some types of deferred income are given in the Instructions for using the Chart of Accounts accounting financial- economic activity organizations approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Instructions for using the Chart of Accounts). Thus, subaccount 98-1 “Income received for future periods” takes into account the movement of income received in reporting period, but relating to future reporting periods: rent or apartment payment, payment for public utilities, revenue for freight transportation, for the transportation of passengers on monthly and quarterly tickets, subscription fees for the use of communication facilities, etc. In all of the above cases, the organization that has fulfilled its obligation will not have to return the money to the counterparty (unless, of course, there are some unforeseen circumstances).

When a future period occurs, the income related to it is written off by posting:

D-t 98, sub-account “Income received for future periods”, D-t 90 “Sales”, sub-account “Revenue”.

Example.

The organization owns the building by right of ownership. In February 2004, the organization entered into a lease agreement with the tenant for a period of one and a half years. The payment under the lease agreement is RUB 2,832,000. The money arrived in the organization's bank account in February 2004.

The organization included this amount in deferred income and recorded the following entry in accounting:

D-t 51 K-t 98, sub-account “Income received on account of future periods” - 2,832,000 rubles. - rent was received for a year and a half in advance.

Advances do not bring economic benefit to the organization, since it has to fulfill its obligations - to ship goods, perform work or provide a service. And only after the obligation has been fulfilled can we say that the organization has received income. If the organization refuses its obligations, the advance will have to be returned.

When making an advance payment on account of a future delivery of goods (advance issued), the selling organization may change its mind and, keeping the goods for itself, return the money to the failed buyer. Advances should also include amounts received for work that the organization has not yet completed.

Example.

The selling organization entered into a supply agreement with the buyer in February 2004, under which it undertook to ship goods in the amount of 708,000 rubles. (including VAT 18% - 108,000 rubles). The buyer transferred 708,000 rubles to the seller’s bank account. before shipment of the goods. This money represents an advance against future delivery of goods, because the seller has the opportunity to refuse delivery and return the money to the buyer. The buyer, in turn, can reject the purchase and demand a refund of the advance payment.

Therefore, the following entry is made in the seller’s accounting:

D-t 51 K-t 62, sub-account “Advances received” - 708,000 rubles. - an advance has been received for the upcoming delivery of goods.

Thus, if the funds received from the customer bring economic benefits to the organization and the money does not have to be returned, then these funds can be attributed to future income. If there is any doubt that the money will have to be returned, the amounts received are advances received for the shipment of goods, performance of work or provision of services.

In the Tax Code Russian Federation(Tax Code of the Russian Federation) the concept of “future income” is absent. Therefore, all receipts that are classified as such income in accounting are considered advances for tax purposes.

2. Accounting for transactions for receiving advances and prepayments

According to the Instructions for using the Chart of Accounts, advances received are accounted for in account 62, subaccount “Settlements with buyers and customers”.

According to clause 3 of PBU 9/99, receipts from other legal and individuals in advance payment for goods (works, services) are not recognized as income of the organization.

In accordance with paragraph 1 of Art. 251 of the Tax Code of the Russian Federation when determining tax base For income tax, income received in the form of prepayment by taxpayers who determine income and expenses on an accrual basis is not taken into account (that is, not taken into account when establishing the size of the tax base). In this case, neither the volume (100%, half of the amount to be paid, etc.) nor the nature of the prepayment (advance payment, deposit, etc.) matters.

The amount of advance payment received to the organization's settlement account for the upcoming delivery of goods (work, services) is reflected in the accounting records as follows:

D-t 51 K-t 62, sub-account “Calculations for advances received” - reflects the receipt of an advance against the upcoming delivery of goods;

Dt 62, subaccount “Calculations for advances received”, Kt 68 “Calculations for taxes and fees”, subaccount “Calculations for VAT” - reflects the accrual of VAT on the advance payment.

According to clause 5 of PBU 9/99, revenue from the sale of goods (work, services) is income from common species activities. Revenue is recognized in accounting if the conditions listed in clause 12 of PBU 9/99 are met and is taken into account in the amount equal to the value receipt of cash and other property and (or) amount accounts receivable, determined based on the price established by the agreement between the organization and the buyer (clause 6 of PBU 9/99).

The following entries are made in accounting:

D-t 62 K-t 90, sub-account “Revenue” - reflects revenue from the sale of goods;

Dt 90, subaccount “Cost of sales”, Kt 41 “Goods” - the cost of goods sold is written off;

D-t 90, sub-account “VAT”, K-t 68, sub-account “Calculations for VAT” - the amount of VAT on sales subject to payment to the budget has been accrued.

