Write-off VAT for materials from whom. VAT - a special case, or About the write-off in the costs of VAT paid by the organization at its own expense
The company operates on OSNO. When selling goods, we apply the VAT rate of 18% and 0%. Question: How to write off input VAT, which will not be submitted for refund? Reflection in BU and NU.
If the VAT is not submitted for refund, then write off the write-off of input VAT by posting: Debit 91-2 “Not Accepted” Credit 19– VAT is written off at the expense of the organization’s own funds.
Input VAT does not reduce the tax base for income tax (paragraph 1 of Article 170 of the Tax Code of the Russian Federation).
How to reflect VAT in accounting and taxation
BASIC
When calculating income tax, the amounts of VAT presented to customers when selling goods (works, services, property rights) do not take into account (Section 19, Article 270 of the Tax Code of the Russian Federation).
Input VAT on the calculation of income tax will also not affect. This is due to the fact that the input tax amounts presented by Russian counterparties are accepted for deduction (Clause 1, Article 171 of the Tax Code of the Russian Federation). However, there are exceptions to this rule. In some cases, input tax amounts must be included in the cost of purchased goods (works, services, property rights). In this case, the amount of VAT will be included in expenses when the cost of goods (work, services, property rights) is reflected in tax accounting. For the possibility of including in the structure of expenses the amount of VAT (its equivalent) paid to foreign counterparties, see How to take into account other expenses related to production and sale when calculating income tax.
If the requirements of the articles and
To perform the corresponding operations, we set the parameters. Parameters for operation No. 1:
Parameters for operation No. 2:
Parameters for operation No. 3, 4:
Postings on the accounting of “input” VAT upon receipt of materials for non-production purposes in 1C 8.2
Accounting
Postings for the accounting of “input” VAT on the debit of account 19.03 creates a document Receipt of goods and services:
Tax accounting
- Record by type of movement Coming in register VAT presented - event Provided by supplier VAT
- Recording View Coming in register, type of value Materials Pregistration of the tax amount related to a specific batch of goods and materials:
Postings on accounting for “incoming” VAT upon receipt of fixed assets for non-production purposes in 1C 8.2
Accounting
Postings on the accounting for “input” VAT on the debit of account 19.01 generates a document Receipt of goods and services- type of operation Equipment:
Tax accounting
The following entries were generated in the VAT accumulation register:
- Recording View Coming in the register VAT presented - event Provided by supplier VAT . This entry is a potential purchase book entry:
- Recording View Coming in the register VAT on purchased assetskind of value OSPregistration of the tax amount related to a specific batch of fixed assets is made:
- Recording View Coming in the register VAT on fixed assets, intangible assetskind of value OS. Pregistration of tax amounts accepted for accounting for acquired fixed assets is carried out in order to monitor the conditions under which these tax amounts can be taken for deduction:
Write-off of VAT to 91 accounts in 1C 8.2
In our case, materials and fixed assets are used for non-production purposes, therefore we cannot accept the “input” VAT for deduction. VAT must be written off to Other expenses for accounting, and for tax accounting not to be included in expenses that reduce the tax base for income tax. Write-off of VAT on expenses in 1C 8.2 is made out using a document Write-off of VAT.
Creation and completion of the document “Write-off of VAT”
1. Creating a document - menu Purchase - Maintain a shopping book - Write-off VAT -button "Add.
2. Filling the bookmark “VAT deductible”:
- in the graph The supplier- supplier of goods and materials (works, services);
- in the graph Invoice - selection of a document according to which the "input" VAT is taken into account. In our example, such a document is Receipt of goods and services;
- in the graph Value Type- selection from the listing Value Typetype of value related to goods and materials (works, services);
- in the graph VAT account- an accounting account on which the “input” VAT is listed:
3. Write-off of VAT at 91.02 when filling in the bookmark “VAT write-off account”:
- in line Score- an expense account for accounting where the “input” VAT will be written off, which is not deductible;
- in the Subconto line 1 to the expense account - Other expenses and income - item of expenses from the directory Other income and expenses;
- The write-off “input” VAT cannot be taken into account as part of expenses that reduce the tax base for income tax. Therefore, when creating an expense item Write-off of VAT (does not take into account. In the NU)in the reference Other expenses and incomenecessary in the graph Acceptance to NUuncheck the box:
Postings for writing off VAT in 1C 8.2
Accounting
When writing off the “input” VAT, postings are made on the credit of the account 19: Dt 91.02 Ct 19 - in the amount of the charged "input" VAT:
Tax accounting
In the VAT accumulation registers, the following entries were made: in the register VAT presented with a look of movement Consumption- event VAT charged to expenses. Pthe “input” VAT is written off from the register at the time it is written off to expenses:
Checking the write-off of the "input" VAT on accounting and tax accounting in 1C 8.2
We’ll learn how to do a check of writing off the “input” VAT on purchased materials and fixed assets for non-production purposes.
