What documents confirm the maintenance of separate VAT accounting. Formation of VAT What primary document VAT is charged

VAT is an indirect tax. The calculation is made by the seller when selling goods (works, services, property rights) to the buyer.

The seller, in addition to the price of the goods (works, services, property rights) sold, presents the buyer with the amount of VAT calculated at the established tax rate. The amount of VAT that the taxpayer-seller pays to the budget is calculated as the difference between the amount of tax calculated by him when selling goods (works, services, property rights) to buyers, and the amount of tax presented to this taxpayer when he purchases goods (works, services, property rights). rights) used for VATable transactions. VAT is a federal tax.

VAT taxation

The following are recognized as VAT payers:

organizations (including non-profit)

entrepreneurs

Conventionally, all VAT taxpayers can be divided into two groups:

• taxpayers of "internal" VAT

  those. VAT payable on the sale of goods (works, services) on the territory of the Russian Federation

• taxpayers of "import" VAT

  those. VAT payable on import of goods into the territory of the Russian Federation

Exemption from fulfilling the obligations of VAT payers

Organizations and entrepreneurs whose total proceeds from the sale of goods (works, services) did not exceed 2 million rubles in the aggregate for the previous 3 consecutive calendar months may submit a notification and receive an exemption from fulfilling their obligations as a VAT payer for a year (Article 145 of the Tax Code of the Russian Federation).

Organizations and entrepreneurs are not required to pay tax on sales transactions (except for cases of importation of goods into the territory of Russia):

• applying the system of taxation for agricultural producers (ESKhN);
• applying the simplified taxation system (STS);
• applying the patent system of taxation;
• applying the taxation system in the form of a single tax on imputed income for certain types of activities (UTII) - for those types of activities for which UTII is paid;
• exempt from fulfilling the obligations of a VAT payer in accordance with Art. 145 of the Tax Code of the Russian Federation;
• participants of the Skolkovo project (Article 145.1 of the Tax Code of the Russian Federation).

Exception! The listed persons are obliged to pay VAT if they issue an invoice to the buyer with the allocated VAT amount.

The objects of taxation are:

• transactions for the sale of goods (works, services), property rights in the territory of the Russian Federation, including their
• free transfer;
• import of goods into the territory of the Russian Federation (import);
• performance of construction and installation works for own consumption;
• transfer of goods (works, services) for own needs, the costs of which are not deductible when calculating corporate income tax.

In the general case, the tax is calculated on the basis of the cost of goods (works, services) sold, property rights.

Calculation procedure

VAT calculation formula

VAT calculated
when implementing = tax
base* bid
VAT

VAT
payable = VAT
calculated
when implementing - "input"
VAT,
accepted
deductible + restored
VAT

As a general rule, the tax base is determined on the earlier of the two dates:

on the day of payment, partial payment against the upcoming deliveries of goods (performance of work, provision of services)

on the day of shipment (transfer) of goods (works, services)

Currently operating 3 stakes value added tax (Article 164 of the Tax Code of the Russian Federation).

0%	A VAT rate of 0% is applied to the sale of goods exported under the customs procedure for export, as well as goods placed under the customs procedure of a free customs zone, services for international transportation and some other operations (clause 1, article 164 of the Tax Code of the Russian Federation).
10%	At a VAT rate of 10%, taxation is carried out in cases of sale of food products, goods for children, periodic printed publications and book production, medical goods. (see the list approved by the Government of the Russian Federation) Decree of the Government of the Russian Federation of December 31, 2004 No. 908; Decree of the Government of the Russian Federation of September 15, 2004 No. 688; Decree of the Government of the Russian Federation No. 41 dated January 23, 2003
20%	The VAT rate of 20% is applied in all other cases (clause 3 of article 164 of the Tax Code of the Russian Federation). The amount of VAT is determined as the product of the tax base and the tax rate

Upon receipt of an advance payment (advance payments) (clause 4 of article 164 of the Tax Code of the Russian Federation) and in cases where the tax base is determined in a special manner (clauses 3, 4, 5.1 of article 154, clauses 2-4 of art. 155 of the Tax Code of the Russian Federation), also apply settlement rates 10/110 and 20/120.

Example:

Sold grain worth 110 rubles (including VAT 10 rubles).

Sold materials in the amount of 120 rubles (including VAT 20 rubles).

The sale of shares of another company in the amount of 200 rubles (excluding VAT) is a privileged transaction.

tax
base (200 rubles)= 100 rubles
by grain+ 100 rubles
based on materials

Tax amount
calculated at
implementation
(30 rubles)= 10 rubles
by grain+ 20 rubles
based on materials

The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services) are subject to deductions. (Article 171 of the Tax Code of the Russian Federation)

deductions

VAT amounts are subject to deductions, which:

• presented by suppliers (contractors, performers) when purchasing goods (works, services);
• paid upon importation of goods into the territory Russian Federation in customs procedures for release for internal consumption, temporary importation and processing outside the customs territory;
• paid when importing goods into the territory of the Russian Federation, from the territory of the member states of the Customs Union (clause 2, article 171 of the Tax Code of the Russian Federation).

It is possible to deduct "input" VAT only after the goods (works, services) are accepted for accounting and there are relevant primary documents and an invoice.

To apply deductions, you must have:

• invoices;
• primary documents confirming the acceptance of goods (works, services) for accounting.

In some cases, instead of invoices, other documents confirming the payment of tax are used.

Example:

Upon purchase building materials in the amount of 120 rubles (including VAT 20 rubles), transportation services in the amount of 59 rubles (including VAT 9 rubles), medical services (preferential operation) in the amount of 30 rubles without VAT, the amount of VAT deductible will be : 20 rubles + 9 rubles = 29 rubles.

Reimbursement procedure

The part of the "input" tax that exceeds the amount of the calculated VAT is subject to reimbursement.

Sold goods worth 120 rubles (including 20 rubles VAT).

Purchased goods in the amount of 360 rubles (including 60 rubles of VAT).

The amount to be reimbursed is 40 rubles (60 - 20 = 40).

In this case, it may be necessary to submit documents for a cameral check.

3 months

As a rule, VAT refunds are made after the completion of a desk audit, which lasts 3 months.

The amount subject to reimbursement can be offset against debt (arrears, penalties, fines) on federal taxes, offset against future payments or returned to the current account.

VAT refunds can be obtained either after the end of the desk audit (clause 2, article 176 of the Tax Code of the Russian Federation) or, in the case of applying the declarative procedure for VAT refunds (clause 8 of article 176.1 of the Tax Code of the Russian Federation), before the completion of the desk audit.

After conducting a desk audit of the VAT declaration, the taxpayer submits an application for a refund to the inspection and a VAT refund is made to him.

Exception! taxpayers who paid more than 7 billion rubles over the previous 3 years taxes may not represent a bank guarantee (clause 1 clause 2 article 176.1 of the Tax Code of the Russian Federation).

For fixed assets, VAT is recovered to the extent that it relates to the residual value of fixed assets (excluding revaluations). And for real estate - 1/10 of the amount of tax accepted for deduction, in a share calculated according to the rules of Art. 171.1 of the Tax Code of the Russian Federation, annually in the last quarter of each year, for 10 years.

If the fixed asset is fully depreciated or has been operated by this taxpayer for more than 15 years, then VAT may not be recovered.

Declaration

Declaration submission deadline

The VAT tax return shall be submitted by the taxpayer (tax agent) to the tax authorities at the place of his registration as a VAT taxpayer no later than the 25th day of the month following the expired tax period. Prepare and submit declarations at the location separate subdivisions no need. The entire amount of the tax goes to the federal budget.

For example, for the first quarter of 2015, the VAT return must be submitted by April 25, 2015.

For failure to submit a declaration, a fine is provided (Article 119 of the Tax Code of the Russian Federation).

Starting from the tax period of the 1st quarter of 2014, the VAT tax return is submitted electronically.

From January 1, 2015, the VAT return, which must be submitted to electronic form, but presented on paper, is not considered submitted (clause 5, article 174 of the Tax Code of the Russian Federation).

Attention! If a taxpayer fails to submit a tax return to the tax authority within 10 days after the expiration of the established period, operations on accounts may be suspended (clause 3 of article 76 of the Tax Code of the Russian Federation).

VAT declaration form The procedure for filling out the declaration

The declaration is filled in rubles without kopecks. Indicators in kopecks are either rounded to the nearest ruble (if more than 50 kopecks) or discarded (if less than 50 kopecks).

The title page and section 1 of the declaration are submitted by all taxpayers. These requirements also apply to those taxpayers who, at the end of the quarter, have a zero tax base.

Sections 2 - 12 , as well as annexes to the declaration, are included in the declaration only when the taxpayers carry out the relevant operations.

Sections 4-6 filled in in case of carrying out activities taxable at a VAT rate of 0 percent.

Sections 10-11 is filled in in case of issuing and (or) receiving invoices when carrying out entrepreneurial activities in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements, as well as when performing the functions of a developer.

Chapter 12 The declaration is filled in only if an invoice is issued to the buyer with the allocation of the amount of tax by the following persons:

• taxpayers released from the performance of taxpayer obligations related to the calculation and payment of value added tax;
• taxpayers when shipping goods (works, services), transactions for the sale of which are not subject to value added tax;
• persons who are not taxpayers of value added tax.

Procedure and terms of tax payment

VAT is paid at the end of each tax period in equal installments. no later than the 25th each of the three months following the expired tax period.

Declaration for the 1st quarter of 2015

To pay 240 rubles.

You need to pay:
until April 25- 80 rubles,
until May 25- 80 rubles,
until June 25- 80 rubles.

Exception! Persons who are not VAT taxpayers, but have issued invoices with a dedicated VAT amount, pay the entire amount of tax until the 25th day of the month following the expired tax period.

From January 1, 1997, all value added tax payers are required to draw up invoices for the sale of products (works, services).

The procedure for drawing up invoices is devoted to Art. 169 of the Tax Code of the Russian Federation.

Decree of the Government of the Russian Federation of December 2, 2000 No. 914 approved the Rules for keeping registers of received and issued invoices, books of purchases and books of sales when calculating value added tax.

Currently, the following documents are required for VAT registration:

Invoices filled in in the manner prescribed by the Tax Code of the Russian Federation;

Journals of accounting invoices;

Books of sales and purchases;

Primary accounting documents in which VAT is allocated as a separate amount (invoices, acts of acceptance and delivery of work, etc.);

Special additional calculations for individual transactions (accounting statement);

Accounting registers.

VAT tax returns are prepared on the basis of purchase books and sales books, as well as data accounting taxpayer.

Invoices are the main primary tax accounting documents. Invoice accounting journals, purchase and sales books are consolidated tax documents.

With proper accounting and tax accounting, the result of accounting registers and consolidated tax documents should be the same.

9.1. Invoice Requirements

Preparation of invoices

Invoices must be drawn up by all VAT payers. In accordance with Art. 143 of the Tax Code of the Russian Federation, VAT payers are:

Organizations;

Individual entrepreneurs;

Persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

Invoices are drawn up when performing transactions that are recognized as an object of taxation.

