To reflect VAT amounts in 1C 8.3 with a manual or simplified method of maintaining VAT accounting, use the document “Reflection of VAT for deduction”.
Let's look at an example of using this document together with the document "". Let’s assume that at the beginning of 2016, the organization Romashka LLC has a credit balance with the counterparty Servicelog. The invoice for the purchased goods was received only in January of the following year.
To reflect this situation in 1C Accounting, we will introduce the document “Entering balances” (Fig. 1). We will use the virtual object “ ” as a calculation document.
In the transactions, instead of the invoice, a settlement document is indicated (Fig. 2).
Receiving an invoice from a supplier entitles you to a VAT deduction. To reflect this possibility in the 1C program, we will create a document “Reflection of VAT for deduction” (Fig. 3) and register the supplier’s invoice in it.
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On the “Goods and Services” tab, fill in the required columns. In this case, it is not necessary to fill out the entire list of nomenclature (Fig. 4); it is enough to indicate the type of value.
Since the “Generate transactions” and “Use as a purchase book entry” checkboxes are enabled in the 1C document settings, movements in the accounting register and “VAT purchases” will be generated (Fig. 5).
All the documents that we had to prepare can be displayed on the screen by clicking the “More” button (Fig. 6)
Some government agencies carry out profit-generating activities. If the general taxation system is applied, the institution's accountant is familiar with the deduction of input VAT. We can say that tax accounting is one of the most complex sections of accounting, but there is still very little information about its management in 1C programs for the public sector. In this article I would like to talk about the deduction of value added tax using the example of purchasing an operating system in the program “1C: Public Institution Accounting 8, edition 2.0”.
Let me start with the fact that a tax deduction is a way to reduce the amount of VAT that an institution pays to the budget. This means that such a deduction is strictly regulated by the Tax Code of the Russian Federation.
In particular, when purchasing a fixed asset by a state-owned institution, it is possible to deduct VAT only if this fixed asset will subsequently be used in activities that bring profit to the institution. Another condition is the availability of primary documents drawn up in accordance with all the requirements of the Tax Code.
There is also a small list of exceptions under which VAT is not deductible, even if the two above conditions are met:
- the fixed asset was acquired by institutions that are exempt from paying tax or that are not taxpayers;
- if the work, services or goods performed are sold (sold) outside the territory of the Russian Federation;
- if the work, services or goods performed are not sold, that is, no profit is received in the tax period.
We've sorted out the conditions, now let's start reflecting the example in 1C: BGU. We purchased a fixed asset that will participate in income-generating activities.
To make a purchase, we use the document “Purchase of OS, intangible assets, legal acts” already known to us:
We create a document and fill in the necessary data:
By default, when entering a document, the VAT amount is not included in the total cost of the purchased fixed asset (VAT is added on top). To change the settings and accept VAT for accounting, use the special link in the header of the document:
A special form opens:
There are two flags in this form. To include the VAT amount in the price, set the flag in the first line. To deduct VAT - in the second line:
After clicking the OK button, the document table is modified:
Firstly, the VAT amount is included in the total cost of the acquired fixed asset, and secondly, a new flag appears - “Distributed”. This flag is set if the fixed asset will participate in activities both subject to and exempt from VAT. In our example, the entire amount will be deducted; the flag is not set.
Next, fill in the tabs sequentially:
Let's review the document and check the wiring:
The first posting to the accounts of group 502.00 is the posting for accepting monetary obligations.
The second entry is the formation of a capital investment in a fixed asset.
A third posting also appears - this is where the VAT amount is allocated.
The fourth entry for tax accounting.
Let's go back to the third wiring. In order to understand what account is used in it, let’s turn to the Chart of Accounts. You can find it:
We find the account we are interested in:
As we can see, in the group of accounts 210.00 “Other settlements with debtors” there are two sections with accounts that relate to VAT calculations on acquired material assets.
Group 210.01 accounts were used until 2015.
In 2014, new accounts were introduced - group 210.10, which includes sub-accounts 210.11 and 210.12. In accordance with the order of the Ministry of Finance, the lines of group 210.01 must be excluded from the Chart of Accounts. But in the program “1C: Public Institution Accounting 8, edition 2.0” these accounts were left to reflect the turnover of previous periods on these accounts. Therefore, in transactions created after 2015, accounts of group 210.12 are used.
