Close account 76 va. Accounting info. We remove data from the OFD for cash registers

The restoration of VAT on advances issued is the result of its deduction and is not used very often. How to correctly recover VAT from advances? What conditions must be met in order to accept advance VAT as deduction? What entries need to be made in both cases? Let's look at all the pros and cons of VAT on advances in our article.

Is it necessary to restore tax on advances received?

When receiving an advance payment, in most cases the seller is obliged to calculate the tax on it for payment to the budget (clause 1 of Article 154 of the Tax Code of the Russian Federation), and later, when making a shipment, against this advance payment, take all or part of the amount of the tax paid from the advance tax as deductions (clause 8 Article 171 and Clause 6 Article 172 of the Tax Code of the Russian Federation). In other situations (when the advance is returned to the buyer or the overdue debt on it is written off), VAT restoration will also not be required. In the 1st case, it can be taken as a deduction on the date of return (clause 5 of Article 171 of the Tax Code of the Russian Federation), and in the 2nd case it must be written off as expenses not taken into account in the calculation of income tax.

Thus, for advances received, the picture always turns out to be the opposite of the main condition for recovery: first, the tax is calculated for payment, and then taken as a deduction or written off. That is why there will never be a situation of VAT restoration on these payments.

Conditions for deducting tax on advances issued

When calculating the tax on the advance payment received, the seller issues an invoice for it and sends 1 copy of it to the buyer. Based on this document, the buyer has the right to take into account the amount of tax allocated in it as deductions (clause 12 of article 171 of the Tax Code of the Russian Federation). Although he may not do this, since deductions are not an obligation, but are made voluntarily (clause 1 of Article 171 of the Tax Code of the Russian Federation). It is better to consolidate the taxpayer’s position regarding deductions for advances issued (whether they will be applied or not) in some document (for example, in the VAT accounting policy).

However, these 2 circumstances (payment and invoice) are not enough for the buyer to deduct it. Additional terms to carry out such an operation follow from other provisions of the Tax Code of the Russian Federation:

• a condition on the possibility of transferring an advance payment must be included in the supply contract (clause 9 of Article 172 of the Tax Code of the Russian Federation);
• The invoice for the advance payment must be dated within the 5-day period allotted for issuing such documents (clause 3 of Article 168 of the Tax Code of the Russian Federation), and have all the required details for it (clause 5.1 of Article 169 of the Tax Code of the Russian Federation).

Acceptance of deductions from the buyer will be reflected in the following posting (for each individual document):

Dt 68/2 Kt 76/VA,

Procedure for recovering VAT from advances

VAT recovery on an advance payment is made in the following situations (subclause 3, clause 3, article 170 of the Tax Code of the Russian Federation):

• the delivery has been completed against which an advance payment has been made;
• the supply contract is terminated or its terms are changed and in connection with this the advance payment is returned to the buyer.

Accounting entries for VAT recovery from advance payment

The VAT recovery posting will always be the same for each individual invoice:

Dt 76/VA Kt 68/2,

68/2 - subaccount for accounting for settlements with the budget for VAT on account 68;

76/VA - subaccount for accounting for VAT on advances issued in account 76.

The results of VAT recovery for specific advance invoices will vary depending on the ratio of the amount of the advance and the cost of supply associated with it:

• for the first 2 cases (the amounts of the advance and delivery are the same or the amount of the advance is less than the cost of delivery), with this posting the amount of tax on the advance, listed in subaccount 76/AB, will be closed completely;
• in the 3rd and 4th cases (the amount of the advance is greater than the cost of delivery or the contract contains a condition on partial offset of the advance towards payment for the supply), in subaccount 76/AB after the restoration of VAT there will be a balance of unrecovered tax.

ABOUT latest changes in the document reflecting tax recovery operations, read the material “Sales Book - 2019: new form” .

Pros and cons of deducting VAT on advances issued

The positive aspects of the use of such deductions occur with significant amounts of advances issued and manifest themselves as follows:

• A large deduction amount can not only significantly reduce the total of the declaration drawn up for the period of its application, but also make it result in the amount of tax reimbursement from the budget.
• A deduction for an advance on account of several deliveries for it is made one-time, ahead of time and in a larger amount than deductions would be made for each of the deliveries separately. At the same time, VAT restoration occurs in parts and can be extended over several tax periods.

