Separate accounting of input vat for fixed assets. Separate accounting of "input" VAT: rules, situations, innovations (V. Galenko). Determine the proportion for the distribution

Step-by-step registration of operations in 1C

Step 1.Perform preliminary settings for accounting for incoming VAT:

• Accounting parameters - through the section Administration - Program settings - Accounting parameters - link Setting up a chart of accounts - Accounting for VAT amounts for purchased values - check the box By accounting methods ;

• Accounting policy - through the section Main - Settings - Taxes and Reports - VAT tab –Check the boxes:
  • Separate accounting of input VAT is maintained ;
  • Separate VAT accounting by accounting methods .

As a result of these settings, the program will apply the method of keeping separate accounting of input VAT and its distribution using vAT distribution document, and a third subconto will be added to account 19 "VAT on purchased values" VAT accounting methodsdesigned to maintain such separate accounting.

Step 2. Indicate the method of accounting for input VAT on purchased goods, works, services in 1C documents, depending on the direction of their use.

Subconto VAT accounting method to account 19 it is mandatory to fill in when maintaining separate VAT accounting, it can take the following values:

• Accepted for deduction - for transactions subject to VAT, i.e. input VAT will be deducted according to the general procedure;
• Taken into account in the cost - for transactions not subject to VAT, i.e. input VAT will be included in the cost;
• Blocked until confirmation 0% - for operations subject to VAT at a rate of 0%, except for the export of non-primary goods;
• Distributed - for transactions subject to and non-VATable. In this case, the input VAT should be distributed, since it is presented for acquisitions that will be simultaneously used in activities subject to and non-VATable, for example, office rent.

Step 3. Distribute the input VAT for taxable period (quarter).

The distribution of input VAT is documented Distribution of VAT through section Operations - Period-end closing - VAT routine operations - Create button.

As a result of filling out the document Distribution of VAT the amounts of input VAT reflected on account 19 with the VAT accounting method Distributed , will be divided in proportion to the proceeds of taxable and non-taxable VAT.

The part of the tax that relates to revenue subject to VAT will be deducted, while the other part - on non-VAT transactions will be included in expenses or in the value of assets.

In 1C, the automatic calculation of compliance with the 5 percent rule is not performed. The accountant must do this himself in the accounting statement.

But everyone who maintains separate accounting in 1C should post a document at the end of the quarter Distribution of VAT ... If this is not done, then there will be stuck entries in the VAT accumulation registers and the program will give an error during checks.

Tab Distribution .

By button Distribute input VAT amounts for which subconto was applied Distributed in the reporting period will be distributed in proportion to the revenue specified on the tab Revenues from sales on:

• deductible;
• included in the cost.

Document transactions.

Step 4. Carry out the acceptance for deduction of VAT received as a result of the distribution of VAT.

After the document Distribution of VAT the distributed input VAT is deducted using document In chapter Transactions - Period-End Closing - Routine VAT Transactions.

Document transactions.

Step 5. Form a purchase book and check the acceptance of VAT for deduction as a result of its distribution.

Result of document posting Formation of purchase book entries can be checked through the report Book of purchases For more information, see Reports - VAT.

Since 2018, the rules for maintaining separate VAT accounting have changed. The amendment concerns organizations that apply the "5 percent rule". Let's show the separate accounting of VAT from 2018 with examples.

Organizations that conduct VAT-taxable and non-VAT-taxable transactions keep separate VAT accounting records. In this case, the tax on goods, works and services related to taxable activities is deducted. Until now, there have been disputes about how to divide the VAT, but since 2018 everything has changed.

From January 1, 2018, companies must keep separate VAT accounting under the new rules. You can claim VAT deduction for purchases that are both taxable and non-taxable transactions, if the share of expenses on non-taxable transactions is not more than 5 percent (clause 4 of article 170 of the Tax Code). In addition, companies will not be able to deduct input VAT on purchases only for non-taxable transactions, regardless of the share of the transaction costs. In 2017, if the expenses on non-taxable transactions were less than 5 percent of expenses for the quarter, the company had the right not to keep separate accounting records. Companies could deduct input VAT, but VAT on purchases for non-taxable transactions could not.

Such changes in the Tax Code of the Russian Federation were introduced by Federal Law No. 335-FZ dated November 27, 2017.

In addition, since January 1, 2019, the VAT rate has increased from 18% to 20%. See all VAT changes from 2019 \u003e\u003e

Important: how dangerous is the incorrect VAT rate (18%) in the documents?

Since January 1, 2019, the VAT rate has increased from 18% to 20%. The chief accountants have problems due to the fact that counterparties in 2019 began to make mistakes in the VAT rate. For example, the old tax rate of 18 percent ends up in bills or invoices. The editorial office of "UNP" found out from the tax authorities how the incorrect VAT rate in the documents would affect the results of tax audits.

Separate VAT accounting from 2018: new rules

The code fixed the rule: if the costs of non-taxable activities are less than 5 percent, then VAT on mixed costs can be fully deducted (Federal Law of 27.11.17 No. 335-FZ). If the expenses relate only to non-taxable activities, then VAT must be taken into account in the company's expenses (clause 4 of article 170 of the Tax Code). There will be no more disputes.

