How to reflect the issued advance in 1s. Calculation of VAT on advances received from the buyer

Decree of the Government of the Russian Federation No. 1137 dated December 26, 2011 approved new forms and rules for completing (maintaining) documents used in value added tax calculations. In the proposed article, Doctor of Economics, Professor S.A. Kharitonov talks about the changes made to "1C: Accounting 8" in accordance with the specified Decree. Examples are given of registration in the program of documents for VAT accounting when selling goods (works, services), when receiving advances, etc., starting from invoices (including corrective ones) and up to books of purchases (sales). The specialists of the 1C: ITS project presented in tabular form the schemes of operations for working with documents in the old and new VAT accounting system.

Commencement of Decree No. 1137

Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 “On the Forms and Rules for Completing (Maintaining) Documents Used in Value Added Tax Calculations” (hereinafter referred to as Decree No. 1137) was prepared back in December 2011 and was expected to be published and will come into effect on January 1, 2012.

However, this did not happen, and today the situation with the date of entry into force of this document is as follows: Decree No. 1137 was published in the third issue of the “Collection of Legislation of the Russian Federation” dated January 16, 2012, which actually went out of print on January 30, 2012. The question of what date will be the official publication if the issue was published later than stated is not regulated by law. Therefore, it is impossible to say unequivocally which date - January 24 or February 7 - is considered the date of entry into force of this Resolution. In addition, the opinion is still possible that Decree No. 1137 should come into force with the application of the rules of Article 5 of the Tax Code of the Russian Federation, i.e. not earlier than the 1st day of the next tax period - April 1, 2012.

The Ministry of Finance of Russia, in a letter dated January 31, 2012 No. 03-07-15 / 11, indicated the possibility until April 1, 2012 to apply a new form of invoices approved by Decree No. 1137, along with the previous form approved by Decree of the Government of the Russian Federation dated 02.12.2000 No. 914.

Important changes in the program (releases 2.0.31, 2.0.32)

To support Decree No. 1137, 1C released releases 2.0.31, 2.0.32 of the 1C: Accounting 8 program, in which:

• a new VAT accounting system was implemented (as part of an improvement in the scheme for working with VAT);
• changes made in accordance with Decree #1137 are triggered if the user sets a constant Keep VAT records in accordance with Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in value added tax calculations” (menu Enterprise -> Setting accounting parameters). At the same time, in the field Applied from, you need to set the date from which the organization decided to keep records in accordance with Resolution No. 1137.

In earlier releases of the configuration (before release 2.0.30), it was necessary to enter regulatory documents in the VAT accounting scheme And . These regulatory documents were created, as a rule, on the last day of the month (quarter) and were necessary for making postings and generating books of purchases and sales.

The new system for working with VAT has been simplified - in most cases, the formation of regulatory documents is not required, and invoices are reflected in the books as they are created and carried out.

Thus, all the possibilities of the previously existing simplified VAT accounting are now available to organizations with any nature of VAT transactions, and for those who previously kept “simplified VAT accounting”, an advantage has appeared - simplified accounting now has no previously existing restrictions.

Let us consider in more detail how the procedure for working with documents used in VAT calculations has changed in 1C: Accounting 8 in connection with the approval of Decree No. 1137 and the implementation of a new VAT accounting system in the program.

Maintaining invoices issued

To issue invoices for the sale of goods (works, services) and in other cases established by Chapter 21 of the Tax Code of the Russian Federation (upon receipt of advance payments, when performing construction and installation work for one's own needs, when performing the duties of a tax agent, etc.) in "1C: Accounting 8" is intended document Invoice issued.

Table 1 presents a comparative description of operations for working with invoices issued in "1C: Accounting 8" in the old and new VAT accounting system.

Table 1. Comparative characteristics of operations for working with invoices issued in "1C: Accounting 8" in the old and in the new system for working with VAT

Document	Operation	As it was (under normal accounting)	How did it become
Invoice issued (for shipment)	Creating a Document	Sale of goods and services or other implementation documents	What's left is still
	VAT entry (Debit 90.03 Credit 68.02)	Sale of goods and services	What's left is still
	Sales book	At the end of the month, the invoice was registered in the sales book as a regulatory document Formation of sales book entries	Registration is not required -
Invoice issued (for advance payment received)	Creating a Document	Created on the basis of cash receipt documents.	What's left is still
	Advance VAT entry (Debit 76.AB Credit 68.02)	Was formed by the document Invoice issued with a view For advance payment	What's left is still
	Sales book	In the month of receiving the advance, the “advance” invoice was registered in the sales book as a regulatory document Formation of sales book entries	Registration is not required - displayed in the sales book immediately after the event
	Book of purchases	In the month of shipment of goods and the offset of the buyer's advance, the "advance" invoice was registered in the purchase book as a regulatory document Formation of purchase book entries(on the tab VAT deduction from received advances)	What's left is still
	Posting for the deduction of "advance" VAT (Debit 68.02 Credit 76.AB)		What's left is still
Adjustment invoice issued (for an increase in value)	Creating a Document		Created as a document Invoice issued with a view Corrective
	A document base	Invoice issued	Implementation adjustment in the type of operation Adjustment by agreement of the parties
		There were no accounting and tax accounting entries for sales adjustments.	Implementation adjustment
	Sales book	Registration of the adjustment invoice in the sales book was performed when the document was posted. Formation of the sales book was not required.	What's left is still
	VAT entry (Debit 90.03 Credit 68.02)		Implementation adjustment
Adjustment invoice issued (to reduce the cost)	Creating a Document	Created as a separate document Correction invoice issued	Created as a document Invoice issued with a view Corrective
	A document base	Introduced on the basis of the document Invoice issued(according to which the goods were sold)	Implementation adjustment in the type of operation
	Sales cost adjustment entries	There were no accounting and tax accounting entries for sales adjustments	Postings are generated by a document Implementation adjustment
	Book of purchases	Registration in the purchase book was performed when the checkbox was checked Reflect VAT deduction At the same time, its registration in the regulatory document Formation of the book of purchases was not required.	Registration required - the adjustment invoice is registered in the regulatory document on a new tab Deduction of VAT on the reduction of the cost of sale
	Posting VAT deduction (Debit 68.02 Credit 19.09)	Posting was not generated automatically	Formation of purchase book entries when registering an adjustment invoice in it. A new sub-account 19.09 has been added to the chart of accounts to make postings for adjustments VAT on reduction of sales value.
Formation of sales book entries		By implementation; From advances; Charged for payment; Advance recovery; Recovery from other operations; Doesn't show up in the book. Documents reflecting VAT accrual were registered on each of these tabs.	There is only one bookmark left in the document Advance recovery, on which invoices received on advances issued are registered - in the month of receipt of goods and services from the supplier (Debit 76.VA Credit 68.02).

In order for the invoice to comply with the established form and be filled out correctly, it is important to follow the technology for applying this document.