On the plus side, there are also conditions for payment of only part of the delivery using the transferred advance payment. In this case, deductions for the advance payment issued and for the delivery document will occur earlier and will be taken in full, and the VAT restoration will be made only in part of these amounts and will be extended over time.

The following points will be negative:

• increasing the volume of accounting operations and document flow;
• there is no point in using deductions for advances when it comes to small amounts and the period for transferring the advance payment often coincides with the period of shipment for it.

Read about the rules for issuing invoices for advance payments.

Results

The question of recovering VAT on advances paid to suppliers arises if the taxpayer takes tax deductions on invoices issued by the supplier for prepayment. The provision for advance payment must be included in the supply agreement. VAT on advances issued is recorded in a separate subaccount of account 76.

In the process of financial and economic activity, each organization has settlement obligations. The debt of an organization to other legal entities and individuals is called accounts payable, and these individuals themselves are called creditors, the debt of other legal entities and individuals of this organization is called accounts receivable, and these individuals themselves are called debtors.

The deadlines for fulfilling obligations must be stipulated in the organization’s contracts concluded with other legal and individuals. Accounts receivable and payable with a maturity period of no more than 12 months are classified as short-term liabilities organization, and over 12 months - to long-term obligations.

To record the organization’s settlements with debtors and creditors, the chart of accounts provides the following accounts:

To record settlements with various debtors and creditors, except for those for which the chart of accounts provides for separate accounting accounts, the account is intended 76 “Settlements with various debtors and creditors”- active-passive.

Opening balance (by debit) - availability accounts receivable At the beginning of the reporting period.

Opening balance (loan) - availability accounts payable At the beginning of the reporting period.

Debit turnover:

• increase in accounts receivable;
• reduction of accounts payable.

Credit turnover:

• increase in accounts payable;
• reduction of accounts receivable.

Closing balance (by debit) - the presence of accounts receivable at the end of the reporting period.

Closing balance (loan) - the presence of accounts payable at the end of the reporting period.

Subaccounts:

• 76-1 “Calculations for property and personal insurance»;
• 76-2 “Calculations for claims”;
• 76-3 “Calculations for due dividends and other income”;
• 76-4 “Settlements on deposited amounts.”

Organizations have the right to open any necessary sub-accounts, for example, for settlements on amounts withheld from the wages of the organization's employees (rent, union dues, for the maintenance of children in preschool institutions, alimony, etc.).

On subaccount 1 “Calculations for property and personal insurance” Calculations for insurance of property and personnel of organizations are reflected when the organization acts as an insured.

Property insurance. Insurance is voluntary; not all property can be insured, but selectively.

The organization fills out an “Insurance Application”. A “Property Insurance Agreement” is concluded between the organization and the insurance company, by virtue of which the insurer undertakes to carry out insurance coverage in the event of an insured event. insurance payment to the policyholder, and the policyholder undertakes to pay insurance premiums on time.

If insurance premiums are paid in advance, their accrual should be reflected as part of deferred expenses:

In the event of the loss of the insured property, the organization is obliged to notify the insurance company within 24 hours. A commission is assembled, which draws up a “Report” for the destruction of property, which indicates: the reasons for the loss of property, the amount of damage caused, the amount insurance compensation, which should be paid to the organization.

If the property damaged as a result insured event, can be repaired, then the associated costs must be covered by insurance compensation.

If, under the terms of the insurance contract, part of the losses is not subject to compensation through insurance compensation, then they are considered extraordinary expenses.

Employee insurance. Insurance is carried out in compulsory and voluntary forms.

The amounts of accrued payments are included in labor costs, provided that insurance contracts are concluded in favor of employees with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant types of activities in the Russian Federation.

In accounting, deductions made by organizations for employee insurance can be recognized as expenses for common types activities or relate to other expenses.

On subaccount 2 "Calculations for claims" calculations are reflected for claims brought against suppliers, contractors, transport and other organizations, as well as for fines, penalties and penalties imposed and recognized (or awarded).

An organization may file a claim against a supplier (contractor) in the following cases:

• based on inconsistencies in prices and tariffs identified during the audit of accounts, stipulated by contracts, as well as when arithmetic errors are identified;
• for detected non-compliance of quality with standards, specifications, or order;
• for violation of delivery deadlines;
• for shortages of cargo in transit in excess of the amounts stipulated in the contract;
• in case of non-compliance with contractual obligations, etc.