If the expenses for a non-taxable business are more than 5 percent, then VAT on general expenses can be deducted in proportion to the share of proceeds from taxable transactions for the quarter. This rule was in effect before (see diagram).

Example: Separate VAT accounting in the presence of VAT-exempt transactions

The company is engaged in taxable and non-VATable activities. Data for separate accounting:

Expenses for taxable activities - 4,000,000 rubles.

VAT on the costs of taxable activities (VAT rate 20%) - 800,000 rubles.

Expenses for non-taxable activities - 118,000 rubles.

VAT on expenses for non-taxable activities (VAT rate 20%) - 23,600 rubles.

General expenses - 400,000 rubles.

VAT on general expenses - 80,000 rubles.

Proceeds from taxable activities (excluding VAT) - 5,500,000 rubles.

Proceeds from non-taxable activities - 650,000 rubles.

The amount of general expenses that fall on non-taxable activities is 42,276.42 rubles. (400,000 × (650,000: (5,500,000 + 650,000)).

The total cost of non-taxable activities is 160,276.42 rubles. (42,276.42 + 118,000).

The share of expenses for non-taxable activities is 3.55% (160,276.42: (4,000,000 + 118,000 + 400,000) × 100%).

The 5 percent rule is being met. This means that the company has the right to fully accept VAT on total deductible expenses. The amount of VAT deducted will be 880,000 rubles. (800,000 + 80,000).

How to fix the rules for separate VAT accounting in 2019

Modify the accounting policy for tax purposes to share VAT under the new rules. Change the clause where you fixed the 5 percent rule. Write down the condition to deduct mixed expenses VAT.

For example, the following wording is suitable:

"... If the expenses for non-taxable transactions do not exceed 5 percent of the total expenses of LLC" Company "for the quarter, the amounts of VAT charged by the sellers for goods, works and services simultaneously used for taxable and non-taxable transactions are deducted in full."

Separate VAT accounting: risks

The RF Tax Code stipulates the "5 percent rule". If the expenses for non-taxable activities are less than 5 percent of all expenses of the company, then it has the right to accept all VAT for deduction. But it was unclear whether the tax could be deductible for expenses that relate only to non-taxable activities.

At first, the tax authorities believed that tax deduction could be accepted for all goods, including those that relate only to non-taxable activities (letter of the Federal Tax Service of 13.11.08 No. ШС-6-3 / 827). But then the officials and tax authorities changed their minds - they considered that only those expenses that simultaneously relate to taxable and non-taxable sales can be taken into account (letters of the Federal Tax Service of 12/23/16 No. SA-4-7 / 24825 @, Ministry of Finance dated 05.10.17 No. 03- 07-11 / 65098).

In disputes, the judges supported the controllers (ruling of the Supreme Court of 12.10.16 No. 305-KG16-9537). After all, the code contains general rule that input VAT on non-taxable transactions cannot be claimed for deduction. Given the opinions of officials and judges, it is safer to claim deductions for general purchases only.

It is necessary to distribute input VAT in the tax period in which the property was received (works, services accepted) intended for use in taxable and non-taxable transactions (letter of the Federal Tax Service of Russia dated October 24, 2007 No. SHT-6-03 / 820).

When distributing the input tax, calculate:

• the share of VAT-exempt transactions in the total volume of the organization's transactions;

• the amount of VAT not accepted for deduction;

• the amount of VAT deducted.

Determine the share of VAT-exempt transactions:

• for the distribution of input VAT on fixed assets and intangible assets accepted for accounting in the first or second month of the quarter, based on the results of the first or second month of the quarter;

• for the distribution of input VAT on other types of property based on the results of the quarter in which this property was taken into account.

Calculate the share of transactions that are not subject to VAT using the formula:

This procedure is provided for in paragraph 4.1 of Article 170 Of the Tax Code RF.

When calculating the share of transactions that are not subject to VAT:

• take into account the value of the goods shipped (work performed, services rendered, transferred property rights). The specifics of determining the tax base for individual transactions do not affect the calculation of the proportion. For example, when certain property rights are transferred, the tax base for VAT is recognized as the difference between their cost and acquisition costs (clause 3 of article 155 of the Tax Code of the Russian Federation). Nevertheless, the calculation of the share of transactions not subject to VAT should include the entire amount of income from the sale of these property rights. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated March 21, 2011 No. KE-4-3 / 4414;

• do not take into account other income not related to the sale of goods (performance of work, provision of services, transfer of property rights). For example, received dividends and interest on bank deposits. This is stated in the letter of the Ministry of Finance of Russia dated November 11, 2009 No. 03-07-11 / 295.

The distribution of input tax with separate accounting of taxable and non-VAT-taxable transactions can be reflected in the reference-calculation, drawn up in any form.

An example of the distribution of input VAT when using the acquired property (work, services) in transactions taxable and non-VATable

Alpha LLC sells medical devices, some of which are exempt from VAT in accordance with paragraph 2 of Article 149 of the Tax Code of the Russian Federation. Installed in accounting policy the procedure for the distribution of input VAT between transactions subject to and not subject to this tax provides for the following rules.