After the actual sale of products, the organization offsets the previously received advance payment against this delivery of products, which is reflected in the accounting records with the following entry:

D-t 62, subaccount “Calculations for advances received”, K-t 62 - the previously received advance was offset.

Example.

The organization received as a payment for sales of products own production 100% prepayment from the buyer in the amount of 45,000 rubles. The shipment was made 10 days after receiving the advance payment.

The cost of shipped products is 20,000 rubles.

The following entries are made in the accounting records of the organization:

D-t 51 K-t 62, sub-account “Calculations for advances received” - 45,000 rubles. - the receipt of an advance towards the upcoming delivery of products is reflected;

Dt 62, subaccount “Calculations for advances received”, Kt 68, subaccount “Calculations for VAT” - 6864 rubles. (RUB 45,000 x 18/118) - reflects the accrual of VAT to the budget from the advance;

D-t 62 K-t 90, sub-account "Revenue", - 45,000 rubles. - recognition of revenue from sales of products is reflected;

D-t 90, sub-account "VAT", K-t 68, sub-account "Calculations for VAT", - 6864 rubles. - VAT is charged on sales proceeds;

Dt 90, subaccount "Cost of sales", Kt 43 " Finished products" - 20,000 rubles - the cost of products sold is written off;

D-t 62, sub-account “Calculations for advances received”, K-t 62 - 45,000 rubles. - the amount of advance payment for sold products is credited;

Dt 68, subaccount “Calculations for VAT”, Kt 62, subaccount “Calculations for advances received” - 6864 rubles. - accepted for deduction of VAT, calculated from the prepayment received and reflected in the tax return.

3. Receipt of advances by organizations using the cash method and simplified taxation system

Organizations that apply the cash method of recognizing income and expenses and a simplified taxation system must include in the tax base for income tax and the single tax when applying the simplified taxation system the amounts of advances and prepayments received from customers for the shipment of goods (performance of work, provision of services ), despite the fact that the implementation has not yet occurred.

This statement is justified as follows.

Organizations using the cash method of recognizing income and expenses are required to include advances and prepayments in taxable income on the basis of the direct instructions contained in subparagraph 1 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation, which states that when determining the tax base by taxpayers who determine income and expenses using the cash method, income should take into account the amounts of advances and prepayments received for future deliveries of goods (work, services). This requirement is also confirmed in paragraph 4.1 of the Methodological Recommendations for the Application of Chapter 25 “Corporate Income Tax”, Part Two Tax Code of the Russian Federation, approved by order of the Ministry of Taxes and Taxes of Russia dated December 20, 2002 N BG-3-02/729 (hereinafter - Guidelines according to the application of Chapter 25 of the Tax Code of the Russian Federation), according to which property, property rights, work or services that are received from other persons in advance payment are not taxable income only for taxpayers using the accrual method. Taxpayers using the cash method reflect the above funds as income subject to taxation at the time they are received.

Organizations that have switched to a simplified taxation system use the cash method and therefore must also include advances received in the object of taxation on the following grounds.

According to Art. 346.15 of the Tax Code of the Russian Federation, income from the sale of goods (work, services), the sale of property, property rights and non-operating income taken into account for taxation are determined in accordance with Art. 249 and 250 of this Code. Consequently, if these articles of the Tax Code of the Russian Federation contain references to other articles of Chapter 25 of this Code, then the norms contained in them should be applied if they do not contradict other provisions of Chapter 26.2 of the Tax Code of the Russian Federation. In particular, the link given in paragraph 2 of Art. 249 of the Tax Code of the Russian Federation, concerning the method of recognition for tax purposes of revenues associated with payments for goods sold (work, services) or property rights of taxpayers who have switched to a simplified taxation system, applies only in relation to Art. 273 of this Code. Subject to the provisions of Art. 273 and 346.17 of the Tax Code of the Russian Federation establishes that the date of receipt of income is the day of receipt of funds in bank accounts and (or) cash, receipt of other property (work, services) and (or) property rights. Thus, received advance payment (advance payments) for the shipment of goods (performance of work, provision of services) from organizations applying the simplified taxation system is subject to taxation in the reporting (tax) period of its receipt.

The position of the tax authorities on this issue is set out in the letter of the Ministry of Taxes and Taxes of Russia dated June 11, 2003 N SA-6-22/657.

Example.

An organization applying a simplified taxation system has chosen income as the object of taxation. In the first quarter, to sell its goods, the organization entered into a purchase and sale agreement and in the same quarter received a 100% prepayment from the buyer for the supply of goods in the amount of 200,000 rubles to the bank account. The goods were shipped to the buyer in the third quarter.