Claims may be made for defects and downtime caused by suppliers or contractors, in amounts recognized by payers or awarded by the court.

Claims may be made credit organizations for amounts erroneously written off (transferred) to the organization’s accounts.

If the supplier (contractor) has violated contractual obligations, the organization has the right to collect from him penalties, fines, and penalties established by the contract.

In some cases, claims submitted to suppliers, contractors or other organizations are not subject to collection (for example, collection was denied by the court). The amounts of such claims are written off to the accounts from which they were accepted for accounting.

On subaccount 3 “Calculations for dividends due and other income” calculations of dividends and other income due to the organization are taken into account, including profits, losses and other results under the simple partnership agreement. Such income is other income of the organization.

Dt 76-3 Kt 91-1 - reflects the amount of dividends due and other income;

Dt 50, 51 Kt 76-3 - funds were received on account of dividends due and other income.

On subaccount 4 “Calculations for deposited amounts” accounts for settlements with employees of the organization for amounts accrued but not paid in fixed time due to the non-appearance of recipients. If the employee cannot receive his salary on the appointed day, the amount is deposited (given to the bank).

Dt 70 Kt 76-4 - the deposited amount of wages is taken into account;

Dt 76-4 Kt 50, 51 - the deposited amount of wages was paid to the employee.

Accounting for settlements with various debtors and creditors within related organizations is also carried out on account 76 “Settlements with various debtors and creditors”.

Register synthetic accounting- journal order No. 8.

Register analytical accounting- statement No. 7 (or several statements), where analytical accounts are opened for each debtor and creditor.

When an organization uses an automated accounting form using software product"1C: Enterprise" registers of synthetic accounting are the turnover of account 76 (General Ledger), analysis of account 76, balance sheet, etc. The registers of analytical accounting are the turnover balance sheet for account 76, analysis of account 76 for subaccounts, turnovers between subaccounts , account card 76, account card 76 by subconto, etc.

76-01 Calculations for property and personal insurance— calculations for property and personnel insurance are reflected (except for calculations for social insurance and mandatory health insurance) an organization in which the organization acts as an insured.

Debit<счета учета затрат на производство>Credit 76-01 - calculated amounts of insurance payments are reflected.

Debit 76-01 Credit<счета Money> - transfer of insurance payments to insurance organizations is reflected.

Debit 76-01 writes off losses due to insured events (destruction and damage inventories, finished products and other material assets, etc.) from the credit of accounts for inventory, fixed assets, etc. Debit 76-01 also reflects the amount of insurance compensation due under the insurance contract for an employee of the organization in correspondence with account 73.

Debit 51, 52 Credit 76-01 - reflects the amount of insurance compensation received by the organization from insurance organizations in accordance with insurance contracts.

Debit 99 Credit 76-01 - losses from insured events not compensated by insurance compensation are written off.

Analytical accounting for subaccount 76-01 conducted by insurers and individual insurance contracts.

76-02 Calculations for claims— calculations are reflected for claims brought against suppliers, contractors, transport and other organizations, as well as for fines, penalties and penalties imposed and recognized (or awarded).

Debit 76-02 Credit 60-00,<производственных запасов>— calculations of claims against suppliers, contractors and transport organizations based on inconsistencies between prices and tariffs stipulated by contracts identified during the inspection of their invoices (after acceptance of the latter), as well as upon identification of arithmetic errors, when inflated prices or arithmetic errors in the invoices presented by suppliers and contractors were discovered after the entries on the accounts of inventory items or costs were completed (based on prices and calculations invoiced by suppliers and contractors);

Debit 76-02 Credit 60-00 - reflects payments to suppliers of materials, goods, as well as to organizations processing the organization’s materials, for detected quality non-compliances with standards, technical conditions, and orders;

Debit 76-02 Credit 60-00 - reflects settlements to suppliers, transport and other organizations for shortages of cargo in transit in excess of the amounts stipulated in the contract;

Debit 76-02 Credit<затрат на производство>— settlements for defects and downtime that arose through the fault of suppliers or contractors are reflected in the amounts recognized by payers or awarded by the court;

Debit 76-02 Credit<денежных средств, кредитов>— settlements to credit institutions are reflected for amounts erroneously written off (transferred) to the organization’s accounts;

Debit 76-02 Credit 91 - reflects calculations for fines, penalties, penalties collected from suppliers, contractors, buyers, customers, consumers of transport and other services for non-compliance with contractual obligations, in the amounts recognized by payers or awarded by the court (the amount of claims made that were not recognized payers are not accepted for registration).