To draw up a "regular" invoice for the sale of goods (works, services), property rights in the form of a document Invoice issued type of invoice For implementation. At the same time, it is recommended to enter the document on the basis of the document, which reflects the implementation operation itself in the program ( Sale of goods and services, Act on the provision of production services, Transfer of fixed assets and etc.). In this case, the program will take the necessary information to fill in the invoice indicators from the base document. Also, with the type For implementation, the document is entered when drawing up an invoice for completed construction and installation works for own consumption (base document Calculation of VAT on construction and installation works (economic method)).

To draw up an invoice for the received payment, partial payment against the upcoming deliveries of goods (performance of work, provision of services, transfer of property rights), the document Invoice issued is entered with the For advance payment type.

The form of the document indicates: the basis document, details of the payment and settlement document and information for filling out the tabular part of the invoice.

To issue an invoice while performing the duties of a tax agent, the document Invoice issued introduced with a view Tax agent.

In the form of a document, the following is indicated: the document-base ( Write-off from current account or Account cash warrant), details of the payment and settlement document and information to fill in the tabular section.

To draw up a corrected invoice for the sale of goods (works, services), first, on the basis of the document that reflects the sale operation in accounting, a document is entered Implementation adjustment with surgery .

In this case, if the corrections do not change the accounting and tax accounting data of the sale operation, then the adjustment mode switch should be set to the position Only VAT.

Then, based on the document Implementation adjustment a document is entered Invoice issued Correction, puts down the serial number of the correction and fills in the fields with the details of the original invoice.

For advance invoices (invoice type For advance payment), when performing the duties of a tax agent (invoice type Tax agent), for completed construction and installation works for own consumption (invoice type For implementation) the corrected invoice is compiled by entering on the basis of a previously entered document Invoice issued new specimen of this species.

An agreement with a buyer may provide for a change in the cost of shipped goods (work performed, services rendered), property rights transferred by changing the price (tariff) and (or) specifying the quantity (volume). If there is a document (contract, agreement, other primary document) confirming the consent (fact of notification) of the buyer to such a change, the seller must issue an adjustment invoice to the buyer.

To compile an adjustment invoice in "1C: Accounting 8", first, on the basis of a document that reflects the sale operation in accounting, a document is entered Implementation adjustment with surgery .

The document reflects the price change and (or) specifies the quantity (volume) of shipped goods (work performed, services rendered), property rights, after which it is carried out.

Then, based on the document Implementation adjustment a document is entered Invoice issued Type of invoice meaning Corrective and fills in the fields with the details of the original invoice.

Maintaining invoices received

The technology of maintaining in "1C: Accounting 8" received invoices by the buyer depends on the type of invoice. Table 2 provides a comparative description of operations for working with invoices received in "1C: Accounting 8" in the old and new VAT accounting system.

table 2 Comparative characteristics of operations for working with invoices received in "1C: Accounting 8" in the old and in the new VAT accounting system

Document	Operation	As it was (under normal accounting)	How did it become
Invoice received (for receipt)	Creating a Document	Created on the basis of a document Receipt of goods and services or other receipt documents	What's left is still
	VAT entry (Debit 19.03 Credit 60.01)	Posting was done by document Receipt of goods and services	What's left is still
	Book of purchases	At the end of the month, the invoice was registered in the purchase book as a regulatory document Formation of purchase book entries	Invoice received Reflect VAT deduction and post the document. A similar checkbox is also present on the tab Invoice receipt document, if the invoice received is not registered as a separate document.
		The wiring was carried out by a regulatory document Formation of purchase book entries	Posting is formed by a document Invoice received when you check the box Reflect VAT deduction or receipt document, when set on the tab Invoice flag Reflect VAT deduction in the purchase book(if the invoice received is not registered as a separate document)
Invoice received (for advance payment issued)	Creating a Document	It was created on the basis of documents of transfer (issuance) of funds	What's left is still
	Book of purchases	In the month of the advance payment, the invoice was registered in the purchase book with a regulatory document Formation of purchase book entries	Registration is not required - for this in the document Invoice received checkbox must be checked Reflect VAT deduction and pass the document
	VAT deduction posting (Debit 68.02 Credit 76.VA).	The wiring was carried out by a regulatory document Formation of purchase book entries	Posting is formed by a document Invoice received, when you check the box Reflect VAT deduction
	Sales book	In the month in which the goods were received and the advance payment was credited to the supplier, the invoice for the advance payment issued was registered in the sales book as a regulatory document Formation of sales book entries(on the tab Advance recovery)	What's left is still
	VAT recovery posting (Debit 76.VA Credit 68.02)	The wiring was carried out by a regulatory document Formation of sales book entries	What's left is still
Adjustment invoice received (for an increase in value)	Creating a Document	Created as a separate document	Created as a document Invoice received with a view Corrective
	A document base	Introduced on the basis of the document Invoice received	Entered on the basis of the document Receipt adjustment" in the type of operation Adjustment by agreement of the parties
			Postings are generated by a document Receipt adjustment
	Book of purchases	Registration in the shopping book was performed when filling out the bookmark VAT deduction in the corrective invoice. At the same time, its registration in the regulatory document Formation of the book of purchases was not required.	Registration is required - the adjustment invoice is registered in the regulatory document Formation of purchase book entries on the bookmark VAT deduction on acquired valuables
	VAT posting (Debit 68.02 Credit 19.03)	Posting was not generated automatically	The wiring is formed by a regulatory document Formation of purchase book entries when registering an adjustment invoice in it
Adjustment invoice received (to reduce the cost)	Creating a Document	Created as a separate document Correction invoice received	Created as a document Invoice received with a view Corrective
	A document base	Introduced on the basis of the document Invoice received(according to which the goods were received)	Entered on the basis of the document Receipt adjustment in the type of operation Adjustment by agreement of the parties
	Receipt Value Adjustment Postings	There were no postings for accounting and tax accounting of income adjustments	Postings are generated by a document Receipt adjustment
	Sales book	Registration in the sales book was performed when filling out the bookmark VAT recovery in the corrective invoice. At the same time, its registration in the regulatory document Formation of the sales book was not required.	Registration is not required - just check the box Restore VAT in the sales book in document Receipt adjustment, on the basis of which a corrective invoice is entered
	VAT recovery posting (Debit 19.03 Credit 68.02)	Posting was not generated automatically	Posting is formed by a document Receipt adjustment
Formation of purchase book entries	Scheduled operation (at the end of the month)	VAT deduction on acquired valuables; VAT deduction from received advances; VAT deduction from issued advances; VAT deduction by tax agent. Documents reflecting the deduction of VAT were registered on each of these tabs.	The composition of bookmarks has changed: no bookmark now VAT deduction from issued advances, since the posting is done directly by the document Invoice received for the advance payment issued (Debit 68.02 Credit 76.VA); bookmark appeared Deduction of VAT on the reduction of the cost of sale- on this tab, corrective invoices issued to reduce the cost of goods sold are registered.

Initial invoices received from suppliers for inventory items, works, services, property rights in the program are registered either by a document Invoice received with invoice type For admission, or on the tab Invoice document, which reflects their acceptance for accounting, - Receipt of goods and services, Receipt of additional expenses etc. (activate the checkbox Invoice submitted, enter the details of the incoming invoice).

