How to set up VAT from above in 1s 8.3. Accounting info. VAT Accounting Assistant

How to take into account VAT in the 1C 8.3 Accounting program?

VAT accounting in 1C 8.3 Accounting is based on accumulation registers. The chart of accounts and the journal of postings, of course, remain, but the main information is stored in the registers. Let's try to understand their structure.

VAT accounting registers in 1C 8.3

A general list of VAT registers can be obtained by clicking on the button in the main menu “All functions” - “Accumulation registers” (Fig. 1) (if you do not have the “All functions” button available, follow the following instructions).

A little about the design of registers.

As the name suggests, each register is responsible for a specific section. Thus, according to the “Purchase VAT” register, the “Purchases Book” report is generated, and according to the “Sales VAT” register, the “Sales Book” report is generated.

The structure of all registers is similar and resembles a library directory. The main purpose of registers is to store and systematize information.

Each of the registers is a list of strings (Fig. 2). All lines of the same register have the same format, that is, the same columns. The number and purpose of columns are different in different registers.

Figure 2 shows the contents of the “Purchase VAT” register. If the “Purchases Book” report displays data for one organization, then the “Purchases VAT” register contains data for all organizations at once.

The columns “Period” and “Registrar” are in each accumulation register.

Each line of the register is associated with a document (which one is shown in the “Registrar” column). You can double-click to open the document itself. The concept of “posting a document” in 1C is associated not only with the formation of transactions, but also with the creation of a line in a register (one or several at once). In 1C slang they say the document “moved” the register, “check the movement of the document.”

By clicking the “More” button (Fig. 3), you can output the contents of the register to a file, print it, filter the information, change the composition of the output columns (the register data does not change).

Preparation of an invoice to reflect VAT

You can change the information in the register from the registrar document.

Let's consider how registers change depending on the posting of documents. We will conduct experiments with the “VAT presented” register.

Figure 4 shows the invoice. Let's check the postings of this document (Fig. 5).

We see two bookmarks, each of which corresponds to one register. The first displays accounting and tax accounting entries (generally speaking, entries are also stored in the register, but this is a register of a different format; the structure and purpose of the accounting register is not discussed in this article).

On the second tab (Fig. 6) - data from the “VAT presented” register. This register is one of the 12 registers that relate to the VAT accounting system. Note that the type of movement is “Arriving”.

Now let's register the supplier invoice. For this, the receipt invoice below (Fig. 7) contains the necessary fields.

In the generated invoice, check the box “Reflect VAT deduction in the purchase book...” (Fig. 8) and check the movements of the document (Fig. 9).

Finding errors in 1C for value added tax

The invoice “moved” 4 registers at once (in Fig. 9 we see 4 bookmarks). One of these 4 registers is already familiar to us “VAT presented”. But unlike the entry made by the document “Receipt (act, invoice) 0000-000249 dated 08/01/2016 18:00:00”, the type of movement in this case is different (“expense”).

What does this mean? Firstly, the total sum of all similar movements with different signs matters. Let’s filter such movements in the “VAT presented” register using the “Invoice” column (Fig. 10) and sum up the “Amount without VAT” column, taking into account the sign in the “Type of movement” column. Please note that the “Invoice” column indicates the basis document.

As a result, we get zero. This is equivalent to a zero balance on account 19 (for this counterparty and agreement). It would seem, why duplicate in the register what can be seen in the postings?

The fact is that in life there are a wide variety of situations. For example, they forgot to register an invoice; then there will be no line with “expense”, the total amount will not be equal to 0 and the program, when analyzing, will show an error for this counterparty and agreement (Fig. 11)

Conclusion - registers are needed for operational analysis and reporting.

VAT adjustments

Another situation is when you need to change the price of an already purchased product. Let's introduce an adjustment based on the receipt document (Fig. 12). Let’s assume that the price for one item “Low-fat cottage cheese” has changed.

Let’s carry out the adjustment document and check the movements in the “VAT presented” register:

As you can see, new lines have appeared in the 1C 8.3 register, which contain detailed information about all changes. Without a register, it is difficult to remember such data. But there may be several changes.

Conclusion - registers are used to store additional information.

