1s 8 separate VAT accounting. Separate VAT accounting

The need for VAT distribution is caused by the fact that many companies combine several tax regimes. However, this process is often accompanied by some problems regarding the correctness of tax accounting and distribution. Errors can be very different and they are influenced by the “human factor” or simply uncertainty.

For example, it is not always known whether a particular object will be used in an activity for which income is not taxed. For this situation, the Tax Code of the Russian Federation determines that the payer, taking into account material values, must necessarily submit VAT amounts for deduction. When the item is subsequently used in work, the income from which is not taxed, the amounts previously accepted for deduction are restored.

Correct configuration of the software solution will help you overcome all possible errors. If done correctly, the program will help the accountant in the most complex issues and help solve some dilemmas related to legislation and the rules established by it.

Maintaining separate VAT accounting in 1C using the example of the 1C: Accounting 3.0 configuration

There is a deviation from the obligation enshrined in the code to maintain the type of accounting we are considering when registering both taxable and non-taxable transactions. It is as follows: if the costs of carrying out preferential transactions in the reporting period do not exceed 5% of all costs of production or sales, separate accounting can be abandoned. But when the payer obliged to maintain it does not do this, then the input tax cannot be deducted, nor can it be taken into account as part of income tax expenses.

Each taxpayer is required to keep separate VAT records when:

• Simultaneous work on taxable and exempt transactions;
• Several types of activities, one of which has been transferred to a special tax regime.

VAT amounts submitted by organizations carrying out both taxable and tax-free transactions can:

• Included in the price of works/services, fixed assets, intangible assets used for VAT-free transactions;
• Be accepted for deduction for goods (services/work), including fixed assets, intangible assets, used for taxable transactions;
• Accepted for deduction or included in the cost in proportion to use in production and/or sale.

This proportion is derived from the share of income received from taxable transactions, as well as those exempt from it, in the total amount of income for goods (work, services) shipped during the reporting period.

How to set up separate VAT accounting in 1C

Error-free accounting guarantees the correct parameters of the accounting policy/UP for the corresponding reporting period. In the section “Main-Settings-Accounting policies-Setting up taxes and reports”, open the corresponding tab and check the following sub-items:

Rice. 1 Accounting policy

Having checked the indicated points, we will have the option to indicate the procedure for accounting for VAT in the documents. He can be:

• Accepted for deduction
• Included in price
• Distributed
• For transactions at 0%

Thus, for each receipt there is a choice of determining VAT. This mechanism allows you to see input tax movements at any time, which makes VAT accounting clear and understandable.

At the next stage, in “Administration”, in the navigation we find “Accounting parameters - Setting up a chart of accounts”.

Fig.2 Setting options

Then check all the boxes.

Fig.3 Activating parameters

Admission and acquisition

As an example, let’s create “Receipt of goods” and fill it out in the usual way. When accounting in the program is maintained for several organizations, we find the one that has set up a software program with separate accounting.

After the necessary settings, an additional sub-account “Method of accounting for VAT account 19” appeared, for each individual item, including in the table field. So, we add a product item there, after which the “VAT Accounting Method” column will be displayed, where you need to indicate the correct option from the proposed list.

Rice. 4 Admission

The option we choose will be reflected in the postings as an additional subaccount on the account. It can subsequently be changed by setting another one in the “Movement” and “Request-invoice” documents.

In the latter, there is an option to set the tax accounting procedure completely for the entire document by selecting the one we need on the “Cost Account” tab. It is not necessary to indicate it in the table field.

Rice. 5 Creation of technical equipment

During the implementation process, the program will automatically check the relationship between the specified tax accounting option and its specified rate. It should be noted that changing the method is possible until the inventory is written off.

Let's look at the transactions generated by the receipt document in accordance with the choice of a new subaccount. The generated document with the indicator “Accepted for deduction” will add another subaccount to account 19. If you select the indicator “Taking into account in the cost”, VAT will be included in the cost of purchased assets and will pass through account 19, generating the following transactions:

• Dt41 Kt60
• Dt19 Kt60
• Dt41 Kt19

For transactions at 0%, you need to confirm this VAT rate. Here are the following accounting entries:

• Dt41 Kt60
• Dt19 Kt60

All VAT on account 19 will be distributed by the corresponding document (if the same sub-account is selected).

When registering for asset receipt accounting, in the “Equipment” tab, we indicate the method of VAT accounting, which depends on the future use of this tool.

Rice. 6. Receipt of OS

The selected option can be changed subsequently through “Acceptance for accounting of fixed assets”. When intangible assets arise in accounting, the accounting option is set in the same way.

Distribution of VAT for separate accounting

Let's see how the mechanism for posting VAT in the Turnover Balance Sheet/SALT works according to account 19.

Rice. 7 SALT according to Article 19

SALT according to account 19 is a separate accounting register, which reflects tax amounts with different accounting procedures. Before the start of operations for posting VAT and before entries are generated in the Purchase Book, the balance on account 19 is not closed, with the exception of VAT taken into account in the cost, since it is displayed on this account in transit.

If you generate SALT according to account 19 after posting the tax, then the additional subconto will indicate the unclosed balance at the end of the selected period. Then you can close it using the routine operation “VAT Distribution”. It is carried out on the basis of primary documents, which set all the parameters for correct accounting.