Since according to the rules established by Art. 346.17 Tax Code of the Russian Federation , the date when an organization applying the simplified taxation system received income is the day the money was received in its current account, then the organization included the entire amount of the advance payment under the purchase and sale agreement in income and paid at the end of the first quarter single tax in the amount of 12,000 rubles. (RUB 200,000 x 6%).

According to the results of the third quarter, when the goods were shipped to the buyer, that is, sold, the organization had no income and did not pay a single tax on this sale.

Example.

Organization A, which applies a simplified taxation system and chose income as the object of taxation, entered into two agreements with organization B in the first quarter:

1) a purchase and sale agreement, according to which she, as a seller, must ship goods to organization B in the amount of 200,000 rubles. The goods were shipped to organization B in the third quarter;

2) an interest-free loan agreement in the amount of 200,000 rubles, in which organization A acts as a borrower, and organization B acts as a lender. The money arrived at the cash desk of organization A in the first quarter.

Since the receipt of a loan is not income subject to a single tax when applying the simplified taxation system, organization A did not pay a single tax in the first quarter.

After the goods were shipped at the end of the third quarter, organization A carried out an inventory of receivables and payables, based on the results of which an act of offsetting mutual counter-similar claims with organization B in the amount of 200,000 rubles was drawn up.

Thus, in the third quarter, the debt of both organizations to each other was liquidated: on the one hand, to repay the loan, on the other, to pay for the goods.

In the third quarter, as a result of signing the netting act, organization A generated taxable income. At the end of this quarter, she must pay a single tax in the amount of 12,000 rubles. (RUB 200,000 x 6%).

4. The procedure for maintaining a sales book, a purchase book when receiving advance payments

4.1. Reflection of VAT on prepayment in the tax return

In accordance with clause 18 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax, approved by Decree of the Government of the Russian Federation dated December 2, 2000 N 914 (hereinafter referred to as the Rules for maintaining log books, purchase books and sales books), upon receipt of funds in the form of advances or other payments for upcoming deliveries of goods (performance of work, provision of services), the seller draws up an invoice, which is registered in the sales book.

An invoice is issued for the amount of the prepayment and VAT is calculated at the rate at which exported goods are taxed. Russian market. According to paragraph 1 of Art. 162 of the Tax Code of the Russian Federation, the tax base is increased by the amount of advance or other payments received on account of the upcoming supply of goods, performance of work or provision of services, with the exception of advance or other payments received on account of the upcoming supply of goods, performance of work, provision of services taxed at the tax rate 0% in accordance with subparagraphs 1, 5 of paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, the duration of the production cycle of which is more than six months (according to the list and in the order established by the Government RF).

According to paragraph 8 of Art. 171 of the Tax Code of the Russian Federation, tax amounts calculated and paid from advances are considered tax deductions. In relation to operations for the sale of goods (works, services) given in paragraph 1 of Art. 164 Tax Code of the Russian Federation ( export operations), in accordance with paragraph 3 of Art. 172 of the Code, tax amounts calculated and paid by the taxpayer from the amounts of advance or other payments received on account of future deliveries of goods (work, services) are subject to deductions. If the taxpayer carrying out export operations, within 180 days from the date of placing the goods under the export regime, submitted to the tax authorities the relevant documents provided for in Art. 165 of the Tax Code of the Russian Federation, and a separate tax return(clause 6 of Article 164 of the Code), then he receives the right to tax deduction according to the tax previously calculated on advances on the day of submitting these documents.

Readers of the magazine should pay attention to the procedure for drawing up and recording invoices in the sales book when receiving advance payments.

According to subparagraph 1 of paragraph 1 of Art. 162 of the Tax Code of the Russian Federation, amounts of advance payments received on account of upcoming deliveries of goods (performance of work, provision of services) are included in turnover subject to VAT.

The amount of VAT payable to the budget upon receipt of advance payments is determined by the calculation method and is calculated from January 1, 2004 at the estimated tax rate of 18/118 (clause 4 of Article 164 of the Tax Code of the Russian Federation).

In connection with the change in paragraph 8 of Art. 171 of the Tax Code of the Russian Federation, introduced by Federal Law dated May 29, 2002 N 57-FZ "On introducing amendments and additions to part two of the Tax Code of the Russian Federation and to certain legislative acts Russian Federation", and the change in Decree of the Government of the Russian Federation dated December 2, 2000 N 914, introduced by Decree of the Government of the Russian Federation dated February 16, 2004 N 84, the procedure for filling out the sales book and purchase book when receiving advances on account of upcoming deliveries of goods has changed.