1. Expenses for the purchase of goods (works, services) are accounted for separately for the following groups:
- related to transactions subject to VAT;
- related to transactions not subject to VAT;
- related to both types of transactions (input VAT on these expenses is subject to distribution).

2. Input VAT on non-current assetspurchased for use in both types of transactions are deducted (included in their initial cost) in proportion to the volume of sales taxable and non-VATable:
- in the 1st and 2nd months of the quarter - based on the results of each of these months;
- in the 3rd month of the quarter - for the quarter as a whole.

3. Input VAT on the rest of the property (work, services) acquired for use in both types of operations is deducted (included in the cost) in proportion to the volume of sales, both taxable and non-taxable, based on the results of the quarter in which the assets were registered ...

The distribution of expenses and the amounts of input VAT is reflected in a certificate approved by the chief accountant on a quarterly basis. The help contains the following information:

• calculation of the shares of taxable and non-taxable transactions in the total volume of sales - calculated monthly at the cost of sales without VAT;
• calculation of the distribution of input VAT on non-current assets - compiled at the end of each month;
• calculation of the distribution of input VAT on other assets - compiled at the end of the quarter;
• calculation of the amount of input VAT accepted for deduction and included in the cost of acquired assets for the quarter.

The indicators required for the distribution of input VAT in the first quarter are presented in the tables.

Distribution of expenses by type of operation (rubles)

Shares of VAT-taxable and non-VAT-taxable transactions in the total volume of sales (rubles)

Distribution of input VAT on non-current assets acquired for use in both types of transactions (RUB)

Input VAT on other assets acquired for use in both types of transactions is allocated as follows.

VAT deductible:
RUB 2,150,000 × 63.6364% × 18% \u003d 246 273 rubles.

VAT on the value of assets:
RUB 2,150,000 × 36.3636% × 18% \u003d 140,727 rubles.

The total amount of input VAT on all types of assets acquired in the 1st quarter is distributed as follows.

VAT deductible:
RUB 176 961 + 246 273 rub. + 4,240,000 rubles. × 18% \u003d 1 186 434 rubles.

VAT on the value of assets:
RUB 201,039 + 140 727 RUB + 3,500,000 rubles. × 18% \u003d RUB 971,766

At the end of the quarter, the accountant of "Alpha" recorded all the data received in the reference-calculation.

Situation: based on what value of goods (works, services, property rights) - with or without VAT - you need to calculate the proportion for the distribution of input tax?

Include in the calculation the cost of goods (works, services, property rights) excluding VAT.

To calculate the proportion for the distribution of input tax, you need to determine the share of VAT-free transactions in the total volume of the organization's transactions. In this case, the proportion must be calculated on the basis of comparable indicators. The cost of goods shipped (work performed, services rendered, property rights transferred) used in non-taxable transactions does not include VAT. Therefore, when assessing the total value of goods (works, services, property rights), the tax also does not need to be taken into account. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated August 18, 2009 No. 03-07-11 / 208, dated June 26, 2009 No. 03-07-14 / 61, dated June 17, 2009 No. 03-07-11 / 162, Federal Tax Service of Russia dated March 21, 2011 No. KE-4-3 / 4414.

Arbitration practice confirms the legitimacy of this approach (see, for example, the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 18, 2008 No. 7185/08, the definition of the Supreme Arbitration Court of the Russian Federation of January 21, 2009 No. VAC-7652/08, of August 28, 2008 No. 7185/08, dated June 25, 2008 No. 7435/08, Resolutions of the Federal Antimonopoly Service of the West Siberian District dated June 3, 2010 No. A46-16246 / 2009, dated March 4, 2008 No. F04-1298 / 2008 (1320-A03 -29), East Siberian District of November 25, 2008 No. A58-1304 / 07-F02-5788 / 08, of August 13, 2008 No. A10-4072 / 07-04AP-1043/08-F02-3784 / 08, dated April 22, 2008 No. A78-4854 / 07-F02-1414 / 08, dated March 14, 2006 No. A33-28616 / 05-F02-962 / 06-C1, North Caucasian District dated June 23, 2008 No. F08-3566 / 2008, Ural District dated December 29, 2008 No. F09-9883 / 08-C2, Volgo-Vyatka District dated December 23, 2005 No. A79-4355 / 2005). The courts also argue their position by the fact that when determining the proportion (share), comparable indicators must be taken into account. The tax base for calculating VAT is determined as the value of goods (works, services, property rights), calculated based on market prices, taking into account excise taxes (for excisable goods), but excluding VAT (Article 154 of the Tax Code of the Russian Federation). And the amount of VAT is additionally charged to the price of the goods sold (work, services, property rights) (Article 168 of the Tax Code of the Russian Federation). Since VAT is charged on top of the price of goods (works, services, property rights), the amounts of proceeds without tax are comparable. The inclusion of VAT in the cost of goods (works, services, property rights) when determining the proportion (share) leads to a distortion of tax liabilities.

Situation: how to take into account the cost of services for the provision of an interest-bearing cash loan when calculating the proportion for the distribution of input VAT?

The answer to this question depends on the type of loan (interest or no interest).