In addition to adjustments, there is also accounting for separate VAT, VAT on fixed assets, VAT at a rate of 0%, VAT on advances, etc. For each such operation there is a separate register. Help for each register can be obtained by pressing the F1 button.

Thus, in order to understand how VAT accounting works in 1C configurations, it is necessary to study in detail the structure and relationships of VAT registers.

Based on materials from: programmist1s.ru

Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 approved new forms and rules for filling out (maintaining) documents used in calculations of value added tax. In the proposed article, Doctor of Economics, Professor S.A. Kharitonov talks about the changes made to 1C: Accounting 8 in accordance with this Resolution. Examples are given of registering documents in the program for accounting for VAT when selling goods (work, services), when receiving advances, etc., starting from invoices (including adjustment ones) to purchase (sales) books. 1C:ITS project specialists present in tabular form diagrams of operations for working with documents in the old and new VAT accounting system.

Commencement of Resolution No. 1137

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 calculations of value added tax” (hereinafter referred to as Decree No. 1137) was prepared back in December 2011 and it was expected that it would be published and will come into force 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: Resolution No. 1137 was published in the third issue of the “Collection of Legislation of the Russian Federation” dated January 16, 2012, which actually came out of print on January 30, 2012. The question of what date will constitute official publication if the issue was published later than stated is not regulated by law. Therefore, it is impossible to say unambiguously which date - January 24 or February 7 - is considered the date of entry into force of this Resolution. In addition, it is still possible that Resolution No. 1137 should come into force using 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 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 Resolution No. 1137, along with the previous form approved by Decree of the Government of the Russian Federation dated December 2, 2000 No. 914.

Important changes in the program (releases 2.0.31, 2.0.32)

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

• a new VAT accounting system has been implemented (as part of improving the VAT scheme);
• changes made according to Decree No. 1137 are triggered if the user sets a constant Keep VAT records in accordance with Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” (menu Enterprise -> Setting up accounting parameters). In this case, in the Applies from field, you need to set the date from which the organization decided to keep records in accordance with Resolution No. 1137.

In earlier configuration releases (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 transactions and creating 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 posted.

Thus, all the possibilities of the previously existing simplified VAT accounting are now available to organizations with any type of VAT transactions, and for those who previously carried out “simplified VAT accounting” there is an advantage - simplified accounting now does not have the previously existing restrictions.

Let's take a closer look at how in 1C: Accounting 8 the procedure for working with documents used in VAT calculations has changed in connection with the approval of Resolution No. 1137 and the implementation of a new VAT accounting system in the program.

Maintaining invoices issued

To issue invoices for sales of goods (works, services) and in other cases established by Chapter 21 of the Tax Code of the Russian Federation (when receiving advances, when performing construction and installation work for one’s own needs, when performing the duties of a tax agent, etc.) in "1C: Accounting 8" document is intended 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 new system for working with VAT

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

To draw up a “regular” invoice for the sale of goods (work, services), property rights in the form of a document Invoice issued the type of invoice is indicated For implementation. In this case, it is recommended to enter the document on the basis of the document that reflects the actual implementation operation in the program ( Sale of goods and services, Act on the provision of production services, Transfer of assets and etc.). In this case, the program will take the necessary information to fill out 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 work for one’s own consumption (basis document VAT accrual for construction and installation works (economic method)).

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

The document form specifies: 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 when performing the duties of a tax agent, the document Invoice issued entered with a view Tax agent.

The document form shall indicate: the basis document ( Debiting from current account or Account cash warrant), details of the payment document and information for filling out the tabular part.

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

Moreover, if the corrections do not change the accounting and tax accounting data of the sales transaction, then the adjustment mode switch should be set to the position VAT only.

Then, based on the document Implementation adjustments document is entered Invoice issued Correction, enters 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), when performing the duties of a tax agent (type of invoice Tax agent), for construction and installation work performed for own consumption (type of invoice For implementation) the corrected invoice is prepared by entering based on the previously entered document Invoice issued new specimen of this species.

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

To draw up an adjustment invoice in “1C: Accounting 8”, first, based on the document that reflects the sales transaction in accounting, enter the document Implementation adjustments with surgery .

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

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

Maintaining invoices received

The technology for maintaining in 1C:Accounting 8 invoices received 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 new VAT accounting system

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

Registration of an invoice received from the supplier for the transferred payment, partial payment for 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.

