Accounting info. Accounting info Reflection of VAT on exports in 1s 8.3

When a domestic company sells goods abroad, it, as a taxpayer, becomes subject to VAT taxation. According to paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, when carrying out operations of selling products for export, the tax rate is zero, you do not have to pay money to the budget. However, the taxpayer must submit a package of documents to confirm his right to this rate no later than 180 days, starting from the date the goods are placed under the export customs regime. If the exporting company was unable to confirm the right to use the zero VAT rate within the specified period of time, it will have to transfer tax on the sales amount in the amount of 18 or 10%

In any case, when selling products abroad, an exporter from Russia is obliged to issue an invoice to the buyer with the amount of tax indicated on it. When goods are exported after advance payment has been made for them, the exporter does not have to calculate the amount of VAT on the advance payment. The Tax Code of the Russian Federation states that payment (full or partial) received by the exporter on account of future deliveries of products is not included in the tax base.

How an export operation is carried out in “1C: Accounting 8.3”

Let's say a certain Russian company purchases products from domestic manufacturers in order to then sell them to foreigners. The receipt of goods must be reflected in the program.

Configuring Accounting Settings and Policies

To display business transactions for product exports, you need to configure accounting policies and accounting parameters. To do this, in the policy settings, on the tab with the inscription: "VAT" must be indicated « V» in the following fields:

1. “The organization carries out sales without VAT or with VAT 0%”;
2. “Separate accounting of VAT on account 19 “VAT on acquired values.”

Also, in the accounting parameters settings on a similar tab, you need to enter the same sign in the field called "According to accounting methods".

Now you need to go to the directory "Nomenclature" and in the element of the goods purchased for the purpose of selling abroad, enter the value in the “VAT accounting method” field “For operations at 0%”

Purchase of export products

To do this, you need to create a document called “Receipt of goods and services”, and select the type of operation "Products (simple form)". The fields in it must be filled in as usual, i.e. the way documents are drawn up for the purchase of goods for the purpose of selling them in the Russian Federation.

The difference in the created file for the purchased future export products will become noticeable when filling out the table in it. In her subtitle line "VAT accounting method" you need to select the parameter for products that will be sold for export “For operations at 0%”.

Next, you need to register the incoming invoice number of the manufacturer or supplier of the goods. The document received by the accounting department is recorded in the second part in the journal of issued and received invoices. The account is also registered in the purchase book when the corresponding entry is created in it.

Afterwards, it is necessary to post and record the document, as a result of which the business transaction performed will be reflected in the appropriate accounting accounts. When posting the document, accounting entries will be generated, and the fields in it can no longer be edited. Let us remind you that postings are usually called certain accounting rules and methods of entering data into the accounting system.

In fact, a posting is a record that enters information into the program for two accounting accounts at once: the debit of the first and the credit of the second, and only one amount. This is due to the fact that accounting requires the use of the “double entry” principle, which means that for each operation, including the operation of exporting goods, it is necessary to make an entry in two accounts.

So, above we looked at the procedure for entering a transaction for the purchase of products for sale for export in “”.

) on working with VAT in 1C: Accounting 8.3 (revision 3.0).

Today we will look at the topic: “0% VAT rate for exports.”

Most of the material will be designed for beginner accountants, but experienced ones will also find something for themselves. In order not to miss the release of new lessons, subscribe to the newsletter.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

Export of goods abroad is subject to a 0% VAT rate.

This means that when exporting goods we have no obligation to pay VAT to the budget.

However, we have an obligation to confirm the export within 180 days after placing the goods under the customs export regime.

To confirm export, you need to collect and submit to the tax office the following set of documents along with your VAT return:

• Export contract with a foreign counterparty (its copy).
• Cargo customs declaration (its copy with marks from the customs office that released the goods).
• Copies of transport, shipping and other documents with marks from customs authorities.

If the export is not confirmed, we are obliged to charge VAT “retroactively” at the rate in effect on the date of the export transaction, using an additional sheet of the sales book.

Special rules also apply to “input” VAT (which we paid to the supplier of the exported goods). This VAT can be offset by us only after confirmation or non-confirmation of export ( amendment: from 07/01/2016, input VAT can be offset before confirmation - this rule only works for non-commodity goods; indicate that this is a non-commodity product in the nomenclature - do not check the box when creating it, when you indicate the HS code).

Let's consider these situations in relation to 1C: Accounting 8.3 (revision 3.0).