Rice. 8 Posting VAT

After automatic filling, click the “Fill” button in the table field to display the data of the accumulation register “VAT on indirect expenses” for the period we need. After this, the costs will be reflected in accounting. By clicking the “Calculate” button, the necessary details are automatically filled in.

Wiring

Posting VAT generates transactions:

• Dt19 Subconto: deductible, included in the price for transactions at 0%
• Kt19 Subconto: distributed
• Dt20 Kt19 Subconto: included in the price

VAT included in the cost will be written off to cost accounts.

The above material allows us to conclude that the correct reflection of business transactions and correct settings implementation of the process in question in 1C: Accounting 8 helps to avoid mistakes if you need to make the transition to separate VAT accounting.

In the next release 3.0 " 1C: Accounting 8» a new feature has been introduced - a function that makes it possible, even at the level of primary accounting of a document (entering it into the database), to immediately select the option of accounting for input VAT. The work of an accountant with this method of separate tax accounting will be significantly simplified.

VAT accounting – only separately for everyone

In the case of any activity, both subject to value added tax and not subject to VAT, in the reporting time period, according to the law, this tax must be accounted for separately (Russian Tax Code, Articles 149 and 170). An exception is allowed only if transactions free from VAT (on which VAT is not charged) for the time period under consideration amount to 5% or less of the total figure incurred by the enterprise production costs. If an enterprise that pays taxes must keep records separately, but does not do this, it will also not be able to take into account VAT in those expenses that are the basis for calculating income tax, as well as deduct value added tax (paragraph 8 of clause 4 Article 170 of the Tax Code of the Russian Federation).

It is also necessary to separately account for the amount of VAT input tax on works/goods/services purchased/ordered by an enterprise that appear in its activities at a rate of 0% (clause 3 of Article 172 of the Tax Code of the Russian Federation).

Now in 1C, value added tax is taken into account separately

In “1C: Accounting 8” you can perform separate accounting for VAT already in the first edition. This is done like this:

Input VAT for the current quarter is collected on account 19. If VAT is included in the price, this fact is entered in the receipt journal, but is not entered into account 19.

At the end of the reporting time period, the report “Distribution of VAT on indirect expenses” is generated. Thanks to this report, this indicator will be automatically distributed. But such an algorithm does not provide automatic support for the general distribution of VAT tax on RBP, intangible assets and fixed assets.

New method of separate VAT tax accounting

The software has introduced “VAT Accounting Method” - a new subaccount for VAT tax on received inventory items (account 19). The purpose of its maintenance is to make accounting kept separately for VAT tax more understandable and easier to understand. There are 4 separate analytical characteristics (values) for it:

Distributed

Included in the price

Accepted for deduction

For transactions at 0%

About 20 journals used in conducting financial accounting in the “1C: Accounting 8” software complex, supplemented with a new sub-account “VAT Accounting Method”. Thanks to this, even at the stage of entering the initial accounting documents, the accountant was able to select the appropriate column and immediately assign VAT to each of the incoming works/goods/services.

This will make its accounting clearer and more transparent, since input VAT movements can be tracked at any time, even in the middle of the reporting quarter.

Adjusting accounting parameters when using a new method

When an enterprise carries out tax-free transactions (on which VAT is not charged) or engages in exports, the “Accounting Policy” of the used software adjustments need to be made.

To do this, check the VAT tax tab next to the line “The company carries out sales without VAT or with 0% VAT.”

A similar checkbox is placed next to the field “Separate accounting of VAT on account 19 “VAT on purchased goods and materials”. This allows you to choose one of the methods provided for by the new method for accounting for VAT tax.

In the VAT section, all accounting figures are confirmed in detail. A check mark is placed next to the field “VAT amounts are accounted for: ...According to accounting methods.”

Receipt of goods/services – select the VAT accounting option

The addition of account 19 “VAT Accounting Method” with a positional subaccount led to a change in the visual appearance of the “Receipt of Goods and Services” journal. In the positions accepted for accounting and entered into the table of this journal, there is now a “VAT accounting method”.

The purpose of this is to be able to carry out separate VAT accounting for incoming inventory items reflected here.

1) It is possible to automatically fill in the “VAT Accounting Method” parameter in the “Receipt of Goods and Services” journal. Simply select “Default” from the available “VAT Accounting Methods” in the “Item Accounting” detail log.

2) Perform group (simultaneous) processing of the journal table “Receipt of goods and services”. Click the button labeled “Change” and immediately select the common “VAT accounting method” for the entire product list.

Let's conduct a small practical experiment to see how the choice of a new additional parameter affects. subaccounts for regular transactions generated by the “Receipt of Goods and Services” journal. With its “Accepted for deduction” parameter, the entries in the received report will be similar to those that were previously when applying the old method of separate accounting. Only the 3rd subconto was added to the score of 19.

If you enter “Considered in the cost” for the subconto, then the price of purchased goods and materials will immediately take into account VAT, having previously passed through account 19. In the previous method, account 19 was not used. Wiring generated using the new method:

Debit 41 Credit 60

Debit 19 Credit 60

Debit 41 Credit 19

The VAT tax included in the price of inventory items is reflected through account 19 in transit, and this is very good for the accounting sector. The total VAT included in the price is easily calculated and these values ​​can be analyzed. The resulting figure can be used to fill out a VAT return (section 7, line 4 “Non-deductible amount of VAT on purchased works/goods/services”). Filling out this column using the new algorithm is not at all difficult - just take the available numbers for count 19.