Registration of an invoice received from the supplier for the transferred payment, partial payment against the upcoming deliveries of goods (performance of work, provision of services, transfer of property rights) is carried out by a document Invoice received with a view For advance payment.

The form of the document indicates: the number and date of the invoice, the basis document and details of the invoice for advance payment ( Amount with VAT, VAT rate, VAT amount).

The corrected sales invoice received from the supplier is registered in the program as follows.

Receipt adjustment with surgery Correction in primary documents.

In this case, if the corrections made to the original invoice do not change the accounting and tax accounting data of the receipt transaction, then the adjustment mode switch should be set to the position Only VAT(otherwise the checkbox is set to VAT, accounting and tax accounting).

The document reflects the necessary changes, after which it is carried out.

Then, based on the document Receipt adjustment a document is entered Invoice received. At the same time, in the form of a document, the program automatically checks the box Correction, puts down the serial number of the correction and fills in the fields with the details of the original invoice. In the form, you must specify the number and date of the corrected supplier invoice and post the document.

For invoices with a view For advance payment the corrected invoice is registered by entering based on the previously entered document Invoice received new specimen of this species.

The adjustment invoice received from the supplier is registered in the program as follows.

First, on the basis of the document that reflects the receipt operation in accounting, a document is entered Receipt adjustment with surgery Adjustment by agreement of the parties. The document reflects the change in the price and (or) quantity (volume) of goods (works, services), property rights accepted for accounting, after which it is carried out.

Then, based on the document Receipt adjustment a document is entered Invoice received. At the same time, in the form of a document, the program puts in the field Type of invoice meaning Corrective and fills in the fields with the details of the original invoice. In the form, you must specify the number and date of the supplier's adjustment invoice and post the document (Fig. 1).

Rice. 1

Maintaining a journal of received and issued invoices

The accounting log of received and issued invoices when maintained on paper in "1C: Accounting 8" is formed using a report Register of received and issued invoices according to Decree No. 1137” (Fig. 2). It is called from the menu Purchase -> Maintenance of the book of purchases -> Journal of accounting of invoices according to Decree No. 1137 or from the menu Sale -> Maintenance of the book of sales -> Journal of accounting of issued invoices.

Rice. 2

The report is compiled according to the information register Invoice journal. At the same time, filling in part 1 Issued invoices made according to the records that are entered in this register when posting the document Invoice issued, and the filling of part 2 Received invoices- according to the records that are entered when posting the document Invoice received or a receipt document, in which on the tab Invoice checked Invoice submitted and its details.

In addition to the columns that contain information that is contained directly in the original (adjusted, corrected) invoice, such as the number and date of compilation, the name of the buyer / seller, its TIN, etc., the accounting journal provides columns in which provides additional information about the invoice. This Date of issue(column 2) - in part 1, date of receiving(column 2) - in part 2, Display method code(column 3) and Operation type code(column 4) - in both parts.

Information for filling in the indicated columns in part 1 of the accounting journal in "1C: Accounting 8" is given in the form of a document Invoice issued In chapter Issued invoices.

The code for filling in column 4 is indicated in the requisite "Operation type code". According to paragraph 3 of Decree No. 1137, the list of codes for the types of VAT transactions required to maintain a register of received and issued invoices must be approved by the Federal Tax Service of Russia. At the time of signing the issue for printing, the order of the tax department on the approval of the codes had not been issued. In a letter dated 03.02.2012 No. ED-4-3 / [email protected], agreed with the Ministry of Finance of Russia, the Federal Tax Service of Russia recommends that, before issuing an order, when filling in the indicators in column 4 of part 1 "Issued invoices" and column 4 of part 2 "Invoices received", use the operation type codes given in the annex to the specified letter. In the 1C: Accounting 8 program, the new codes recommended by the tax department have been implemented starting from version 2.0.33.

By default, the program automatically substitutes the code that indirectly considers "the most appropriate" for the type of operation. For example, when drawing up an invoice, the code “01” is substituted for the sale operation, the code “02” for the advance payment received from the buyer, etc. If necessary, the code can be changed by selecting from the list.

In accordance with clause 7 of the Rules for maintaining a journal of accounting for received and issued invoices, the column "Date of issue" in part 1 is not filled in (in the form of a document Invoice issued the checkbox is checked Not exhibited) when registering a non-issued invoice, drawn up or corrected:

• tax agent:
  • when acquiring goods (works, services) in the territory of the Russian Federation from foreign persons who are not registered with the tax authorities as taxpayers;
  • when renting federal property, property of constituent entities of the Russian Federation and municipal property;

• taxpayer:
  • when goods are transferred in the territory of the Russian Federation (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation deductions) when calculating corporate income tax;
  • when performing construction and installation works for own consumption;
  • upon receipt of the amounts specified in Art. 162 of the Tax Code of the Russian Federation (for goods (works, services) sold in the form of financial assistance, for replenishment of special-purpose funds, by increasing income or otherwise related to payment for goods (works, services) sold; received in the form of a percentage (discount) on received in payment account for goods (works, services) sold to bonds and promissory notes, interest on a commodity loan in excess of the amount of interest calculated in accordance with the CBR refinancing rates in force in the periods for which interest is calculated; received insurance payments under risk insurance contracts non-fulfillment of contractual obligations by the counterparty of the insured creditor, if the insured contractual obligations provide for the supply by the insured of goods (works, services), the sale of which is recognized as an object of taxation).

In all other cases, in the form of a document Invoice issued the checkbox is checked exhibited and the date the invoice was issued.

We remind you that in accordance with paragraph 3 of Article 168 of the Tax Code of the Russian Federation, invoices are issued no later than five calendar days, counting from the date of shipment of goods (performance of work, provision of services), from the date of transfer of property rights or from the date of receipt of payment amounts, partial payment in account of forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

Adjustment invoices are issued no later than five calendar days, counting from the date of drawing up the contract, agreement, other primary document confirming the consent (fact of notification) of the buyer to change the cost of shipped goods (work performed, services rendered), transferred property rights.

The method of invoicing is specified using the radio button. At the same time, for the method of setting On paper to register Invoice journal Electronic- code "2".

Information to fill in the column Display method code And Operation type code part 2 of the accounting journal in "1C: Accounting 8" is indicated in the form of a document Invoice received In chapter Receiving an invoice.

For invoice receipt method On paper to register Invoice journal the code "1" is written, for the method Electronic- code "2".

When registering the received invoice on the bookmark Invoice Document, which reflects the acceptance for accounting of inventory items, works, services, property rights, only the input of information is provided to fill in the column Operation type code. It is considered that the invoice with this method of registration was received on paper.

By default, the program automatically substitutes in the documents the code that indirectly considers "the most appropriate" for the type of operation. For example, when registering an invoice for the purchase of goods, works, services, the code “01” is substituted, for the advance payment transferred to the supplier - the code “02”, etc. If necessary, the code can be changed by selecting from the list.

Please note that there is no separate requisite for entering information about the date of receipt of the invoice (to fill in the “Date of receipt” column in part 2 of the accounting journal) in the document forms. Such a date is the date of the document by which the invoice received from the supplier is registered.