In Art. 146 of the Tax Code of the Russian Federation provides a list of transactions recognized as an object of taxation:

Sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights;

Transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax;

Performance of construction and installation works for own consumption;

Import of goods into the customs territory of the Russian Federation.

In the latter case, invoices are not issued, and their functions are performed by customs declarations.

Invoices are also drawn up in other cases determined in accordance with the established procedure. For example, invoices are compiled by organizations that perform the functions tax agents.

Invoices are not prepared by taxpayers:

1) on transactions for the sale of securities (except for brokerage and intermediary services);

2) by banks for the following banking operations (except for collection):

Attraction of funds of organizations and individuals in deposits;

Placement of attracted funds of organizations and individuals on behalf of banks and at their expense;

Opening and maintaining bank accounts of organizations and individuals, including bank accounts used for settlements with bank cards, as well as operations related to servicing bank cards;

Making settlements on behalf of organizations and individuals, including correspondent banks, on their bank accounts;

Cash services for organizations and individuals;

Purchase and sale of foreign currency in cash and non-cash forms (including the provision of intermediary services for purchase and sale of foreign currency);

Carrying out transactions with precious metals and precious stones in accordance with the legislation of the Russian Federation;

Operations for the execution of bank guarantees (issuance and cancellation of a bank guarantee, confirmation and amendment of the terms of the specified guarantee, payment under such a guarantee, execution and verification of documents under this guarantee);

Issuance of guarantees for third parties, providing for the fulfillment of obligations in monetary form;

Provision of services related to the installation and operation of the "client-bank" system, including the provision of software and training of personnel servicing the specified system;

Receipt from borrowers of amounts to compensate for insurance premiums (insurance premiums) paid by the bank under insurance contracts in case of death or disability of these borrowers, in which the bank is the insured and beneficiary;

3) by insurance companies for the provision of services under contracts of insurance, co-insurance and reinsurance by insurance companies. Insurance, co-insurance and reinsurance operations are recognized as operations, as a result of which the insurance company receives:

Insurance payments (remuneration) under insurance, co-insurance and reinsurance contracts, including insurance premiums, paid reinsurance commission (including bonuses);

Interest accrued on the deposit of premiums under reinsurance agreements and transferred by the reinsurer to the reinsurer;

Insurance premiums received by an authorized insurance organization that has duly concluded a co-insurance contract on behalf and on behalf of insurers;

Funds received by the insurer in the order of subrogation from the person responsible for the damage caused to the insured, in the amount of insurance compensation paid to the insured;

4) for the provision of services for non-state provision of non-state pension funds.

Invoices are also not prepared by organizations and individual entrepreneurs who are not VAT payers. These include organizations and individual entrepreneurs who have switched to a simplified taxation system and are payers of a single tax on imputed income or a single agricultural tax.

It should be noted that organizations and individual entrepreneurs that have been exempted from fulfilling their duties as a VAT payer continue to issue invoices. They do not cease to be taxpayers, but only receive benefits for the calculation of this tax. At the same time, they issue invoices without allocating the corresponding amounts of tax. On the invoice, an inscription or a stamp is made "Without tax (VAT)".

A similar inscription on invoices issued is made by taxpayers when selling goods (works, services), transactions for the sale of which are not subject to taxation or are exempt from taxation.

Organizations and individual entrepreneurs do not draw up invoices:

Employed in retail trade and catering and selling goods for cash;

Performing work and providing paid services directly to the population.

For them, the requirement to issue invoices is considered fulfilled if the seller has issued the buyer a cash receipt or other document of the established form.

The requirements for issuing a cash receipt are given in paragraph 4 of the Regulation on the use of cash registers in the implementation of cash settlements with the population, approved by the Decree of the Council of Ministers - the Government of the Russian Federation of July 30, 1993 No. 745.

The following details must be reflected on the cash receipt issued to customers:

a) the name of the organization;

b) identification number of the organization-taxpayer;

c) serial number of the cash register;

d) serial number of the check;

e) date and time of purchase (service provision);

f) the cost of the purchase (service);

g) a sign of the fiscal regime.

“Other documents” include strict reporting forms.

Strict reporting forms equated to cashier's checks include receipts, tickets, travel documents, coupons, vouchers, subscriptions and other documents intended for cash payments and (or) payments using payment cards in case of rendering services to the population.

Strict reporting documents must contain the following mandatory details:

a) document name, six-digit number and series;

b) name and legal form - for the organization;
surname, name, patronymic - for an individual entrepreneur;

c) the location of the permanent executive body of the legal entity (in case of its absence, another body or person entitled to act on behalf of the legal entity without a power of attorney);

d) taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

e) type of service;

f) the cost of the service in monetary terms;

g) the amount of payment made in cash and (or) using a payment card;

h) the date of the calculation and preparation of the document;

i) position, surname, name and patronymic of the person responsible for committing
transactions and the correctness of its execution, his personal signature, the seal of the organization (individual entrepreneur);

j) other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

The form must contain information about the manufacturer (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation).

The procedure for approving the form of strict reporting forms equated to cashier's checks, as well as the procedure for their accounting, storage and destruction is established in Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 “On the procedure for cash settlements and (or) settlements using payment cards without the use of cash registers.

According to this document, the forms of forms of strict reporting, approved before the entry into force of the Decree of the Government of the Russian Federation of March 31, 2005 No. 171 "On Approval of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers", may be applied before their approval, but no later than December 1, 2008.

Forms of forms are approved by the Ministry of Finance of Russia at the request of interested authorities state power, the Bank of Russia and organizations that unite business entities engaged in a particular service sector.

If, in accordance with the legislation of the Russian Federation, the federal executive authorities are empowered to approve the forms of document forms used in the provision of services to the public, then the previously approved forms of strict accountability forms may be applied after this date until the approval of new forms of documents by the federal executive authorities.

According to the information letter of the Ministry of Finance of Russia dated August 22, 2008, an organization and an individual entrepreneur providing services to the public, in order to carry out cash settlements and (or) settlements using payment cards without the use of cash registers, have the right to use an independently developed document, which must contain all of the above details. Approval of the form of such a document by authorized federal executive bodies is not required.

At the same time, the document form can not only be printed by printing, but also formed using automated systems.

According to clause 11 of the Procedure approved by Decree of the Government of the Russian Federation No. 359, in order to simultaneously fill out a document form and issue a document, the following requirements must be met:

a) the automated system must be protected from unauthorized access; identify, record and save all transactions with the document form for at least five years;

b) when filling out the form of the document and issuing the document by an automated system, a unique number and series of its form are stored.

Registration of invoices

In accordance with paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (works, services), taxpayers are required to issue invoices no later than five days from the date of shipment of the goods (performance of work, provision of services). So, if the shipment of goods or the signing of an act for the performance of work, the provision of services were made on January 7, then the invoice must be issued by the seller to the buyer no later than January 11.

If the shipment of goods or the signing of an act for the performance of work, the provision of services were made at the end of the tax period, then the invoice must also be issued no later than five days, but before the end of the tax period.

So, if the shipment was made on March 29, then the invoice must be issued no later than March 31.

This requirement is based on the fact that, in accordance with paragraph 4 of Art. 166 of the Tax Code of the Russian Federation, the amount of VAT is calculated based on the results of each tax period for all transactions recognized as an object of taxation, the date of sale (transfer) of which refers to this tax period. That is, if the goods were sold in March, then the VAT payable to the budget from this sale should be accrued in the first quarter, and therefore the invoice should also be issued in March.

For most taxpayers, this procedure for issuing invoices does not cause big problems.

Nevertheless, there are a number of industries associated with continuous long-term supplies to the same buyer.

These may include:

Continuous release of goods and provision of transportation services to the same buyers of electricity, oil, gas;

Provision of telecommunication services;

Provision of banking services;

Daily multiple sales to one buyer of bread and bakery products, perishable food products, etc.

For such taxpayers, the Ministry of Taxation of Russia, in a letter dated May 21, 2001 No. VG-6-03 / 404 “On the use of invoices in the calculation of value added tax”, allowed “drawing up invoices in accordance with the terms of the supply agreement concluded between seller and buyer of goods (services), acts of reconciliation of deliveries and issuance of invoices to buyers simultaneously with payment and settlement documents, but at least once a month and no later than the 5th day of the month following the expired month.

There were other similar clarifications regarding various long-term deliveries (subscription, lease, etc.).

At the same time, the requirement to draw up invoices in the tax period in which the shipment of these goods (rendering services) took place remains in force. Recently, this provision has been repeatedly confirmed by the Ministry of Finance of Russia (letters dated June 25, 2008 No. 07-05-06 / 142, dated September 11, 2008 No. 03-07-09 / 28, dated March 6, 2009 No. 03- 07-15/39).

The deadlines for drawing up invoices for transactions recognized as other objects of taxation, with the exception of the sale of goods (works, services), the transfer of property rights, the receipt of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), in the Tax Code of the Russian Federation do not agreed. But based on the above provision of the Tax Code of the Russian Federation, we can conclude that invoices must be drawn up before the end of the tax period in which the VAT amount for this operation is calculated.

Invoices are usually drawn up in two copies: the first copy is given to the buyer, the second remains with the seller.

Invoices are drawn up by the recipient in one copy in cases of receipt:

financial assistance, cash to replenish special-purpose funds, by increasing income or otherwise related to payment for goods (performance of work, provision of services);

property rights;

Interest on promissory notes, interest on a commodity loan in excess of the amount of interest calculated in accordance with the refinancing rate of the Bank of Russia Federation;

Insurance payments under insurance contracts for the risk of non-fulfillment of contractual obligations.

Based on the fact that in the case of calculating VAT on other objects of taxation (transfer of goods, performance of work, provision of services for own needs and performance of construction and installation works for own consumption), there is no buyer who would need an invoice to accept VAT for deduction, the invoice in these cases is issued in one copy.

An invoice can be drawn up and issued on paper and (or) in electronic form.

For the preparation of invoices in electronic form must be observed following conditions:

Mutual consent of the parties to the transaction;

The specified parties have compatible technical means and capabilities for receiving and processing these invoices in accordance with the established formats and procedures.

An invoice drawn up in electronic form is signed by an electronic digital signature of the head of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization, individual entrepreneur in accordance with the legislation of the Russian Federation.

Completing invoices

An invoice is a document used to accept VAT amounts presented for deduction or reimbursement.

Invoices drawn up and issued in violation of the procedure established by the Tax Code of the Russian Federation cannot be the basis for accepting tax amounts presented to the buyer by the seller for deduction or reimbursement. Making additional requirements for filling out invoices is illegal, therefore, in order not to let down your buyers and customers, you should fill in the mandatory details of the invoice very carefully and accurately.

Mandatory details of the invoice are given in clauses 5 and 6 of Art. 169 of the Tax Code of the Russian Federation.

The invoice form is given in Decree No. 914.

Consider the required details.

Invoice number - line 1.

The numbering is carried out in accordance with the register of issued invoices.

The invoice date is line 1.

AT this case This refers to the date of issue, preparation of the invoice. Participants in the operation:

a) the seller - line 2;

b) the buyer - line 6;

c) shipper - line 3;

d) consignee - line 4.