We draw the attention of the magazine's readers to fill out line 5 of the invoice, which should indicate the details of the payment document to which the invoice is attached.

In accordance with paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, in order to legally deduct VAT, it is necessary that the invoice be drawn up in the manner prescribed by paragraphs 5 and 6 of Art. 169 of this Code. According to subparagraph 4 of paragraph 5 of Art. 169 Tax Code of the Russian Federation details of the payment document on line 5 of the invoice should be provided only when receiving advance or other payments for upcoming deliveries of goods (performance of work, provision of services).

At the same time, when performing individual transactions included in the tax base, some lines and columns of the invoice cannot be filled out by the taxpayer due to the lack of necessary information. In such cases, dashes are placed in empty lines and columns. Such operations include receiving advance payments.

At the time of receiving the advance payment, the organization issues an invoice in duplicate, where in column 7 it indicates the rate of 18/118, fills in column 8 (VAT amount) and column 9 (the total cost of work including VAT), and puts dashes in the remaining columns.

When registering this invoice, the values ​​in columns 4 and 5b are entered in the sales book, and a dash is placed in column 5a “Sales cost excluding VAT”.

When shipping goods (performing work, providing services), a second invoice is issued in two copies against the advance received, one of which is transferred to the buyer, and the second is registered in the sales book. After the second invoice is recorded in the sales ledger, the first invoice is recorded in the purchases ledger. In this case, in column 2 of the purchase book the number and date of the first invoice are entered, in column 3 - the date of payment, in columns 5 and 5a - the name and TIN/KPP of your organization, columns 7 and 8b are filled in, and in column 8a a dash is placed.

4.2. Reflection of VAT if the receipt of an advance payment and the shipment of products were made in the same tax period

According to subparagraph 1 of paragraph 1 of Art. 162 of the Tax Code of the Russian Federation, the tax base for VAT, determined in accordance with Art. 153-158 of this Code, increases by the amount of advance or other payments received on account of upcoming deliveries of products.

If the receipt of advance payment and the sale of products are carried out in the same tax period, the organization must calculate VAT on the amount of the received advance payment.

When receiving funds on account of the upcoming supply of goods (work, services), the VAT tax rate is determined as percentage tax rate, V in this case provided for in paragraph 3 of Art. 164 of the Tax Code of the Russian Federation, to the tax base taken as 100 and increased by the corresponding tax rate (clause 4 of Article 164 of the Tax Code of the Russian Federation), that is, from January 1, 2004 - 18/118.

When shipping goods (works, services), an object of VAT taxation arises. According to subparagraph 1 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, operations for the sale of products on the territory of the Russian Federation are recognized as subject to VAT. The tax base for the sale of goods (work, services) is established as their cost, calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, excluding VAT (clause 1 of Article 154 of the Code).

When selling goods (works, services), the organization issues an invoice no later than five days counting from the day of shipment of the products (clause 3 of Article 168 of the Tax Code of the Russian Federation), which is registered in the sales book in chronological order in the tax period in which the tax liability(clause 17 of the Rules for maintaining accounting journals, purchase books and sales books).

After the date of sale of the relevant goods (performance of work, provision of services), the organization accepts for deduction VAT, calculated from the amount of the advance payment received and reflected in the value added tax declaration approved by order of the Ministry of Taxes of Russia dated November 20, 2003 N BG-3-03/644 (clause 8 of article 171, clause 6 of article 172 of the Tax Code of the Russian Federation).

An invoice issued and registered by an organization in the sales book upon receipt of advance payment on account of the upcoming delivery of products is registered by it in the purchase book upon shipment of products on account of the received advance payment, indicating the corresponding amount of VAT (clause 13 of the Rules for maintaining accounting journals, purchase books and sales books).

Example.

The organization received from the buyer in February on account of the upcoming delivery of products with a contractual value of 45,000 rubles. (including VAT - 6864 rub.) 100% advance payment. In the same month, using the prepayment received, the organization shipped products with an actual cost of 20,000 rubles.

Upon receipt of funds in the form of advance payment for the upcoming delivery of products, the organization drew up invoice No. 1, which it registered in the sales book (clause 18 of the Rules for maintaining accounting journals, purchase books and sales books).

The amount of the advance payment received (45,000 rubles), as well as the amount of VAT calculated from it (6,864 rubles) are reflected in section 2.1 "Calculation total amount tax" of the VAT return for February on lines 260 and 280 in columns 4 and 6, respectively:

(rub.)

When selling products, the organization issued invoice No. 2 to the buyer, which it registered in the sales book. In the tax return for February, this amount was reflected in lines 020 and 170 of section 2.1.