Keeping a sales book

The sales book, when maintained on paper in 1C: Accounting 8, is compiled using a report Sales book according to Decree No. 1137, called from the menu Sale -> Keeping a sales book -> Sales book according to Decree No. 1137(Fig. 3).

Rice. 3

The sales book is compiled according to the sales VAT accumulation register.

Please note that starting from January 1, 2012 in "1C: Accounting 8" the procedure for making entries in this accumulation register has changed. Previously, entries in the sales VAT register for all transactions were entered using the document Formation of sales book entries. Now this document is intended to generate records only for the restoration of deductible amounts of tax from advances issued to the supplier on account of future deliveries of goods (performance of work, provision of services, transfer of property rights).

In all other cases, entries in the sales VAT register are entered by those documents (more precisely, when posting those documents), which reflect the accrual, correction and adjustment of the tax liability in accounting. For example, for transactions in the sale of goods (works, services), records are entered by the document Sale of goods and services, when preparing invoices for advances received - by a document Invoice issued(Fig. 4), when correcting and changing the quantitative and cost indicators of shipped goods (works, services) - by a document Implementation adjustment etc.

Rice. 4

Keeping a book of purchases

The book of purchases, when maintained on paper in 1C: Accounting 8, is compiled using a report Book of purchases according to Decree No. 1137, called menu Purchase -> Keeping a book of purchases -> Book of purchases according to Decree No. 1137.

The purchase book is compiled according to the data of the purchase VAT accumulation register.

Please note that starting from January 1, 2012, 1C: Accounting 8 changed the procedure for accounting for VAT deductions and, accordingly, making entries in this accumulation register.

Previously, the program supported two options for VAT accounting: the so-called "standard" and "simplified". The option chosen by the organization was indicated in the parameters of the VAT accounting policy.

If the organization used standard VAT accounting, then the entries for tax deductions (to the debit of account 68.02 "Value Added Tax" from the credit of sub-accounts of account 19 "VAT on acquired valuables") and entries in the register Purchase VAT entered with document Formation of purchase book entries.

An organization that applied simplified VAT accounting had the opportunity to reflect the deduction in accounting and in the register Purchase VAT immediately when conducting documents that reflect the acceptance of inventory items, works and services for accounting in the program.

However, simplified VAT accounting had a number of limitations.

Now the choice of the VAT accounting option as an element of the accounting policy is not provided for in the program. For all organizations, a new, unified procedure for the formation of postings on tax deductions and their corresponding entries for the sales book is applied. It consists of the following.

If, when registering an invoice received from a supplier, the conditions for applying a tax deduction are met, then postings for a tax deduction and entries in the purchase VAT register can be generated when posting a document with which this invoice is registered in the program. To do this, just check the box Reflect VAT deduction in the shopping book bookmark Invoice- when registering an invoice in a document reflecting the receipt operation, or Reflect VAT deduction- when registering an invoice using a document Invoice received.

At the same time, it should be borne in mind that for certain types of purchases, the program establishes control over the legality of applying deductions.

In particular, regardless of whether the checkbox is checked or not, deduction transactions and the corresponding entries for the purchase book are not generated if the document reflects the acceptance of investments in non-current assets for accounting.

As before, entries for the deduction and entries in the VAT register of purchases for such purchases, as well as for separate accounting and when performing the duties of a tax agent in the program, are formed by the document Formation of purchase book entries.

In addition, with the help of this document, in accounting and for VAT purposes, deductions are reflected on the received corrected and corrective invoices, as well as the deduction of tax by the seller when adjusting sales downwards. Entries for the deduction amounts last in the form of a document are given separately in the tabular part on the tab Deduction of VAT on the reduction of the cost of sale.

In the information system ITS in the section "Taxes and contributions" - Accounting for value added tax in "1C: Accounting 8", edition 2.0, articles are published that discuss the procedure for accounting and tax accounting for the purposes of calculating VAT in the program "1C: Accounting 8 ". For easy navigation, the section is divided into sections:

• Organization of VAT accounting in the program;
• Calculation of VAT on sales transactions;
• Input VAT accounting;
• Calculations for VAT from advances;
• Tax calculations for individual transactions;
• Fulfillment of duties of a tax agent;
• Maintaining invoices, books of purchases and sales;
• Separate VAT accounting.

Many businesses operate on a prepaid basis. Receiving an advance imposes certain obligations on the supplier, which relate not only to the fulfillment of the terms of the contract and the subsequent shipment of goods on time, but also to the calculation of value added tax.

On the other hand, VAT is also charged on shipment itself. But double taxation does not arise here, because the enterprise is given the right to receive a VAT deduction from the received advances. In this article, we will figure out how VAT is calculated on advances received, what documents and when are drawn up, and also in what order VAT is deducted from advances upon subsequent shipment.

1. Calculation of VAT on advances received from buyers

2. Postings for VAT from the advance received

3. VAT deduction from the advance payment received

4. VAT from advance payment example

5. VAT deduction for partial shipment

6. VAT rate on advances received

7. Calculation of VAT on advances for goods with different rates

8. VAT in advance invoice

9. VAT from the advance in the sales book

10. Book of purchases when deducting VAT from advances

11. Reflection of VAT from advances in 1C: Accounting

So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic further in the article.

1. Calculation of VAT on advances received from buyers

The object of VAT taxation appears when there are transactions for the sale of goods, works or services on the territory of the Russian Federation (clause 1 of article 146 of the Tax Code). When receiving advances from buyers, the organization also has an obligation to accrue and pay VAT. VAT is calculated from advances using the estimated rate of 18/118 or 10/110, and the tax base is the amount of the received advance payment (Article 154 of the Tax Code).

An advance payment or prepayment is a payment that is received by the supplier (seller) before the date of the actual shipment of products or before the provision of services (clause 1 of article 487 of the Civil Code).

The algorithm for calculating VAT when you receive funds related to settlements for payment for goods (works, services) is shown in the form of a diagram in the picture.

For the amount of the prepayment received, you issue an invoice in 2 copies:

• 1st within five days (calendar days) you expose to the buyer (Article 168 of the Tax Code);
• You register the 2nd in the sales book and keep it for yourself, later it will come in handy for you.

How to reflect VAT in the advance invoice and what are the nuances of filling out the document in such a situation, we will discuss a little later. In the meantime, here's the next step.

The advance invoice is registered in the sales book (clauses 3, 17 of the Rules for maintaining the sales book).

After you ship the goods or provide services (perform work), you need to:

• issue a new invoice for sale (again in 2 copies - to yourself and the buyer), register it in the sales book, issue it to the buyer (clause 5 of article 169 of the Tax Code of the Russian Federation, clause 14 of article 167, clause 3 of article 168 , clause 3 of the Rules for maintaining the sales book).
• register an advance invoice in the purchase book ((clause 8 of article 171, clause 6 of article 172 of the Tax Code of the Russian Federation, (clause 22 of the Rules for maintaining a purchase book).