Setting up accounting policies

First of all, we will set up separate accounting of incoming VAT - this is necessary, since we will take into account goods for export at a rate of 0%.

Go to the "Main" section, "Taxes and reports":

Here we select the “VAT” item and check the “Separate accounting of incoming VAT” checkbox:

There we also set the item “Separate accounting of VAT by accounting methods”. This option includes a new method of separate VAT accounting using the additional sub-account “VAT Accounting Method” on account 19.

We purchase goods for export

Create a new document “Goods receipt”:

According to this document, on 01/01/2016 we purchased 2 tons of 1st grade wheat at a price of 10,000 (including VAT) per ton.

At the same time, in the tabular section (scroll the screen to the right), we indicated the value “Blocked until confirmation 0%” as the subconto of account 19:

This means that this product was purchased by us for further export, which means that VAT can be deducted on it only after confirmation or non-confirmation of export.

Let's not forget to register the incoming invoice (the "Register" button at the very bottom of the document):

We sell goods for export

Finally, go to the “Sales” section and select “Sales (acts, invoices)”:

Create a new document “Sales of goods”:

We sell (for export) 2 tons of wheat to a foreign counterparty at a price of 500 euros per ton at a 0% VAT rate.

At the same time, in the contract with the buyer we clearly indicated that payments are made in euros:

We post the document and then issue an invoice (button at the very bottom):

Export confirmed

We collected a full package of documents confirming export on April 15, 2016. We will submit this package of documents to the tax office along with the declaration for the 2nd quarter.

To reflect the fact of confirmation in 1C, go to the “Operations” section, “Routine VAT operations” item:

Create a new document “Confirmation of zero VAT rate”:

We indicate the date 04/15/2016 (or 06/30/2016 - the last day of the quarter in which the documents were provided) and click the "Fill in" button:

The tabular part will be automatically filled with unconfirmed exports. In the "Event" field, indicate the value "0% rate confirmed":

Now that we have confirmed the export, the condition for taking into account the “input” VAT on this product has been met.

But to do this, it is necessary to generate purchase book entries for the 2nd quarter (the period in which we confirmed the export).

To do this, go to the VAT accounting assistant for the 2nd quarter:

And let's move on to creating purchase ledger entries.

Check the box "Submitted for deduction of VAT 0%" and click the "Fill out the document" button:

The “Purchased Values” tab will be automatically filled with confirmed sales:

We see that it reflected input VAT in the amount of 3,050 rubles 85 kopecks:

According to the report “Analysis of VAT Accounting” for the 2nd quarter, VAT refundable amounted to 3,050 rubles 85 kopecks:

Export not confirmed

Now let’s rewind the events at the time of sale of the goods for export on January 10, 2016 and assume that we were unable to collect documents confirming the export.

In this case, on the 181st day from the date of export (July 9, 2016), such export becomes unconfirmed and we have an obligation to charge VAT retroactively, reflecting it in an additional sheet of the sales book for the 1st quarter.

To reflect the fact of non-confirmation in 1C, go to the “Operations” section, “Routine VAT operations” item and create a new document “Confirmation of the zero VAT rate”:

We indicate the date 07/09/2017 and click the “Fill” button in the tabular section.

The tabular part of the document was automatically filled in with the unconfirmed export.

In the "Event" field in the table section, indicate the value "0% rate not confirmed."

Also, do not forget to indicate the item of other expenses through which VAT will be calculated for payment to the budget:

We post the document and pay attention to the fact that the program automatically created and filled in the tabular part an invoice issued with VAT in the amount of 14,335.11:

This VAT was automatically calculated by the program from the top export amount, at a rate of 18% (this rate is indicated in the product itself).

It remains to make sure that after this operation, the newly created invoice with VAT in the amount of 14,335 rubles 11 kopecks appears in the additional sheet of the sales book for the 1st quarter.

To do this, go to the VAT accounting assistant for the 1st quarter and open the “Sales Book”:

In the report settings (the "Show settings" button), select "Generate additional sheets" for the current period:

We generate a report, open “Additional sheets for the 1st quarter of 2016” and see our invoice, obliging us to pay 14,335 rubles and 11 kopecks to the budget:

But it’s not all that scary. After all, simultaneously with non-confirmation of exports, we now have the right to offset input VAT. This fact will also be reflected in an additional sheet, but this time in the purchase book.