In order to deduct the VAT tax entered into account 19 with the subaccount parameter “For transactions at 0%”, you must first make a “Confirmation of the zero VAT rate”. Then the entries generated in financial accounting will be as follows:

Debit 41 Credit 60

Debit 19 Credit 60

If a different value is entered for the subaccount “VAT Accounting Method” (the reason is not important), the VAT figure will be restored automatically, even if the product was sold at a 0 rate. The new method does not use subaccount 19.07 “VAT on goods sold at a 0% rate (export).”

When the subaccount is set to “Distributed”, the VAT Distribution journal will subsequently take into account the VAT tax exactly in the figure that appears on account 19 with this subaccount parameter.

Subsequently, the method of accounting for VAT tax can be changed

The VAT accounting option adopted when entering inventory items can subsequently be changed (corrected) with other documents. For example, if upon entry the VAT tax accounting option “Accepted for deduction” is indicated, then in the “Movement of Goods” journal this can be corrected by simply marking “Taking into account in the cost”.

The VAT accounting option can be corrected when inventory items are transferred to production.

It is possible to correct the VAT tax accounting option and cost accounting accounts not only on a separate (independent) “Cost Account” tab, but also in the “Requirement-Invoice” journal table.

When 1C runs the “Sales of Goods and Services” journal, it immediately checks to what extent the adopted VAT accounting option corresponds to the VAT rate indicated in the sales invoice. If required, the VAT tax accounting option will be adjusted. The VAT accounting option can be changed many times until the inventory is written off.

Important: it is impossible to change the VAT tax accounting option if it has already been distributed (posting has been completed).

Selecting an option for accounting for VAT tax when purchasing fixed assets and intangible assets

When accounting for fixed assets in the “Equipment” account, you should also select the “VAT accounting method” regarding its intended use.

In the journal " Acceptance of fixed assets for accounting» the previously adopted VAT accounting option can be adjusted. The same algorithm is used if intangible assets (intangible assets) are registered.

Distribution of VAT tax according to the new algorithm

The procedure for the distribution of VAT tax itself goes like this: even before posting VAT to account 19 “VAT on purchased goods and materials”, a SALT (turnover balance sheet) is compiled.

In fact, the balance sheet for account 19 is already a tax register for separately accounting for VAT. It shows VAT figures with different accounting methods as clearly and without complications as anywhere else. On account 19, the balance is not considered closed until entries are generated in the purchase journal and regulatory entries for VAT posting are not made. The only exception: VAT included in the price, which transits through account 19.

It turns out that the primary incoming financial and accounting documents bear almost the entire burden of posting VAT, thanks to which work with the “VAT Distribution” journal is minimized, and its nature has become more formal due to the known values ​​of the distributed VAT tax and the final sales figure (the basis for everything distributions). Compared to the old version of the report, its entire table is placed on a single tab, and all information on the distribution of VAT tax is visible at a glance.

Keeping the “VAT Distribution” journal has a significant feature: it can be used for intangible assets and fixed assets. There are two modes of VAT distribution:

*when a document is generated in the 1st and 2nd months of the quarter, then only the revenue of the 1st and 2nd months appears in it: VAT is distributed only on intangible assets and fixed assets taken into account in the 1st and 2nd months of the quarter means;

*if the document is created and filled out in the 3rd month of the reporting period, then it includes revenue for the entire current quarter; accordingly, VAT is distributed across all intangible assets, fixed assets and all inventory items taken into account in the 3rd month of the quarter.

Please note: Article 170 of the Tax Code of the Russian Federation (clause 4) reserves the right of the taxpayer to choose, at his own discretion, the method of calculating the ratio between fixed assets and intangible assets acquired in the 1st and 2nd quarter months, from a pair of acceptable options - based on the results of this month and based on the results of the quarter.

The 1C: Accounting 8 system now contains only a method for calculating the ratio of fixed assets and intangible assets based on the results of the month when they were included in accounting. For the scope of taxation in the company's accounting policy, it is required to use this option.

Postings made after accounting for the VAT Distribution journal:

Debit 19 Accepted for deduction Credit 19 Distributed

Debit 19 Taken into account in cost Credit 19 Distributed

Debit 19 For transactions at 0% Credit 19 Distributed

Debit 20 Credit 19 Included in cost

The distributed VAT tax is moved to account 19 with other subaccount parameters:

For transactions at 0 percent;

Included in the price;

Accepted for deduction.

The VAT taken into account in the price immediately goes to cost accounting accounts. For the VAT tax, which is distributed across the accounted intangible assets and fixed assets, corresponding entries are also generated. In addition to them, entries in special registers are changed according to changes in the original properties and values ​​of intangible assets and fixed assets.

New method of separate VAT accounting for BPO

If goods and materials received by an enterprise are written off when accounting not immediately, but over a certain time interval in equal parts, the use of a new method of separate VAT accounting is also effective. Accounting for such TMA is carried out as traditionally accepted accounting for deferred expenses (future expenses).

In the “Services” section in the receipt journal, accounting invoice 97.21 “Other RBP” is issued, as well as “VAT accounting method”, which is identical to the rest of the receipt invoices. All properties of the write-off (type of expense, original price, name, etc.) should be entered into account card 97.21.