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

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

Adjustment of receipts with surgery Correction in primary documents.

Moreover, if the corrections made to the original invoice do not change the accounting and tax accounting data for the receipt transaction, then the adjustment mode switch should be set to VAT only(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 Adjustment of receipts document is entered Invoice received. In this case, in the document form, the program automatically selects the checkbox Correction, enters the serial number of the correction and fills in the fields with the details of the original invoice. The form must indicate the number and date of the corrected supplier invoice and post the document.

For invoices with the type For advance the corrected invoice is registered by entry 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, based on the document that reflects the receipt transaction in accounting, a document is entered Adjustment of receipts with surgery Adjustment by agreement of the parties. The document reflects the change in price and (or) quantity (volume) of goods (work, services) accepted for accounting, property rights, after which it is carried out.

Then, based on the document Adjustment of receipts document is entered Invoice received. In this case, in the document form, the program puts in the field Invoice type meaning Corrective and fills in the fields with the details of the original invoice. In the form, you must indicate the number and date of the supplier’s adjustment invoice and post the document (Fig. 1).

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Maintaining a log of received and issued invoices

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

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The report is compiled according to the data in the information register Invoice journal. In this case, filling out part 1 Issued invoices is made according to the entries that are entered into this register when posting the document Invoice issued, and filling out part 2 Invoices received- according to the records that are entered when posting the document Invoice received or a receipt document in which on the tab Invoice checkbox checked Invoice presented and its details are indicated.

In addition to the columns that provide information that is contained directly in the original (adjustment, corrected) invoice, such as the number and date of preparation, the name of the buyer/seller, his tax identification number, etc., the accounting journal contains columns in which Provides additional invoice information. This Issue date(column 2) - in part 1, date of receiving(column 2) - in part 2, Issue method code(column 3) and Operation type code(column 4) - in both parts.

Information for filling out the specified columns in part 1 of the accounting journal in “1C: Accounting 8” is provided in the form of a document Invoice issued In chapter Issued invoices.

The code for filling out column 4 is indicated in the “Operation type code” detail. According to paragraph 3 of Resolution No. 1137, the list of codes for types of VAT transactions required to maintain a log 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 tax department’s order to approve the codes had not been issued. In a letter dated 02/03/2012 No. ED-4-3/1657@, agreed with the Ministry of Finance of Russia, the Federal Tax Service of Russia recommends that before issuing an order, when filling out the indicators in column 4 of part 1 “Issued invoices” and column 4 of part 2 “Received invoices” » use the transaction type codes given in the appendix to the specified letter. In the 1C: Accounting 8 program, the new codes recommended by the tax department have been implemented starting with version 2.0.33.

By default, the program automatically substitutes the code that, based on indirect evidence, it considers “most appropriate” for the type of operation. For example, when drawing up an invoice, code “01” is inserted for the sales transaction, code “02” is used for the advance received from the buyer, etc. If necessary, the code can be changed by selecting from the list.

In accordance with paragraph 7 of the Rules for maintaining a log of received and issued invoices, the column “Date of issue” in part 1 is not filled in (in the form of a document Invoice issued checkbox is checked Not exhibited) upon registration of an invoice not subject to issue, drawn up or corrected:

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

• taxpayer:
  • when transferring goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not deductible (including through depreciation deductions) when calculating corporate income tax;
  • when performing construction and installation work for own consumption;
  • upon receipt of the amounts specified in Art. 162 of the Tax Code of the Russian Federation (for goods (work, services) sold in the form of financial assistance, to replenish special-purpose funds, to increase income or otherwise related to payment for goods (work, services) sold); received in the form of interest (discount) on received in payment account for sold goods (works, services) bonds and bills, interest on a trade loan in the part exceeding the amount of interest calculated in accordance with the refinancing rates of the Central Bank in force in the periods for which interest is calculated; insurance payments received under risk insurance contracts failure to fulfill contractual obligations by the counterparty of the insured-creditor, if the insured contractual obligations provide for the supply by the insured of goods (work, services), the sale of which is recognized as an object of taxation).

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

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 day of shipment of goods (performance of work, provision of services), from the day of transfer of property rights or from the day of receipt of payment amounts, partial payment in account of upcoming 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 goods shipped (work performed, services rendered), transferred property rights.