2. Postings for VAT from the advance received

So, we have analyzed the general procedure, now let's see what VAT entries are made from the advance received, and what happens to this VAT in the future. The organization conducts not only tax accounting, but also accounting. And the accounts in the situation we are analyzing are very specific, many accountants get confused in them.

To begin with, we note that the settlements with buyers and customers themselves occur using two sub-accounts to account 62:

• 62-1 "Settlements with buyers and customers"
• 62-2 "Advances received"

To account for VAT, we need a separate sub-account to the "garbage" account 76:

• 76-AB "VAT on advances received"

This name of the account is offered to us by the program 1C: Accounting. If you use another program, then the subaccount may be different, but this is not important. Some accountants confuse two accounts: 76-AB and 76-BA. The first is for received advances, the second is for issued advances (it is needed if you accept VAT deductions from issued advances). I always remember it like this: BA - advances issued, and AB - therefore, on the contrary - received.

When you receive an advance to your current account, you will have postings for advance payment and VAT accrual:

Debit 51 - Credit 62-2 "Advances received"

Debit 76-AB "VAT on advances received" - Credit 68

As can be seen from the postings, our debt to the budget has increased. But we do not say goodbye to the accrued VAT, it will still serve us. And until the moment of shipment, he is waiting in the wings on account 76-AB.

3. VAT deduction from the advance payment received

When goods are shipped or an act of work performed, services rendered is signed, the object of VAT taxation again arises - revenue. And VAT is charged again, now from the shipment:

Debit 62-1 “Settlements with buyers and customers” - Credit 90-1

Debit 90-3 - Credit 68

What happens, we charge VAT twice and pay to the budget? Not at all! Upon shipment, the organization receives the right to deduct VAT from the advance payment received. Do you remember that the tax on account 76-AB is waiting in the wings?

Debit 68 - Credit Debit 76-AB "VAT on advances received"

At the same time, an advance payment is posted:

Debit 62-2 "Advances received" - Credit 62-1 "Settlements with buyers and customers"

And now let's see an example of calculating VAT from an advance.

4. VAT from advance payment example

In January 2016, LLC Snezhinka entered into an agreement with the buyer LLC Ldinka for the supply of refrigerators. The amount under the contract is 118,000 rubles. (including VAT 18,000 rubles). On January 15, 2016, Snezhinka LLC received an advance payment from the buyer in the amount of 59,000 rubles. (advance payment is stipulated by the supply contract).

Calculate VAT from the advance:

59000 rub. * 18% / 118% = 9000 rubles.

Debit 51 - Credit 62-2 "Advances received" - in the amount of 59,000 rubles. - prepayment received from the buyer

Debit 76-AB "VAT on advances received" - Credit 68 - in the amount of 9000 rubles. - VAT charged on advance payment

In February 2016, Snezhinka LLC shipped refrigerators to the buyer. A new invoice has been issued for the shipped goods, at the same time VAT from the advance payment is accepted for deduction. In accounting we make postings:

Debit 62-1 “Settlements with buyers and customers” - Credit 90 - in the amount of 118,000 rubles. - report sales revenue

Debit 90 - Credit 68 - in the amount of 18,000 rubles. – accrued VAT on sales

5. VAT deduction for partial shipment

So, VAT, calculated from the amount of prepayment against future deliveries, after the shipment of goods, performance of work, provision of services, is deductible. The deduction is provided in the amount of tax, which is calculated upon receipt of an advance payment (clause 6, article 172 of the Tax Code).

Therefore, if the value of the shipped goods is less than the amount of the advance payment received, the seller has the right to deduct VAT only in respect of the shipped goods in the amount indicated in the invoice.

Let's change the conditions of the previous example. In January 2016, LLC Snezhinka entered into an agreement with the buyer LLC Ldinka for the supply of refrigerators. The amount under the contract is 118,000 rubles. (including VAT 18,000 rubles). On January 15, 2016, Snezhinka LLC received an advance payment from the buyer in the amount of 118,000 rubles. (advance payment is stipulated by the supply contract).

Calculate VAT from the advance:

118000 rub. * 18% / 118% = 18,000 rubles.

Postings will be made in the accounting:

Debit 51 - Credit 62-2 "Advances received" - in the amount of 118,000 rubles. - prepayment received from the buyer

Debit 76-AB "VAT on advances received" - Credit 68 - in the amount of 18,000 rubles. - VAT charged on advance payment

An invoice for advance payment was drawn up and presented to the buyer.

In February 2016, Snezhinka LLC shipped refrigerators to the buyer in the amount of 59,000 rubles, including 18% VAT. A new invoice has been issued for the shipped goods, at the same time VAT from the advance is deductible, but not more than VAT from the shipment. In accounting we make postings:

Debit 62-1 “Settlements with buyers and customers” - Credit 90 - in the amount of 59,000 rubles. - report sales revenue

Debit 90 - Credit 68 - in the amount of 9000 rubles. – accrued VAT on sales

Debit 68 - Credit Debit 76-AB "VAT on advances received" - in the amount of 9000 rubles. - accepted for VAT deduction from prepayment

Debit 62-2 "Advances received" - Credit 62-1 "Settlements with buyers and customers" - in the amount of 59,000 rubles. - advance payment

The rest of the "advance" VAT can be deducted when the rest of the refrigerators are shipped.

6. VAT rate on advances

A situation may occur when an organization sells goods that are taxed at different rates, let's say 10% and 18%. Under the supply agreement, various goods are sold. An advance payment has been received, and the question arises, what rate of VAT on the advance payment will be used in this case?

If a company needs to formalize a long-term contractual relationship, then it is most convenient to do this using the structure of a framework contract. Its essence lies in the fact that the parties agree in such an agreement on all the conditions of interest to them, except for the essential ones.

For example, companies enter into a supply contract and provide for conditions on liability, force majeure, the procedure for interaction, but do not prescribe the actual subject (name and quantity of goods).

The essential terms of the contract are specified by the parties only when there is a need to purchase goods in a specific assortment and quantity. Usually, the condition on the subject is indicated in the annexes to the contract, which are its integral parts, or in applications, specifications, additional agreements (it is debatable on consignment notes).

Attached to the supply contract specification is a list of supplied goods, their characteristics, quantity, cost.

The contract prescribes the main provisions and conditions of delivery, the obligations of the parties, and the specification - a list of products and, if necessary, its components. When changes are made to the delivery list, only the application-specification changes.

Changes to the specification are made, by mutual agreement of the parties, by reissuing the previous one or by issuing an addendum.

The listed goods and their characteristics, cost must match the description in the delivery note.

In some cases, the specification is transmitted by fax or e-mail, but this must be specified in the contract in order to avoid disagreements and claims. And it is recommended to confirm electronic documents with originals made on paper.

To avoid the recognition of deliveries as one-time transactions, references to the master contract should be made in the documents accompanying the transfer of goods. And in the contract itself, a document should be defined in which the essential terms of the contract will be specified.

Thus, the advance is transferred in connection with a specific order, the composition of which is prescribed, for example, in the specification. And from this document it is absolutely clear what rate of VAT on the advance will be applied, how much and what goods shipped subsequently will be taxed at rates of 10 or 18%.