Debit<денежных средств>Credit 76-02 - the amounts of received payments are reflected.

Amounts that, as it turned out later, are not subject to recovery are, as a rule, attributed to those accounts from which they were registered in Debit 76-02.

Analytical accounting for subaccount 76-02 is maintained for each debtor and individual claims.

Correspondence of accounts for accounting of settlements with different debtors and creditors

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account 76.va how to close

I entered based on the invoice for the advance payment, all the postings are correct, but in the turnover of account 76.VA the documents are not closed like this: Beginning balance. No new messages. New messages. To check with the 76 VA account, we will create a balance sheet for the 76 VA set and compare the final debit turnover with lines 080 and 090 (Fig. 38). close. Register to get free access to valuable information! Property, liabilities Fundamentals of accounting Account 76.VA - since 2012 there has been a balance.76, 68 Instructions for the Chart of Accounts. Conclusion: if a debt is recognized as bad, it must be written off, and VAT on the advance must be restored. Analytics on account 76.VA VAT for advances and prepayments issued. Subconto. Total accounting. Only revolutions. Now, after saving, in the report for additional fields it will be possible to add a new field (in the figure for account 76.BA - invoice received): The result of the report will look like this After closing all debts, the balance of payment is transferred to account 62.02, and precisely to an advance invoice will be issued for this balance amount. By the way, our company has developed a specialized report that helps compare the balances of accounts 62.02 and 76.

AB. Both postings to account 76.VA (deduction and restoration) must be generated by the document “Invoice received (advance payment)”. Good evening, please tell me how to close the 76 VA account (advances issued)? Thank you in advance. Subordinate to the account “Settlements with various debtors and creditors” (76). Type: Passive. Analytics for the account “76.VA”: Subconto Turnover only Total accounting Accounting in currency Counterparties As a result, you will have to pay to the budget only once. Let's check that account 76.AB is closed (Fig. 10).

VAT on advances to suppliers is accounted for in account 76.VA. The report is designed to search for discrepancies between VAT from the advance on account 76AB and the calculated amount of VAT from the advance on account 62.02.1. Click on the button “Account 62.02 Advances received.” you can check the accrual of VAT on the advance received 2. Click the “Account” button. 76VA VAT with payment issued I have 98 thousand rubles left in my account 76VA. from the advance payment for leasing. On account 76.AB there is a sub-account “Invoices issued”, you can generate a SALT for this account with details for this sub-account and close exactly those invoices that have balances. you start by invoicing the supplier's invoice for an advance payment of 3,000,000 rubles, respectively, on account 76 VA there will be VAT 457,627 then when you put in How then do we close accounts 76AB and 76 VA? and when? How to close account 76.va. I have 98 thousand rubles left in my account 76BA. from the advance payment for leasing. On account 76.AB there is a sub-account “Invoices issued”, you can generate SALT for this account with details for this sub-account and close exactly those 9. Balance on account 76.BA for a specific counterparty and agreement (if compliance with the conditions specified in clause 9 of Article 172 of the Tax Code of the Russian Federation) should be no more than the balance of account 60.02 for the same counterparty and agreement 18/118. Account 76.AB in accounting. Account 76 used in the accounting department is called “Settlements with various debtors and creditors.” Subaccounts 76.AB and 76.BA contain VAT amounts on advances issued and received, respectively. Now, after saving, in the report for additional fields it will be possible to add a new field (in the picture for account 76.BA - invoice received): The result of the report will look like this Displays the final balance for accounts 19.03,19.04,19.07, 76.AB , 76.VA for the specified period. Collects the final debit and credit balances of accounts 19 and 76. Subaccounts to account 76. Account 76 can take into account, for example, calculations for property and personal insurance, for claims, for deductions from employees’ salaries in benefit of others on the basis executive documents or regulations of the ships, the invoice received for the advance payment (76.VA) is not included. When generating the invoice received (based on the extract), it is necessary to put in other special documents posted on the Site, it is understood as Closed Joint-Stock Company“What to do Account 76.VA in a comprehensive manner. Without going into details, you need to do 2 things: Specify that the document “Invoice received” should generate transactions, and configure them, good afternoon. 1c Accounting 8.1 (not basic) rev 1.6 (1.6.25.5) is accumulating large sum on account 76.AB, but should be written off on 68.02. Tell me what could be the error. I need it very urgently. Pages:1. Closing an account 76. VA. Tatiana Teploukhova. User. I’m adding up account 76. VA - tell me there should be a balance on it? For me it closed at zero. How can I close the 76th account now for 91.2? Here’s the question: a non-profit organization providing services on the 76th account, how can I close them at the end of the month on the 26th account? I did the closing of the month, indicates that everything was closed, but when analyzing 26 accounts, it does not reflect expenses for 76 Question: In the updated version of 1C, it is possible to offset VAT on advances paid by the supplier, postings 68.2-76.VA are generated. When the work is completed and the advance is closed, posting 68.2-19.3 is generated, but how is account 76.BA closed? But really 76.VA loan