The seller and the buyer are understood as participants in various transactions, one of which - the seller - has some kind of non-monetary obligation, and the other - the buyer - is obliged to pay for it. In other words, the seller is a supplier of goods and materials, a service provider, a contractor, a lessor, a carrier, etc., a buyer is a customer, client, tenant, etc.

To fill out an invoice, you must provide the following information about the buyer and seller:

In the line "Seller" or "Buyer" - full or abbreviated name, fixed in the constituent documents;

In the line "Address" - the legal address corresponding to the constituent documents. Not to be confused with the actual);

In the line "Identification number of the seller or buyer" - TIN and in the line "Reason code for registration of the taxpayer - seller or buyer" - KPP.

Consignor - a person who directly transfers the goods (hands over to the carrier):

Name - the full or abbreviated name of the consignor, specified in the constituent documents. If the seller and the shipper are the same person, then you can write "same". If the seller and the shipper are not the same person, then the mailing address of the shipper is indicated.

Consignee - the person who actually receives the goods:

Name - the full or abbreviated name of the consignor, indicated in the constituent documents;

Mailing address.

NOTE!

You cannot write “He is the same” on this line, even if the buyer and consignee are the same person. The fact is that information about the shipper is located in the invoice after the information about the seller. Accordingly, in this case it is immediately clear about whom in question. Information about: the consignee should be indicated after the information about the consignor. If we write in the line: about the consignee "he is", then it turns out that the consignee is the same person as the consignor.

Line 5 "Payment" indicates the details (number and date of compilation) of the payment and settlement document or cashier's check. This indicator is filled in only if, by the time the invoice is drawn up, a settlement document is already available. In the normal situation, this is possible upon receipt of an advance or if payment is made at the time of issuing an invoice.

In other cases, the line is not filled.

Subject of operation (goods, works, services):

Column 1 indicates the name of goods (works, services) and their technical characteristics, including model numbers, types, sizes, GOSTs, parameters, etc. (for example, “Women's winter coat, r. 42-46, article 118”), a description of the work performed, the services rendered. This column also indicates the name of the transferred property rights;

Column 2 - the unit of measurement accepted for this product (pieces, kilograms, meters, etc.), if it is possible to indicate it. So, for example, consulting services can be measured in hours, while repair and construction works do not have units of measurement. In the latter case, the column is not filled;

Column 3 - the quantity (volume) of goods supplied (shipped) according to the invoice (work performed, services rendered), property rights transferred based on the accepted units of measurement. It is also filled in if it is possible to indicate them;

Column 4 - the price (tariff) of the goods (work performed, services rendered), the transferred property right per unit of measurement (if it is possible to indicate it) under the agreement (contract) excluding VAT (in the case of applying state regulated prices (tariffs), including VAT, - price (tariff) per unit of measurement with VAT);

Column 5 - the cost of the total amount of goods supplied (shipped) according to the invoice (work performed, services rendered), property rights transferred without VAT;

Column 6 - the amount of excise tax on excisable goods. If the goods are not excisable, then the column is not filled;

Column 7 - VAT tax rate. There are three of them - 18, 10 and 0%;

Column 8 - the amount of VAT charged to the buyer of goods (work performed, services rendered), property rights transferred, determined based on the applicable tax rates. It is calculated by multiplying the indicator of column 5 by the rate of column 7 as a percentage;

Column 9 - the cost of the entire quantity of goods supplied (shipped) under the invoice (work performed, services rendered), property rights transferred, taking into account the amount of VAT Calculated by summing the indicator of column 5 and VAT of column 8;

Column 10 - the country of origin of the goods. Indicated for goods whose country of origin is not the Russian Federation;

Column 11 - the number of the cargo customs declaration, in accordance with which the customs clearance of foreign-made goods was carried out. When selling domestically produced goods, a dash is put in the column. If the organization is not a direct importer of the goods sold, then this indicator is rewritten from the invoice of the supplier from whom the goods were purchased. This supplier is responsible for the correctness of the customs declaration number. The taxpayer himself is responsible only for the compliance of the information indicated by him with the data contained in the invoices received by him.

In addition to these, the invoice contains the following details. Signatures from the seller and their transcripts:

Head of the organization;

Chief Accountant.

In order not to suspend the work of the head and chief accountant, the signing of invoices in large organizations is entrusted to authorized persons (order).

Signatures on the invoice must be original. Facsimile is not allowed.

Since September 1, 2010, Federal Law No. 229-FZ dated July 27, 2010 has supplemented the list of mandatory invoice details with the “Currency name” variable. If, under the terms of the transaction, the obligation is expressed in foreign currency, then the amounts indicated in the invoice may also be expressed in foreign currency. Therefore, the amount in the invoice may not necessarily be indicated in rubles. But in the current form of the invoice, the indicator "Name of currency" is missing. The Ministry of Finance of Russia in its clarifications has repeatedly indicated that until the Government of the Russian Federation approves the invoice form, which provides for the indicator “Name of currency” and the procedure for filling out this indicator, it is not required to indicate the name of the currency in invoices (letters of the Ministry of Finance of Russia dated 12.10.2010 No. 03- 07-09/46, dated 10/22/2010 No. 03-07-11/417, dated 12/29/2010 No. 03-07-09/55). Therefore, at the moment, this indicator can be indicated as an additional requisite.

The invoice can be certified by the seal of the organization. But this requisite is not mandatory, although a document certified by a seal commands more respect and reduces the likelihood of forgery.

If the invoice is issued by an individual entrepreneur, then the details of the certificate of state registration of this entrepreneur must be indicated.

Samples of filling out invoices are given.

The organization has the right to enter additional details in the invoice. At the same time, the sequence of location and the number of indicators of mandatory details should not change. The invoice form with additional details must be approved in the appendix to the order on accounting policy.

Invoices should not have erasures and blots. Corrections to invoices can only be made by the corrective method, which consists in the following: incorrect text or amounts are crossed out and the corrected text or amounts are inscribed above the crossed out text. Strikethrough is done with one line so that you can read the corrected one. Corrections in the invoice must be certified by the signature of the manager and the seal of the seller indicating the date the correction was made. In this case, we have a contradiction: the seal on the invoice itself is not a mandatory requisite, and the certification of corrections in it with a seal is mandatory (clause 29 of Resolution No. 914).

It is allowed to fill in invoices in a combined way, i.e. partly with the help of a computer, partly by hand, subject to all the above filling standards (clause 14 of Decree No. 914).

Rules for keeping records of received and issued invoices

In accordance with paragraph 3 of Art. 169 of the Tax Code of the Russian Federation, all taxpayers are required to keep registers of received and issued invoices. The order of their conduct is given in Decree N ° 914.

Keeping records of received invoices

Buyers keep a log of invoices received from sellers. Received invoices are stored in this journal.

Accounting of invoices received from sellers is kept in the journal as they are received. You should pay attention to this, since very often taxpayers select invoices as they accept VAT for deduction, and not as they are received by the organization.

The register of received invoices must be laced and numbered. Received invoices are kept together with the ledger for five years from the date of issue.

According to clause 5 of Decree No. 914, in the register of invoices received from the importing buyer, when goods are imported into the customs territory of the Russian Federation, cargo customs declarations or their duly certified copies must be kept, and payment documents,

Most likely, it will be inconvenient for the taxpayer to keep payment documents in the register. Payment documents should be kept as attachments to bank statements (if payment was made by bank transfer) or in advance reports of employees of the organization (if payment was made in cash). It can be recommended to keep copies of payment documents certified by the management of the organization in the journal. They should be marked where the originals are.

When acquiring services for hiring residential premises during a business trip of employees and services for transporting employees to the place of a business trip and back, including services for providing bedding for use on trains, duly filled out strict reporting forms (or their copies) with a dedicated separate the VAT amount line is stored by the buyer in the register of received invoices.

2. Rules for keeping records of received and issued invoices

When importing goods into the territory of the Russian Federation from the territory of the Republic of Belarus, in respect of which VAT is collected by tax authorities in accordance with the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of levying indirect taxes on the export and import of goods, performance of work, provision of services dated 15 September 2004, applications for the importation of goods and payment of indirect taxes with marks of the tax authorities on the payment of VAT tax or copies thereof, certified by the head and chief accountant of the organization (individual entrepreneur), and copies of payment documents confirming the actual payment of VAT cost, are kept by buyer in the journal of received invoices.

Upon receipt of property, intangible assets, property rights as a contribution to the authorized (reserve) capital of business companies and partnerships or share contributions to unit funds of cooperatives, documents that formalize the transfer of property, intangible assets, property rights and which indicate the amount of tax recovered by the shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, or their notarized copies are kept by the receiving organization in the register of received invoices.

In practice, taxpayers-buyers often face a situation where an invoice issued by the seller in one reporting period gets to the taxpayer-buyer much later. In this case, it is desirable to confirm the date of receipt of the invoice. To do this, keep the envelope with a postmark or get the signature of the courier who delivered the documents.

The form of the accounting journal for received invoices is not legally established, therefore, if the taxpayer simply stitches together invoices for a certain period (for example, for a tax period), this will not be a mistake.

The sequence of work with the accounting journal of received invoices is as follows:

1) upon receipt of an invoice, it is assigned an appropriate number according to the journal;

2) the data of received invoices are reflected in the journal;

3) received invoices are filed in a journal;

4) when the right to accept VAT amounts for deduction arises, you can transfer the indicators of this invoice to the purchase book.

Maintaining a journal of issued invoices

Sellers keep a log of invoices issued to buyers. Issued invoices are stored with this journal.

Accounting for invoices in the journal is carried out in chronological order as they are issued.

The logbook must be laced and numbered. Issued invoices are kept together with the ledger for five years from the date of issue.

The form of the accounting journal for issued invoices is not legally established. Therefore, if the taxpayer will simply stitch together invoices for a certain period (for example, for a tax period), this will not be a mistake.

The procedure for working with the accounting journal of issued invoices is as follows:

1) when drawing up an invoice, it is assigned an appropriate number according to the journal;

2) the data of issued invoices are reflected in the table of contents of the journal;

3) the second copies of the issued invoices are filed in the journal;

4) when an obligation arises to accrue VAT amounts payable to the budget, you can transfer the indicators of this invoice to the sales book.

The order of keeping books of sales and purchases

Sales ledger management

To account for invoices issued to the buyer, taxpayers are required to keep, in addition to the register of invoices issued, a sales book.

It registers invoices drawn up by the seller when performing transactions that are recognized as objects that are subject to VAT tax, including those that are not subject to taxation (exempt from taxation).

If the taxpayer issues to the buyer, instead of an invoice, documents equated to him, then these documents are registered in the sales book. Such documents are tapes of cash registers and strict reporting forms or summary data of strict reporting documents based on an inventory compiled on the basis of sales results for the calendar month.

Upon receipt of funds in the form of payment, partial payment on account of the upcoming supply of goods (performance of work, provision of services), transfer of property rights, the seller draws up an invoice, which is recorded in the sales book.

The sales book is maintained by the taxpayer in order to determine the amount of the VAT tax liability.

The sales book must be kept by the supplier for a full five years from the date of the last entry. The sales book must be laced and its pages numbered and sealed. Control over the correctness of maintaining the sales book is carried out by the head of the organization or a person authorized by him.

Registration of invoices in the sales book is carried out in chronological order in the tax period in which the tax liability arises.