7. Calculation of VAT on advances for goods with different rates

In March 2016, Sakharok LLC received an advance payment from Baza LLC for the supply of 100 kg of sugar at 44 rubles. per kg, incl. VAT 10% and 50 kg of chocolates for 354 rubles. per kg, incl. VAT 18%. The total order amount is 22,100 rubles.

In April, the order was shipped to the buyer.

Debit 51 - Credit 62-2 "Advances received" - in the amount of 22,100 rubles. - prepayment received from the buyer

Debit 76-AB "VAT on advances received" - Credit 68 - in the amount of 3100 rubles. - VAT charged on advance payment

An invoice for advance payment was drawn up and presented to the buyer.

After shipment:

Debit 62-1 “Settlements with buyers and customers” - Credit 90 - in the amount of 22,100 rubles. - report sales revenue

Debit 90 - Credit 68 - in the amount of 3100 rubles. – accrued VAT on sales

Debit 68 - Credit Debit 76-AB "VAT on advances received" - in the amount of 3100 rubles. - accepted for VAT deduction from prepayment

Debit 62-2 "Advances received" - Credit 62-1 "Settlements with buyers and customers" - in the amount of 22,100 rubles. - advance payment

If the shipment was not completed in full, then we could deduct VAT from the advance payment only in an amount equal to the VAT from the shipment.

8. VAT in advance invoice

So, we discussed the basic rules by which VAT is calculated from advances, and went through the accounting entries. Now let's talk about the features of drafting documents.

First, let's see how VAT is reflected in the advance invoice, and what are features in filling this document. You can see an example in the picture. Let's focus on those details that differ compared to shipping.

- Invoice number. "Advance" invoices are numbered in general chronological order along with regular invoices. There is no special numbering procedure for invoices issued for the amount of the advance (letter of the Ministry of Finance of Russia dated 10.08.12 No. 03-07-11 / 284).

— Shipper and his address. In the "advance" invoice, line 3 has a dash.

— Consignee and his address. In the "advance" invoice, line 4 has a dash.

- To the payment and settlement document No. ___ dated _______________

Line 5 of the advance invoice must indicate number and date of drawing up the payment and settlement document or a cashier's check for which an advance payment was transferred (Subparagraph "h" of paragraph 1 of the Rules for filling out an invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Failure to complete this line may result in a refusal to deduct tax from an advance payment.

- Name of goods (description of work performed, services rendered) of property rights. The exact or generalized name of the supplied goods, works or services.

- Unit of measurement. In the "advance" invoice in column 2 there is a dash.

— Quantity (volume). In the "advance" invoice in column 3 there is a dash.

— Price (tariff) per unit of measurement. In the "advance" invoice in column 4 there is a dash.

- The cost of goods (works, services), property rights without tax - total. In the "advance" invoice in column 5 there is a dash.

- Including the amount of excise tax. In the "advance" invoice in column 6 there is a dash.

- Tax rate. Estimated rate: 10/110 or 18/118 upon receipt of an advance payment

If the advance is transferred in respect of shipments taxed at rates of 10% and 18%, then in the advance invoice the supplier can separate goods taxed at different rates into separate positions based on the information contained in the contract (letter of the Ministry of Finance of Russia dated 06.03.09 No. 03-07-15/39).

- The cost of goods (works, services), property rights with tax - total. In the "advance" invoice, the seller must indicate the entire amount of payment received by him, including VAT.

In the "advance" invoice in column 10, 10a, 11 there is a dash.

9. VAT from the advance in the sales book

The generated VAT is registered in the Sales Book. The sales book is a special VAT tax ledger. It is conducted in order to determine the amount of VAT due to be paid to the budget. The form and procedure for maintaining the sales book are established in Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

See an example of registration in the picture (the picture is wide, so it is cut into 2 parts).

10. Book of purchases when deducting VAT from advances

And it remains for us to see how the advance invoice is registered when the goods are shipped in the shopping book. The purchase book is also a special VAT tax ledger. It is in it that all VAT accepted by the organization for deduction is collected. The form and procedure for maintaining a purchase book are also established in Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

11. Reflection of VAT from advances in 1C: Accounting

For those who keep records in the 1C: Accounting program - see how VAT is reflected on received advances in 1C in video format.

What problematic issues have you accumulated regarding the calculation of VAT on advances received from buyers? Ask them in the comments!

Calculation of VAT on advances received from the buyer

2016-12-08T14:03:45+00:00

1. Register entry" VAT Purchases" ensures that the issued advance payment enters the purchase book.

Forming a shopping book

We form the book of purchases for the 1st quarter:

And here is the invoice received for the advance:

We look at the final VAT refundable for the 1st quarter

There were no other business transactions in the 1st quarter, which means we boldly form the "VAT Accounting Analysis":

VAT refundable for the 1st quarter turned out to be 13,728 rubles 81 kopecks:

2 quarter

Goods receipt

We enter into the program the receipt of goods from Supplier LLC on 04/01/2016 in the amount of 150,000 rubles (including VAT):

Let's create a new document:

The invoice from the supplier will be as follows:

In the invoice received from the supplier, the amount "without VAT" was not highlighted as a separate line. Therefore, before filling in the tabular part, we set the tax calculation method as "VAT in total".

We analyze the postings and movements of the registers ...

1. The previously paid advance to the supplier was credited to debit 60.01 in correspondence with credit 60.02 in the amount of 90,000 rubles.
2. 127,118.64 (150,000 minus VAT) went to the cost of goods (debit 41.01 of the account) in correspondence with our debt to the supplier (credit 60.01).
3. 22 881.36 went to the "incoming" VAT, which we will take to offset (debit 19.03) in correspondence with our debt to the supplier (credit 60.01).

1. An entry (with a + sign, income) in this register accumulates our "incoming" VAT (similar to an entry in debit 19 of the account).

Register received invoice

Together with the invoice, Supplier LLC handed over to us a regular invoice dated 04/01/2016 in the amount of 150,000 rubles (including VAT).

To register it, go to the newly created document "Receipt of goods" and at the very bottom:

1. We hammer in the number and date of the invoice from the supplier.
2. Click the "Register" button

We will not analyze in detail the postings and movements of this invoice, since we have already dealt with this in part.

We look at VAT refundable for the 2nd quarter

We again form the "VAT Accounting Analysis" (this time for the 2nd quarter):

VAT recoverable for the 2nd quarter turned out to be equal to 22,881.36:

Why 22 881.36?

This is VAT from the only invoice received from the supplier in the second quarter in the amount of 150,000 (including VAT): 150,000 * 18 / 118 = 22,881.36.

But what about the VAT already accepted for offset in the amount of 13,728.81 for the 1st quarter on the paid advance in the amount of 90,000, you ask?

And you will be absolutely right.

After all, VAT from the advance, taken by us as an offset in the 1st quarter, must be accrued (recovered) by us for payment in the 2nd quarter, when the goods arrived and we received a regular invoice from the supplier for the full amount.