Loan operations in cash are exempt from VAT (subparagraph 15, paragraph 3, article 149 of the Tax Code of the Russian Federation). And if an organization, in addition to providing loans, also carries out activities subject to VAT, it is obliged to distribute the input tax (clauses 4, 4.1 of article 170 of the Tax Code of the Russian Federation). Organizations may not distribute input VAT if the share of expenses on operations exempted from taxation does not exceed 5 percent of the total expenses for the tax period (paragraph 7, clause 4, article 170 of the Tax Code of the Russian Federation). As a rule, the share of expenses associated with the provision of cash loans is less than this value. Therefore, in the absence of other non-taxable transactions, the entire amount of input VAT can be deducted from the budget.

If the share of expenses on transactions exempt from taxation exceeds 5 percent, separate accounting must be kept. When calculating the proportion for the distribution of input VAT, the cost of services for the provision of loans is equal to the interest at which they are issued. The amount of the loan itself is not included in the price, since the operation for its issuance is not an implementation (subparagraph 1 of paragraph 3 of article 39 of the Tax Code of the Russian Federation).

Therefore, if an organization performs VAT-taxable transactions and provides a cash loan, then calculate the proportion for the distribution of input tax based on the interest provided for the loan. When providing an interest-free loan, in the calculation of the proportion, include the market value of the services that the borrower would have to pay if the borrowed funds were used on a paid basis.

A similar point of view is reflected in the letters of the Ministry of Finance of Russia dated April 2, 2009 No. 03-07-07 / 27, dated September 11, 2008 No. 03-07-11 / 302.

VAT distribution result

Calculate VAT deductible as follows:

This procedure for the distribution of input VAT is established by clause 4.1 of Article 170 of the Tax Code of the Russian Federation.

There is no specific methodology for keeping separate accounting of input VAT in the Tax Code of the Russian Federation. Therefore, the organization can keep separate records in any order that allows you to reliably determine the required data.

For example, an organization can keep separate accounting records for input VAT based on analytical accounting data (special sheets, tables, references, etc.). She can also open additional sub-accounts to accounting accounts. For example, to accounts 10, 41, 23, 25, 26, 44, etc., you can open the following sub-accounts:

• "Transactions subject to VAT";

• "Transactions exempt from taxation";

• "Transactions subject to VAT and exempt from taxation";

• "VAT in the value of goods (works, services, property rights)".

It is advisable to open sub-accounts for account 19:

• "VAT deductible";

• "VAT to distribution".

Fix the selected method of separate accounting for input VAT in the accounting policy for tax purposes (paragraph 4, clause 4, article 170 of the Tax Code of the Russian Federation). You can state it in a special section of the accounting policy.

Situation: how to distribute input VAT on goods (works, services) purchased for operations taxed and not taxed by this tax? The organization pays income tax on a monthly basis based on actual profits.

The procedure for calculating indicators for compiling the proportion of the organization should be established independently and consolidated in the accounting policy.

To distribute input VAT, it is necessary to determine the proportion in which the purchased goods (works, services, property rights) are used in transactions subject to and not subject to VAT. The proportion is the ratio between the value of goods shipped (work performed, services rendered, transferred property rights), the sale of which is not subject to VAT, and the total value of goods shipped (work performed, services rendered, property rights transferred). The cost of goods (works, services, property rights) that are simultaneously used in both types of transactions includes only that part of the input VAT that corresponds to the share of transactions that are not subject to VAT (clause 2 of article 170 of the Tax Code of the Russian Federation).

The procedure for calculating indicators for drawing up the proportion of the organization should be established independently and consolidated in the accounting policy (paragraph 4, clause 4 of article 170 of the Tax Code of the Russian Federation). In this case, data on the value of the shipped goods (works, services) can be taken:

• for the distribution of input VAT on fixed assets and intangible assets accepted for accounting in the first or second month of the quarter, respectively, for the first or second month of the quarter;

• for the distribution of input VAT on other types of property for the quarter in which this property was taken into account.

This follows from the provisions of clause 4.1 of Article 170 of the Tax Code of the Russian Federation.

An example of reflection in accounting and in taxation of a fixed asset that is acquired for use in transactions taxed and not taxed with VAT.

The organization calculates income tax on a monthly basis based on actual income

Alpha LLC acquired a fixed asset in October. Acquisition costs amounted to RUB 1,180,000. (including VAT - 180,000 rubles). In the same month, the facility was put into operation. Term useful use equal to five years (60 months). The object is simultaneously used in transactions subject to and not subject to VAT.

According to the accounting policy:

• in accounting and tax accounting, depreciation is charged linear way;
• the amount of VAT to be included in the cost of fixed assets accepted for accounting in the first (second) month of the quarter is determined based on the cost of goods (works, services) shipped, the sale of which is not subject to taxation, in the total cost of goods (works, services) shipped for the corresponding month.

To account for operations with fixed assets, the final cost of which has not been formed, the accountant opened a subaccount for account 01 "Fixed assets used in operations taxed and not taxed with VAT". For accounting of fixed assets put into operation - subaccount "Fixed assets in operation".

To distribute input VAT on property (work, services) purchased for use in different types of activities, the accountant uses sub-accounts opened to account 19:

• - VAT for distribution ”;
• - VAT deductible ”.

The following entries were made in Alpha's accounting records.