I would also like to note that subaccounts 210.Р1, 210.Н1, 210.Р2, 210.Н2 are special accounts of the 1C: BGU program. That is, they are absent from Order 157n, which regulates the composition of the Chart of Accounts. These sub-accounts were introduced by 1C for separate VAT accounting for taxable and non-VAT-taxable transactions.
There is some controversy regarding this decision by 1C. On the one hand, adding subaccounts for clarification is a convenient solution that does not in any way contradict the legislation regarding accounting. On the other hand, in order to use these subaccounts, the institution must reflect this fact in its accounting policies. When approving an institution’s working chart of accounts, it is imperative to think through such points in advance.
In the standard posting, account 210.Р2 was used - “Calculations for VAT on purchased material assets, works, services”, since the entire amount of VAT was allocated.
After the document has been posted, it is necessary to reflect the received invoice in the program, which is the basis for applying the deduction. You can enter it directly from the document form:
The document is almost completely filled with the necessary data:
On the “Advanced” tab, you need to indicate the number and date of the primary document:
On the “Accounting transaction” tab, select a typical transaction:
Postings for this document are not generated at the time of posting. They will be created later by another document. This is due to the fact that the acceptance of fixed assets for accounting can be carried out later than its purchase, and we have the right to reflect the deduction of VAT only after the fixed asset has been accepted for accounting.
In our case, the fixed asset is taken into account immediately.
In this article I want to show a convenient mechanism for the input assistant based on: from the document “Receipt of fixed assets, intangible assets, legal acts” enter the document “Acceptance for accounting of fixed assets, intangible assets, legal acts”. Take into account the fact that the assistant is used if the initial cost of the purchased fixed asset did not include any other costs (delivery, assembly).
We find the receipt document we created:
Let's use a special button:
The assistant window opens:
Fill in the data and move through the tabs using the button:
After filling out, click the “Finish” button, the object is formed, and the assistant form closes. A minor inconvenience is that the generated document cannot be opened or posted. You need to find the document in the list:
After verification, we review the document and check the created movements on the accounts:
The acquired fixed asset was accepted for accounting and put into operation. In order to deduct the VAT allocated on a purchase, you need to create the document “Creating purchase ledger entries.”
This operation is usually performed at the end of the month and summarizes all VAT information for deduction for the period. This document includes all invoices for which tax has not yet been deducted. You can find it:
Create a document:
In the document form we will use a special button:
The table shows the invoice that we entered:
Let's check the book. operation and carry out the document:
Postings created by the document:
This document accepted for deduction the VAT presented by the supplier upon the acquisition of a fixed asset (in other words, the amount of tax payable in account 303.04 “Calculations for value added tax” was reduced.
If you have any questions, you can ask them in the comments to the article.
Purchase ® Maintaining a purchase ledger ® Reflecting VAT for deduction
The document is intended to reflect manual VAT deductions, incl. for simplified VAT accounting, as well as for adjusting VAT presented by the supplier.
Reflection of VAT for deduction
VAT adjustment
When entering a document in the header, you can fill in the following details:
Generate transactions. If the checkbox is checked, then when posting, correspondence of invoices for VAT calculation is generated.
Record additional sheet. If the checkbox is checked, then when posted, the entry is reflected in an additional sheet for the specified period.
- Calculation document - a calculation document is selected, according to the data of which the tabular part is filled out. If on the bookmark Invoice the checkbox is checked, then the settlement document is used for recording.
If the checkbox is checked, then when the document is posted, the purchase ledger entry is reflected. If the checkbox is cleared, VAT for deduction is reflected in the same way as receipt documents. In this case, to reflect the entry in the purchase book, you need to enter the document Formation of purchase book entries.
If checkbox Use as a purchase ledger entry is checked, the following checkboxes become available:
| Reflection of VAT for deduction |
The document can reflect VAT for deduction, for example, in the absence of a primary receipt document.
On the bookmark Goods and services information about goods, services, construction projects or intangible assets is indicated. You need to fill in the nomenclature, price, VAT rate, VAT account, cost account and analytics.
The list of values can be filled out automatically based on Calculation documents by button.
If the checkbox is selected in the document header Use as a purchase ledger entry, then instead of the nomenclature you need to indicate the type of value - this is enough to reflect the entry in the purchase book.
On the bookmark Payment documents You can specify a list of payment documents to be reflected in the purchase book.
The invoice received can be entered using the hyperlink Enter invoice.
| VAT adjustment |
The document can reflect the VAT adjustment previously submitted by the supplier.