Checking the write-off of the “input” VAT on accounting
In order to check the write-off of the “input” VAT from the account, you can form Balance sheetfor each subaccount to account 19 in the context of counterparties and receipt documents. The “input” VAT is written off on the credit of account 19 and the balance at the end of the period on the account should not remain. Also, in order to see the correspondence of accounts when writing off the “input” VAT, you can use the report Account Analysison account 19 “VAT on acquired values” (menu):
Checking the write-off of the “input” VAT tax account
The amount of "input" VAT deducted from the tax register VAT presentedcan be seen in the report Remains and Turnovers(menu Reports– Other– Remains and Turnovers - accounting section VAT shown), it will be reflected in the graph Consumption. To do this, you can configure the report: Settings button - Bookmark Selection -in field Value Type value selection OSor Materials
Check the data from our example.
- written-off VAT for BU \u003d 7,862.80 rubles.
- debited VAT according to NU = 7 367,80 + 495,00 \u003d 7,862.80 rub.
- And for tax and accounting, the amount of “input” VAT is written off correctly and they will not be included in the formation of the purchase book.
By law, with the exception of those listed in Article 270 of the Tax Code. According to paragraph 19 of Article 270 of the Tax Code of the Russian Federation, when determining the tax base, expenses in the form of taxes paid to the buyer of goods (works, services, property rights) are not taken into account. Practice shows that the wording of these norms of the Tax Code of the Russian Federation with respect to cause VAT both by the buyer and the seller.
VAT paid by the organization at its own expense
According to officials and courts, VAT paid by the organization at its own expense cannot be taken into account in tax expenses. Since the norm of paragraph 19 of Article 270 of the Tax Code of the Russian Federation refers to taxes imposed by the seller on the buyer, the question arises: is it possible to write off VAT that was not presented to the buyer, but was paid by the seller at his own expense? Examples of such tax may be VAT on unconfirmed exports or due to incorrect classification of operations as non-taxable.
Wrongly accrued and "export" VAT
In a letter dated 29.11.07 No. 03-03-05 / 258, brought to the tax authorities by a letter dated 14.12.07 No. SHT-6-03 / 967 @, the department proceeds from the fact that the tax charged by the tax authority for the taxpayer who was erroneously taxed by the taxpayer revenue, still refers to the category "presented by the seller." That is, the Ministry of Finance of Russia interprets this term not as actually presented, but as in principle to be presented. So, falling under the norm of paragraph 19 of Article 270 of the Tax Code of the Russian Federation, which lists expenses that are not accepted for the purpose of income tax, such VAT does not reduce the tax base.
The Federal Tax Service of Russia in a letter dated 05/20/11 No. 16-15 / 049561 @ justified the ban on the right of a taxpayer to take into account VAT at an unconfirmed zero rate by the fact that an exhaustive list of cases when it is allowed to account for VAT when determining the tax base for corporate profit tax is given in paragraph 2 of Article 170 of the Tax Code. The amounts of VAT accrued in case of non-confirmation of the right to apply the 0% rate are not in this list.
However, regarding the arguments of the tax authorities, there is a discrepancy between the norms of the Tax Code. So, firstly, in paragraph 2 of Article 170 of the Tax Code of the Russian Federation it is a question of the buyer accounting for the tax - the VAT that the seller presented to him, and the buyer attributed this tax to account 19, “Value Added Tax on Acquired Values”, to be later included in cost of acquired (debit 07, 08, 10, 20, 41, 58 19). At the same time, in paragraph 19 of Article 270 of the Tax Code of the Russian Federation it is said that tax is deducted by the seller — the VAT that he presented to the buyer and charged to accounting for expenses by posting Debit 90 “Sales” Credit 68 “Settlements on taxes and fees”. That is, these two norms of the Tax Code of the Russian Federation are about different subjects of tax legal relations with different rights and obligations.
Secondly, in paragraph 2 of Article 170 of the Tax Code of the Russian Federation, the situation with the tax that was presented to the buyer is considered, which is not the case with VAT on unconfirmed exports. Thus, this rule cannot be applied to the situation in question. At the same time, in defense of tax workers, we say that such a confusion of norms about the seller and the buyer is also encountered by the Presidium of the Supreme Arbitration Court of the Russian Federation, when the impossibility of charging the buyer with VAT is justified by reference to paragraph 19 of article 270 of the Tax Code of the Russian Federation (resolution of 20.06.06 No. 3946 / 06).
Courts in this matter support officials. Thus, the Federal Antimonopoly Service of the Far Eastern District indicated that VAT charged to a taxpayer by a tax authority does not apply to cases in which tax is included in expenses. The court noted that the fact that VAT was paid by the company at its own expense does not mean that it does not apply to the provisions of paragraph 19 of Article 270 of the Tax Code of the Russian Federation (decision of 15.09.11 No. F03-4073 / 2011).