In October:

Debit 08 Credit 60
- 1,000,000 rubles. - Reflected the cost of purchasing a fixed asset;

Debit 19 subaccount "VAT for distribution" Credit 60
- 180,000 rubles. - reflected input VAT;

Debit 01 subaccount "Fixed assets used in operations taxable and not taxable with VAT" Credit 08
- 1,000,000 rubles. - the fixed asset was put into operation.

At the end of October, the accountant calculated the share of transactions not subject to VAT per month. It was 0.4.

The amount of VAT that is included in the cost of the fixed asset is:
RUB 180,000 × 0.4 \u003d 72,000 rubles.

The amount of VAT accepted for deduction was:
RUB 180,000 - 72,000 rubles. \u003d 108,000 rubles.

Based on the updated data, the accountant has adjusted the initial cost of the fixed asset:

Debit 19 subaccount "VAT deducted" Credit 19 subaccount "VAT payable"
- 108,000 rubles. - VAT deducted is reflected;

Debit 68 subaccount "Calculations for VAT" Credit 19 subaccount "VAT deductible"
- 108,000 rubles. - accepted for deduction of VAT;

Debit 01 subaccount "Fixed assets used in transactions taxable and not taxable with VAT" Credit 19 subaccount "VAT for distribution"
- 72,000 rubles. - the initial cost of the fixed asset has been increased by the amount of VAT that is not deductible;

Debit 01 subaccount "Fixed assets in operation" Credit 01 subaccount "Fixed assets used in operations taxable and not subject to VAT"
- 1,072,000 rubles. - the initial cost of the fixed asset is formed.

Taking into account the revised initial cost of the fixed asset, the accountant calculated the monthly depreciation amount:
RUB 1,072,000 × 1,6667% \u003d 17,867 rubles.

Starting from November, the accountant reflects this amount in accounting and tax accounting:

Debit 20 Credit 02
- 17 867 rubles. - depreciation is charged for November.

When calculating income tax for January-November, the accountant included depreciation in the cost of RUB 17,867.

When determining the average annual value of a fixed asset for calculating property tax for the year, the Alpha accountant took into account the residual value in the following amounts:

• on October 1 - 0 rubles;
• as of November 1 - 1,072,000 rubles;
• for December 1 - 1 054 133 rubles. (1,072,000 rubles - 17,867 rubles);
• as of December 31 - 1,036,266 rubles. (RUB 1,054,133 - RUB 17,867).

Advice: the mechanism for the distribution of input VAT provided by tax legislation is not linked to the rules for calculating income tax (except for input VAT, which is distributed upon the acquisition of fixed assets and intangible assets). Difficulties arise for organizations that calculate income tax on a monthly basis based on actual profits. The problem can be solved if the cost of goods (works, services, property rights), which will be simultaneously used in taxable and non-VAT transactions, is reflected in the accounting without VAT (with subsequent adjustment).

Organizations that calculate income tax on a monthly basis based on actual profits when distributing input VAT based on the results current quarter face certain difficulties. They cannot timely and accurately determine the cost of property (work, services), which is included in the composition of expenses when calculating income tax. As a result, the tax base for this tax is distorted in the first two months of each quarter.

It is possible to get out of the situation if the cost of goods (works, services, property rights), which will be simultaneously used in taxable and non-VAT transactions, is reflected in the accounting without VAT. At the end of the quarter, when the amount of input VAT to be included in the cost of goods (works, services, property rights) becomes known, the value of these assets must be increased.

Neither accounting nor tax legislation prohibits adjusting the amount of expenses (cost of raw materials, materials, works, services, etc.) when errors are detected. In accounting, distortions revealed before the end of the reporting year are corrected in the month in which they were detected (clause 5 of PBU 22/2010). In tax accounting, it is possible to change the amount of expenses in the reporting period in which an error or distortion was made (paragraph 2, clause 1 of article 54 of the Tax Code of the Russian Federation). At the same time, if errors have led to an underestimation of the tax base, the organization is obliged to submit an updated tax return and pay penalties (clause 1 of article 81, article 75 of the Tax Code of the Russian Federation)

If in some months the amount of expenses or the cost of resources is underestimated in tax accounting, the tax base for income tax is overestimated. In this case, the organization is not obliged to submit updated declarations. Since income tax reporting is compiled on an accrual basis from the beginning of the year, an increase in the amount of expenses or the cost of resources due to part of the input VAT can be reflected in the declarations for the following reporting periods (paragraph 2, clause 1, article 81 of the Tax Code of the Russian Federation).

Situation: how to deduct VAT withheld by a tax agent if he purchases goods (works, services) from a foreign organization that is not registered in Russia? Organization - tax agent combines the general taxation system and UTII.

The size tax deduction depends on the activity for which the organization purchases goods (works, services).

An organization that combines the general system of taxation and UTII is obliged to keep separate records of input VAT (paragraph 5, clause 4, article 170 of the Tax Code of the Russian Federation). The need for separate accounting is due to the fact that an organization cannot deduct the entire amount of VAT on goods (works, services) that are used in taxable and non-taxable transactions.

If all goods (work, services) purchased by a tax agent from a foreign organization are used in activities on the general taxation system, the entire amount of VAT withheld and transferred to the budget can be deducted (paragraph 3, clause 3, article 171 of the Tax Code of the Russian Federation).