The invoicing method is specified using the switch. Moreover, for the setting method On paper to the register Invoice journal Electronic- code “2”.

Information to fill out the form Issue 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 the method of receiving the invoice On paper to the register Invoice journal code “1” is written for the method Electronic- code “2”.

When registering a received invoice on the tab Invoice document, which reflects the acceptance for accounting of inventory items, works, services, property rights, only provides for entering information to fill out the column Operation type code. It is considered that the invoice with this registration method was received on paper.

By default, the program automatically inserts into documents the code that, based on indirect evidence, it considers “most appropriate” for the type of operation. For example, when registering an invoice for the purchase of goods, works, services, code “01” is entered, for an advance payment transferred to the supplier - code “02”, etc. If necessary, the code can be changed by selecting from the list.

Please note that there are no separate details for entering information about the date of receipt of the invoice (for filling out the “Date of receipt” column in Part 2 of the accounting journal) in the document forms. This date is considered to be the date of the document that registers the invoice received from the supplier.

Maintaining a sales book

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

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Compilation of the sales book is carried out according to the sales VAT accumulation register.

Please note that starting from January 1, 2012, the procedure for making entries in this accumulation register has changed in 1C: Accounting 8. Previously, entries in the sales VAT register for all transactions were entered using the document Generating sales ledger entries. Now this document is intended for generating records only for the restoration of tax amounts accepted for deduction from advances issued to the supplier on account of upcoming 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) that reflect the accrual, correction and adjustment of the tax liability in accounting. For example, for transactions involving the sale of goods (works, services), records are entered by the document Sales of goods and services, when preparing invoices for advances received - document Invoice issued(Fig. 4), when correcting and changing the quantitative and cost indicators of shipped goods (works, services) - by document Implementation adjustments etc.

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Maintaining a purchase book

The purchase book, when maintained on paper in 1C: Accounting 8, is compiled using a report Purchase book according to Decree No. 1137, called up by the menu Purchase -> Maintaining a purchase book -> Purchase book according to Decree No. 1137.

The purchase ledger is compiled using data from the purchase VAT accumulation register.

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

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 entries for tax deductions (to the debit of account 68.02 “Value added tax” from the credit of subaccounts of account 19 “VAT on acquired values”) and entries in the register VAT purchases entered using a document Generating purchase ledger entries.

An organization that used simplified VAT accounting had the opportunity to reflect the deduction in accounting and in the register VAT purchases immediately when posting documents that reflect in the program the acceptance of inventory, works and services for accounting.

However, simplified VAT accounting had a number of limitations.

Now the choice of VAT accounting option as an element of accounting policy is not provided in the program. For all organizations, a new, unified procedure for generating tax deduction transactions and corresponding entries for the sales book is applied. It is as follows.

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

It should be taken into account 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 entries and 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, postings for deductions 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 generated by the document Generating purchase ledger entries.

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

In the ITS information system, 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 VAT calculations in the “1C: Accounting 8” program " For easy navigation, the section is divided into sections:

• Organization of VAT accounting in the program;
• VAT accrual on sales transactions;
• Accounting for input VAT;
• VAT calculations on advances;
• Tax calculations for individual transactions;
• Performing the duties of a tax agent;
• Maintaining invoices, purchase and sales books;
• Separate VAT accounting.

VAT accounting in the 1C 8.3 Accounting program is based on cumulative registers in which all basic data is stored.

To get to the general list of registers, you need to press the “All functions” key on the “Main” menu tab:

The registrar represents the library catalog in which all information is stored and systematized. The name of each item indicates which section the register is responsible for.

If you go to any register, you can see a journal with a list of documents. If accounting in the program is kept for several organizations, then this journal will reflect all documents for all organizations, the names of the organizations will be visible in the corresponding column:

From here you can go to any displayed document by double-clicking. Columns “Period” and “Registrar” are available in any accumulation register:

When you click “More,” the contents of the register are printed; you can also save to a file, sort, change the number and type of columns.

Let's look at changing the register using the example of “VAT presented”.