Should it be included in the purchase book in the 3rd quarter or in the 4th quarter? Based on the conditions given in your example, in the 3rd quarter you, based on the invoice issued by the supplier before 30 (2), the account will be closed when there is an actual receipt of goods. those. account 76.BA will make a reverse entry to the sales book, and the actual receipt will go to the purchases book (during the period of receipt). Good afternoon, dear consultants! I have the following question. I work in 1C:Enterprise 8.2 (8.2.

16.368) Enterprise accounting (basic), edition 2.0 (2.0.48.9) enterprise LLC, on OSNO as of 01/01/2013 there was an amount K 76 VA 13,728.81 rubles in the account 76 VA Loading Select language. Close. Read more View this message in English. Please try again later. Published: Jan 13 2015 Entering initial VAT balances from advances 0.01 - Opening Balances 76.AB 3.07 - Initial balances 76.VA Related video - entering initial 76-va account accounting used to calculate VAT on the listed advances. After receiving the goods, the organization debits account 76 with account 68, after which the invoice is reflected in the purchase book. Further, when registering the receipt of goods, services, etc. in theory, if the amount is sufficient, accounts 76.VA and 68.02 should be closed automatically, which is what happens with some counterparties, but not with others! Although how to reflect its receipt and the accrual of VAT in accounting? To do this, they usually use one of the subaccounts to account 76Debit 68 “Calculations with the budget for VAT” - Credit 76-VA in the amount of 9,000 rubles. Account 76 records all settlement transactions that are not taken into account on other accounting accounts. The account is considered to be of an active-passive nature, the balance of which can be displayed in both debit and credit. Entering initial balances of VAT from advances 0.01 - Initial balances 76.AB 3.07 - Initial balances 76.BA Related videoIn standard report Turnover balance sheet by account by accounts for accounting settlements with counterparties Chart of accounts Account 60 Account 62 Account 90 Account 91 Account 99 Tax News. . . Account 76 “Settlements with Miscellaneous Debits and Creditors.” 76.VA - VAT on advances and prepayments issued. There are 2 ANSWERS on the site to the question How to close 76AB in 1C8.1? you will find 2 answers. The best answer about 76 posting account was given on October 29 by Elena Nakonechnaya. Here is a selection of topics with answers to your question: How to close 76AB in 1C8.1? The purpose of account 76. 76 account is an active-passive settlement account. It is necessary in order to summarize information about financial transactions with debtors and creditors, not accounted for in accounts 60-75 Processing to find and correct errors when closing account 76AB and creating a purchase book. Helps to find and correct discrepancies between the score 62.02 and 76AB. I entered based on the invoice for the advance payment, all the postings are correct, but there are no new messages in the back of account 76.VA. New messages. Please tell me how to close account 76? See analytics 76.05. Good afternoon. Please tell me about this issue: OSNO, VAT. On account 76VA from 2010, 2011, 2012 the VAT amount was 40.81. 76.va accounting account is an account in which VAT on advances paid is reflected. To ensure the quality of materials and protect the copyright of the editors, many articles on our website are in closed access. Account number for closing expenses of the reporting period, usually account 90.7. This parameter allows the User to use a different Chart of Accounts, in which the “VAT on advances issued” account differs from account 76.VA. Now, after saving, in the report for additional fields it will be possible to add a new field (in the picture for account 76.BA invoice received): The report result will look like this

Useful:

Subaccount 76-6 Settlements under a property trust management agreement

On subaccount 76-6 "Settlements under the agreement trust management property" takes into account settlements related to the execution of property trust management agreements. This sub-account is used to account for settlements by the principal, trustee, including settlements on property transferred to trust management, which is accounted for on a separate balance sheet.