The court decided that the “export” VAT does not reduce the tax base, since the expense in the form of this tax does not meet the requirements of Article 252 of the Tax Code. The FAS of the Moscow District in its resolution of 08.10.12 No. A40-136146 / 11-107-569 justified in more detail the refusal of the taxpayer to write off “export” VAT (the case was submitted to the Presidium of the Supreme Arbitration Court of the Russian Federation by the definition of the Supreme Arbitration Court of the Russian Federation dated 01.31.13 No. VAS- 15047/12). The court qualified the VAT charged on unconfirmed exports as presented by the taxpayer, but to itself. However, it refused to assign VAT at an unconfirmed zero rate to expenses on a different basis - the expense in the form of accrued “export” VAT does not meet the requirements of Article 252 of the Tax Code.
This statement is debatable. After all, the relationship of this VAT with activities aimed at generating income (from export sales) is obvious. In addition, with regard to taxes accounted for tax purposes, it is necessary to talk about their economic feasibility taking into account the specifics of this type of expenses, which is reflected in subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation: tax calculated in accordance with the law is adopted for tax purposes, that is, it is economically viable. This requirement - to be accrued in accordance with the law - VAT accrued on unconfirmed exports is fully consistent.
The court considered the taxpayer’s right to refund the VAT paid at an unconfirmed zero rate upon its subsequent confirmation as yet another reason for the impossibility of writing off the disputed amounts of VAT to tax expenses. According to paragraph 9 of Article 165 of the Tax Code of the Russian Federation, the previously paid export tax is declared deductible in the declaration in the quarter in which all necessary documents will be received (if it has not been more than three years after the end of the relevant tax period).
VAT in the period of loss of the right to the simplified tax system
The courts indicate that the amount of VAT accrued on shipments in the period of loss of the right to use the simplified tax system can be taken into account in expenses. For example, this situation may arise when the company has lost the right to use the simplified tax system in the middle of the quarter and charges VAT on shipments of this quarter made before the moment when such right was lost. Naturally, no VAT was presented to the buyer for these shipments.
When considering this case, the FAS of the North Caucasian District argued the right to write off VAT as an expense by the fact that, according to subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, taxes are allowed to be included in expenses. VAT has been calculated in accordance with the law and is not specified in article 270 of the Tax Code of the Russian Federation, which refers only to the tax submitted (resolution of 19.01.10 No. A25-673 / 2009, upheld by the definition of the Supreme Arbitration Court of the Russian Federation of 15.04.10 No. VAS-4125 / 10). At the same time, the court indicated that in this situation the expense in the form of accrued VAT is associated with the entrepreneurial activity of the taxpayer and has economic justification, as required by paragraph 1 of Article 252 of the Tax Code.
VAT withheld by the tax agent
The tax withheld from a Russian organization by a foreign organization cannot be accepted as an expense, according to the Russian Ministry of Finance. The Ministry of Finance of Russia does not consider it possible to charge the tax withheld from a Russian organization by a foreign organization - a tax agent in accordance with the legislation of the state whose territory is the place of sale of goods sold by the Russian organization (work performed, services rendered). The arguments of the Ministry of Finance are set out in a letter dated 04/28/10 No. 03-03-06 / 1/302:
- according to the general rule established in Chapter 25 of the Tax Code of the Russian Federation and not refutable in Article 311 of the Tax Code of the Russian Federation, which refers to the accounting of income received abroad, when determining income for tax purposes, the amount of taxes presented by the taxpayer to the buyer is excluded from them. And this corresponds to the position of the Presidium of the Supreme Arbitration Court of the Russian Federation set forth in resolution No. 7185/08 of November 18, 08: “the amount of indirect tax received by the seller is neither a part of the cost of goods (works, services) shipped, nor income from the sale of goods (works, services), since the amount of value added tax and the amount of income are subject to separate accounting in order to calculate tax liabilities arising from the requirements of Chapter 21 of the Code ”;
- the accounting of accrued taxes for income tax purposes (it does not matter that only Russian taxes) is devoted to special subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Therefore, no other norm of the Tax Code of the Russian Federation, including subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, can be the basis for their allocation to expenses, even if we are talking about taxes arising in accordance with the law of other states.
Tax authorities and some courts believe that “foreign” VAT can be taken into account in other expenses. The Federal Tax Service of Russia in a letter dated 01.09.11 No. ED-20-3 / 1087 does not agree with the point of view of the Ministry of Finance of Russia. Tax authorities consider that if “foreign” taxes paid by a Russian organization comply with the requirements of paragraph 1 of Article 252 of the Tax Code of the Russian Federation, then such costs can be taken into account, among other expenses, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Practice shows that the courts allow the inclusion of "foreign" taxes in other expenses (for example, the FAS Moscow Decree dated 29.05.12 No. A40-112211 / 11-90-466, dated 07.22.09 No. KA-A40 / 6679-09, Central 10/13/11 No. A62-439 / 2011 and North-West from 11/23/09 No. A56-4991 / 2009 districts).