But first, go to the VAT accounting assistant for the 3rd quarter (it was during this period that the 181st day came from the date of export and the export acquired the status of unconfirmed) and open the formation of purchase ledger entries:

Set the item “Submitted for deduction of VAT 0%” and click the “Fill out the document” button. The tabular part "Purchased values" was automatically filled in:

We post the document, and then open the VAT accounting assistant for the 1st quarter. From here we go to the purchase book:

In the settings (the "Show settings" button), select the "Generate additional sheets" item for the current period:

We generate a report, open the “Additional sheet for the 1st quarter of 2016” and see that the incoming invoice with VAT in the amount of 3,050 rubles and 85 kopecks is reflected here:

The total VAT payable for the 1st quarter according to the report “Analysis of VAT Accounting” will be 11,284 rubles and 26 kopecks:

We're great, that's all

Export sales of goods are registered in 1C with a zero VAT rate and have their own specifics. To correctly register exports, it is necessary to make some settings in the accounting policies of the selling organization. Let's take a closer look at the process of setting up and implementing it based on the program. Go to the “Main” menu tab, find the “Organizations” section, select the one you need (if accounting is maintained for several organizations, for example, outsourced through 1C-online) and open “Accounting Policy”. You can make changes to the accounting policy settings for the current period. Or create a new entry for the next period (year), depending on when the goods are supposed to be sold for export. Let's look at the example of creating a new one. When you click on the “Create” button, a window opens with parameter settings. At the moment, I am interested in the “Setting up taxes and reports” item, which is located at the bottom of the window in the form of a hyperlink:

Click and get to the menu for this setting. Go to the “VAT” tab.

Two items need to be ticked:

Separate accounting of incoming VAT is maintained.

Separate VAT accounting by accounting methods.

After this, the setting is saved. Due to the installation, all documents created will have a separate column to indicate the accounting method.

Now let’s go to the “Purchases” menu tab, the “Receipts (acts, invoices)” journal and create the “Receipt of goods and services” document. Fill in the fields in the standard way:

Counterparty.

• Invoice for payment (if issued previously).

  We fill out the tabular part with nomenclature units indicating quantity and cost.

In order for the program to recognize that an export product is being purchased, you need to set the value “Blocked until confirmation 0%” in the “VAT accounting method” column.

We look at the movement of the document in accounting and tax accounting. Postings are no different from normal receipts:

Now the goods can be sold. Go to the “Sales” menu tab, “Sales (acts, invoices)” journal. Let's create a new implementation. All fields of the document are filled out in the standard way, with the exception of the contract. The VAT rate should be indicated as 0%. Let's take a closer look at filling out the contract. We go to the counterparty’s card and create an agreement:

Type of contract – with the buyer.

Price in - indicate the currency (USD or EUR) in which payments will take place.

Payment in – is indicated similarly:

After filling out, click “Record and close” and select this agreement for implementation. The price, total amount and VAT are automatically recalculated based on the exchange rate of the selected currency. Also in the “Calculations” field foreign currency accounts are reflected (62.21 and 62.22):

Export confirmation.

Non-confirmation of export.

The legislation of the Russian Federation provides for a period of no more than 180 days for confirmation and collection of export documents. Let's say a set of documents has been prepared and export has been confirmed. This must be reflected in the 1C program. To do this, go to the “Operations” menu tab, find the “Period Closing” section and select the “VAT routine operations” item. Create a new document with the form “Confirmation of zero VAT rate”.

In the confirmation form, you must set the current date and press the “Fill” button. The created sales with the export product will appear in the tabular section. And in the “Event” column it will be displayed “0% rate confirmed”.

We post the confirmation document and accept input VAT for deduction. This is formalized when closing the month (or quarter) using the “Closing the month” processing. Go to the “VAT Accounting Assistant”, set the period and in the “Routine operations” section select “Create purchase ledger entries (0%)”. In the drop-down list, click “Open operation”:

Then the document “Creating purchase ledger entries” opens. Press the “Fill out the document” button, and information about documents for export goods will automatically appear in the tabular section on the “Purchased Valuables” tab. Namely: who is the supplier, purchase document, shipment document, condition, type of value, and so on:

We post the document and generate a “Purchases Book” report for the same period (quarter). The report will reflect the amount of VAT accepted for deduction.

Now let’s consider a situation where the export is not confirmed (the reason may be that they did not meet the deadline of 180 days). This also needs to be reflected in the 1C program. In a similar way, we create the document “Confirmation of the zero rate”. Set the current date and press the “Fill” button. The implementation document will appear in the tabular section. In the “Event” column, set “0% rate not confirmed.”