At the same time, the organization accepted for deduction VAT, calculated from the amount of the advance payment received and reflected in the VAT return. For this purpose, invoice No. 1, issued and registered by the organization in the sales book upon receipt of an advance payment, is registered in the purchase book when shipping products against the received advance payment. This amount VAT is reflected on line 340 of section 2.1 of the VAT return for February.

Fragment of section 2.1. "Calculation of the total tax amount" return for February

(rub.)

4.3. Registration of an invoice in the purchase book for partial shipment of goods, works (services) against the received advance payment

In the case of a partial (let's say 50%) shipment of goods (performance of work, provision of services) on account of the advance received, the organization must issue invoice No. 2 in two copies no later than five days from the date of shipment. The first copy is given to the buyer, and the second is registered in the sales book.

Since invoice No. 1 was previously registered in the sales book for the advance received, the amount of VAT accrued to the budget will be 150%.

According to clause 9 of the Rules for maintaining accounting journals, purchase books and sales books, in case of partial payment for capitalized goods (work performed, services rendered), an invoice is registered in the purchase book for each amount transferred to the seller in the order of partial payment, indicating the invoice details - invoices for purchased goods (work performed, services provided) and each amount marked “partial payment”.

Registration of invoices with the same details in the purchase book is allowed only in cases of transfer of funds in the order of partial payment.

Therefore, invoice No. 1, previously registered in the sales book upon receipt of an advance, is registered in the purchase book, but not for the entire amount, but for 50% of the advance attributable to the cost of goods sold.

Thus, 50% of VAT is accepted for deduction, and the amount of VAT payable to the budget will be 100%.

When selling the remaining part of the goods against the received advance payment in subsequent tax periods, the procedure for preparing invoices, sales ledgers and purchases ledgers is similar to the above.

4.4. Reflection of VAT if receipt of advance payment and shipment of products were made in different tax periods

Example.

The organization received from the buyer 100% advance payment in February for the upcoming delivery of products with a contractual value of 45,000 rubles. (including VAT 18% - 6864 rubles). The products were shipped in March against the received advance payment.

The tax period for VAT is set as a calendar month.

Upon receipt of the advance payment in February, the organization generated an invoice, which it recorded in the sales ledger.

The organization submitted its VAT return on March 20 at tax authority at the place of its registration and paid to the budget the amount of VAT (6864 rubles), calculated from the prepayment.

The amount of the advance payment received (45,000 rubles), as well as the amount of VAT calculated from it (6,864 rubles) are reflected in the declaration for February on lines 260 and 280. On line 400 of the declaration for February, the organization showed the amount of VAT (6,864 rubles), subject to reimbursement from the budget.

Fragment of section 2.1. "Calculation of the total tax amount" return for February

(rub.)

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

On our forum you can clarify any issues regarding the calculation of VAT and other federal taxes. So, find out how it goes desk audit regarding VAT, what documents are requested by tax authorities during this audit can be found at.

VAT on advances received - what is it?

Taxpayers are forced to charge VAT on advances received under subclause. 2 p. 1 art. 167 Tax Code of the Russian Federation. If payment has been received on account of a future delivery, VAT should be charged. In this case, the tax base will be the prepayment itself, and VAT is charged at calculated rates of 10/110 or 18/118, depending on the object being sold (clause 4 of Article 164 of the Tax Code of the Russian Federation).

Accounting for advances from the seller

1. The following postings are made:

Dt 51 Kt 62 - prepayment received.

Dt 76 Kt 68 - VAT is reflected on the prepayment.

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

The supplier has 5 days to issue it. It is compiled in 2 copies: one for yourself, the second for the buyer. The rules for issuing invoices for advances received are regulated by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter referred to as Decree No. 1137).

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

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

The invoice is registered in the period in which the advance payment was received (clause 3 of the Rules for maintaining the purchase ledger, approved by Resolution No. 1137).

• there were no sales during the advance payment period;
• there was a sale during the period of transfer of the advance;
• the advance was returned to the buyer.

Option when there was no shipment during the advance payment period

The seller needs to enter the amount of the prepayment and VAT on the advance received in line 070 in columns 3 and 5, respectively, of section 3 of the VAT return (Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@).

An option when the seller returned the advance to the buyer

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

Dt 62 Kt 51 - refund of advance payment.

Dt 68 Kt 76 - acceptance of VAT on advances received for deduction.

• Reflects VAT for deduction in the purchase book.
• Fills out line 120 of section 3 of the VAT return.

Option for selling previously paid inventory items

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

Dt 62 Kt 90 - revenue received from sales.