VAT on loss upon assignment
The Federal Antimonopoly Service of the West Siberian District concluded that the loss under the assignment agreement, which the company is entitled to take into account in tax expenses, is determined taking into account VAT. One of the possible forms of accounting for accrued VAT as an expense is to write it off as an expense when determining the amount recorded immediately or carried forward.
In the resolution of the Federal Antimonopoly Service of the West Siberian District dated 12.07.11 No. A45-19296 / 2010, this issue was considered in relation to the assignment of the right to claim. According to paragraphs 1 and 2 of Article 279 of the Tax Code of the Russian Federation, upon assignment by a taxpayer - seller of goods (work, services) that calculates income (expenses) on an accrual basis, the right to claim a debt to a third party, the negative difference between the income from the exercise of the right to claim a debt and the value of the goods sold ( works, services) is recognized as a loss of the taxpayer. The court considered that the organization had the right to attribute the loss from the exercise of the right to claim the debt to expenses together with the amount of VAT presented to the buyer and paid to the budget. This was justified by the fact that the norm of paragraph 19 of article 270 of the Tax Code of the Russian Federation is applied, unless otherwise provided by the Tax Code of the Russian Federation, in this case, the court considered, for the situation in question it is otherwise provided in paragraph 2 of Article 265 and article 279 of the Tax Code.
At the same time, the tax authorities rejected by the court that when calculating the loss the value of the assignment should be taken without VAT, it is more consistent with the general approach of the Presidium of the Supreme Arbitration Court of the Russian Federation, which in a resolution of November 18, 08 No. 7185/08 on another occasion indicated that the seller received the amount of indirect tax is neither part of the cost of goods (works, services) shipped, nor income from the sale of goods (works, services), since the amount of VAT and the amount of income are subject to separate accounting for the calculation of tax liabilities arising from Fucking Chapter 21 of the Tax Code.
Supplier VAT not deductible
Cases when it is possible to attribute VAT to expenses that are not deductible are listed in the closed list of paragraph 2 of Article 170 of the Tax Code.
According to the courts, tax amounts presented by the seller that are not deductible can be reflected in non-operating expenses. Decisions of the Federal Antimonopoly Service of the Moscow Region dated 06.20.11 No. KA-A40 / 5832-11 and 07.02.11 No. KA-A40 / 17946-10 indicated that when the fixed asset was liquidated, there was no VAT object. Therefore, the applicant had no reason to deduct the VAT shown by the contractor for dismantling and the facility. Based on this, the court concluded that the VAT was rightfully written off for these expenses as non-operating expenses on the basis of subparagraph 8 of paragraph 1 of Article 265 of the Tax Code.
The Ministry of Finance of Russia has never supported such a position. In a letter dated 01/12/12 No. 03-07-10 / 01, officials directly said that the amounts of VAT on expenses associated with the liquidation of assets under construction on the basis of subparagraph 1 of paragraph 1 of Article 264 and paragraph 4 of Article 270 of the Tax Code of the Russian Federation are not taken into account expenses for income tax purposes.
"Foreign" VAT
The Ministry of Finance believes that VAT paid by a Russian organization when purchasing imported goods is not accepted as an expense. The Ministry of Finance notes that for the same reasons that were formulated while withholding tax by a foreign tax agent from a Russian seller, “foreign” VAT paid by the Russian buyer himself cannot be included in expenses either on the basis of subparagraph 1 of paragraph 1, or on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 03.03.12 No. 03-04-08 / 65 and dated 05.04.12 No. 03-03-06 / 1/182).
The exception is VAT on the costs of a business trip abroad. Thus, officials in a letter dated 30.01.12 No. 03-03-06 / 1/37 specified that the expenses of the employee include actual expenses of the employee on the basis of receipts or hotel bills, including VAT on the basis of subparagraph 12 of paragraph 1 of Article 264 of the Tax Code.
According to tax officials and courts, it is possible to take into account “foreign” VAT in expenses. At the same time, the Federal Tax Service of Russia and the courts consider that any VAT paid abroad to foreign sellers that is not subject to transfer to the Russian budget can be included in expenses (letter of the Federal Tax Service of Russia dated 01.09.11 No. ЕД-20-3 / 1087 and resolution FAS of the Moscow District dated May 29, 12 No. A40-112211 / 11-90-466). The tax authorities substantiate their position with an open list of other expenses related to the production and (or) implementation and the special nature of the set-off rules, that is, in fact, they deny the priority of subparagraph 1 over subparagraph 49 of article 264 of the Tax Code of the Russian Federation, considering them at least equal.
In practice, courts more often take the side of the taxpayer. So, the FAS of the Moscow District in the above decision examined the legality of writing off the amount of VAT claimed in the territory of a foreign state as an expense. The court indicated that expenses incurred by a Russian organization abroad were taken into account for income tax in the amount of expenses incurred, including “foreign” “input” VAT (order dated 05.29.12 No. A40-112211 / 11-90-466).