The sales book can be kept electronically. After the expiration of the tax period, but no later than the 20th day of the month following the expired tax period, the sales book is printed out, the pages are numbered and sealed.

The form of the sales book is given in Annex No. 3 to the Rules for maintaining registers of received and issued invoices, books of purchases and sales books when calculating value added tax, approved by Resolution No. 914 (hereinafter - the Rules approved by Resolution No. 914).

At the top of each sheet of the sales book is indicated:

Full or abbreviated name of the seller in accordance with the constituent documents;

Seller identification number (TIN) and registration reason code (KPP);

The tax period in which the sales were made (determined in accordance with Article 163 of the Tax Code of the Russian Federation).

When filling out the sales book, indicate:

In column 1 - the date and number of the seller's invoice;

Column 2 - the name of the buyer according to the invoice, i.e. its full or abbreviated name, enshrined in the constituent documents;

Column 3 - identification number of the buyer according to the invoice;

Column For - code of the reason for registration of the buyer;

Column 36 - date of payment of the seller's invoice;

Column 4 - the total amount of sales on the invoice, including VAT. In general, this amount should correspond to the amount of the accounting entry D-t 62 K-t 90-1 - for a specific buyer who has been issued an invoice.

Columns 5 to 8 indicate sales and VAT amounts calculated at the relevant tax rates:

In column 5 - sales subject to VAT at a rate of 18% (clause 3, article 164 of the Tax Code of the Russian Federation). Column 5 consists of two parts:

1) column 5a, which indicates the cost of sales without VAT;

2) column 56, which indicates the amount of VAT calculated on the cost of sales at a rate of 18% [(5a) x 18%], and if the amount of tax is determined by the calculation method, at the appropriate rate in accordance with paragraph 4 of Art. 164 of the Tax Code of the Russian Federation 1(4) x 18/118];

Column 6 - sales subject to VAT at a rate of 10% (clause 2, article 164 of the Tax Code of the Russian Federation). Column 6 consists of two parts:

1) column 6a, which indicates the cost of sales without VAT;

2) column 66, which indicates the amount of VAT calculated on the cost of sales at a rate of 10% [(6a) x 10%], and if the amount of tax is determined by the calculation method, at the appropriate rate in accordance with paragraph 4 of Art. 164 of the Tax Code of the Russian Federation [(4) x 10/110];

Column 7 - the total amount of sales on the invoice, subject to VAT at a rate of 0% (clause 1, article 164 of the Tax Code of the Russian Federation);

Column 8 - sales subject to VAT at a rate of 20%. This column is filled in before completion of settlements for goods (works, services) shipped (performed, rendered) before January 1, 2004. It also consists of two parts:

1) column 8a, which indicates the cost of sales without VAT;

2) column 86, which indicates the amount of VAT calculated on the cost of sales at a rate of 20% [(8a) x 20%], and if the amount of tax is determined by the calculation method, at the appropriate rate in accordance with paragraph 4 of Art. 164 of the Tax Code of the Russian Federation [(4) x 20/120];

Column 9 - the total amount of sales on the invoice, exempt from VAT (Article 149 of the Tax Code of the Russian Federation).

At the end of the tax period, the results are summarized in columns 4, 5a, 56, 6a, 66, 7, 8a, 86 and 9.

If it is necessary to make changes to the sales book, the registration of the invoice is made in an additional sheet of the sales book for the tax period in which the invoice was registered before the corrections were made to it. Additional sheets of the sales book are its integral part. The form of an additional sheet of the sales book is given in Appendix No. 5 to the Rules approved by Decree No. 914. The composition of the indicators of the additional sheet practically coincides with the indicators of the sales book itself. The only difference is the indication at the top of the sheet of the date of its compilation.

Based on these data, a VAT tax return is filled out.

Maintaining a customer purchase ledger

To record invoices issued by sellers of goods (works, services), taxpayers-buyers are required to keep a purchase book in addition to the register of received invoices.

It registers invoices issued by sellers to buyers of goods (works, services) in order to determine the amount of VAT presented by the latter for deduction (reimbursement).

VAT amounts on purchased (received) goods (works, services) are accepted for deduction (reimbursement) from the buyer only if there are invoices confirming the cost of the purchased goods (works, services), and corresponding entries in the purchase book.

Invoices received from sellers are recorded in the purchase book in chronological order in the tax period when it becomes possible to accept the VAT amount for deduction, in accordance with the procedure established in Art. 172 of the Tax Code of the Russian Federation.

NOTE!

In accordance with paragraph 2 of Art. 171 of the Tax Code of the Russian Federation, tax amounts presented to the taxpayer upon the acquisition of goods (works, services), as well as property rights to: the territory of the Russian Federation are subject to deductions. Thus, only invoices issued by a Russian counterparty can be registered in the purchase book. Invoices issued by foreign contractors are not registered in the purchase book.

The purchase book is kept by the buyer for a full five years from the date of the last entry.

The shopping book must be laced, and its pages numbered and sealed.

The purchase book can be kept electronically. At the end of the tax period, but not later than the 20th day of the month following the expired tax period, the purchase book is printed out, the pages are numbered and sealed.

Control over the correctness of the book of purchases is carried out by the head of the organization or a person authorized by him.

If an organization purchases goods by import, it pays VAT to the customs authorities. In this case, there is no invoice. In the book of purchases, instead of an invoice, a customs declaration for the import of goods and documents confirming the actual payment of tax to the customs authority are registered.

When importing goods into the territory of the Russian Federation from the territory of the Republic of Belarus, in respect of which VAT is collected by tax authorities in accordance with the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of levying indirect taxes on the export and import of goods, performance of work, provision of services dated 15 September 2004, in the book of purchases, applications for the importation of goods and the payment of indirect taxes are registered with notes from the tax authorities on the payment of value added tax and details of documents confirming the actual payment of VAT.

In addition to invoices, registration in the purchase book is also subject to documents that formalize the transfer of property, intangible assets, property rights as a contribution to the authorized (share) capital of business companies and partnerships or share contributions to unit funds of cooperatives and which indicate the amount of tax restored shareholder (participant, shareholder).

Invoices issued and registered by the taxpayer in the sales book upon receipt of payment, partial payment against the upcoming supply of goods (performance of work, provision of services), are registered by him in the purchase book upon shipment of goods (performance of work, provision of services) against the received payment, partial payment indicating the corresponding amount of VAT.

In the event of a change in the terms or termination of the relevant agreement and the return of the relevant amounts of payment, partial payment received on account of the upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, invoices issued and registered by sellers in the sales book upon receipt of the specified amounts , are registered by them in the purchase book after the relevant adjustment operations are reflected in the accounting in connection with the refusal of goods (works, services), property rights, but no later than one year from the moment of refusal.

When acquiring services for hiring residential premises during a business trip of employees and services for transporting employees to the place of a business trip and back, including services for providing bedding for use on trains, strict reporting forms filled out in the prescribed manner (or copies thereof) are registered in the purchase book ) with a separate line for the amount of VAT issued to the employee and included by him in the business trip report.

The purchase book does not include invoices received:

When gratuitous transfer of goods (performance of work, provision of services), including fixed assets and intangible assets;

An exchange participant (broker) when carrying out transactions for the sale and purchase of foreign currency, securities;

Commission agent (attorney) from the committent (principal) but transferred for sale of goods;

Buyers who transfer cash to the seller in the form of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights on these funds.

The form of the purchase book is given in Appendix No. 2 to the Rules approved by Resolution No. 914.

At the top of each sheet of the purchase book are indicated:

Full or abbreviated name of the buyer, in accordance with the constituent documents;

Buyer identification number (TIN) and registration reason code (KPP);

The tax period in which purchases were made (determined in accordance with Article 163 of the Tax Code of the Russian Federation).

When filling out the purchase book, indicate:

In column 1 - the serial number of the record of information about the invoice. This number will not necessarily coincide with the serial number of the invoice in the register of received invoices, since the fact of receiving an invoice is not necessarily the fact of accepting VAT for deduction;

Column 2 - the date and number of the invoice assigned to him by the seller of goods (works, services);

Column 3 - date of payment of the invoice;

Column 4 - date of registration of goods (works, services).

At least one of these three dates (in columns 2-4) must refer to the tax period in which this invoice is registered. The remaining dates either also belong to this period, or refer to other periods.

In column 5 indicate the name of the seller who issued the invoices, in column 5a - his identification number (TIN), and in column 56 - his registration reason code (KPP).

Column 6 is filled in completely only when registering invoices issued for the sale of goods imported into the customs territory of the Russian Federation. In case of sale of goods Russian production only the country of origin is indicated - Russia. If the goods are imported, then column 6 indicates the country of origin of the goods and the number of the customs declaration. The number of the customs cargo declaration (CCD) means the registration number of the cargo customs declaration assigned by an official of the customs authority of the Russian Federation upon its acceptance (from column 7 of the customs declaration), indicating through the fraction sign "/" the serial number of the goods from column 32 of the main or additional sheet 1TD or from the list of goods, if the list of goods was used instead of additional sheets when declaring.

Column 7 indicates the total amount of purchases on the invoice, including VAT.

Columns 8 to 11 indicate purchases and VAT amounts calculated at the relevant tax rates:

In column 8 - the cost of purchases taxed at a rate of 18% (clause 3, article 164 of the Tax Code of the Russian Federation). Column 8 consists of two parts:

1) column 8a, which indicates the cost of purchases without VAT;

2) column 86, which indicates the amount of VAT calculated on the cost of purchases at a rate of 18% [(8a) x 18%], and if the amount of tax is determined by the calculation method, at the appropriate rate in accordance with paragraph 4 of Art. 164 of the Tax Code of the Russian Federation [(7) x 18/118];

Column 9 - purchases subject to VAT at a rate of 10% (and. 2, article 164 of the Tax Code of the Russian Federation). Column 9 consists of two parts:

1) column 9a, which indicates the cost of purchases without VAT;

2) column 96, which indicates the amount of VAT calculated on the cost of purchases at a rate of 10% [(9a) x 10%], and if the amount of tax is determined by the calculation method, at the appropriate rate in accordance with paragraph 4 of Art. 164 of the Tax Code of the Russian Federation [(7) x 10/110];

Column 10 - the total amount of purchases on the invoice, subject to VAT at a rate of 0% (clause 1, article 164 of the Tax Code of the Russian Federation). This column is filled in by taxpayers who sell goods for export and who are provided with works and services directly related to the production and sale of these goods. Such works and services include works (services) for accompanying, transporting, loading and reloading goods exported outside the territory of the Russian Federation and imported into the Russian Federation, performed by Russian carriers, and other similar works (services);

Column 11 - purchases subject to VAT at a rate of 20%. This column is filled in before the completion of settlements for goods (works, services) shipped (performed, rendered) before January 1, 2004. Column 11 consists of two parts:

column Pa, which indicates the cost of purchases without VAT; column 116, which indicates the amount of VAT calculated on the cost of purchases at a rate of 20% [(11a) x 20%], and if the amount of tax is determined by the calculation method, at the appropriate rate in accordance with paragraph 4 of Art. 164 of the Tax Code of the Russian Federation [(7) x 20/120]; Column 12 indicates the total amount of purchases on the invoice that are exempt from VAT (Article 149 of the Tax Code of the Russian Federation).