If the receipt document is generated in the 1st or 2nd months of the reporting time interval, then deferred expenses are written off using the constant method. If the distribution of VAT tax according to the BPR is made at the end of the period, then the posting generated by the program will be as follows:

Debit 97.21 Credit 19.03 – VAT amount charged to RBP

Also, the program, when performing the routine posting “Write-off of deferred expenses”, will analyze the balance of the write-off time and the balance of 97.21 accounts separately for all BPO positions. The consumption figure for one month will also be calculated again.

Important: the initial figure given in the BPR card is for reference only, so it does not change or be applied subsequently.

New option for distributing VAT tax at a rate of 0%

The VAT input tax when conducting export activities in the new method is not distributed separately, as was done in the old one, from each invoice to each expenditure invoice. The total figure of the VAT tax subject to mandatory distribution is calculated and posted using the FIFO method to sales journals. The new distribution option makes it possible to reduce both the period for posting the invoice and the number of transactions.

When the VAT is distributed and an entry about this appears in the “Purchases Book”, the balance sheet for account 19 will take on a different form:

The balance remains open for sales transactions at a zero rate.

The procedure for subsequent transactions with VAT tax for goods sold for export remains unchanged. When all documents confirming the export sale have been collected in full, the preparation of the usual financial and accounting documents will begin:

Confirmation of zero VAT rate;

If the value is “Submitted for VAT deduction 0 percent”, corresponding entries are made in the acquisition journal.

Important: For subscribers of the 1C: Accounting 8 software complex, two options are now available - use the old method of separate accounting or use the new one. To start working with the new method, you will need:

*install a new release of the program;

*check the box on account 19 “VAT on purchased inventory items” - “” and “The enterprise carries out sales with VAT 0 percent and without VAT” when forming “ Accounting policy» for the current time period;

*open the “VAT Accounting Assistant” for the 1st quarter of the current year and launch the automatic function of switching to the use of the new methodology, after which all the required transactions for changing the numbers of special registers will be performed.

Certainly, new method requires a qualitative analytical approach on the part of the accountant. New internal instructions may be required to apply the new subconto. But this accounting gives the most clear and reliable results with high level automation of the accounting process.

In pictures:

In this article we will take a step-by-step look at how VAT is reflected when purchasing any goods, it and checking for the correctness of previously entered data.

The very first document in the chain for reflecting VAT in 1C 8.3 in our case will be.

The organization LLC "Confetprom" acquired 6 different nomenclature items on the basis of "Products". For each of them the VAT rate is 18%. The amount of this tax received is also reflected here.

After the document was processed, movements were formed in two registers: “Accounting and tax accounting”, as well as the accumulation register “VAT presented”. As a result, the amount of VAT for all items amounted to 1306.4 rubles.

After we have processed the document for purchasing goods from the “Products” database, it is necessary. To do this, enter its number and date in the appropriate fields. After this, you need to click on the “Register” button.

All data in the created invoice is filled in automatically. Please note that in our case, the “Reflect VAT deduction on receipt date” flag is selected. Otherwise, taxes will be taken into account when creating purchase ledger entries using a document of the same name.

After posting, our invoice created movements in all necessary registers in the amount of 1306.4 rubles.

Checking the correctness of data

Despite the fact that the program calculates and generates most of the data automatically, errors are possible.

Of course, you can manually check the data in the registers, setting the appropriate selections, but you can also use a special report. It's called "Express Check".

In the form that opens, we will indicate that we need to check the data on the organization of Confetprom LLC for July 2017. You can specify any period, not necessarily within a month.

In the image above, you can see that in some sections the last column is highlighted with a red background. The number of detected errors is also written there.

In our example, we can see that the program found an error in maintaining the value added tax purchase book. When disclosing groupings, we may receive additional information due to errors.

VAT adjustment

When working with 1C Accounting 8.3, there are often cases when you need to change a receipt document “retroactively”. To do this, there will be an adjustment to the receipt, which is created on its basis.

By default, the document is already filled out. Please note that we will recover VAT in the sales ledger. This is indicated by the corresponding flag on the “Main” tab.

Let's go to the "Products" tab and indicate what changes need to be made to the initial receipt. In our case, the number of Assorted sweets purchased changed from four to five kilograms. We entered this data in the second line “after change”, as shown in the image below.

The adjustment of the receipt, just like the initial receipt itself, made movements in two registers, reflecting only the changes made in them.

Due to the fact that a kilogram of Assorted sweets costs 450 rubles, VAT on it amounted to 81 rubles (18%). It is this data that is reflected in the movements of the document.

In the program "1C: Accounting 8" ed. 3.0 there is a new mechanism. Using it, you can immediately select the method of accounting for input VAT at the time of entering the primary document into the database. You will learn about how the new separate accounting algorithm will simplify the work of an accountant, and how to use it in practice, from the article by the methodologists of the 1C company.

Obligation to maintain separate VAT accounting

If in one tax period a taxpayer carries out transactions taxable and not subject to VAT, then in accordance with Articles 149 and 170 of the Tax Code of the Russian Federation, he is obliged to keep separate records. There is an exception to this rule. Separate accounting may not be maintained if in the tax period the share of expenses for operations that are not subject to taxation (exempt from taxation) did not exceed 5 percent of the total amount of total production expenses. If the taxpayer does not keep separate records, being obliged to do so, then he will neither be able to deduct input VAT nor take it into account in the amount of income tax expenses (paragraph 8, clause 4, article 170 of the Tax Code of the Russian Federation).