This is what the entry in the gray box in the VAT analysis report indicates to us:

Making an entry in the sales book

To restore the VAT offset from the paid advance, go to the "VAT Accounting Assistant":

In the document that opens, go to the "Recovery by advances" tab and click the "Fill" button:

The program found that the advance, from which VAT was taken off by us in the 1st quarter, was offset (a regular invoice document for the same buyer and contract) in the 2nd quarter.

And now its VAT needs to be restored for payment through the sales book - otherwise we would have taken VAT off the advance twice:

We post the document "Formation of sales book entries" through the "Post and close" button:

We analyze the postings and movements of the registers of the sales book entry document ...

1. We restore VAT from the advance issued in the 1st quarter to debit 76.VA (VAT on advances issued) in correspondence with credit 68.02.

For example, we use the counterparty:

The VAT audit is proposed to be carried out in the following order:

• Determine the amount of advances issued according to accounting records, for which the conditions for accepting the “input” VAT for deduction are met.
• Perform an arithmetic check of the calculation of VAT deductible from advances issued in the context of each rate
• Check the amount of VAT deductible from advances to suppliers according to accounting records and accounting records.
• Check the correctness of the reflection of VAT accepted for deduction in the book of purchases with VAT according to the BU.

Features of filling out documents when paying an advance to a supplier with VAT in 1C 8.2

Features of filling out the document "Write-off from the current account" in 1C 8.2

• In line VAT rate- the VAT rate according to the contract is indicated. Must be specified for correct formation Invoices for advances issued;
• In line VAT– VAT amount, which is calculated automatically if the rate is set. It is necessary to control the filling of this line:

Features of filling out the document "Invoice received" in 1C 8.2

Enter Advance invoice paid to the supplier, possibly from the document Write-off from the current account, using <Ввести на основании> - then choose Invoice received.

In the window that appears Invoice received document lines are automatically filled with data from the document Write-off from the current account. Therefore, it is necessary to check and complete them:

• Invoice type - must be “For advance payment”;
• In the lines Inlet number And from- the number, date, month and year of the invoice issued by the supplier are prescribed;
• checkbox Reflect VAT deduction is set to accept VAT for deduction when posting a document Invoice received if all the conditions for this are met;
• Operation type code– the value "02" is set for advances ;
• checkbox Display method is set depending on the type of invoicing - either in paper form or in the form of an electronic document:

Postings generated when paying an advance to a supplier with VAT according to accounting in 1C 8.2

Document Write-off from current account generates a transaction for the transfer of an advance to the supplier - Dt 60.02 Kt 51 - for the amount of the prepayment, including VAT:

Document Invoice received creates a transaction for the acceptance of VAT for deduction - Dt 68.02 Kt 76.VA - for the amount of "input" VAT accepted for deduction:

Postings generated when transferring an advance to a supplier for tax accounting

Document Invoice received creates entries in the VAT accumulation registers – Entry in the register VAT Purchases- generates report lines Book of purchases:

How to correctly reflect VAT on advances issued in 1C 8.2

Step 1. Determine the amount of advances issued according to accounting records, for which the conditions for accepting the “input” VAT for deduction are met

In accounting entries, the amount of advances issued is reflected including VAT:

• Dt 60.02 “Settlements for advances issued” Kt 51 - for the amount of the advance with VAT;
• Dt 60.32 “Settlements for advances issued (in USD)” Kt 51 - for the amount of the advance with VAT;

To calculate the total amount of advances paid to suppliers for which the conditions for acceptance for VAT deduction are met, you can use Turnover balance sheet on accounts 60.02 and 60.32 from the menu section Reports- Further Account balance sheet. In our example, the amount of advances issued on account 60.02 is a tax rate of 18% \ 118% - 118 thousand rubles. There are no issued advances on account 60.32:

Step 2. Perform an arithmetic check of the calculation of VAT deductible from advances paid in the context of each rate

It is desirable in 1C 8.2 to carry out an arithmetic check of the "input" VAT on advances issued to suppliers.

In BU postings the amount of "input" VAT indicates:

• Dt 68.02 Ct 76.VA - for the amount of VAT on advances;

To calculate the amount of VAT accepted for deduction from advances issued to suppliers, we will form 68.02 in the menu section Reports- Further Account analysis. According to our example, VAT \u003d 118,000.00 * 18 \ 118 \u003d 18 thousand rubles. VAT calculated arithmetically corresponds to the amount of the VAT postings accepted for offset from advances - Dt 68.02 Kt 76.VA:

Step 3. Verify the amount of VAT deductible from advances issued to suppliers according to BU and NU

It is advisable in 1C 8.2 to compare the reflection of VAT deductible according to accounting records with VAT deductible in NU. The amount of VAT included in the NU purchase book is reflected in the accumulation register VAT Purchases(menu Reports– Other– List\crosstab– accounting section VAT Purchases). To get the amount of VAT included in the purchase book for advances issued, you need to set up a report. Button Settings - Bookmark Selection - in the Type of value field, select the value Advances issued. In the example, VAT on BU = VAT on NU = 18 thousand rubles.

Step 4. Verify the correctness of the reflection of the VAT accepted for deduction in the book of purchases with VAT according to the BU

The tax accounting register, which takes into account VAT presented for deduction, is Book of purchases. Printout Purchase books carried out through the menu Purchase → Bookkeeping shopping→ Book shopping. The accounting register in which data on the VAT calculation is accumulated is account 68.02.

Let's check:

• VAT on BU - Dt turnover 68.02 = 79,016.95 rubles.
• VAT on NU - Book of purchases = 79,016.95 rubles.
• There is no deviation.
• The calculation of the "input" VAT for the period is correct.

The summary of data on the calculation of "input" VAT can be presented in the form of an "internal" table:

Full list of our offerings:

On April 1, 2012, Decree of the Government of the Russian Federation No. 1137 “On the Forms and Rules for Completing (Maintaining) Documents Used in Value Added Tax Calculations” dated December 26, 2011, came into force, replacing the earlier Decree of the Government of the Russian Federation No. 914 dated December 02, 2012. 2000.

Starting with release 2.0.31, the 1C:Accounting 8 program (version 2.0) has implemented a new VAT accounting system that supports Decree No. 1137. Changes in VAT reflection must be taken into account when operating and maintaining 1C at the enterprise. At the same time, VAT accounting for transactions entered before 04/01/2012 is carried out according to the old rules. This can be seen in the program's accounting settings (opened through the menu or the "Enterprise" tab), on the "VAT:

Implemented new forms of the purchase ledger and sales ledger, the ledger of received and issued invoices in accordance with Decree No. 1137, as well as support for VAT transaction type codes in accordance with the Letter of the Federal Tax Service of Russia dated 03.02.2012 ED-4-3 / [email protected]

In addition, the new VAT accounting system in 1C:Accounting has become simpler, some of the regulatory documents are no longer needed. In previous versions of the program, simplified VAT accounting was possible only with certain restrictions, but now it is available to everyone.

The basis for VAT accounting are received and issued invoices.