To do this, in the document header you need to select Calculation document, and on the bookmark Invoice check the box Use settlement document as invoice.
Bookmark Goods and services automatically filled in based on Calculation documents by button Fill - Fill according to the settlement document.
After filling out, you can change the amounts - the adjustment amount (positive or negative) is indicated, not the new amount.
To change the VAT rate, you need to enter two lines - a reversing entry and a new line with the new rate and amounts.
An invoice based on the adjustment document is not entered.
When using a manual or simplified method of introducing VAT accounting in 1C 8.3, the document “Reflection of VAT for deduction” is used.
Let's look at an example of using this document together with the document “Entering balances”. Let’s assume that at the beginning of 2016, the organization Romashka LLC has a credit balance with the counterparty Servicelog. The invoice for the purchased goods was received only in January of the following year.”
To reflect this situation in 1C Accounting, we will introduce the document “Entering balances” (Fig. 1). We will use the virtual object “Document of settlements with the counterparty” as a settlement document.
In the transactions, instead of the invoice, a settlement document is indicated (Fig. 2).
Receiving an invoice from a supplier entitles you to a VAT deduction. To reflect this possibility in the 1C program, we will create a document “Reflection of VAT for deduction” (Fig. 3) and register the supplier’s invoice in it.
On the “Goods and Services” tab, fill in the required columns. In this case, it is not necessary to fill out the entire list of nomenclature (Fig. 4); it is enough to indicate the type of value.
Since the “Generate transactions” and “Use as a purchase book entry” checkboxes are enabled in the 1C document settings, movements in the accounting register and “VAT purchases” will be generated (Fig. 5).
All the documents that we had to prepare can be displayed on the screen by clicking the “More” button (Fig. 6)
Let's check whether in 1C 8.3 the amount of VAT reflected in this way will be included in the regulated reports.
The purchase book is shown in Fig. 7. Please note that we did not fill out the document “Creating Purchase Ledger Entries”, as is usually required. However, the required line is there. The fact is that the movement to the “Purchase VAT” register, according to which the report is generated, is made by the document “Reflection of VAT deduction”.
The VAT return also contains the amount we need - section 3, line 120 (Fig. 8).
Thus, the 1C program provides the ability to manually adjust input VAT with the reflection of such amounts in all regulated reports.
Based on materials from: programmist1s.ru
Based on letter No. 03-07-RZ/28263 dated May 18, 2015, it is allowed to deduct VAT on one invoice in installments in different periods over a period of 3 years. Questions:1. Is it possible to arbitrarily split the amount into parts if the cost of the service is indicated on one line?2. In the purchase book, in column 15, should the full amount of the invoice be indicated or the amount corresponding to VAT, which is partially deductible?
The VAT amount on one invoice can be deducted in parts in different quarters. The VAT amount can be divided into parts arbitrarily. In column 15 of the purchase book, indicate the full cost of goods (work, services), which is reflected in column 9 of the invoice.
Rationale
VAT on one invoice can be deducted in parts
Main change: the deduction for one invoice can be extended over several quarters. But not for fixed assets.
The VAT amount on one invoice can be deducted in parts in different quarters. This favorable opinion was first expressed by the Russian Ministry of Finance in a letter dated April 9, 2015 No. 03-07-11/20293.
From January 1, companies were officially allowed to accept VAT for deduction within three years from the moment goods, works or services were taken into account. But the question arose: is it possible to distribute the deduction on one invoice between different quarters? There is no answer in the Tax Code of the Russian Federation. Officials confirmed that such a deduction is legal. The main thing is to meet the three-year deadline.
Example. How to post a deduction on one invoice between quarters
In the first quarter of 2015, the company received an invoice from the supplier for goods, in which VAT in the amount of 150,000 rubles was allocated. The accountant calculated the VAT accrual for the first quarter. The tax amount was 100,000 rubles. To avoid in-depth camerawork in connection with the tax refund, the accountant deducted only 70,000 rubles from the received invoice. The remaining 80,000 rubles. it will be taken into account in subsequent quarters.
At the same time, the Ministry of Finance allowed the division of invoices into separate deductions only for goods, works and services, with the exception of fixed assets. After all, there is a special rule for them. Deductions from fixed assets can be claimed only in full and only after they have been accepted for accounting (clause 1 of Article 172 of the Tax Code of the Russian Federation).