In addition, you should separately take into account the amounts of input VAT on goods (work, services) that are used in transactions taxed at a rate of 0 percent (clause 3 of Article 172 of the Tax Code of the Russian Federation).

The current method of separate VAT accounting in 1C programs

It is possible to maintain separate accounting in 1C:Accounting 8 from the first edition of the program. It is organized as follows.

During the tax period, input VAT is accumulated in account 19. If VAT needs to be included in the price, then the receipt document indicates that VAT is included in the price. In this case, VAT is not reflected on account 19.

At the end of the quarter a document is created VAT distribution of indirect expenses. Using this document, VAT on indirect costs is distributed automatically. Distribution of VAT on received fixed assets, intangible assets and deferred expenses is not supported in this algorithm.

New methodology for separate VAT accounting

VAT account 19 for purchased valuables now has a new subaccount VAT accounting method.

With its help, separate VAT accounting will become more clear. Subconto can take one of four values:

- Accepted for deduction;

– Included in the price;

– For operations at 0%;

– Distributed.

Additional subconto VAT accounting method added to almost 20 accounting system documents.

Thus, the accountant, already at the time of entering primary documents, can independently choose where to assign VAT for each receipt of goods (work, services).

This will make VAT accounting more transparent and visual, since it will allow you to track the movement of input VAT at any time, without waiting for the end of the tax period.

Setting up accounting parameters for working using the new method

If export operations or operations that are not subject to taxation (exempt from taxation) appear in the organization’s activities, then changes must be made in the program Accounting policy.

To do this, you need to set the flag on the VAT tab: The organization carries out sales without VAT or with VAT 0 percent.

In order to be able to select VAT accounting methods according to the new methodology, the flag must be set Separate accounting of VAT on account 19 “VAT on acquired values.”

In the accounting settings settings on the VAT tab, the flag should also be set Accounting for VAT amounts is carried out: ...According to accounting methods.

Selecting a method for accounting for VAT upon receipt of goods

Changed appearance document Receipt of goods and services with the advent of an additional subconto VAT accounting method on account 19. In the tabular part of the document, the attribute is added separately for each entered item VAT accounting method(see Fig. 1).

Rice. 1. The new kind document “Receipt of goods and services”

This is due to the fact that incoming values ​​reflected in one document can be taken into account differently for the purposes of separate VAT accounting.

In order for the document Receipt of goods and services meaning VAT accounting methods filled in automatically, can be done in the information register Item accounting accounts set value Default VAT accounting method.

In addition, you can use group processing of the tabular part of the list of products (button Change) and install VAT accounting method simultaneously for the specified list of products.

Let's look at examples of what kind of transactions the document will generate. Receipt of goods and services depending on the selected value of the new subconto. Posting a document generated with a subconto value Accepted for deduction, will not differ from the entries that were generated under the previous method of separate accounting, with the exception that a third sub-account is added to account 19.

If the subconto value indicates Included in the price, then the amount of VAT will be taken into account in the cost of purchased valuables after it transits through account 19. In the previous method, count 19 was not involved. The following transactions will now be generated:

Debit 41 Credit 60

Debit 19 Credit 60

Debit 41 Credit 19

Reflecting VAT included in the cost of goods in transit through account 19 is useful for accounting purposes. This will allow you to determine the total amount of VAT included in the price and analyze the data. In addition, this amount will subsequently be required to fill out column 4 The amount of VAT on purchased goods (works, services) that is not subject to deduction Section 7 of the VAT return. Using the corresponding turnover from account 19, column 4 of Section 7 will now not be difficult to fill out.

VAT recorded on account 19 with the value of subconto For transactions at 0%, will be accepted for deduction only after the operation is completed Confirmation of zero VAT rate. In this case, the following entries will be generated in accounting:

Debit 41 Credit 60

Debit 19 Credit 60

If for some reason in subconto VAT accounting method If a different value is indicated, then after the sale of this product at a rate of 0 percent, VAT will be automatically restored. Subaccount 19.07 “VAT on goods sold at a rate of 0% (export)” is not used in the new methodology.

If subconto is selected Distributed, then it is the VAT amount accounted for on account 19 with this subconto value that will be further processed by the document VAT distribution.

Subsequent adjustment of the VAT accounting method

The VAT accounting method specified upon receipt of goods may be adjusted in the future by other documents. For example, the VAT accounting method specified upon receipt as Accepted for deduction, can be adjusted in the document Movement of goods and indicate Included in the price.

You can change the method of accounting for VAT when transferring materials to production.

Cost accounts and the VAT accounting method can be specified as in the tabular part of the document Request-invoice, and on a separate tab Cost account(see Fig. 2).

Rice. 2. Adjustment of the selected VAT accounting method

When posting a document Sales of goods and services The program checks the compliance of the current VAT accounting method with the VAT rate in the sales document, and also, if necessary, adjusts the VAT accounting method. You can clarify the VAT accounting method until the value is written off.

Note: after the VAT has been distributed, VAT accounting method You can't change it anymore!