For each tax period (month, quarter), the purchase book summarizes the results for columns 7, 8a, 8b, 9a, 9b, 10, 11a, 11b and 12, which are used when compiling a VAT tax return.

If it is necessary to make changes to the purchase book, an entry on the cancellation of the invoice is made in an additional sheet of the purchase book for the tax period in which the invoice was registered before the corrections were made to it. Additional sheets of the shopping book are its integral part. The form of an additional sheet of the purchase book is given in Appendix No. 4 to the Rules approved by Resolution No. 914. The composition of the indicators of the additional sheet practically coincides with the indicators of the purchase book itself. The only difference is the indication at the top of the sheet of the date of its compilation.

Invoices upon receipt of prepayment against the shipment of goods

(performance of work, provision of services)

For the purposes of calculating VAT, prepayment, payment or partial payment received on account of the forthcoming delivery of goods (performance of work, provision of services) will be the funds received by taxpayers from buyers of goods (work, services) until the moment of shipment of goods (performance of work, provision of services). ).

In accordance with paragraph 1 of Art. 167 of the Tax Code of the Russian Federation at the time of receiving an advance payment for the upcoming supply of goods (performance of work, provision of services), transfer of property rights, VAT should be calculated from it and an invoice should be drawn up.

But there are exceptions to this rule. So, VAT is not calculated on the prepayment received on account of the forthcoming deliveries of goods (performance of work, provision of services):

The duration of the production cycle of production of which is more than six months, when the taxpayer determines the tax base as the shipment (transfer) of such goods (performance of work, provision of services) (according to the List of goods (work, services), the duration of the production cycle of production (performance, provision) of which is more than six months, approved by Decree of the Government of the Russian Federation of July 28, 2006 No. 468);

Which are taxed at a tax rate of 0% in accordance with paragraph 1 of Art. 164 of the Tax Code of the Russian Federation;

Which are not subject to taxation (exempted from taxation) in accordance with Art. 149 of the Tax Code of the Russian Federation.

Accordingly, in these cases, invoices are not drawn up.

For all other taxpayers upon receipt of payment (partial payment) on account of the forthcoming supply of goods (performance of work, provision of services), the amount of VAT on the basis of paragraph 4 of Art. 164 of the Tax Code of the Russian Federation is determined by the calculation method. The tax rate for calculating the amount of VAT on the received advance payment is determined as the percentage of the tax rate provided for the goods (work, service), for the shipment (performance, rendering) of which it was received, to the tax base, taken as 100 and increased by the corresponding tax rate , i.e. the settlement rate is applied: 18/118 or 10/110.

If the contract provides for the supply of goods, the taxation of which is carried out at rates of both 10 and 18%, then in the invoice the goods should be allocated to separate positions based on the information contained in the contracts, indicating the corresponding tax rates. If it is not known for the shipment of which goods the prepayment was received, it is necessary to indicate the generalized name of the goods with the indication of the rate 18/118.

The invoice for the prepayment received is drawn up in two copies and recorded in the register of issued invoices. One copy of the invoice should normally be handed over to the buyer.

An invoice is drawn up for an advance payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights no later than five calendar days from the date of their receipt.

When issuing an invoice for advance payment (partial payment) received under contracts providing for different terms for the delivery of goods (performance of work, provision of services), the amount of this payment should not be allocated to separate positions.

If, within five calendar days counting from the date of receipt of advance payment (partial payment), goods are shipped (performance of work, provision of services, transfer of property rights) against this payment (partial payment), invoices for advance payment (partial payment) does not need to be presented to the buyer.

If payment (partial payment) against the forthcoming deliveries of goods (performance of work, provision of services, transfer of property rights) is carried out in a non-monetary form, then corresponding invoices are also issued.

The invoice form for prepayment is the same as for or. loading (transfer) of goods (works, services), property rights, given by the Rules approved by Resolution No. 914.

A list of mandatory details of such an invoice and the specifics of their completion has been established:

line 1 indicates the serial number and date of issue of the invoice

in line 2 "Seller" the full and abbreviated name of the seller is entered in accordance with the constituent documents;

in line 2a "Address" the location of the seller is given according to the constituent documents;

line 26 "TIN / KPP of the seller" indicates the identification number and code of the reason for registering the taxpayer-seller;

line 3 "Consignor and his address" is not filled in, i.e. a dash should be put;

line 4 "Consignee and his address" is not filled in, i.e. should put a dash;

line 5 “To the settlement and payment document” contains the details of the payment document by which the prepayment was transferred;

line 6 "Buyer" shall reflect the full (abbreviated) name of the buyer in accordance with the constituent documents;

line 6a "Address" indicates the location of the buyer in accordance with the constituent documents;

line 66 "TIN/KPP of the buyer" shall reflect the identification number and code of the reason for the supply to the taxpayer-buyer.

Columns 1-11 indicate the following information:

In column 1 - the names of the supplied goods (description of works, services), property rights, against which the prepayment was received;

Columns 2-6, 10 and 11 are not filled in, i.e. they should have dashes

In column 7 "Tax rate" - the corresponding estimated tax rate - 10/110 or 18/118;

In column 8 "Amount of tax" - the amount of tax calculated at the appropriate estimated rate;

In column 9 "Cost of goods (works, services), total including tax" - the amount of the received prepayment;

Since September 1, 2010, Federal Law No. 229-FZ dated July 27, 2010 has supplemented the list of mandatory invoice details with the “Currency name” variable. If, under the terms of the transaction, the obligation is expressed in foreign currency, then the amounts indicated in the invoice may also be expressed in foreign currency. Therefore, the amount in the invoice may not necessarily be indicated in rubles. But in the current form of the invoice, the indicator "Name of currency" is missing. The Ministry of Finance of Russia in its clarifications has repeatedly indicated that until the Government of the Russian Federation approves the invoice form, which provides for the indicator “Name of currency” and the procedure for filling out this indicator, it is not required to indicate the name of the currency in invoices (letters of the Ministry of Finance of Russia dated 12.10.2010 No. 03- 07-09/46, dated 10.22.201С No. 03-07-11/417, dated 12.29.2010 No. 03-07-09/55). Therefore, at the moment, this indicator can be indicated as an additional requisite.

One of the first problems faced by taxpayers when issuing "advance" invoices is the indication of the names of the supplied goods (description of works, services), property rights. After all, it is not always possible to accurately determine this list at the time of receiving an advance payment. Therefore, under such contracts, which provide for the shipment of goods in accordance with the application (specification) drawn up after payment, you should indicate the generalized name of the goods (or groups of goods), for example, petroleum products, confectionery, bakery products, stationery.

When registering in the sales book invoices drawn up by a taxpayer-seller upon receipt of an advance payment for the upcoming supply of goods, performance of work or provision of services, the following features should be taken into account:

Column 4 indicates the amount of payment received (partial payment) on the invoice, including VAT;

Columns 5a and 6a "Cost of sales without VAT" are not filled in. They are dashed;

columns 5b 6b indicate the amounts of VAT determined at the estimated rates of 18/118 and 10/110, respectively.

Therefore, the total amount in column 4 "Total sales, including VAT" will not be equal to the sum of the totals in columns 5a-9 of the sales book for this tax period.

When making an entry subject to cancellation in an additional sheet to the sales book on the invoice for the amount of payment (partial payment) received against the upcoming supply of goods (performance of work, provision of services), transfer of property rights until corrections are made to it and registration of the invoice with the corrections made to it in columns 5a and 6a dashes are put.

If in the future the terms of the contract are changed or the contract is terminated, and the prepayment is returned to the buyer, then the sellers will have to register an invoice for this prepayment in the purchase book after the corresponding adjustment operations are reflected in the accounting in connection with the refusal of goods (works, services ), property rights, but not later than one year from the date of refusal. Naturally, this should be done provided that the prepayment invoice has been registered in the sales book in a timely manner.

Sellers who have received an advance payment in a non-monetary form, write out and register an invoice for it in the sales book. In the future, when goods are shipped (work is performed, services are rendered) against the received prepayment amount, this invoice is registered in the purchase book.

After the goods (works, services) for which the advance payment was received are shipped (works are performed, services are rendered), an invoice is issued in the usual manner in two copies. The first copy is handed over to the buyer, and the second is registered in the register of issued invoices and in the sales book. The invoice must be issued no later than five calendar days from the date of shipment of the goods (performance of work, provision of services), against which the prepayment was received.

At the same time, VAT amounts calculated from prepayments are subject to deductions in accordance with paragraph 8 of Art. 171 of the Tax Code of the Russian Federation.

Invoices issued and registered by the taxpayer in the sales book upon receipt of payment (partial payment) against the upcoming supply of goods (performance of work, provision of services), are registered by him in the purchase book upon shipment of goods (performance of work, provision of services) against the received prepayment indicating the corresponding amount of VAT. That is, if the prepayment received is equal to or less than the value of the shipped goods (work performed, services rendered), then after shipment, VAT calculated on the entire amount of the prepayment is accepted for deduction. If the value of the shipped goods (work performed, services rendered) does not exceed the amount of the prepayment received, then only the part of the tax corresponding to the value of the shipped goods is deductible.

A similar procedure applies to the return to the buyer of the amount of the prepayment transferred by him.

In column 5 "Name of the seller" of the book of purchases, the name of the seller of goods (works, services) who paid VAT on the received advance payments to the budget should be indicated.

Below are the features of the design of the purchase book and an additional sheet to the purchase book when reflecting prepaid invoices in them:

Column 7 "Total purchases, including VAT" indicates the amount of prepayment, including VAT;

Columns 8 and 9 "Purchases taxed at the rate ..." indicate the amount of prepayment, the tax on which is determined at the estimated rates of 18/118 and 10/110, respectively;

Columns 8b6 and 9b "VAT amount" indicate the amount of tax determined at the estimated rates of 18/118 and 10/110, respectively.

In columns 4, 6, 8a and 9a, when reflecting an invoice for a credited prepayment, as well as when making an entry subject to cancellation in an additional sheet to the purchase book on an invoice for the transferred amount of payment (partial payment) against the upcoming deliveries of goods (fulfillment works, provision of services), transfer of property rights are dashed.

NOTE!

The proposed procedure for accounting for invoices for prepayment received is applied even when the prepayment and shipment occurred in the same tax period, except for the situation when the shipment of goods (performance of work, provision of services, transfer of property rights) against this payment (partial payment) was made within five calendar days counting from the date of receipt of advance payment (partial payment).

From January 1, 2009, when transferring an advance payment, a taxpayer may deduct the amount of VAT included in the amount of this advance payment, subject to a number of conditions:

Availability of an invoice from the seller for the transferred prepayment;

Availability of documents confirming the actual transfer of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights;

The existence of an agreement providing for the transfer of the specified amounts. The buyer can register the prepayment invoice received from the seller in the purchase book and deduct the VAT indicated in it.

NOTE!