Dt 90 Kt 68 - VAT is charged on sales.

Dt 68 Kt 76 - VAT on advances received is deducted.

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

On the deadlines for accepting VAT for deduction, see the material “Deductions of “advance” and “agency” VAT cannot be postponed”

Note! Tax authorities believe that VAT is charged on advance payments received in any case, even if the periods of receipt of advance payment and sales coincide (letter of the Federal Tax Service of Russia dated July 20, 2011 No. ED-4-3/11684).

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

For more information on the rules for deducting VAT on advances, see the material “Acceptance for deduction of VAT on advances received”

Buyer's actions when making an advance payment

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

• there is a correctly executed invoice;
• there is a document confirming payment;
• The contract specifies the possibility of prepayment.

Having transferred the advance, the buyer:

• Makes the following entries:

Dt 60 Kt 51 - advance payment is transferred.

Dt 68 Kt 76 - advance VAT is deducted.

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

On the issue of filling out line 090 of the declaration, see the material “How to fill out line 090 of section 3 of the VAT return”

When there is no need to charge VAT on advances received

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

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

For information about who is not considered a VAT payer, see the material “Who is a VAT payer?”

How to reflect VAT when receiving an advance payment when switching to the simplified tax system from the special tax system and vice versa

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

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

On the consequences of the transition from the simplified tax system and to the simplified tax system, see the material “VAT upon transition to the simplified tax system from OSNO: accounting and restoration of tax”

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

Art. 122 of the Tax Code of the Russian Federation introduced liability for incomplete payment of VAT in the event of an understatement of the tax base. The amount of the fine according to this norm can range from 20 to 40% of the underpaid tax amount, depending on the intentionality of the violation.

For information on the consequences for late payment of VAT, see the material “What is the liability for late payment of VAT?”

Results

Accounting for VAT when receiving advances is of great importance for the seller, because by charging and paying VAT on advance payment amounts, the taxpayer reduces the tax burden in future periods, since he then accepts the accrued VAT as a deduction.

For the buyer, on the contrary, transferring an advance makes it possible to reduce the tax burden in the current tax periods. However, if for the buyer claiming a deduction for advance VAT is a right, then charging VAT for the seller is an obligation, failing which he may be held liable.

Value added tax is calculated either on the day of shipment (receipt) of the goods or on the day of payment, depending on which event occurs first. How VAT is accounted for, provided that the shipment (receipt) of the goods occurs before its payment, we discussed in , and the entries that should be reflected in the accounting records are also given there.

If the goods are first paid for and then shipped, then the accounting and calculation of VAT will be slightly different. In this article we will understand how VAT is calculated on advances received and issued, how postings must be made and in what sequence. To reinforce this, let's look at some examples.

VAT payers regularly face the need to separate VAT from the cost presented by the supplier or add it to the amount. It will help you make the calculation correctly.

VAT on advances received

The organization sells the goods to the buyer, the buyer makes an advance payment to the organization against future delivery. How and when should VAT be calculated? We also considered accounting for settlements with customers upon receipt of advance payment from them in.

On account 62 “Settlements with customers”, subaccount 2 “Advances received” is opened, while subaccount 1 will keep records of payment for shipped goods.

Upon receipt of an advance payment from the buyer, the organization performs posting D51 K62.2.

The Tax Code of the Russian Federation requires that VAT be charged on the advance received; for this, VAT is allocated from the amount received (read how to do this). To account for tax on advances, we will open an additional account 76 subaccount “VAT on advances.” On the day of receiving the advance payment from the buyer, the entry for calculating VAT on the received advance payment D76.VAT from advances K68.VAT is reflected.

After some time, on account of the received advance payment, the organization ships the goods, posting D62.1 K90/1.

How to determine VAT on advances received? How to calculate it correctly? First, let's define what is included in the concept of "advance". In concluded supply agreements, when paying for products, an advance payment (advance payment) is often assumed for future deliveries. Advances are a guarantee of payment for the entire shipment of goods in the future. In addition, from the amounts received for products, the taxpayer becomes obligated to pay VAT on advances received.

Here the following situation arises: the amount of VAT is included in the amount of products received. In addition, VAT is charged upon direct shipment of goods. There is a possibility here double taxation, were it not for the fact that a company can obtain a VAT deduction on advances under certain conditions. Let's consider these conditions in more detail.

According to clause 1 of Article 146 of the Tax Code, an object of VAT taxation arises when a company carries out operations to sell goods, works, and services in the territory of the Russian Federation. At the time of receiving advances from customers and buyers, the company is also obliged to charge VAT on settlement rate 10/110 (for groceries, children's goods, etc.) or 18/118 (for other goods). The tax base in this case is the total amount of prepayment including VAT (Article 154 of the Tax Code).