Open the document “Receipt of goods” and look at the available transactions:

Go to the required tab “VAT submitted”:

Let's pay attention to the column “Type of movement” - “Incoming” is indicated. Now let’s go back to the invoice and register the received invoice:

Enter the document number and date in the appropriate fields and click “Register”.

Also check the box “Reflect the VAT deduction in the purchase book by the date of receipt.”

We check the movement of the document. You can see that “Type of movement” has become “Consumption”:

Now let's look at how to find VAT errors through the register. Let’s say the document “Invoice” has created several records (on the previous screen you can see 4 bookmarks). One of them, “VAT submitted,” has the form “Expense.” Let’s go to the registrar and set the sorting in the “Invoice” column. Having calculated the amount excluding VAT, taking into account the “+” and “-” signs by type of movement. Please note that the “Invoice” column reflects the base document:

When calculating, the result will be a zero value, that is, the balance is “0” on account 19 for the specified counterparty and agreement, which is correct. If an error occurs, it can only be tracked through month-end processing or express check. The reason is that the invoice has not been registered.

From this we can conclude that registers are necessary for the efficiency of analysis and generation of reports.

Let's now consider another situation. Let’s say you need to adjust the cost of a previously purchased product. To do this, create a “Receipt Adjustment” document based on the basis document and change the quantity of goods:

We make adjustments and check the movements in the “VAT presented” register:

You can see new rows appear to reflect detailed information.

Registers are used to store additional information and detailed data.

There is also a register “Accounting for separate VAT”, “VAT on fixed assets”, “VAT at a rate of 0%”, “VAT on advances” and much more, that is, there is a specific register for each operation. A detailed description of each register is available in the 1C directory by pressing the “F1” key. In order to understand the structure and relationship of VAT accounting with registers in 1C programs, a preliminary study of the structure is recommended.

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

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

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

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

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

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

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

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

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

VAT recovery using the example of 1C: Accounting configuration

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

Example 1. The most common case of VAT recovery. The buyer made an advance payment for the consignment of goods, both counterparties are VAT payers. The prepayment amount is 118,000 rubles, incl. VAT 18,000. A few days after the prepayment, the organization received material assets in the amount of 94,400 rubles, incl. VAT 14,400 rub.

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

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

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

Offers to repost documents and create routine operations - creating purchase and sales ledger entries.

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

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

Example 2. In the 4th quarter, on the received batch of materials from example 1, VAT should be restored from the amount of 40,000 rubles, the estimated amount of VAT is 7,200 rubles.

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

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

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

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

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

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

If accepted, the postings will be as follows:

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

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

Obligation to maintain separate VAT accounting

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

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

The current method of separate VAT accounting in 1C programs

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

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

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

New methodology for separate VAT accounting

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

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

- Accepted for deduction;

– Included in the price;

– For operations at 0%;

– Distributed.

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

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

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

Setting up accounting parameters for working using the new method

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

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

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

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

Selecting a method for accounting for VAT upon receipt of goods

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

Rice. 1. New type of document “Receipt of goods and services”

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

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

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

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

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

Debit 41 Credit 60

Debit 19 Credit 60

Debit 41 Credit 19

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

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

Debit 41 Credit 60

Debit 19 Credit 60

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

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

Subsequent adjustment of the VAT accounting method

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

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

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

Rice. 2. Adjustment of the selected VAT accounting method

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

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

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

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

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

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

Distribution of VAT in accordance with the new methodology

Let us consider how the process of VAT distribution occurs directly. The balance sheet for account 19 VAT for purchased assets before the distribution of VAT is shown in Figure 4.

Rice. 4. Balance sheet before VAT distribution

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

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

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

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

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

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

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

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

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

Debit 19 Accepted for deduction Credit 19 Distributed

Debit 19 Included in the price Credit 19 Distributed

Debit 19 For transactions at 0% Credit 19 Distributed

Debit 20 Credit 19 Included in the price

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

– Accepted for deduction;

– Taken into account in the cost;

– For operations at 0%.

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

Separate accounting of VAT for deferred expenses

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

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

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

Debit 97.21 Credit 19.03

The amount of VAT charged to the RBP

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

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

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

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

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

Rice. 6. SALT on account 19 after VAT distribution

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

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

Confirmation of zero VAT rate;

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

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

check the relevance of the installed program release;

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

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

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