Maybe, but you don't have to! According to paragraph 1 of Art. 171 of the Tax Code of the Russian Federation, when calculating the amount of VAT payable to the budget, the taxpayer has the right to reduce the total amount of tax calculated on transactions recognized as an object of taxation by the tax deductions established by this article of the Tax Code of the Russian Federation. The above letter from the Ministry of Finance of Russia indicates that in this situation, the opinion of the Federal Tax Service of Russia is supported that the Tax Code of the Russian Federation provides for the right of the taxpayer to deduct VAT on the listed amounts of preliminary: payment (partial payment), and not the obligation to accept the tax deductible. Thus: if the taxpayer uses his right to accept the tax deduction on the goods (works, services) received, and not on the advance payment (partial: payment) of the specified goods (works, services), then this does not lead to an underestimation of the tax base and; the amount of tax payable to the budget.

If the taxpayer has transferred an advance payment on account of the forthcoming deliveries of goods (performance of works, provision of services), transfer of property rights, which will later be used simultaneously in taxable and non-VATable transactions, then an invoice issued by the supplier for this advance payment is recorded in the purchase book, for the entire amount specified in this invoice. In the future, when the tax is restored, the invoices on the basis of which the tax amounts are accepted for deduction are subject to registration in the book

2016-12-08T13:45:26+00:00

With this article, I open a series of lessons on working with VAT in 1C: Accounting 8.3 (version 3.0). We'll consider simple examples accounting in practice.

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

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

So let's get started

In the middle of the last century Laure Maurice(Frenchman) invented a new tax - value added tax, for short.

The idea of ​​the tax turned out to be so successful that, over time, VAT appeared in other countries (there are now 137 of them), VAT came to Russia on January 1, 1992.

By the way, wonderfully structured information about VAT is on the website of the tax service, I recommend reading it (link).

Situation for accounting

We (VAT payer)

01.01.2016 bought armchair for 11800 rubles (including VAT 1800 rubles)

05.01.2016 sold armchair for 25000 rubles (including VAT 3813.56 rubles)

Required:

• enter documents into the database
• create a shopping book
• create a sales book
• fill in the VAT return for the 1st quarter of 2016

We'll do it all together, and along the way, I'll point out the details you need to know in order to understand the behavior of the program.

Entering the purchase

We go to the "Purchases" section, the "Receipt" item ():

Create a new goods and services receipt document:

We fill it in accordance with our data:

When creating a new item of the nomenclature, do not forget to indicate the VAT rate of 18% in its card:

This is necessary for convenience - it will be automatically inserted into all documents.

We also pay attention to the item "VAT on top" highlighted in the figure of the document:

When you click on it, a dialog appears in which we can specify the method of calculating VAT in the document (from above or in total):

Here we can also set the "VAT included in the cost" checkbox if it is required to make the incoming VAT part of the cost (attributed to 41 accounts instead of 19).

We leave everything by default (as in the picture).

We post the document and look at the resulting postings (button DtKt):

Everything is logical:

• 10,000 rubles went to the cost price (debit 41 accounts) in correspondence with our debt to the supplier (credit 60).
• 1,800 rubles were spent on the so-called "incoming" VAT, which we will take to offset (debit 19) in correspondence with our debt to the supplier (credit 60).

In total, after these postings:

• The cost of goods (debit 41) is 10,000 rubles.
• Incoming VAT to offset (debit 19) - 1,800 rubles.
• Our debt to the supplier (loan 60) is 11,800 rubles.

That seems to be all, since often accountants, out of habit, pay attention only to the bookmark with accounting entries.

But I want to tell you right away that for the "troika" (as well as for the "two") this approach cannot be considered sufficient. And that's why.

1C: Accounting 3.0 in addition to accounting entries still makes records on the so-called registers. It is on the records in these registers that she focuses in her work.

The book of income and expenses, the book of purchases and sales, certificates, declarations for reporting ... almost everything (except for such reports as Account Analysis, SALT, etc.), she fills out precisely on the basis of registers, and not at all accounting accounts .

Therefore, it is simply vital for us to gradually learn to "see" the movements in these registers in order to better understand and, when necessary, correct the behavior of the program.

So, go to the register tab " VAT Claimed":

The arrival of this register accumulates our input VAT (similar to the entry in the debit of the 19th account).

Let's check - have we met all the conditions for this receipt to be reflected in the purchase book?

To do this, go to the "Reports" section and select the "Purchase book" item:

We form it for the 1st quarter of 2016:

And we see that it is completely empty.

And the thing is that we did not register the invoice received from the supplier. Let's do this, and at the same time look at what movements in registers (along with postings) she makes.

To do this, we return to the receipt document and fill in the number and date of the invoice from the supplier in its lower part, then click the "Register" button:

Pay attention to the checkbox "Reflect the VAT deduction in the purchase book by the date of receipt." It is this checkbox that is responsible for the appearance of our receipt in the shopping book:

Let's see the postings and movements in the registers of the received invoice (DtKt button):

The lines are quite expected:

• We deduct input VAT from credit 19 of the account to debit 68.02. With this operation, we reduce our own VAT payable.

Total after this operation:

• As of March 19, the balance is 0.
• On 68.02 - debit balance 1800 (the state owes us at the moment).

And now the most interesting, consider the registers (over time, you need to learn them all along with the chart of accounts).

Register " VAT submitted"- our old friend:

Only this time the entry into it is made as an expense. By doing this, we took away the incoming VAT, similarly to crediting 19 accounts.

And here is a new register for us " VAT Purchases":

You probably already guessed that it is the entry in this register that is responsible for getting into the shopping book.

Book of purchases

We are trying to re-create the purchase book for the 1st quarter:

And voila! Our income got into this book and all thanks to the entry in the register "VAT Purchases".

About the invoice journal

By the way, we have not considered the third register "Journal of invoices". An entry on it has been made, but let's try to form this same journal.

To do this, go to the section "Reports" item "Journal of invoices":

We form this journal for the 1st quarter of 2016 and .. we see that the journal is empty.

Why? After all, we entered the invoice and the entry in the register was made. And the thing is that since 2015, a register of received and issued invoices has been kept only when carrying out business activities in the interests of another person on the basis of intermediary agreements (for example, commission trading).

Our invoice does not fall under this definition, and therefore it does not fall into the magazine.

Making the implementation

We go to the "Sales" section, the item "Implementation (acts, invoices"):

Create a document for the sale of goods and services:

We fill it in accordance with the task:

And again, immediately pay attention to the highlighted item "VAT in the amount."

We post the document and look at postings and movements in registers (button DtKt):

Accounting entries expected:

• We wrote off the cost of the chair (10,000 rubles) on credit 41 and immediately reflected it on debit 90.02 (cost of sales).
• They reflected the proceeds (25,000 rubles) on credit 90.01 and immediately reflected the buyer's debt to us on debit 62.
• Finally, we reflected our VAT debt in the amount of 3813 rubles 56 kopecks to the state on loan 68.02 in correspondence with debit 90.03 (value added tax).

And if we now look at the analysis of 68.02, we will see:

• 1,800 rubles in debit is our input VAT (from the receipt of goods).
• 3,813 rubles and 56 kopecks on the loan is our outgoing VAT (from the sale of goods).
• Well, the credit balance of 2013 rubles and 56 kopecks is the amount that we will have to transfer to the budget for the 1st quarter of 2016.

Everything is clear with the wiring. Let's move on to registers.

Register " VAT Sales" is completely similar to the "VAT Purchases" register, with the only difference being that writing to it ensures that the sale enters the sales book:

Let's check it out.

Sales book

Go to the "Reports" section, "Sales book" item:

We form it for the 1st quarter of 2016 and see our implementation:

Wonderful.

The next step on the way to the formation of a VAT return.

Analysis of VAT accounting

Go to the section "Reports" item "Analysis of accounting for VAT":

We form it for the 1st quarter and very clearly see all accruals (outgoing VAT) and deductions (incoming VAT):

This is where VAT is payable. All values ​​are decipherable.

For example, let's double-click on the implementation with the left mouse button:

Report opened...

In which, by the way, we see our mistake - we forgot to issue an invoice for implementation.

Let's fix this bug. To do this, go to the implementation document and at the very bottom click the "Issue invoice" button:

VAT Accounting Assistant

Now go to the section "Operations" item "VAT Assistant":

We form it for the 1st quarter of 2016:

Here, in order, it tells about the points that you need to go through to form the correct VAT declaration.

To begin with, let's transfer the documents for each month:

This is necessary in case we entered documents retroactively.

We skip the formation of purchase book entries, because for our simplest case they simply will not exist.

And finally, click on the "VAT tax return" item.

Declaration

Declaration opened.

There are many sections here. We will only cover the main points.

First of all, in section 1, the final amount payable to the budget was filled in:

Section 3 contains the tax calculation itself (outgoing and incoming VAT).

Accounting for VAT in accounting is characterized by the fact that the corresponding tax collection must be fully reflected both in the implementation of the business object, and in the purchase of new material assets, as well as multifunctional works and services. When selling VAT, it is charged on the cost of the objects sold.

The VAT calculation is carried out using special fee calculations, to which an additional VAT invoice is usually added. After the turnover of the account within the framework of the loan exceeds the debit one, the difference is immediately transferred to the budget. If the situation proceeds in the opposite direction, then in the vast majority of cases, documents are prepared for reimbursement.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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To understand the features of VAT reflection in accounting, it is necessary to refer to the review of changes in the current legislation, to key rules postings, to clarify the design schemes, to the established accrual instructions, as well as to the procedure for eliminating major errors.

General wiring rules

When purchasing certain assets, value added tax can be reimbursed from the budget. The accounting principles in this case are that the amount of this tax is allocated from the purchase amount and is fixed after that on account 19, which is intended to reflect VAT on acquired values.

It is worth noting that in tax accounting, the main transactions will look like this:

Dt 19 Kt 60	The incoming VAT on the purchased asset is recorded and entries are created immediately after receipt of the invoice.
DT 20-29 Kt19	The tax is written off as a result of the purchase of a particular object or service in cases where it is intended to use them in non-taxable transactions - the corresponding entry is indicated upon receipt of a special accounting statement.
Dt 91 Ct 19	The tax is written off for other expenses, and the entry is made if the invoice from the supplier was not received or was lost.
Dt 20-29 Kt68	The tax is restored if the corresponding transactions do not fall under the taxation procedure.
Dt 68 Ct 19	The entry is made upon receipt - if it concerns operations directly related to export, then the entry is possible immediately after the submission of the established documentation to the territorial department of the tax service.

Brief overview of changes

Accounting for VAT in accounting has recently undergone a number of changes. At the beginning of last year, the limit on fixed assets was increased. Therefore, in 2019 the corresponding amount is 100,000 rubles. The increase in limits also affected fixed assets that were put into direct operation after January 1, 2019.

Among other things, those organizations that have allocated the amount of VAT in documents for buyers will not consider the amount of the corresponding tax as part of their own income. Companies operating on the simplified tax system can now open their own representative offices and branches without the risk of deprivation of legal rights to use the simplified taxation scheme.

Also, all enterprises are now required to submit reports on a new form 6-NDFL every quarter. As for the 2-NDFL form, it still remains in circulation - it must be handed in at the end of each fiscal year. It is worth noting that the personal income tax base can be reduced if it is reduced.

Payment of contributions is made within the terms established by the current legislation. It is worth noting that subsidiaries or branches must pay VAT separately.