Today, Russian exporters of products have the opportunity to use a zero VAT rate, and this operation must be carried out according to accounting. In this case, the company is required to collect a supporting package of documents. It is necessary exclusively for the tax service, and no confirmation in 1C: Accounting is required.

In this case, companies receive no more than 180 days to complete all documents. If the deadline is not met, VAT will have to be paid in full.

In order to confirm the use of a 0% VAT rate, the following set of actions is required:

• Setting up accounting policies;
• Capitalization of export goods;
• Registration of export sales;
• Creation of the document “Confirmation of zero VAT rate”;
• Create a shopping book.

Setting up accounting policies

This operation does not require any complex manipulations. Just check the appropriate boxes in the VAT section. It is necessary to understand that in the event of a transition to a new policy, all documentation will need to be re-posted.

Registration of receipt and sale

After all the checkboxes have been checked in the receipt, the system offers the user a new column “VAT Accounting Method”. For this case, you need to select the “Blocked until 0% confirmation” option. This point is the main feature of operations related to the resale of goods for export.

When making a purchase on the domestic market from a supplier, the buyer is forced to pay VAT, but has the right to subsequently demand a refund of the amount paid after its export resale. This will happen after the right to use the VAT rate of 0% has been confirmed.

After this, VAT is blocked in all existing registers.

Registration of sales in the program is carried out with a tax rate of 0%.

When entering into an agreement, you will need to indicate the settlement currency in which the export operation is carried out. In this case, these are American dollars USD.

Confirmation of zero VAT rate

In the first document, the tabular part is filled out, and if the data in the implementation documents is filled out correctly, the information will be entered automatically.

The user is only required to select the “0% rate confirmed” option. After this, the document is processed and the generated accounting entries are checked.

In this case, no postings were generated, but VAT was moved across the registers. In particular, the entry appeared in the register “VAT on sales 0%”. Two more entries were created in the “VAT presented” section.

Creating entries in the purchase book with 0% VAT

The 1C program analyzes the status of the VAT account based on the registers used. When creating a purchase book, all entries in it will be entered by the system automatically.

In this case, the formation of a book during posting involves the creation of postings. They demonstrate that the amount of previously paid VAT during an export operation for the sale of goods has been accepted for deduction.

What to do if in 1C the 0% rate is not confirmed

If there is no confirmation of a 0% VAT rate, the expenses incurred will have to be written off under the “Other expenses” category. In this case, the write-off process is carried out through the document “Confirmation of the zero rate”.

But at the same time, the system will make the appropriate entries and draw up an invoice, which will be reflected in the sales book on the “Additional Sheets” tab.

In this case, the system automatically calculates the VAT amount at a rate of 18%, which is considered standard. This amount can be reduced by the amount of VAT paid when purchasing the goods. In our case, it is 18 thousand rubles.

Accounting for VAT on purchased goods sold using a 0% VAT rate (export) in the program "1C: Manufacturing Enterprise Management 8" is fully automated. Registration of the fact of confirmation or non-confirmation of the 0% VAT rate for such operations is carried out by entering a specialized document "Confirmation zero" VAT rates."

In accordance with paragraph 1 of Article 164 of the Tax Code of the Russian Federation, taxation is carried out at a tax rate of 0% percent on the sale of:

• goods exported under the customs procedure of export, as well as goods placed under the customs procedure of a free customs zone;
• works (services) directly related to the transportation or transportation of goods placed under the customs procedure of customs transit when transporting foreign goods from the customs authority at the place of arrival on the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation;
• goods (works, services) in the field of space activities,

in this case, the taxpayer is obliged to confirm his right to apply this rate.

The taxpayer must provide a package of documents provided for by this Code to confirm the right to apply the 0% rate no later than 180 calendar days, counting from the date of placing goods (products, works, services) under the customs export regime. In the event that the taxpayer was unable to confirm his right to
application of a tax rate of 0%, he is obliged to calculate VAT on the sales amount at a rate of 18% (10%).

How to register transactions for accounting for export VAT in the 1C: Manufacturing Enterprise Management 8 program?

Schemeoperations for accounting for export VAT displays the detailed composition and sequence of execution
routine settlement operations in "1C:UPP 8".

Initial program setup:

Please check in the information register "Accounting policies (accounting and tax accounting)" on the "VAT" tab whether you have the "Organization carries out sales without VAT or with VAT 0%" flag checked.

Only if this flag is present, the mechanism for using batch accounting is enabled, which is necessary to track sales batches with VAT and 0% VAT.