The court argues its conclusion by the absence in the Tax Code of the Russian Federation of indications that expenses incurred on the territory of a foreign state are accepted net of indirect tax paid to foreign suppliers on the territory of a foreign state, and in article 270 of the Tax Code that taxes paid on territories of a foreign state are not included in expenses. However, the non-regulation of this issue by law allowed the court to interpret the uncertainties of tax norms in favor of the taxpayer, relying on paragraph 7 of Article 3 of the Tax Code.
At the same time, the letter of the Federal Tax Service of Russia, as diverging from the opinion of the Ministry of Finance of Russia, is not posted on the website of the Federal Tax Service, so tax authorities can be guided by the position of the Ministry of Finance. Consequently, the risk of a dispute on this issue with inspectors cannot be completely ruled out.
VAT on cash receipts
VAT on retail goods by cash vouchers can be, but it is dangerous to attribute to expenses by including in the price of goods. When VAT is allocated in the cash receipt and (or) in another document when purchasing goods (work, services) through an accountant, but there is no invoice or strict reporting form, then, according to the Ministry of Finance of Russia, deduction of such VAT is impossible.
At the same time, officials indicate that such VAT cannot be accepted as expenses. The Ministry of Finance argues this by the fact that article 170 of the Tax Code does not contain a situation in which a company may include VAT as a cost, for which the buyer does not have documents confirming his right to apply the VAT deduction, namely invoices or strict reporting forms. In fact, this VAT is allocated separately from the value of the goods, but there is no right to deduction. As indicated in the letter of the Ministry of Finance of Russia dated 04.24.07 No. 03-07-11 / 126, the organization is not entitled to take into account the costs of forming the income tax base of organizations on the amount of VAT charged to the buyer and not accepted for deduction. However, if VAT is not allocated in the check or BSO, then officials are less categorical - the amount indicated in them can be attributed to expenses (letters of the Ministry of Finance of Russia dated 05.16.05 No. N 03-04-11 / 112 and the Federal Tax Service of Russia for dated 10.01.08 No. 19-11 / 603).
The FAS of the Volga-Vyatka District came to the same conclusion in a resolution of 09.06.06 No. A29-13221 / 2005a. Having indicated that if the tax amount has not been allocated, then such expenses, by virtue of subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, fully relate to other expenses associated with production and (or) sale.
VAT on transfer of claim
Prior to 2011, the tax paid upon the transfer of the right of claim, the new lender could accept in the costs. Prior to the entry into force of the Federal Law of July 19, No. 245-ФЗ, the Ministry of Finance of Russia explained that the new lender did not accept VAT paid upon acquisition of the right, but was included in the cost of acquiring the right to claim (letter of 03/17/10 No. 03 -07-08 / 40).
In practice, the tax authorities, following the position of the Ministry of Finance of Russia, denied the new lender the deduction of VAT. However, the FAS of the Central District did not support them (resolution dated 01.03.12 No. A48-2064 / 2011). At the same time, the court limited the validity of its conclusion to the period - until the entry into force of the Federal Law of 19.07.11 No. 245-FZ, linking this with the fact that until October 1, 2011, article 155 of the Tax Code did not contain the procedure for determining the tax base for the initial assignment of a monetary claim . The Federal Antimonopoly Service of the North Caucasus District also confirmed the validity of the tax deduction, indicating that the Tax Code does not provide for the specifics of applying VAT deductions to the transactions in question. Therefore, when fulfilling the requirements of Article 172 of the Tax Code of the Russian Federation, the presentation of VAT for deduction by a new creditor was recognized as lawful (resolution dated 28.06.11 No. A63-7901 / 2009).
Starting October 1, 2011, the initial creditor calculates the VAT on the transfer of the right of claim from the difference. With the entry into force of the Federal Law of July 19, No. 245-ФЗ, Article 155 of the Tax Code of the Russian Federation was supplemented by a new norm, according to which the initial creditor, when assigning or transferring the right to claim debt for goods, works, services sold, determines the tax base for VAT as the amount of excess income received over the size of the monetary claim. That is, the tax is not paid on turnover, but on income.
As a result, the VAT presented to the new creditor is unlikely to exceed the VAT accrued by it upon subsequent transfer or repayment of obligations by the debtor. That is why, we believe, after October 1, 2011, the Ministry of Finance of Russia did not speak out that the new creditor should not accept the VAT shown to him for deduction, but include it in the cost of the right acquired by assignment. It should be borne in mind that if the initial creditor still received income, then the VAT on this income is calculated not at the calculated (18/118), but at a direct rate. Initial lender invoices new lender with VAT
A. Rabinovich,
chief methodologist of the group of companies Energy Consulting
The need to allocate VAT to expenses arises in relation to input tax amounts declared for payment by suppliers, as well as by persons performing work of various purposes or services (contractors, contractors).