Clarifications about design schemes

Computing

To calculate VAT, VAT accounts 19 for acquired valuables, as well as accounts 68 for taxes, are provided.

For the receipt of funds of a material nature, the following postings can be made:

The current legislation establishes that the VAT payment deadline is the 20th day of the month immediately following the reporting quarter. If the funds are not paid before the specified period, then from the next day, penalties and other penalties are charged, the amount of which depends on the current refinancing rate.

It is worth noting that they cannot reduce the tax base, since it does not include accepted income expenses. When the fine is paid, a corresponding check of this operation is carried out.

Agent

In some cases, which are clearly spelled out in the current tax legislation, the company may be a tax agent for VAT.

The company as an agent is relevant in the following established cases:

• when purchasing a certain product or service on the territory of the Russian Federation, if the seller is a foreign organization that is not registered in the regions of the Russian Federation;
• when renting property objects that are directly owned by local municipalities;
• if property or any material is leased from government agencies.

If the company is a tax agent, then the amount of the relevant tax is determined in the following order: the cost of goods and works is determined by multiplying by 18 and dividing by 118. If objects are purchased that are taxed at a rate of 10%, then the estimated rate is determined from the ratio of the cost of goods or works multiplied by 10 and divided by 110.

Export and import

A budgetary organization or a commercial enterprise, when carrying out foreign economic activity, in addition to the norms of tax legislation, must take into account the existing features of customs and currency law. or ends immediately after the resident receives funds to bank accounts in rubles or foreign currency.

Residents must ensure the return to the territory of the Russian Federation of all funds that were paid in favor of non-residents for goods not imported to domestic customs and for work not performed.

An organization that violates the requirements for repatriation may be punished in the form of penalties. The amount of the fine is from ¾ to one of the total amount of funds that were not credited to the authorized bank of the Russian Federation. It is necessary to take care of the corresponding obligation even at the stage of concluding an agreement.

USN

Individual entrepreneurs or enterprises that use the simplified tax system are completely exempt from the obligation to pay tax dues within the framework of VAT. However, when carrying out certain types of activities, this tax will not be avoided. Accounting is carried out according to the standard form.

If an organization on the simplified tax system receives payment from a buyer with an erroneous tax allocation and the same buyer does not receive an invoice deduction, then there is no obligation to transfer tax.

An organization that carries out its labor activity on the simplified tax system must pay VAT without fail in the following established cases:

• when importing products into the territory of the Russian Federation;
• in the formation of activities under the agreements of a classic partnership;
• in case of recognition of the organization as a tax agent on the basis of the provisions of the current legislation;
• organizations on the simplified tax system cannot include the withheld amount of funds as a deduction, since the corresponding right is granted only to VAT payers.

Valid Operations

Within the appropriate limits, the following operations are allowed:

Operation	Primary documents
Reflection of a certain amount of VAT on the acquired funds, which as a result are applied to the production of products	Input invoice.
Write-off of the amount of VAT on certain inventories	Accounting references-calculations.
Write-off of VAT on purchased works or services, which are subsequently used for the production of certain products, which, in turn, are not taxed	Accounting reference-calculation.
Repayment of existing VAT debt to the budget	Extract financial organization by checking account.
Transfer of VAT on income of foreign persons	Statement of a financial institution on a foreign currency account.

Calculation example

The order of calculation can be understood based on the following example:

• A certain organization purchased a product from a supplier for 30 days and sold it to its own customers. Within this framework, it is possible to assume a situation where the organization sold the entire batch in one of the months.
• When buying, the cost of the purchased goods is divided into two components: the cost without VAT and with VAT. After this distribution, the organization can exercise its legal right to reduce tax debt to the budget and send VAT on purchased products from the loan.
• The company then purchases the product. In this case, the established account No. 90 is used to account for the sale, on the credit of which revenue can be fully displayed, and on the debit the cost of goods and accrued VAT.

Features of mentioning VAT in accounting

The current tax legislation establishes a certain closed list of cases that are directly related to VAT recovery.

In these cases, an interested person or organization needs to recover VAT if:

• property was transferred to authorized capital another enterprise;
• the goods began to be used in VAT-free transactions;
• the transition to a special regime was carried out;
• was the payment of the relevant tax was canceled on the basis of the provisions of the law;
• the counterparty was returned the advance payment, and so on.

It should be noted that the current value of the recovered VAT is taken into account as part of other expenses that are directly related to the production or sale of products.

Instructions for accruals for dummies

The accrual procedure should be understood even by a "teapot" who does not even have a superficial idea of ​​\u200b\u200bthis operation, but wants to participate in stable business activities. Therefore, it is necessary to briefly review the main points.

Instructions for choosing accounts:

• To form in financial terms information on the status of settlements on mandatory payments to the budget of the Russian Federation, account 30300000 is used, which consists in making settlements on payments to budgets. Tax is calculated on the credit of the corresponding account, and tax is paid on the debit.
• In addition to this account, an account for the implementation of VAT tax deductions can be supported, which, in turn, is supplemented by details of other accounts.

Error correction

The main error can be directly related to the incorrect preparation of invoices by suppliers. In this case, the tax deduction for the corrected account can be applied only within the tax period when the corrective documentation was received. In accordance with this, this invoice must be registered on the date when it was actually received.

After correcting current indicators in invoices and adjusting in the sales book or, the accountant should make special corrective notes in accounting as soon as possible. The regulatory organization is then required to accept the amendments and provide an appropriate documented statement of this fact.

Depending on the features of the detected error, corrections are entered into the accounting register in several ways, including using additional accounting entries or the “red reversal” method.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

In accordance with paragraph 1 of Article 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for accepting for deduction or reimbursement from the budget the amounts of value added tax presented by the seller of goods (works, services), property rights (including a commission agent, agent, who sell goods (works, services), property rights on their own behalf). The requirements for this document are established by the Tax Code of the Russian Federation, and non-compliance with them will result in a refusal to deduct or refund value added tax paid to the counterparty (Clause 2, Article 169 of the Tax Code of the Russian Federation).

Invoices are issued to the buyer for each transaction for the sale of goods (works, services), including sales transactions that are not subject to value added tax, within 5 calendar days from the date of shipment of the goods (performance of work, provision of services).

Thus, an invoice is issued in the following cases:

When selling goods (works, services) subject to value added tax. Value added tax in this case is allocated in the invoice as a separate line;

When selling goods (works, services), operations for the sale of which in accordance with Art. 149 of the Tax Code of the Russian Federation are not subject to taxation (are exempt from taxation);

When selling goods (works, services) by a person exempted from taxpayer obligations in accordance with Art. 145 of the Tax Code of the Russian Federation.

In the second and third cases, invoices are issued without allocation of the corresponding tax amounts (clause 5, article 168 and clause 3, article 169 of the Tax Code of the Russian Federation). At the same time, a corresponding inscription is made on these documents or a stamp "Without tax (VAT)" is put. If these persons issue an invoice with a allocated amount of value added tax, they will be required to transfer this amount to the budget, while they will not be entitled to a deduction (clause 5 of article 173 of the Tax Code of the Russian Federation). A person who receives such an invoice is also likely to be denied the right to a deduction by the tax authorities. However, there is a positive judicial practice on this issue (for example, the decisions of the Federal Antimonopoly Service of the Urals dated 01.21.10 No. F09-11084 / 09-C2, Moscow dated 02.26.10 No. KA-A41 / 1058-10, North Caucasian dated 05.04.09 No. A32 -11401 / 2008-58 / 233 districts) - the courts, therefore, sometimes recognize the right of the taxpayer to deduct.

It should be noted that invoices are also issued in the absence of sales in the following cases:

When performing construction and installation works for own consumption;

When transferring goods (performance of work, provision of services) for own needs);

When performing the duties of a tax agent.

Do not issue invoices:

Organizations and individual entrepreneurs that are not taxpayers (paying a single tax on imputed income for those types of activities for which they are not payers of value added tax, switched to paying a single agricultural tax or to a simplified taxation system for all types of activities). If these persons issue an invoice to the buyer with the allocated amount of value added tax, they will be obliged to transfer this amount to the budget, while they will not have the right to deduct (clause 5 of article 173 of the Tax Code of the Russian Federation). At the same time, the person who received such an invoice will also have problems with deducting the amount of value added tax indicated in it;

Organizations and individual entrepreneurs retail and public catering when selling goods for cash, as well as other organizations, individual entrepreneurs performing work and providing paid services directly to the population, when issuing a cash receipt or other document of the established form to the buyer - in accordance with paragraph 7 of Art. 168 of the Tax Code of the Russian Federation;

Organizations - taxpayers in transactions of the sale of securities (with the exception of brokerage and intermediary services) - in accordance with paragraph 4 of Art. 169 of the Tax Code of the Russian Federation;

Banks (for transactions not subject to value added tax in accordance with Article 149 of the Tax Code of the Russian Federation) - in accordance with paragraph 4 of Art. 169 of the Tax Code of the Russian Federation;

Insurance organizations (for operations not subject to value added tax in accordance with Article 149 of the Tax Code of the Russian Federation) - in accordance with paragraph 4 of Art. 169 of the Tax Code of the Russian Federation;

Non-state pension funds (for operations not subject to VAT in accordance with Article 149 of the Tax Code of the Russian Federation) - in accordance with paragraph 4 of Art. 169 of the Tax Code of the Russian Federation;

According to the general rule prescribed in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, the invoice is issued no later than 5 calendar days, counting from the date of shipment of the goods (performance of work, provision of services).

At the same time, one should take into account the peculiarities of the conditions for concluding supply contracts, accounting and settlements for the shipment of goods (rendering services) in certain industries associated with continuous long-term supplies to the address of the same buyer, such as the continuous release of goods and the provision of transportation services on the same topic. buyers of electricity, oil, gas; provision of telecommunication services, banking services; daily multiple sales to one buyer of bread and bakery products, perishable food products, and so on. In these cases, it is allowed to draw up invoices in accordance with the terms of the supply agreement concluded between the seller and the buyer of goods (services), acts of reconciliation of deliveries and issue invoices to buyers simultaneously with payment and settlement documents, but at least once a month and not later than the 5th day of the month following the expired month.

At the same time, it must be borne in mind that the preparation of invoices and their registration in the sales book must be carried out in the tax period in which the sale of these goods (rendering of services) took place in accordance with the accounting policy adopted by the organization for tax purposes (letter of the Ministry of Taxes of Russia dated 05/21/2001 No. ВГ-6-03/404 "On the use of invoices in the calculation of value added tax").

In the book of purchases, an invoice can be reflected only by the date of its actual receipt by the buyer (letter of the Federal Tax Service of Russia dated May 13, 2004 No. 03-1-08 / 1191/15, letter of the Ministry of Finance of Russia dated June 23, 2004 No. ), while confirmation of the date of receipt of the invoice may be, for example, an entry in the register of incoming correspondence (letter of the Ministry of Finance of Russia dated June 16, 2005 No. 03-04-11 / 133) or an envelope with a postmark affixed to it (letter of the Ministry of Finance dated November 10, 2004 No. 03-04-11/200).

To receive a deduction or refund of VAT paid to the supplier, the invoice must be drawn up in strict accordance with the requirements of the law, since tax authorities often deny taxpayers this right solely for formal reasons.