The value of the property transferred by the principal to the trustee for trust management is reflected in the accounting records of the principal in the debit of subaccount 76-6 "Settlements under the property trust management agreement" and the credit of accounts 01 "Fixed assets", 04 " Intangible assets" and other accounts.

The cost of the property accepted by the trustee on a separate balance sheet is reflected in the debit of accounts 01 “Fixed assets”, 04 “Intangible assets” and other accounts and the credit of subaccount 76-6 “Settlements under the property trust management agreement”.

When the trustee returns property to the trustor in the event of termination of the property trust management agreement, reverse entries are made.

The transfer of funds towards the profit (income) due to the trustee is reflected by the trustee in a separate balance sheet in the debit of subaccount 76-6 “Settlements under the property trust management agreement” and the credit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 55 “Special accounts in banks."

The funds received by the principal on account of this profit (income) are reflected by the principal in the debit of accounts 51 "Currency accounts", 52 "Currency accounts", 55 "Special accounts in banks" and the credit of subaccount 76-6 "Settlements under the property trust management agreement ".

The amounts due from the trustee for compensation for losses caused by loss or damage to property transferred to trust management, as well as lost profits, are reflected by the trustee in the debit of subaccount 76-6 “Settlements under the property trust management agreement” and the credit of account 91 “Other income and expenses”. The specified amounts received by the trustor are reflected in the debit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 55 “Special accounts in banks” and the credit of subaccount 76-6 “Settlements under a property trust management agreement”.

Analytical accounting for subaccount 76-6 “Settlements under a property trust management agreement” is maintained for each property trust management agreement.

Other subaccounts of account 76.

In this article we will talk about the restoration of VAT and the reflection of this operation in 1C 8.3 using the example of the 1C Enterprise Accounting configuration.

Often the term itself "VAT restoration" raises questions. Let's try to explain it. In short, then recovery is the inverse operation receiving a deduction according to VAT, i.e. an adjustment is made based on the deduction already received, reducing this deduction or completely canceling it. If it makes more sense to someone, then theoretically we can say that we will reverse the VAT deduction completely or partially, depending on the situation. But that's just the term "reverse" V in this case is not applied, but they say that “VAT must be restored.”

In more detail, upon receipt of materials, goods, fixed assets, etc. input VAT is often tax deduction, which during the period of receipt reduces the amount of tax payable. In order to apply such a deduction, several conditions must match, for example:

• Correctly executed SF;
• The received assets are used in activities subject to VAT;
• The recipient of the valuables is a VAT payer, etc.

Now let’s imagine a situation where, at the time of capitalization of the assets, all these conditions were met, and the deduction was accepted. After some time, the conditions changed, and it turned out that the deduction could not be used. This is where VAT is restored.

Another option when it is necessary to restore VAT is prepayment to the supplier by the buyer. By making an advance payment, the buyer can use a VAT deduction by creating an accounting entry 68.VAT - 76.VA. When the buyer receives the shipment for such an advance, he will make a deduction for the received items with posting 68.VAT - 19. Then it turns out that there will be two deductions for one shipment. This situation is impossible, so the first deduction must be restored.

The list of situations when VAT should be restored is given in the Tax Code, Art. 170 clause 3. And although practice court decisions suggests that this list is closed, however tax authorities they are often required to restore VAT in other cases, for example, in case of theft of property. Here the enterprise itself must decide whether to restore the tax or not (in this case, court hearings will be necessary).

Since the restoration of VAT always leads to an increase in the amount of tax payable, in the transactions Kt there will always be 68.VAT, and for Dt options are possible, depending on the situation. Such transactions should be reflected in Book of Purchases.

Let's look at the most common cases of VAT recovery.

VAT recovery using the example of 1C: Accounting configuration

Now from theory to practice. Let's consider two options for how to reflect the restoration of VAT in 1C Accounting.