If all goods (work, services) purchased by a tax agent from a foreign organization are used in activities transferred to UTII, the deduction cannot be applied (paragraph 2, clause 3 of article 171, paragraph 3, clause 4 of article 346.26 of the Tax Code of the Russian Federation) ... The amount of VAT withheld and transferred to the budget should be included in the cost of purchased goods (works, services) (subparagraph 3 of paragraph 2 of article 170 of the Tax Code of the Russian Federation).

If the goods (work, services) purchased by a tax agent from a foreign organization are simultaneously used in both types of activities, the amount of input VAT must be distributed (paragraph 4, clause 4, article 170 of the Tax Code of the Russian Federation). Distribute VAT in proportion to the value of the shipped goods (work, services) subject to this tax, in the total volume of goods (work, services) shipped per quarter.

Separate VAT accounting is used by taxpayers if in the course of activities, in addition to operations that are subject to VAT, those that are subject to tax are carried out. In the absence of separate accounting, VAT is not deductible and for tax purposes is not included in expenses (Tax Code of the Russian Federation, clause 4 of article 170). This article will consider the principles and features of separate VAT in 2018, the methodology, an example, and also in what cases it is possible not to keep this accounting.

Principles of maintenance and features of separate VAT accounting

Single type of activity.In the process of buying or ordering services, goods that are fully used in taxable activities, the taxpayer does not have any difficulties with their designation in tax accounting. Thus, the value added tax presented for deduction by the supplier, the buyer will be able to accept entirely for deduction, based on the Tax Code of the Russian Federation, clause 1 of Art. 172 and clause 4 of Art. 170.

If the purchased product is used entirely in tax-exempt activities, then the amount of VAT will be attributed to an increase in its price.

Several types of activities. If the purchased product, fixed asset, service, intangible asset or property right is used as taxable and in an activity exempt from VAT (or at a rate of 0% taxable), the distribution of value added tax differs in separate accounting. Then the tax charged by the supplier is used as a deduction, and the other part is used to increase the purchase price.

To determine the amount of tax used as a deduction, as well as the amount of the increase in value, a proportion must be calculated (Tax Code of the Russian Federation, clause 4 of article 170). The taxpayer makes an entry about the received invoice in the purchase book, in the part related to the deduction.

Separate accounting method

The methodology is not legally prescribed, therefore it is determined by taxpayers independently. In practice, the enterprises consolidate methodological recommendations on the separate accounting of VAT in their personal accounting policies.

If the company actually uses separate accounting for value added tax, but the rules for its conduct are not reflected in the accounting policy, the probable refusal of fiscal officials by the right to a judicial deduction can be disputed. In this case, substantiated evidence is provided that such a separation is being conducted.

But there are frequent cases of negative judicial practice for a taxpayer who failed to prove that separate accounting is being conducted. Therefore, it is unacceptable to ignore the reflections of the rules in case of separate accounting in the accounting policy.

When can you not keep separate VAT accounting?

If there is no separate accounting, then tax benefits cannot be used, as indicated by the Tax Code of the Russian Federation, clause 4 of Art. 149. This is also confirmed by the Ministry of Finance and the Federal Tax Service, which periodically point to the inappropriateness of the application of benefits in the absence of separate accounting of value added tax in their letters. Arbitration practice in such cases, the lawfulness of the actions of the tax and financial departments is also confirmed, which do not recognize such benefits for taxpayers and regard their use in such a situation as a violation, according to the Tax Code of the Russian Federation, Art. 149.

At the same time, the Tax Code of the Russian Federation in paragraph 4 of Art. 170 allows for the moments when it is not necessary to keep separate accounting even in the presence of transactions related to different regimes or differing from each other in the need for taxation.

Sales outside the state are also non-VAT transactions. The supply of goods, the provision of services in this case are not classified as objects for tax purposes. This means that if a Russian organization carries out work in a foreign country, there is no need to calculate VAT. In the process of rendering services or shipment of goods, it is recommended to prescribe in the contract an additional place of commodity sale or performance of work to prevent claims from inspectors. In this case, the documentation must be prepared for all points of Russian legislation.

Example of separate VAT accounting

For example, the Medoc enterprise includes several divisions for the sale of food products: retail and wholesale. The wholesale system is used for the usual type of taxation, and the retail system is used for UTII. If the purchase of products is "divorced" by the specified divisions, then the commodity tax purchased for wholesale in the future is determined for deduction upon receipt by the accounting department. In the same way, their cost of production for the retail network of the enterprise is taken into account. But certain amounts are not divided in such a simple way: for example, general production and general business expenses from accounts 25, 26 and 44. To calculate them, sub-accounts are created, which are tied to 19, 41 and other main accounts. They can be indicated by the following variations:

• “By products purchased for retail”;
• “For products purchased for wholesale”;
• “By products purchased for wholesale and retail trade”.

The subaccount "VAT on products purchased for wholesale or retail trade" covers the taxation of price added on products located on the fixed asset, as well as for general business activities, if applied simultaneously for two types of transactions ("zero" and taxable) ...