In the general situation, such added tax should be allocated to a separate account for subsequent reimbursement. In accounting in such situations, double entries are made that reduce the total VAT payable. The described procedure is enshrined in clause 170 of the Tax Code of the Russian Federation.
2nd and 5th paragraphs of Art. 170 contain exceptions to this standard rule, in which VAT is shown as an expense rather than deductible to reduce the amount payable.
Assignment of VAT to expenses according to Clause 2, Article 170 of the Tax Code of the Russian Federation
An additional tax is subject to accounting for expenses under clause 2 of Article 170 if:
- Goods and materials, services provided, various types of work for which tax amounts have been paid are used in operations not subject to added tax;
- The place of sale of such acquisitions does not apply to Russian territory;
- The company operates in one of the special modes and does not have the functions of payers of the tax in question;
- The company is exempted from the VAT tax burden under article 145;
- Values \u200b\u200bare used in operations that cannot be called implementation;
- OS, intangible assets, as well as property type rights were purchased by a banking institution, and are realized until the moment of their operation (use) start.
In these operations, the input tax cannot be refunded; it must be shown in costs along with the cost indicator of the acquisitions to which it relates.
Separate accounting of “input” tax
Company acquisitions (goods, materials, services, works) can be used for various operations, while among them there may be both taxable and non-taxable. For values \u200b\u200bsubsequently applied in taxable transactions, VAT must be allocated for reimbursement. The tax on the values \u200b\u200bused in non-taxable transactions should be shown in tax expenses. In order to correctly distribute VAT on accounting accounts in such situations, it is necessary to organize a separate accounting of input tax. This is ensured through the use of analytical accounts and sub-accounts.
Separate accounting of input tax is a prerequisite for attributing VAT to expenses on those acquisitions that are involved in non-taxable operations.
How the company should organize separate accounting is not fixed anywhere. Therefore, each economic entity solves this issue for himself individually. The decision is shown in the accounting policy.
The amount of VAT to be attributed to expenses for tax purposes is determined from the value related to non-taxable operations in the total value of the goods shipped for the quarter. The exact tax value to be included in expenses is determined after the quarter ends. How exactly this procedure will be organized, what date the operation will be carried out, the organization decides, since there are no strict rules for the legislative framework on this issue. The organization of this process is included in the accounting policy.
If the share of VAT on non-taxable operations is insignificant (less than 5%), then you can not separate the accounting, but accept the entire tax deductible.
Procedure for determining the share of VAT on non-taxable transactions
The following proportion must be calculated:
VAT to be included in expenses \u003d (Cost of shipped values \u200b\u200bfor non-taxable operations / total cost of shipped values \u200b\u200bfor a quarter) * total input VAT for a quarter.
Example:
ABS LLC shipped goods in the 1st quarter with a total value of 800,000 rubles, including goods whose sale was not subject to VAT, in the amount of 200,000. The total amount of input VAT for the 1st quarter. it turned out 60,000 rubles.
VAT for attribution to expenses \u003d (200,000 / 800,000) * 60,000 \u003d 15,000.
The rest of the tax will be deductible.
Assignment of VAT to expenses according to Clause 5, Article 170 of the Tax Code of the Russian Federation
You can also include VAT in the costs in the situations prescribed in paragraph 5 of Art. 170, for assets acquired by the following person:
- bank, non-state pension fund, insurance, clearing company, stock exchange, investment fund, etc .;
- an organization engaged in insurance of export loans and investments from political and business risks;
- a party to an investment partnership agreement on operations conducted within its boundaries.
In these situations, the input tax acts as an independent type of expense and is allocated separately, such amounts of added tax are not deductible. The procedure for attributing VAT to costs is carried out after their actual payment to the supplier (contractor). In this case, an invoice is not required for this operation, but there must be other forms indicating the fact of the transaction — contractual documents, transfer acts, invoices, payment forms, which indicate a separate amount for the surcharge tax.
Under the rules of Clause 5, Article 170, VAT is included on goods, works performed, services received on prepayments. The tax on acquired property rights cannot be taken into account in expenses. As for fixed assets, you can write off only the cost of paying tax on those objects that are used in the future in the production process. If the object has a non-production purpose, then it is impossible to take into account input tax amounts in expenses.
All the prescribed rules from clause 5 of article 170 are not binding on these individuals. It is possible to choose an alternative way of accounting for input tax in the form of a VAT tax deduction according to the standard rules described in Art. 171 and 172.
An organization that has the opportunity of such a choice is obliged to show in the accounting policy a convenient way of accounting for the input tax that will be used in the course of business. When making a choice, you need to understand that VAT on all incoming transactions should be taken into account using the selected method. Part of the tax is not allowed to be taken into account in expenses, and part as a deduction, so you should consider in advance how it will be more convenient for the company to organize accounting.
Postings for attributing input VAT to expenses
VAT presented by suppliers is allocated from the total value prescribed in the documentation and is credited to debit 19 of the account. Then it is included in the cost of goods and materials or fixed assets, after which it is gradually transferred to expenses as the sale of goods, use of materials, depreciation of intangible assets and fixed assets.