What is an advance (prepayment)? This is the amount of payment for goods (work, services) received by the supplier before the actual shipment of these goods (work, services) (based on clause 1 of Article 487 of the Civil Code).

Upon receipt of an advance payment, it is necessary to issue an invoice in 2 copies within five days (we consider calendar days): one copy - for the buyer (Article 168 of the Tax Code), the second for you, which must be registered in the sales book.

When the goods (services) are sold, you issue (Article 168 of the Tax Code) another invoice for the shipped goods again in 2 copies (for you and the buyer), and register it again in the sales book.
At the same time, you register the invoice for the advance payment in the purchase ledger.

So, at what point can you deduct VAT on advances received? Here must be fulfilled following conditions: VAT on prepayment must be transferred to the budget, and goods (work, services) sold (clause 8 of Article 171 of the Tax Code).

Let's look at the deduction of VAT on advances received using examples.

Example 1.

Ryabinushka LLC enters into a supply agreement with the buyer Alliance LLC for household goods in February 2013. The contract amount was 236,000 rubles (of which 36,000 rubles are VAT). On February 10, Ryabinushka LLC receives from Alliance LLC an advance payment in the amount of 50% of the total contract amount of 118,000 rubles, which is stipulated in the delivery conditions.

We will calculate VAT on the advance received.

118,000 x 18/118% = 18,000 rubles.

D-t 51 K-t 62-2 “Advances received” = 118,000 rubles. – funds have been credited to the current account in the form of an advance payment

D-t 76-AV “VAT on advances received” - K-t 68 = 18,000 – VAT is charged on the advance

We draw up an invoice for the advance payment and send 1 copy to the buyer.

In May 2013, Ryabinushka LLC ships household goods to the buyer. We issue an invoice for shipment and accept the advance payment for deduction. In accounting we make entries for these transactions

1.D-62-1 “Settlements with buyers and customers” Kt 90 = 236,000 rubles. – goods are shipped to the buyer

2.D- 90 Kit 68 =36,000 rub. – VAT is charged on shipped goods

3.D-t 68 K-t 76-AV “VAT on advances received” = 18,000 rubles. – we accept VAT deduction from advance payment

4.D-t 62-2 “Advances received” - Credit 62-1 “Settlements with buyers and customers” - in the amount of 118,000 rubles. – advance payment from Alliance LLC was credited.

Those. for the first quarter, Ryabinushka LLC will transfer 18,000 rubles. VAT, and for the second quarter of 2013:

36,000 -18,000 = 18,000 rubles.

If the advance is returned

When returning an advance payment in the event of termination of the contract, the company also has the right to deduct VAT on advances. This right can only be exercised within a year from the date of repayment of the advance.
We make accounting entries.

D-t 62 “Advances received” D-t 51 – the advance was returned to the buyer from the current account

D-68 K-t 76-AV “VAT on advances received” - VAT on advances is accepted for deduction.

The advance invoice must be recorded in the purchase ledger.

There are situations when you cannot return the advance payment to a buyer on whom VAT has already been charged and paid. If the buyer to whom you are returning the advance is liquidated, for example, then you will not be able to return the VAT deduction from the advances. Then the advance received is taken into account as part of non-operating income in full. Unfortunately, an advance payment that has already been paid cannot be deducted, nor can it be written off as expenses, since the condition for accepting advances for deduction is not met: there was no sale of the goods (clause 6 of Article 172 of the Tax Code) and the advance was not returned to the buyer (clause 5 of Art. 171 NK).

Read how to fill out a sales book.

Free book

Go on vacation soon!

To receive a free book, enter your information in the form below and click the "Get Book" button.

Organizations in the course of their business activities are faced with the issuance and receipt of advances. Transactions on advances must be reflected correctly in the accounting of the enterprise.

Advance concept

Definition 1

Prepaid expense represents cash or other material values, transferred by one party to the relationship to the other to fulfill its obligations until the start of fulfillment of counter obligations. An advance is an advance payment that is often confused with a deposit. The difference is that if the party does not fulfill the obligation, then the deposit is not returned. In such a situation, the advance will be returned. The advance is not security for the agreement. The advance payment is only proof of fulfillment of the terms of the contract. Advance payment is always considered an advance unless otherwise provided by the terms of the contract.

An advance is issued in the following situations:

• management of the enterprise as partial payment for employees;
• by the customer before the provision of services or performance of work when concluding contract agreements;
• by the buyer to the supplier as credit for supplies prior to the actual shipment of products;
• buyer of real estate, as a guarantee of the transaction.