Conclusion

Separate VAT accounting is mandatory if the company uses the right to deduct input VAT and / or increases the price of the goods or services sold by the VAT value. The accounting policy of the organization fixes significant rules for separate accounting, otherwise it will not be possible to take advantage of tax benefits. Expenses for general business needs and expenses for fixed assets on sub-accounts are taken into account in similar ways.

The company's entry into the international market indicates that the company is successfully developing and strengthening its positions. But when selling goods for export, taxes are calculated in a special order. This nuance must be studied in detail in order to avoid unpleasant consequences in the form of charges, additional charges of taxes, penalties, fines from the tax authorities.

The first and most "interesting" question becomes - the distribution of VAT on exports. You can understand accountants whose pulse starts to beat faster when reading the title of this article, and thoughts begin to jump chaotically in their heads one after the other: “How to draw up an accounting policy for VAT purposes when exporting?”, “How to take into account input VAT from suppliers when exporting? "," How to organize separate accounting of goods for VAT in the 1C program? " and many others.

So, dear accountants, you can breathe out a little, in this article we will definitely consider all the most terrible questions. Moreover, we will find out whether all companies that sell for export should keep separate accounting of goods for VAT, and also consider an example of separate accounting for VAT.

1. Separate VAT accounting - what does the Tax Code say?

2. When is it necessary to allocate VAT on exports

3. Accounting for VAT when exporting to 1C: Accounting 8 edition 3: option one

4. Option two: calculation of VAT for export by formulas

5. How the purchase book is filled in with separate VAT accounting for export

6. An example of separate accounting for VAT when exporting goods

1. Separate tax accounting of VAT - what does the Tax Code say?

Let's see what the legislation tells us.

Organizations are required to keep separate VAT records for purchased goods used for both taxable and non-taxable (exempt from taxation) transactions (clause 4 of article 170 of the Tax Code of the Russian Federation).

In general, that's all. Just to the situation of a combination of taxable and non-taxable transactions is the combination of OSNO and UTII,.

The legislation does not contain provisions obliging taxpayers to keep separate tax records of input VAT when carrying out transactions subject to VAT at different rates (0% and 18% or 0% and 10%). But the separate procedure for deducting the "input" VAT on transactions taxed at a zero rate, in practice, leads to the need for separate accounting.

Since the method of distributing VAT on exports is not regulated by any normative act, the company is obliged to consolidate the method of keeping separate VAT accounting in its accounting policy. Otherwise tax authorities may invalidate your account. And, therefore, they may well recalculate all VAT amounts.

2. When is it necessary to allocate VAT on exports

Why do we need separate accounting of input VAT for export? Its task is to calculate the "input" VAT that falls on export operations. It can be accepted for deduction only after the 0% rate has been confirmed. And the rest we can safely take for deduction in the current tax period.

Note that the famous rule of 5% of the total total cost, when we are given the right not to keep separate records, does not apply when shipping goods for export.

Therefore, the distribution of VAT on the export of goods remains one of the unpleasant responsibilities of the organization. Thankfully, thanks to the 2016 changes, this is not the case for all companies.

From 01.07.2016, separate accounting for input VAT on exports applies only to exporters of raw materials. Commodities include:

1. mineral products;
2. chemical industry products;
3. wood and wood products;
4. charcoal;
5. pearls, precious and semi-precious stones;
6. precious metals, base metals and articles thereof;

Companies selling for export non-commodity goods, separate accounting of goods under VAT is not kept... Non-commodity goods include all other goods except those listed above. So, colleagues who export non-primary goods, you can breathe out. From 07/01/2016 you are exempt from maintaining separate accounting of goods for VAT, but only for goods purchased for export sales after 07/01/2016.

That is, if you bought a non-commodity product from a supplier - 04/10/2016, and sold it foreign buyer for export - 03/31/2017, then you keep separate accounting for this product as usual. You will need to restore the "input" VAT on this product and only after confirming the 0 VAT rate, take it for deduction.

Table. Separate accounting of "input" VAT when exporting from 01.07.2016

Despite the fact that exporters of non-primary goods keep separate accounting of goods under the "input" VAT from 01.07.2016. not necessary, you must confirm the 0% VAT rate, as usual, within 180 days.

3. VAT accounting when exporting to 1C: Accounting 8th edition 3: option one

For exporters of goods, a new version of the accounting methodology and accounting policy for VAT on export has been implemented in the 1C: Accounting program 8, rev. 3. To do this, you just need to configure it correctly.

When exporting non-commodity goods that arrived at your warehouse from a supplier after 07/01/2016, input VAT can be offset until the zero VAT rate is confirmed. In the 1C: Accounting 8 edition 3 program, indicate that this is a non-commodity product you need in the nomenclature. When creating a stock item, when you specify the TNVED code, in the column "Commodity" DO NOT tick the box. Accordingly, if there is a check mark there, then the program considers it to be a commodity.

Now let's see what options to keep records of VAT when exporting to 1C: Accounting 8 rev.3, the developer offers us. If you are exporting commodities, then for the correct setting of the accounting policy in the accounting policy settings, check the box "Separate accounting of input VAT is maintained"... Set the item there.

Then in the "Main" menu - "Accounting parameters" check the box in the VAT tab "By accounting methods".