Postings when writing off VAT to expenses on acquired MCs involved in the production process
Operation | Debit | Credit |
The cost of purchased materials (excluding VAT) is credited upon posting | 10 | 60 |
The added tax on capitalized materials specified in the supplier's documentation is highlighted | 19 | 76 (60) |
Money transferred to the supplier for the purchased materials (total cost, including tax) | 60 | 51 |
Added tax after payment is included in the cost of materials | 10 | 19 |
The cost of the MC is written off to the cost of production | 20, 23 | 10 |
Postings when writing off VAT to the cost of inventory purchased for sale
Operation | Debit | Credit |
The cost of purchased goods is reflected upon posting to the warehouse | 41 | 60 |
Highlighted added tax on accepted commodity values, prescribed in the accompanying documentation | 19 | 76 (60) |
Money for commodity values \u200b\u200b(including tax) was transferred based on an invoice received from the supplier for payment | 60 | 51 |
Paid display added tax in value of goods | 41 | 19 |
The cost of goods transferred to the cost upon their sale | 90.2 | 41 |
If the enterprise organizes separate accounting of input tax, which is relevant when taxable and non-taxable operations are performed at the same time, then various analytical accounts will be opened on account 19, each of which will have separate VAT accounting. Separately, tax will be allocated that is deductible (19-deductible), included in the price (19-cost) and subject to proportional distribution (19-distribution). It is enough to open 3 sub-accounts for the 19th account. Initially, VAT is credited to the subaccount for distribution, after which the tax is distributed between the remaining subaccounts.
Postings
Operation | Debit | Credit |
Reflects the cost of purchased goods and materials accepted for accounting from the supplier (excluding surcharge) | 10 (41) | 60 |
Separately added tax declared by the supplier according to the accepted values | 19-distribution | 60 |
Reimbursable tax allocated | 19-calc | 19-distribution |
Allocated tax in the share to be attributed to the value with further write-off in expenses | 19-stand | 19-distribution |
Money transferred to the received invoice for acquired values | 60 | 51 |
The share of paid VAT on taxable operations is deductible | 68 | 19-calc |
The share of VAT on non-taxable operations is shown in the cost of the MC (TC) | 10 (41) | 19-stand |
VAT is included in cost of sales | 20, 23 (90.2) | 10 (41) |
Postings for attributing VAT to operating expenses
Operation | Debit | Credit |
Shows the value of the asset prescribed in the supplier's documentation, excluding VAT | 08 | 60 |
Separated VAT for this asset from supplier documentation | 19 | 60 |
Money transferred to the supplier for the received OS (including VAT) | 60 | 51 |
VAT after payment is referred to the value of fixed assets | 08 | 19 |
The facility was transferred to the operational process as intended. | 01 | 08 |
The monthly accrual of depreciation amounts for the facility is shown. | 20 (23) | 02 |
Amounts received from suppliers may be included in the cost of goods or other expenses in accounting.
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The inclusion of input VAT in the composition of expenses for a certain category of taxpayers is a prerequisite for accounting.
Organizations and individual entrepreneurs using special taxation regimes cannot deduct or refund tax due to the lack of a tax base for VAT.
The following are included in the structure of VAT expenses:
- Applying STS.
- Having UTII.
- Located on the PSN.
- Using DOS, but received exemption from tax.
When determining the conditions for accounting for VAT, expenses exclude export operations. The application of VAT taxation at a rate of "0" does not oblige organizations to include tax in costs.
In some cases, enterprises write off VAT for expenses (for activities with a basic taxation system) if the product or product is not used in profit accounting.
An example is the case of an organization providing warranty service along with repair services. The cost of spare parts installed under warranty is compensated by the manufacturer.
Parts are written off at the time of installation in full, including VAT.
Normative base
Accounting for VAT during write-off as part of expenses is determined by the Tax Code of the Russian Federation. Accounting for the write-off of VAT is made in accordance with.
For the accounting procedure, it is necessary to use the Methodological guidelines for accounting of inventories.
About order
The write-off of tax on expenses is made only on the basis of documentary evidence. It is necessary to distinguish between the accounting of the organization with a complete absence of operations subject to VAT.
If the organization applies a special regime:
- the amounts accrued by suppliers of VAT are taken into account in the cost of goods at the time of their registration with the warehouse;
- the amount of tax when buying fixed assets or intangible assets is included in the initial cost of the object.
It is somewhat more difficult to write off the tax as part of the costs when the organization maintains several regimes. If there are VAT and non-taxable regimes, separate accounting must be kept.
The division of income and expenses by type of activity is a prerequisite for including tax in costs.
According to Art. 170 of the Tax Code of the Russian Federation, it is necessary to ensure separate accounting in order to receive the amounts of VAT applicable to deduction or related to expenses.