Choosing a method for accounting for VAT when purchasing fixed assets and intangible assets

When a fixed asset is received on the tab Equipment need to be specified VAT accounting method depending on the intended use of the fixed asset (see Fig. 3).

Rice. 3. Selecting the VAT accounting method in the document “Receipt of goods and services”

The established VAT accounting method can be changed in the document Acceptance of fixed assets for accounting. In a similar way you can specify VAT accounting method upon receipt and upon acceptance for accounting of intangible assets (intangible assets).

Distribution of VAT in accordance with the new methodology

Let us consider how the process of VAT distribution occurs directly. Turnover balance sheet for account 19 VAT on acquired values ​​before the distribution of VAT is shown in Figure 4.

Rice. 4. Balance sheet before VAT distribution

In fact, SALT in account 19 is now a tax register for separate VAT accounting, where the VAT amounts with different ways accounting. Until the regulatory operations for the distribution of VAT and the formation of purchase ledger entries are carried out, the balance on account 19 is not closed. The exception is VAT, which is taken into account in the price: it passes through account 19 in transit.

Thus, the main burden of VAT distribution is transferred to primary documents, and work with the document VAT distribution is kept to a minimum and is formal in nature, since the distribution base (revenue) is known, and the amount of distributed VAT is also known. Compared to the previous version of the document, the tabular part is now located on one tab, where you can see all the information on the distribution of VAT at once.

Features of using the document VAT distribution is its application to fixed assets and intangible assets. VAT distribution works in two modes:

if we create and fill out a document in the first or second month of a quarter, then only the revenue of the first or second month is included in it: VAT is distributed only on fixed assets and intangible assets accepted for accounting, respectively, in the first or second month of the quarter;

if we generate a document in the third month of the quarter, then the revenue of the entire quarter is included in it, VAT is distributed on all values, as well as on fixed assets and intangible assets accepted for accounting in the third month of the quarter (see Fig. 5).

Rice. 5. Period in the document “VAT Allocation”

Please note: According to paragraph 4 of Article 170 of the Tax Code of the Russian Federation, the taxpayer has the right to choose the method of calculating the proportion of fixed assets and intangible assets acquired in the first or second month of the quarter, from two possible methods - based on the results of the quarter or based on the results of the corresponding month.

Currently in "1C: Accounting 8" ed. 3.0 only implemented the methodology for calculating the proportion of fixed assets and intangible assets based on the results of the month of acceptance for accounting. It is this method that should be consolidated in the accounting policy of the organization for tax purposes.

As a result of posting the VAT Distribution document, the following transactions will be generated:

Debit 19 Accepted for deduction Credit 19 Distributed

Debit 19 Included in the price Credit 19 Distributed

Debit 19 For transactions at 0% Credit 19 Distributed

Debit 20 Credit 19 Included in the price

The distributed VAT has now moved to account 19 with new subconto values:

– Accepted for deduction;

– Taken into account in the cost;

– For operations at 0%.

VAT, which is included in the cost, is immediately written off to cost accounts. Corresponding entries also appear in relation to distributed VAT on fixed assets and intangible assets accepted for accounting. In addition, entries in special registers are adjusted, as the initial information and depreciation parameters of fixed assets and intangible assets change.

Separate accounting of VAT for deferred expenses

The new method of separate VAT accounting is also suitable in a situation where the accountant will not write off the assets received by the organization immediately, but evenly over a certain period of time. Such values ​​will be taken into account as deferred expense items (FPO).

In the receipt document on the tab Services accounting account 97.21 is indicated Other deferred expenses And VAT accounting method similar to all other types of admission documents. In the account card 97.21 you must indicate the name, initial amount, type of expense and other write-off parameters.

If the receipt document fell in the first or second months of the quarter, then no changes occur in the algorithm for writing off the BPR. After VAT is distributed at the end of the quarter (if it is indicated that VAT under BPR is Distributed), the program will generate the following posting:

Debit 97.21 Credit 19.03

The amount of VAT charged to the RBP

Now when carrying out regulatory operation Write-off of deferred expenses The program will analyze for each BPO the account balance 97.21 and the remaining write-off period. The monthly expense amount will be recalculated.

note : the initial amount indicated on the RBP card is not used or adjusted in the future, but is purely for reference.

New algorithm for the distribution of VAT at a rate of 0 percent

Now, when selling for export, input VAT from each receipt document is not distributed to each sale, as was the case before. The total amount of VAT to be distributed is determined and posted according to sales documents using the FIFO method. Changing the algorithm allows you to reduce the number of transactions and reduce the time it takes to process a document.

After the VAT is allocated, and in Purchase book the corresponding record has been generated, the SALT for the 19th account will look as follows (see Fig. 6).

Rice. 6. SALT on account 19 after VAT distribution

The balance for sales transactions at a rate of 0 percent remained open.

The further procedure for dealing with “export” VAT has not changed. After a complete package of documents confirming export sales has been collected, it is necessary to generate long-familiar documents;

Confirmation of zero VAT rate;

Generating purchase ledger entries in the Submitted for deduction of VAT 0% mode.

Note: Today, users have the opportunity to either switch to a new method of separate accounting or remain with the old one. To switch to the new method you need:

check the relevance of the installed program release;

while creating Accounting policy for 2014 along with the flag The organization carries out sales without VAT and with VAT 0% set and flag Separate accounting of VAT on account 19 “VAT on acquired values”;

open the VAT Accounting Assistant for the first quarter of the new year and perform an automatic transition to the new methodology (the necessary movements for converting the balances of special registers will be generated).