Carefully!
It is risky to stretch out a deduction on an invoice for the purchase of a fixed asset over several quarters.
The new letter from the Ministry of Finance is a response to a private request. The Federal Tax Service of Russia has not yet published it on its website. Field inspectors may have a contrary opinion on this issue. Therefore, a company that plans to transfer deductions on one invoice between quarters must be prepared for a dispute with inspectors.
Which VAT deductions can be transferred and which are dangerous?
Starting this year, a provision has appeared in the Tax Code of the Russian Federation that allows VAT deductions to be transferred to subsequent quarters within three years. The innovation is beneficial to construction companies because it allows them to regulate budget calculations. But, as it turned out, officials believe that not all deductions can be postponed. Let us highlight cases that cause ambiguous interpretation.
Procedure in force since 2015
Now the construction company has the right to decide for itself when it is more convenient to declare VAT for deduction: in the current period or in the next, in full or divided into parts within three years from the date of registration of goods (works, services). The new paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation appeared as a result of established law enforcement practice. It was introduced on January 1, 2015 by Federal Law of November 29, 2014 No. 382-FZ. In accordance with the new norm, the organization is given the right to independently choose the period to declare a deduction within a three-year period without drawing up updated declarations.
Previous position of the Russian Ministry of Finance
The question of whether a deduction can be applied at a later period than the company became entitled to it has been the subject of debate for many years.
A taxpayer has the right to accept VAT as a deduction when the following conditions are simultaneously met:
- purchased goods, works, services are taken into account and used in activities subject to value added tax;
- there is a properly executed supplier invoice.
The Plenum of the Supreme Arbitration Court of the Russian Federation, summarizing the current practice on issues related to the collection of VAT, in its resolution dated May 30, 2014 No. 33 (clause , ) explained the following.
The positive difference that an organization has formed between the amount of accrued tax and the amount of deductions is subject to reimbursement to the taxpayer. However, subject to filing a tax return before the expiration of the three-year period. Since this norm does not provide otherwise, the taxpayer can reflect deductions in the declaration for any period within this period.
The three-year period must also be observed when deductions are included in the amended return filed. In this case, the right to deduct tax can be exercised within a three-year period, regardless of whether a positive or negative difference is formed as a result of the application of tax deductions. That is, it does not matter whether the end result is the amount of tax to be reimbursed or the amount of tax to be paid to the budget.
Instruction for tax authorities
If written explanations of the Ministry of Finance of Russia or the Federal Tax Service of Russia on the application of the Tax Code of the Russian Federation are not consistent with the decisions, resolutions, information letters of the Supreme Arbitration Court of the Russian Federation, the tax authorities must act as follows. Starting from the day when the specified acts and letters of the courts were posted on their official websites on the Internet, or from the day when they were officially published, inspections are ordered to be guided by the specified judicial acts and letters. The financial department established this procedure in letter dated November 7, 2013 No. 03-01-13/01/47571. › |
› | The Tax Service sent it to its structures for guidance letter dated November 26, 2013 No. GD-4-3/21097 .
Tax amounts subject to the new rules
So, a company can claim a deduction within three years after registering purchased goods (works, services) and property rights. But keep in mind: the new rules, which are established in paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation, do not apply to any deductions. But only for those listed in paragraph 2 of Article 171 of the Code. That is, in relation to:
- amounts of tax that are presented to the organization when purchasing goods, works, services, property rights in the territory of the Russian Federation;
- the amount of tax paid by the organization when importing goods across the border of the Russian Federation.
And only when a company acquires goods, works, services, property rights for transactions that are recognized as taxable objects, or for resale.
The three-year period begins to count from the date of acceptance of the goods for registration.
Features of using deductions
There are a number of features in the application of the new rules.
Select period
It happens that the invoice is received by the buyer after the quarter in which the construction company received the goods (work, services), but before the deadline for filing the declaration (previously they were called “late” invoices). In this case, VAT can be declared according to your choice:
- or for the past quarter;
- or in the next period within three years from the date of registration of goods, works, services (clause 1.1 of Article 172 of the Tax Code of the Russian Federation).
Deduction in parts
You can submit VAT for deduction in parts in different tax periods within three years after the goods are registered (with the exception of intangible assets, fixed assets, equipment for installation that requires installation). The company claims the deduction in parts based on the same invoice. The Russian Ministry of Finance also does not object to the partial presentation of VAT for deduction (