Currently, errors in invoices that do not prevent the tax authorities from identifying the seller, buyer, name of goods (works, services), property rights, their value, as well as the tax rate and amount of tax, are not grounds for refusing to accept deductible amounts tax . This is legally confirmed by paragraph 2 in red. Federal Law of December 17, 2009 N 318-F. The changes came into effect on January 1, 2010.

Based on this position, supported by the Constitutional and Arbitration Courts, the tax authorities, in the presence of any shortcomings in the invoices, must investigate other circumstances and documents that may indicate the payment of value added tax.

The procedure for filling out an invoice is regulated exclusively by the Tax Code of the Russian Federation, and the procedure for maintaining a register of received and issued invoices, purchase books and sales books is set out in the Rules for maintaining registers of received and issued invoices, purchase books and sales books when calculating value added tax, approved by Decree of the Government of the Russian Federation of 02.12.2000 No. 914 (hereinafter referred to as the Rules).

The invoice is issued in duplicate, one copy remains with the supplier, the other is issued to the buyer.

An invoice can be drawn up and issued on paper and (or) in electronic form. Invoices are drawn up in electronic form by mutual agreement of the parties to the transaction and if these parties have compatible technical means and capabilities for receiving and processing these invoices.

However, despite the fact that Law No. 229-FZ has already entered into force, experts advise using this rule only after all formats and rules have been approved (the procedure for issuing and receiving such invoices, as well as the format of the invoice itself, purchase books , sales and log from accounting). Otherwise, the tax authorities may deprive the tax authorities of the right to deduct, since officials still adhere to the opinion that facsimile signatures should not be used when issuing invoices (letter of the Ministry of Finance of Russia dated June 1, 2010 No. 03-07-09 / 33).

The paper version of the invoice is signed by the head and chief accountant or other persons authorized to do so by order of the organization or a power of attorney on behalf of the organization. When an invoice is issued by an individual entrepreneur, the invoice is signed by him (indicating the details of the certificate of state registration of the IP). Regarding the signature of an electronic invoice, it will be electronic digital (clause 6, article 169 of the Tax Code of the Russian Federation).

The standard invoice form is approved by Annex 1 to Decree of the Government of the Russian Federation No. 914 dated December 2, 2000 (last amendments were made by Federal Law No. 229-FZ dated July 27, 2010). (Appendix B)

The use of deductions based on invoices in an outdated form threatens with disputes with the tax authorities. However, if the invoice complies with the requirements of the Tax Code of the Russian Federation, there is every chance to win the dispute in the arbitration court.

According to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, invoices drawn up and issued in violation of the established procedure (that is, if they do not contain the proper details or proper signatures, the presence of which is provided for by paragraphs 5 and 6 of Article 169 of the Tax Code of the Russian Federation), cannot be the basis for acceptance of tax amounts presented to the buyer by the seller for deduction or reimbursement.

Failure to comply with the requirements for an invoice that are not provided for in paragraphs 5 and 6 of the Tax Code of the Russian Federation cannot be a basis for refusing to accept for deduction the tax amounts presented by the seller. For example, the content does not entail the invalidity of this document, since in paragraph 5 of Art. 169 of the Tax Code of the Russian Federation there is no requirement for the absence of additional columns or additional information in the invoice.

According to paragraph 5 of Art. 169 of the Tax Code of the Russian Federation in the invoice must be indicated:

Serial number and date of issue of the invoice;

Name, address and identification numbers taxpayer and buyer;

Name and address of the consignor and consignee;

The number of the payment and settlement document in case of receiving advance or other payments on account of the forthcoming deliveries of goods (performance of work, provision of services);

Name of supplied (shipped) goods (description of work performed, provision of services) and unit of measurement (if it is possible to indicate it);

Quantity (volume) of goods (works, services) supplied (shipped) according to the invoice based on the units of measurement accepted for it (if possible, specifying them);

The price (tariff) per unit of measurement (if it is possible to indicate it) under the agreement (contract) without value added tax, and in the case of state regulated prices (tariffs) that include value added tax, - taking into account the amount of tax on Additional cost;

The cost of goods (works, services) for the entire quantity of goods supplied (shipped) under the invoice (works performed, services rendered), property rights transferred without value added tax;

The amount of excise duty on excisable goods;

tax rate;

The amount of value added tax presented to the buyer of goods (works, services), property rights, determined on the basis of the applicable tax rates;

The cost of the total quantities of goods supplied (shipped) under the invoice (work performed, services rendered), property rights transferred, taking into account the amount of value added tax;

Country of origin of goods;

Number of the cargo customs declaration.

The presence in the invoice of any additional information (including additional details in addition to the mandatory ones) cannot serve as a basis for refusing to deduct value added tax, since Art. 169 of the Tax Code of the Russian Federation, this is not prohibited (letters of the Ministry of Finance of Russia dated April 24, 2006 No. 03-04-09 / 07, dated July 26, 2006 No. 03-04-11 / 127).

The taxpayer should keep in mind that some of the details of the invoice must be completed in any case, and some are filled in depending on the nature of the transaction you performed.

The following invoice details are always filled in:

Serial number and date of issue of the invoice (clause 1 clause 5 article 169 of the Tax Code of the Russian Federation);

Name, address and identification numbers of the taxpayer and the buyer (clause 2, clause 5, article 169 of the Tax Code of the Russian Federation);

Name of supplied (shipped) goods (description of work performed, services rendered) (clause 5, clause 5, article 169 of the Tax Code of the Russian Federation);

The cost of goods (works, services) of property rights for the entire quantity of goods (works performed, services rendered) supplied (shipped) according to the invoice, property rights transferred without value added tax (clause 8 clause 5 article 169 of the Tax Code of the Russian Federation);

Tax rate (clause 10, clause 5, article 169 of the Tax Code of the Russian Federation);

The amount of value added tax presented to the buyer of goods (works, services), property rights, determined on the basis of the applicable tax rates (clause 11 clause 5 article 169 of the Tax Code of the Russian Federation);

The cost of the entire quantity of goods supplied (shipped) under the invoice (work performed, services rendered), property rights transferred, taking into account the amount of value added tax (clause 12 clause 5 article 169 of the Tax Code of the Russian Federation).

Also, buyers keep a purchase book intended for registering invoices issued by sellers in order to determine the amount of value added tax to be deducted (reimbursed) in the prescribed manner and a sales book intended for registering invoices (control tapes of control and cash registers, strict reporting forms for the sale of goods (performance of work, provision of services) to the population).

Invoices that do not meet the established norms for filling them out cannot be registered either in the purchase book or in the sales book. Invoices that have erasures and blots are not subject to registration in the purchase book and in the sales book. Corrections made to invoices must be certified by the signature of the manager and the seal of the seller indicating the date the correction was made.

Both books must be laced, and their pages numbered and sealed.

Control over the correctness of conducting purchases and sales books is carried out by the head of the organization or a person authorized by him.

The purchase book and the sales book must be kept by the buyer and the seller, respectively, for a full five years from the date of the last entry.

It is allowed to maintain a book of purchases and a book of sales in electronic form.

In accordance with the changes made to the Rules, if it is necessary to make changes to the purchase book and the sales book, additional sheets are drawn up, respectively, of the purchase book and the sales book.

Additional sheets of the purchase book and additional sheets of the sales book can also be issued in electronic form. In this case, the specified additional sheets are printed out, applied, respectively, to the purchase book and the sales book for the tax period in which the invoice was registered before corrections were made to it, numbered with the continuation of continuous page numbering of the purchase book and sales book for the specified tax period, laced and sealed (clause 28 of the Rules).

A tax declaration is a written statement by a taxpayer about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the calculated amount of tax and (or) about other data that serve as the basis for calculating and paying tax.

The taxpayers who are required to submit VAT returns are the following legal entities:

Organizations that apply the general system of taxation;

Organizations that combine the general taxation system with UTII.

According to paragraph 5 of Art. 174 and subparagraph 1 of paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, the obligation to file VAT returns is also assigned to tax agents and those organizations that are not taxpayers, but issue invoices to buyers with the allocated VAT amount.

VAT payers must submit a declaration no later than the 20th day of the month following last month the past quarter.

The VAT return must be submitted to tax office at the place of registration of the organization. The entire amount of the tax goes to the federal budget. It is not necessary to draw up and submit declarations at the location of separate subdivisions.

The declaration is filled in rubles without kopecks. Indicators in kopecks are either rounded to the nearest ruble (if more than 50 kopecks) or discarded (if less than 50 kopecks). Without exception, all pages of the declaration must be numbered.

The declaration includes a title page and the following sections:

1. The amount of tax payable to the budget (reimbursed from the budget), according to the taxpayer;

2. The amount of tax payable to the budget, according to the data of the tax agent;

3. Calculation of the amount of tax payable to the budget on transactions for the sale of goods (works, services), the transfer of property rights, taxed at the tax rates provided for in paragraphs 2 - 4 of Article 164 of the Tax Code of the Russian Federation;

4. Calculation of the amount of tax calculated on transactions for the sale of goods (works, services), transfer of property rights, and the amount of tax to be deducted by a foreign organization carrying out entrepreneurial activities in the territory of the Russian Federation through its subdivisions (representative offices, departments);

5. Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which is documented;

6. Calculation of the amount of tax deductions for transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which was previously documented;

7. Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which is not documented;

8. Calculation of the amount of tax deductions for transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which has not been previously documented;

9. Operations that are not subject to taxation (exempted from taxation); transactions that are not recognized as an object of taxation; transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation; as well as the amount of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months;

10. attachment to the declaration VAT amount subject to recovery and payment to the budget for the reporting calendar year and the expired calendar year (calendar years).

These requirements also apply to those taxpayers who, at the end of the quarter, have a zero tax base.

Sections 2 - 9, as well as the appendix to the declaration, are included in the declaration submitted to the tax authorities when taxpayers carry out relevant transactions.

You can submit a declaration to the inspection:

AT paper form(through an authorized representative of the organization or by mail);

In electronic form (when the average number of employees of the organization for the previous year is above 100 people).

VAT payers that act exclusively as tax agents in the tax period must complete and submit to the inspection the title page and section 2.

Section 3 (with appendices 1 and 2) is required to calculate the amount of VAT payable (reimbursable) on transactions that are taxed at rates of 18%, 10% or at settlement rates of 18/118, 10/110.

Sections 4-6 are completed and submitted in the event that in the tax period the company received an obligation to report on export operations.

Section 7 must be completed and submitted if, in the tax period, the organization:

Carried out transactions that are not subject to VAT;

Received an advance payment on account of the upcoming deliveries of products with a production cycle of more than six months.

The title page must contain the date of filling out the declaration and the signatures of the representatives of the organization, in addition:

TIN and KPP of the organization;

Correction number;

OKVED code;

Tax period code.

Section 1 should indicate:

VAT budget classification code for goods (works, services) sold in Russia;

OKATO code. It should be filled in from left to right, and in the cells that remain free, put zeros;

Date of completion and signature of representatives of the organization.

Sections of the declaration are filled out on the basis of the data reflected in the sales book, purchase book, accounting and tax registers of the enterprise.