The new methodology will certainly require some analytical work from the accountant and, possibly, the development of internal instructions regarding decision-making on filling out a new sub-account. But the result of such accounting will be reliable, visual, and the level of automation will increase.

Today Russian business has become a full-fledged participant in the international market and occupies a fairly strong position in certain niches. Russia is one of the leading exporters of hydrocarbons, rolled steel, and non-ferrous metals. However, every year the number of enterprises in technologically complex industries (aerospace, nuclear energy, military-industrial complex) engaged in foreign economic activity is growing.

This is due to both the growing demand for products Russian companies, and fairly favorable tax regimes. One of the benefits provided by tax legislation Russian Federation, is a zero VAT rate when carrying out operations for the sale of goods (products) for export. This allows exporting companies to save significant money, which is especially important during a crisis.

However, quite often the stumbling block becomes disputes between tax authorities and exporters about justification for applying the zero rate and tax deductions“input” VAT on the cost of goods (work, services) used in production and (or) export sales. Proper organization of accounting for export transactions can resolve a significant number of issues.
The “1C:Manufacturing Enterprise Management 8” solution allows you to automate even the most complex VAT accounting situations that exporting enterprises face in their practical activities:

• determination of input VAT on goods, works, services sold for export and their separate accounting;
• distribution of input VAT on indirect costs for activities subject to VAT rates of 18 (10%) and 0%;
• confirmation of the zero VAT rate and preparation of a package of documents to obtain the right to deduct VAT.

Project experience

JSC Russian Aviation Society is an example of a Russian enterprise that primarily works with export operations. The company is engaged in the development, production and repair of aircraft equipment, supplies of components and spare parts. The main buyers of the enterprise are foreign companies.

Before the start of the implementation project “1C:Manufacturing Enterprise Management 8”, accounting for complex VAT and preparing a set of documents to confirm the zero VAT rate were extremely labor-intensive and required constant painstaking monitoring from the accounting department and management of Rusavia. The issue of building a modern information system for regulated accounting was quite acute; attempts were made to independently develop existing information systems at the enterprise. However, at the end of 2006, the company’s management decided to automate accounting using the 1C: Manufacturing Enterprise Management 8 software product. The reason for the choice was the developed capabilities of complex VAT accounting in the standard configuration of the software product.

The Razdolye Implementation Center was chosen to implement the software package. Having studied the main business processes of the enterprise, specialists from the Razdolye VC adapted the standard functionality of 1C: Manufacturing Enterprise Management 8 and implemented the software product for 15 workplaces. As a result of the project, subsystems for accounting and tax accounting, payroll calculation, personnel records, inventory management, sales and procurement, management in cash, Production Management.

During implementation, special attention was paid to the “VAT Accounting” section. In order to ensure transparency of VAT accounting and automate VAT transactions, specialists from the Razdolye Computer Center proposed an optimal work scheme with minimal modifications to the standard program functionality.

As a result, the following tasks were solved:

• Separate accounting of income and expenses related to activities taxed at zero rate and regular VAT rate
• Controlling the timing of confirmation of the application of the zero VAT rate
• Determination of the amounts of VAT deductions related to activities taxed at the zero rate and the regular VAT rate
• Restoration of VAT previously accepted for deduction on activities subject to the regular VAT rate, but later used for export
• Reflection of VAT refund
• Automatic filling of the purchase book and sales book, taking into account different VAT rates
• Automatic completion of VAT returns

Separate accounting of income and expenses

According to legal requirements, enterprises that apply different VAT rates are required to keep separate records of income and expenses related to activities subject to different VAT rates.
In the 1C:Manufacturing Enterprise Management 8 solution, separate accounting of income is ensured by using analytics on VAT rates on the income account. As a result, for any sale, the VAT rate is fixed at which the shipment is processed.

When a sale is made for export, its amount is also stored in a separate register at a zero VAT rate, and the shipment can be made directly to the final buyer or through an intermediary commission agent.
In “1C:Manufacturing Enterprise Management 8” you can also organize detailed accounting of incoming VAT on goods and services.
Often, at the time of registering an invoice for services or goods in the system, the accountant already knows whether this VAT applies to activities at a rate of 0% in full, is subject to distribution by type of activity, or is assigned to sales at a VAT rate of 18%. In the standard configuration of “1C:Manufacturing Enterprise Management 8”, it is possible to indicate the type of incoming VAT when posting goods or services.

As a result, at the end of the reporting period, the accountant sees what amount to deduct in the current reporting period in full, what amount to charge to the VAT account for goods sold at a 0% rate (export) and what amount is subject to distribution by type of activity. Minimal modification of the program's service capabilities makes the VAT accounting subsystem absolutely transparent and simplifies the mechanisms for preparing and checking VAT reporting.
Preparation of a package of documents to confirm sales at a 0% VAT rate in each reporting period is carried out for those sales at a 0% rate for which the period from the date of their shipment (the date the goods are placed under the customs regime of export) to the date of confirmation of the 0% VAT rate is 180 days .