Invoice received (for receipt)

Example: On August 30, 2012, the Vishera organization received goods from the supplier OOO Borovik in the amount of 83,600 rubles. (including VAT 18%), invoice No. 67 was presented. On the same day, materials in the amount of 30,480 rubles were received from the same supplier. (incl. VAT 18%), invoice No. 31 presented.

The invoice received can be reflected in the program in two ways.

1) In the first method, it is necessary to enter the receipt document (“Receipt of goods and services”, “Receipt of additional expenses”, etc.) and post it. The document will generate a VAT accounting entry: Dt 19 Kt 60. Then, based on the posted receipt document, you need to enter “Invoice received”, you can enter it from the receipt document using the link “Enter invoice”.

In the created document “Invoice received”, the following details must be filled in: invoice type (default: “For receipt”), transaction type code (default: “01 - Received goods, works, services”). In addition, there is a flag "Reflect VAT deduction". If it is set, then the VAT deduction will be immediately reflected in the purchase book, without additional registration by a regulatory document, and the VAT deduction posting will be generated when posting an invoice.

When posting “Invoice received”, it generates a VAT deduction entry: Dt 68.02 Kt 19 (if the “Reflect VAT deduction” flag is set). The document is stored in the journal of invoices received (menu: "Purchase - Maintenance of the book of purchases").

2) Another option for reflecting the received invoice is registration in the receipt document itself. On the “Invoice” tab, you need to check the “Invoice Presented” flag and specify its details, including the operation type code, and, if necessary, check “Reflect VAT deduction” for automatic reflection in the purchase book. When posting, the receipt document will generate postings for VAT accounting: Dt 19 Kt 60, and for deducting VAT: Dt 68.02 Kt 19 (if the “Reflect VAT deduction” flag is set). The invoice is not saved as a separate document.

Invoice received (for advance payment issued)

If our organization has paid a supplier in advance, the supplier must issue an invoice for the advance. In the program, an advance invoice can be registered on the basis of a payment document: an outgoing cash order or debit from a current account.

Example: On August 28, 2012, the Vishera organization transferred an advance payment in the amount of 83,600 rubles to the bank account of Borovik LLC. (including VAT 18%) on account of the forthcoming delivery of goods. The payee issued an advance invoice.

Let's enter the document "Invoice received" on the basis of the bank statement "Write-off from the current account". In the created document, by default, the invoice type is set: “For advance payment”, the operation type code: “02 - Advance payments issued”. There is also a flag "Reflect VAT deduction" here. When posting the “Invoice received” for advance payment, it generates a VAT deduction entry (with the “Reflect VAT deduction” flag set): Dt 68.02 Kt 76.VA. The document is stored in the journal of invoices received (menu: "Purchase - Maintenance of the book of purchases").

Invoice issued (for sale)

Example: On August 30, 2012, the Vishera organization shipped goods to the buyer Top-Invest LLC in the amount of 146,000 rubles. (including VAT 18%). The buyer has been invoiced.

It is necessary to enter the implementation document into the program and post it. In this case, a VAT calculation entry will be generated: Dt 68.02 Kt 90.03. Then, on the basis of the sales document, you need to enter the “Invoice issued” (you can enter the invoice using the link from the sales document). In the created document “Invoice issued”, the type of invoice is indicated by default: “For sale”, operation type code: “01 - Sold goods, works, services”. In order for the invoice to be included in the register of received and issued invoices, you must indicate the date when it was issued. Then post the document. The document is saved in the journal of invoices issued (menu: "Sale - Maintenance of the sales book").

Invoice issued (for advance payment received)

Example: On August 28, 2012, an advance payment was received from Top-Invest LLC in the amount of 146,000 rubles to the bank account of the Vishera organization. (including VAT 18%) on account of the forthcoming delivery of goods. The payer was issued an advance invoice.

An invoice issued for advance payment can be registered in the program on the basis of payment receipt documents (incoming cash order or receipt to a current account).

In addition, automated registration of all invoices for issued advances for a certain period is possible. Let's use this option.

Open the form "Registration of invoices for advance payment" (available on the "Bank" tab or in the menu: "Sale - Keeping a sales ledger"), specify the filling period. By clicking the "Fill" button, the tabular part is filled with information about the received advances. By clicking the "Execute" button - invoices issued for advance payment are automatically created, as informed by a service message. Created documents can be seen by clicking the button "List of invoices (ex.)"

By the button "List of invoices (ex.)" we will open the created invoice. By default, the invoice type is set: "For advance payment", the operation type code: "02 - Advances received". In order for the s / f to be included in the invoice accounting journal, you must specify the date when it was issued. The invoice issued for advance payment generates a posting for the calculation of VAT from the advance payment: Dt 76.AB Kt 68.02.

Basic regulatory documents of VAT

In previous versions of the program, it was necessary to enter the regulatory documents "Formation of purchase book entries" and "Formation of sales book entries" (if the organization maintained "normal", not simplified VAT accounting). Now accounting for VAT has become easier.

Document " Formation of purchase book entries” is now required to reflect VAT deductions on receipt only if the “Reflect VAT deduction” flag was not set in the received invoice (or in the receipt document). If the flag was set, all the necessary register movements and postings were made by the invoice (or receipt document), and the invoice will end up in the purchase book. "Formation of purchase book entries" also serves to reflect VAT deductions from advances received, by tax agent, to reduce the cost of sales.

Let's create a document (menu: "Operations - VAT Regulatory Documents" or "Purchases - Keeping a Purchase Book") and fill it in using the button "Fill - Fill out the document". In our case, only the tabular part “VAT deduction from received advances” is filled out. When posting, the document generates a posting for the deduction of VAT from the advance: Dt 68.02 Kt 76.AB.

Document " Formation of sales book entries» in the new VAT accounting system serves only to reflect the recovery of VAT on advances issued. All other register movements and postings are generated when posting invoices issued, which automatically fall into the sales book.

Let's create a document (menu: "Operations - VAT regulatory documents" or "Sales - Keeping a sales book") and fill it in using the button "Fill - Fill out the document". In our case, the tabular part "Recovery by advances" is filled. When posting, the document generates a VAT recovery posting: Dt76.VAKt68.02.

Documents are saved in the journal:

menu: "Operations - Regulatory documents of VAT"

Also, regulatory VAT documents can be created through the “VAT Accounting Assistant” (“Purchase” and “Sale” tabs)

Purchase book, sales book, invoice book

The purchase book, sales book, invoice accounting journal are implemented in the program in the form of reports.

We will form a purchase book according to Decree No. 1137, for the 3rd quarter of 2012 (“Purchase” tab or menu: “Purchase - Keeping a purchase book”). There are 4 entries in it, 2 of them are for advance payment.

Now let's create a sales book according to Decree No. 1137, for the 3rd quarter of 2012 (tab "Sale" or menu: "Sale - Keeping a sales book"). There are 3 records in it, 2 of them are for advance payment.

We will create a register of received and issued invoices according to Decree No. 1137 (it is available both through the "Purchase" and "Sale" tabs, and through the menu: "Purchase - Keeping a purchase book" and "Sale - Keeping a sales book"). Reflected all invoices, including advance payment.