The organization independently determines the procedure and term for dividing received and sold assets - immediately upon posting to the warehouse or as it is shipped to production.
VAT on general business expenses is determined at the end of the period - month, quarter. The division is carried out on the basis of the proportion of the shipment or the proceeds received from operations that are taxable and not taxable with VAT.
In the case of a clear definition of expenses by type of activity, it is not required to make calculations depending on revenue.
Options for a clear allocation of costs and, accordingly, VAT, may be rented premises, vehicles, fixed assets, including movable property and other types of expenses, assigned to the type of activity.
Where to write off
The VAT received as part of the documented amounts of the value of the assets may be debited to the cost or among other expenses.
The taxpayer may dispose of the VAT received:
- Having defined the amount as an expense if the assets received are used for activities not subject to VAT.
- Do not immediately take into account the tax on expenses upon receipt of documentary evidence of deliveries if it is possible to use goods and products in generating revenues with separate accounting of the enterprise.
The cost of goods and products received is included in the cost. The amount of VAT received is included in the asset received.
Depending on the adopted accounting policy, transportation costs for the delivery of goods may be included in the cost price.
Other expenses, which may include VAT for tax-free activities, may include utility bills, communication services, stationery and other expenses of the enterprise.
No write-off
In the process of doing business, cases arise with the transition of the enterprise to another type of taxation. In the case of a transition from general mode, it is necessary to inventory the balances of goods and materials in the warehouse.
Before the transition, enterprises try to reduce the remaining goods in stock:
- The VAT accepted earlier for deduction on received goods must be restored and paid to the budget ();
- goods that will be used in non-VATable activities will be accounted for at the cost of capitalization - excluding VAT in the cost of sales.
The taxpayer cannot increase the cost of capitalization by the amount of VAT received before the transition. Other expenses do not include VAT.
A deduction in the future recovered amount is not made in the event of a change in the circumstances of the taxpayer. In a similar manner, accounting is carried out in respect of fixed assets and intangible assets.
If there is separate accounting when adding activities that are not subject to VAT, the taxpayer performs VAT recovery on a quarterly basis.
How to write off VAT on expenses
The write-off of VAT on expenses is carried out at different points in time, determined by the presence of compatible regimes and the inclusion of tax either in the cost or in other expenses.
Step-by-step instruction
When writing off tax in the cost of production:
- You must obtain documentary evidence of the value of the asset and the calculated VAT.
- For taxpayers applying UTII, the amount of VAT is included in the cost of goods or products when posting.
- Taxpayers who use the STS “income” can take into account the tax as part of expenses at any time, the order of inclusion does not affect taxation.
- The amount of input VAT on the simplified tax system “income minus expenses” is taken into account only after payment to the supplier by.
- With separate accounting, the write-off procedure is governed by the accounting policy.
When writing off VAT to other expenses:
Reflection in accounting and tax accounting (postings)
Postings are created in accounting:
Similarly, postings are made with costs allocated to other costs. Tax accounting does not differ from accounting in this case.
How to write off in 1C
Keeping records using the accompanying 1C program simplifies the write-off of VAT expenses due to the automation of the process:
- In the bookmark of the accounting policy regarding VAT accounting, you must select "include in the price or write off to expenses in accordance with Art. 170 of the Tax Code of the Russian Federation. ”
- The document that will produce the movement is "".
- In the “reserves” tab, you must select the batch account either by quantity or amount.
If necessary, write off VAT on expenses before moving inventory items, you can use manual posting that does not affect inventory.
How to write off with the simplified tax system
A feature of accounting for VAT in the simplified tax system is the recognition of tax as an independent expense.
When accounting, you must consider the cash method of maintaining income and expenses.
Write-off of VAT in costs has a number of features:
- to direct the amount of tax on goods to costs is possible only after the actual sale of the asset. On this occasion, there is a clear position of the Ministry of Finance, expressed in;
- the basis for writing off VAT materials is their transfer to production.
- upon purchase of fixed assets or intangible assets, for which the supplier has charged VAT, a separate line is not written off, the value is included in the property. When using the simplified taxation system “income minus expenses” (), the depreciation of the asset is calculated. Subsequent inclusion of costs in equal parts allows you to write off VAT over the entire life cycle.
All expenses, including indirect tax, must be documented and economically justified.
Write-off of accounts payable with VAT
Amounts of overdue accounts payable shall be debited after the expiration of the generally established limitation period of 3 years.
Organizations account for amounts in non-operating income. The order is regulated.
Accounts payable may include unliquidated obligations to suppliers, amounts of commodity loans for deliveries with deferrals, and VAT charged according to documents.
The law determines whether VAT is charged on writing off expired payables.
In the case of writing off the cost of pre-delivery goods, provision of work, the taxpayer must not restore the VAT indicated in the form of a deduction. The position of the tax authority is based on the fact that the goods were received.
In favor of confirming the payment of tax to the budget, the taxpayer must pay VAT upon shipment, regardless of the payment received.