Thus, already at the moment of entering primary documents, it becomes possible to choose where to attribute VAT on each receipt of goods.

When an organization chooses this method of distributing VAT when exporting raw materials, SALT on account 19 will be a tax register for separate VAT accounting, where VAT amounts with various accounting methods will be clearly displayed.

Thus, we do not have to resort to working with the VAT distribution document, since the distribution of VAT during export will occur in the process when entering primary documents into the 1C: Accounting program 8 rev. 3.

But this method of distributing VAT for export has its own technical nuances, since it is convenient only if we know for sure that the sale of this particular product will be exported. And it is not convenient in the case when we did not assume that this particular product would be exported.

Therefore, let's consider the "classic" way of distributing VAT for export by calculation.

4. Option two: calculation of VAT for export by formulas

This method of VAT distribution is also implemented in the 1C: Accounting 8 rev. 3 program using the VAT distribution document. In this case, in the menu " Main "-" Accounting parameters " uncheck the box in the VAT tab "By accounting methods", as well as in the settings of the accounting policy in the 1C: Accounting program 8 rev. 3 on separate accounting of VAT on exported goods take away daw "Separate VAT accounting on account 19"... Your screenshots show where these settings are located.

So, let's calculate VAT on export using this method:

1. For the last day of the quarter, we determine the share of revenue of taxable goods in the amount of revenueall products according to the formula:

Doble \u003d Wobl / V * 100%,

Vobl - revenue from sales subject to VAT (excluding VAT) for a quarter;

В - total sales proceeds (excluding VAT), for the quarter;

2. We calculate the amount of VAT that we can accept for deduction according to the formula:

VATprin \u003d VATtotal * Doble

VATprin - the amount of input VAT that can be accepted for deduction for a quarter;

Doble - the share of proceeds from VAT-taxable transactions in the total amount of proceeds, for the quarter;

3. We determine the VAT, which we will attribute to sales at a rate of 0%:

VATnotprin \u003d VATtotal - VATprin

VATneprin - the amount of input VAT, not deductible, for a quarter;

VATtotal - the total amount of input VAT for the quarter;

VATprin is the amount of input VAT that can be accepted for deduction for a quarter.

5. How the purchase book is filled in with separate VAT accounting for export

After the distribution of VAT on export has been done, we can proceed to the formation of purchase book records for the corresponding quarter.

In the quarter when there was a shipment for export, the part of input VAT that can be deducted is included in the purchase book with separate VAT accounting, which can be deducted, in our formula this value is designated “VATprin”.

At the time of determining the tax base, that is, in the quarter when we collected all documents to confirm the 0 rate of VAT on exports, we generate a document “Confirmation of 0 rate” before proceeding with the formation of purchase book entries for the quarter.

We fill in, this document should include documents for export sales. Next, we form the records of the purchase book. What you need to pay attention to here - in order for us to issue deductions that relate specifically to export, it is necessary to fill out the document "Formation of purchase book entries (0%)". As a result, the book of purchases will be formed correctly with separate VAT accounting.

This document contains exactly that part of the input VAT, which we determined according to the formula, as not accepted for deduction, in our formula this value is designated "VATneprin".

Learn more about the structure and rules for filling out the purchase book in various situations.

6. An example of separate accounting for VAT when exporting goods

In the first quarter, OOO "Export" ships goods totaling 1,180,000 rubles. (including VAT - 180,000 rubles), including for export in the amount of 350,000 rubles. (at the VAT rate - 0%). The total amount of input VAT on goods (work, services) used for the production of shipped products amounted to 100,000 rubles. The organization collected the necessary documents to confirm the real export and submitted it to the tax office in the 2nd quarter.

LLC "Export" distributes the amount of input VAT in proportion to the value of products shipped for export and products shipped to the domestic market. This method is fixed in the accounting policy of the organization. Those. our example of separate VAT accounting for exports will use a calculation method.

We will start the distribution of VAT for export by calculating the share of proceeds from sales (excluding VAT) of export goods in the total proceeds (excluding VAT) for the first quarter:

350,000 rubles: (1,180,000 rubles - 180,000 rubles) \u003d 0.35.

The amount of input VAT that is accepted for deduction on transactions in the domestic market is:

RUB 100,000 - 35,000 rubles. \u003d RUB 65,000

The wiring will be:

Debit 68.02 - Credit 19.04 - in the amount of 65,000.00 rubles. - input VAT, which is accepted for deduction in the declaration for the first quarter.

The amount of input VAT that is deducted for export operations is equal to:

RUB 100,000 × 0.35 \u003d 35,000 rubles.

The wiring will be:

Debit 19.07 - Credit 19.04 - in the amount of 35,000.00 rubles. - input VAT related to activities at a rate of 0%.

The organization can present it for deduction in the period in which the fact of export was confirmed, that is, in the declaration for the 2nd quarter.

Let's make the wiring:

Debit 68.02 - Credit 19.07 - VAT has been presented for deduction on confirmed exports.

Any settlements with foreign currency lead to exchange rate differences.

What problematic issues did you encounter regarding the calculation of VAT when exporting goods? Ask them in the comments and we will find the answer to them together!

Separate accounting and distribution of VAT when exporting goods