Advance payments are regulated in Articles 380, 711, 735 and 823 of the Civil Code of the Russian Federation and in Federal law No. 311-FZ of Russia. Payment of advance payments for income tax is covered in Article 286 of the Tax Code of the Russian Federation. Operations for payment of advances are reflected in accounting in accordance with PBU9/99 and PBU10/99.

There are certain specifics in situations related to the payment of an advance. For example, advances upon execution contract work at federal facilities cannot exceed thirty percent of the total project cost. If the seller fails to fulfill his obligations under the contract, the buyer has the right to demand a full refund of the advance amounts.

Accounting for advances issued and received

Advances issued in accounting are reflected in the account associated with settlements for shipped goods. For correct and clear accounting, it is necessary to open subaccounts in addition to the balance sheet account. When accounting for funds issued to the supplier as an advance, a sub-account is opened to account 60 to reflect settlements on advances issued. In accounting, the transaction is reflected by posting:

• Debit 60 subaccount “Advances issued”
• Credit 51 “Current account”.

Advances received from customers are reflected in the following entries:

• Debit 51 “Current account”.
• Credit 62 subaccount “Advances received”.

Features of accounting for an advance given to an employee as remuneration

The reflection of an advance given to an employee as remuneration is recorded in the debit of account 70 and the credit of current accounts. The specific date for payment of the advance is not established by the legislation of the Russian Federation. Article 136 of the Labor Code of the Russian Federation determines that wages must be paid at least every half month.

The minimum advance payment for wages cannot be lower than the employee’s salary for the time worked. Accordingly, the minimum that an employee can count on is a tariff rate or salary in an amount proportional to the time actually worked for the first half of the month.

When determining the amount of the advance, it is necessary to take into account all components monthly income employee, including additional payments, allowances for special conditions labor, payment for additional work, payment for combining positions, substitutions.

You can calculate the advance without taking into account weekends and holidays, or you can calculate it based on the number of working days in the first half of the month.

Regardless of the algorithm for calculating the advance, personal income tax must be withheld only once during the final calculation wages for the past month. The date of receipt of income as wages is recognized as:

• the last day of the month for which it was accrued;
• the last day of work in the employee’s organization if he quits before the end of the month.

Note 1

Often there is a need to issue funds on account to employees to carry out business transactions. Amounts received by an accountable person can only be used for the purposes for which they were issued. Later accountable person will have to report to the organization on the advances spent. Settlements with accountable persons are reflected in account 71. If there are unused funds remaining, they must be returned to the enterprise’s cash desk. In accounting, funds issued against the funds account are reflected by the entry: Debit 71 Credit 50 (51). Money spent, according to accepted and approved advance reports, reflected by postings to the debit of accounts 25, 26, 10, etc. and credit 71 accounts.

Accounting for VAT on advances

By general rules upon receipt of an advance, the contractor must charge VAT for payment to the budget. This is defined in paragraph 1 of Article 167 of the Tax Code of the Russian Federation. According to it, the day of full or partial payment for upcoming deliveries of goods, performance of work or provision of services is recognized as the moment of determining the tax base.

The only exceptions are the following cases:

• advance payments were received by an enterprise that is exempt from VAT;
• advance payments received for the future supply of goods, performance of work or provision of services, the place of sale of which is not the territory of Russia;
• advance payments received against future supplies subject to VAT at a rate of 0%;
• advances received for the future supply of goods, performance of work, provision of services not subject to VAT;
• advances were received by producers of goods, works, services, the production of which takes a long time production cycle- over six months.

There is one more specific feature. Thus, in the event of termination of the contract, VAT on the previously paid advance can be deducted. But for this, two conditions must be met:

• the contract is terminated or its terms are changed;
• the advance was returned to the buyer.

It is possible to deduct VAT on advances in two cases:

• when selling goods, if payment is made before shipment (deduction is possible from the day the goods are shipped);
• when the conditions change, as well as in the event of termination of the contract and the return of the advance payment amount (deduction is possible only after adjustments are reflected in the accounting records, but no later than 1 year from the date of termination.

Write-off of debt to the buyer for a previously received advance, due to the expiration of the statute of limitations, does not satisfy the conditions described above.

Advances identified during the inventory process expired limitation period, are subject to write-off for each obligation based on inventory data, written justification and order of the head of the enterprise. Overdue accounts payable at the same time, it is recognized in other income in the reporting period in which the statute of limitations expired, in the amount reflected in the accounting records of the organization.