Example 1. The most common case of VAT recovery. The buyer made an advance payment for the consignment of goods, both counterparties are VAT payers. The prepayment amount is 118,000 rubles, incl. VAT 18000. A few days after the advance payment, the organization received material values in the amount of 94,400 rubles, incl. VAT 14,400 rub.

Accounting for advance payments in 1C is well automated. The correct transactions were automatically generated for payment.

If at this moment we form Shopping book, we will have two deductions for one delivery.

VAT should be restored. To do this in the menu Operations select an item

Offers to retransmit documents and create routine operations– generation of purchase and sales ledger entries.

We are interested in Click the button Complete the document, the tabular part will be generated automatically.

Let's look at the wiring. The program automatically recovers VAT by analyzing the advance amount and subsequent shipments. In our case, the delivery is less than the advance payments paid, we restore the amount in an amount equal to the shipment received from the supplier.

Example 2. In the 4th quarter, on the received batch of materials from example 1, VAT should be restored from the amount of 40,000 rubles, settlement amount VAT is equal to 7200 rubles.

In this case, the program cannot automatically determine in what period and volume the VAT should be restored. Therefore, we create a corresponding document VAT restoration. It is in the section

Press the button Create, From the list of options, select a document for VAT restoration.

To prevent VAT from getting stuck on account 19, it must be written off. A document can be created based on receipt.

By default, the entire receipt amount is offered for adjustment; we should adjust it.

On the bookmark Write-off account indicate the account 91.02.

Please note the meaning of the expense guide. Here you can set the parameter whether expenses are accepted as expenses for the purpose of calculating income tax or not.

If accepted, the postings will be as follows:

Another common example that many businesses may encounter is a change in the supply amount due to an adjustment in price and/or quantity of items shipped, which may result in the need to recover VAT. Such operations lead to the appearance of adjustment invoices, the procedure for reflecting which we will discuss in detail in another article.

VAT on advances received and advances issued is one of the tools for regulating an organization’s expenses for tax payments. To account for VAT on advances, subaccounts 76 of account are used: 76.VA - for received, 76.AB - for issued.

An organization that has paid an advance to a supplier has the right to claim for deduction the VAT paid. The necessary conditions to receive a VAT deduction from an advance payment issued:

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

VAT deduction is provided if tax period when the advance was transferred. When the final payment for the delivery occurs, that is, the goods are received from the supplier under the acceptance certificate, the organization is obliged to restore the amount of VAT previously claimed for deduction.

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

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

VAT is restored in the same amount in which it was previously accepted for offset. If the terms of the contract determine that the delivery of goods occurs after receiving 100% advance payment, the buyer can transfer the advance in installments. In this case, the amount of VAT reflected in the SF for the supply is restored. In any case, this value coincides with the amount of VAT on all advance tax payments for this supply.

VAT on advances received

When selling products (goods, services), the buyer may be stipulated in the contract required condition— advance payment of up to 100%.

On the received advance, the organization issues a tax return and charges VAT at a rate of 18/118%. The amount of this advance is included in the sales book as accrued VAT, that is, a tax that the organization is obliged to pay to the budget.

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In practice, after issuing a SF for the advance received, 3 situations are possible:

• during the advance period the sale occurred;
• no sales occurred during the advance period;
• return of advance payment to the buyer (termination of contract, change of conditions, etc.).

In the first case, after the shipment has been made, the selling organization has the right to present previously paid VAT on the advance received for deduction. That is, the advance SF is closed with a purchase ledger entry.

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

In the case of an advance refund, it is also possible to claim the VAT paid for deduction, that is, an entry is created in the purchase book. You can take advantage of the deduction within a year after termination of the contract.

In the event of liquidation of the purchasing organization before full fulfillment of the delivery conditions, if it is impossible to return the advance payment, VAT accrued upon receipt of the advance payment is not subject to deduction.

Examples of entries for accounting for VAT on advances

Example of an operation for advances received

Harmony LLC, under an agreement with the buyer Amalgama LLC, must supply a consignment of goods in the amount of 212,400 rubles, incl. VAT — 32,400 rub. 07/10/2016 "Amalgam" transfers an advance payment of 50% of the contract amount: 106,200 rubles. VAT on advance: 106,200 * 18/118 = 16,200 rub.

We reflect in the postings VAT on advances received from the buyer:

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

Transactions on advances issued

Let's consider the same operation from the buyer's side. The accountant of Amalgama LLC will reflect VAT on advances issued by postings:

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