To simplify the selection of such documents in each reporting period, the specialists of the Razdolye VC in the standard configuration “1C: Manufacturing Enterprise Management 8” provide the following changes:
- an additional detail has appeared in the shipping documents - “Period for filing a declaration”;
- added the ability to automatically fill out regulatory documents of the “VAT” subsystem (“Confirmation of the zero VAT rate”, “Creating purchase ledger entries (when presenting 0% VAT for deduction”) with selection by the period for filing the declaration.

Accounting for inventories for VAT purposes

When picking or entering the warehouse, the received batch is recorded in separate registers for VAT purposes. This makes it possible to restore the amount of VAT accepted for deduction when selling a consignment of goods for export and to store the amount of VAT claimed in a separate accounting account until the legality of applying the zero rate is confirmed.
In addition, in the receipt document you can indicate in which activity the received batch of materials will be used. If there is confidence that the batch will be used for export sales, then the amount of incoming VAT will be immediately charged to a separate subaccount of account 19. As a result, incoming VAT on direct export will be taken into account only during the period of confirmation of the zero rate for a specific shipment.
To indicate the purpose of the inventory for VAT purposes, the user selects one of the options: Domestic or Export VAT.

For example, the purchase of office supplies for administrative and management personnel will be accounted for as internal VAT. And the purchase of raw materials for the production of parts that will be used to fulfill customer orders will be taken into account as export VAT.

Accounting for indirect costs for VAT purposes

For indirect costs, you can use a similar accounting method as for inventories. At the time of recording expenses for the services of third-party organizations, the user should set the type of input VAT. You must select a value from the options:

• Internal VAT
• Internal distributed
• Export distributed
• Direct export

For each of the above types of input VAT, an accounting account is assigned as a subaccount of the 19th account. This makes it possible to track the balance of incoming VAT by type using standard accounting reports.

The “Internal VAT” attribute means that input VAT does not relate to activities subject to a zero VAT rate and, accordingly, the amount of internal VAT can be deducted in the reporting period in which the invoice was actually received.
The “Internal distributed” attribute is established for expenses that relate to both activities taxed at the zero rate and activities taxed at the regular VAT rate.
In this case, at the end of the reporting period, the accumulated amount of VAT will be distributed among types of activities in proportion to the revenue from each type of activity. The distribution is made for each export shipment that took place in the reporting period.

The attribute “Export distributed VAT” means that input VAT relates only to activities taxed at the zero VAT rate. In this case, the amount of input VAT will be distributed among shipments that took place in the reporting period in proportion to the sales amount.
Direct export is assigned only when the expense is related to a specific export shipment. For example, international cargo transportation.
The distribution is made by the VAT regulatory document “Distribution of VAT on indirect costs”. A separate document is created for each type of input VAT. The header of the document indicates the type of incoming VAT. The document is filled in automatically.
Input VAT attributed to exports will not be deducted in the current reporting period, but will be accepted only during the period of confirmation of the legality of applying the zero VAT rate.

Zero rate confirmation

In accordance with the requirements of the Tax Code of the Russian Federation, a taxpayer must provide a package of documents to confirm the right to apply the 0% rate no later than 180 calendar days, counting from the date of placing goods (products) under the customs export regime. In the event that the taxpayer was unable to deadlines confirm your right to use tax rate 0%, he is obliged to calculate VAT on the sales amount at a rate of 18% (10%). The amount of accrued VAT must be charged to the expenses of the period.

In the standard configuration “1C:Manufacturing Enterprise Management 8”, the document “Confirmation of the zero VAT rate” is used to reflect the above operation.
In order for the user to see only shipping documents for which a decision has already been made to confirm or not confirm the zero VAT rate in the current period, in some automation projects the specialists of the Razdolye EC modify the standard program document in such a way that when automatically filled in, tabular part The document included only those shipments whose confirmation period was indicated in the header of the document.

In addition, for special cases, a document “Registration of a decision on VAT refund” was created. The document is intended to register the deduction of input VAT for shipments for which there was no confirmation of a zero rate, but later a decision was made to refund.

Automatic filling of the purchase book and sales book

The solution “1C:Manufacturing Enterprise Management 8” allows you to fill out all sections of the VAT Declaration automatically.
At the end of each reporting period, the program generates two “Formation of a sales book” documents, separately for regular sales and separately for export sales. Documents are filled in automatically. When filling out a document for regular sales, all sales completed during the reporting period are filled in, with the exception of export sales. And when filling out a document for export sales, only documented shipments are filled out.

Similar to the sales ledger, two documents “Creating a purchase ledger” are generated. Documents are also filled out automatically. The first is for the deduction of input VAT not related to activities taxed at the zero VAT rate. When filling out, the document will include VAT with the types “Internal VAT” and “Internal distributed” in part of the distributed amount.
The second document “Creating a purchase book” is filled out for incoming VAT on exports. The document lines will be filled in only for VAT deduction related to confirmed shipments.

As a result of all the above operations, all sections of the VAT Declaration will be filled in automatically. In addition, with the help of such reports as “Analysis of incoming VAT”, “Analysis of accrued VAT”, “Statement of VAT presented on sales of 0%”, “Statement of sales at a rate of 0%” and many other VAT reports you can get reliable and most complete information on current and past VAT transactions.

Thus, using the correct methodology for working with the VAT subsystem in the 1C: Manufacturing Enterprise Management 8 program, you can automate the accounting of all, even the most complex, VAT accounting operations at enterprises.