Accounts are one of the most important for both the accountant and the entire organization. accounting related to VAT calculations. The final amount of tax payable, which is determined when filling out a tax return based on the results of work in each quarter, depends on the correctness of attributing individual amounts to accrual and write-off.

The amount of VAT for transfer to the budget can be reduced by the amount of the tax accepted for offset. To account for it, account 19 is used, which summarizes information on the amount of VAT on purchased values ​​issued by suppliers. This account is quite interesting. On the one hand, it can be considered as a receivable, because it is used in settlements with suppliers to allocate the amount of VAT to be reimbursed from the total cost of goods received and accepted works/services.

On the other hand, as an additional regulatory account, since it allows you to reimburse the cost of the tax paid to the supplier from the budget (under certain conditions). You need to know it well in order to correctly apply it for accounting purposes. This article will help you become better acquainted with this important and necessary account.

General information on account 19

This account is intended to reflect, for accounting purposes, information on the amounts of value added tax issued by suppliers/reflected in settlement documents. This amount is payable by the buyer along with the cost of the goods supplied to him, the works and services accepted. At the same time, at the end of each tax period, this value can serve to reduce the total amount of VAT intended for transfer to the budget.

Accounting entries for calculating and writing off VAT on purchased assets

The VAT amounts paid or intended to be paid are reflected in the debit of account 19 in correspondence with the accounts for accounting for settlements. The loan is used to write off the accumulated amounts, usually in conjunction with an account. 68-2 (intended for calculations with the budget). The following entries are made:

• Dt 19 - Kt 60 - reflection of amounts of received VAT in settlements with suppliers and contractors;
• Dt 19 - Kt 76 - with different creditors and debtors.
• Dt “accounts for material assets, services” - Kt 60, 76 - the cost of received materials and services.

Next, incoming amounts are written off to account 68. The entry entry looks like this: Dt 68-2 - Kt 19. At the end of the tax period, the amount of VAT to be transferred to the budget will be reduced by the amount accumulated on the account. 19, taking into account the fact of payment and receipt of services and material assets. It is worth noting here that the submission of a value added tax return from January 1, 2014 is carried out only in electronic form. All companies will have to report via the Internet on the basis of Law No. 134-FZ of June 28, 2013.

Features of tax reimbursement from the budget

The tax paid within the cost of purchased goods is reimbursed to the company if the purchased goods or services received were used in the main activities of the enterprise and only for transactions that are subject to VAT (Tax Code of the Russian Federation, paragraph 4 of Article 170). IN otherwise it is either fully included in the cost of goods or distributed between taxable and non-taxable transactions.

That is, registration of settlement documents is carried out without allocating the amount of tax (or part thereof) from general expenses related to the purchase. Until 2014, it was also necessary to issue invoices, even if the transaction is not subject to VAT (Article 149 of the Tax Code of the Russian Federation). In this case, the note “No tax” was placed.

However, as of January 2014, new regulations came into force. According to them, issuing invoices is mandatory only if the transaction is subject to VAT, or if the company is exempt from paying this tax (Article 145 of the Tax Code of the Russian Federation). That is why it is recommended to keep accounting records in the context of separately opened subaccounts. In addition, special accounts are used to separate calculations for standardized expenses. If the organization exceeds the legally approved norms for expenses, VAT on them is not accepted for deduction (Tax Code of the Russian Federation, clause 7 of Article 171).

As for the tax return itself, to facilitate its completion, the accounting for value added tax for offset is carried out in accordance with its lines in separate sub-accounts. Let's take a closer look at them.

Account 19 by subaccounts

Accounting for the amount of incoming VAT on the account. 19 is maintained separately for the acquisition of:

• fixed assets, including those requiring installation;
• goods, works, services necessary for construction and installation work produced for own consumption;
• goods purchased for subsequent resale.

They are reflected respectively in subaccounts 19-1 (for fixed assets), 19-2 (for intangible assets), 19-3 (for material and production resources) and others. These three accounts are the main ones and are regularly used for accounting purposes. In addition, on the specified account, the amounts of VAT on travel, advertising expenses and entertainment expenses are taken into account in separate lines.

If we consider the accounting entries for reflecting incoming tax amounts, broken down by subaccounts, they will be written as follows:

• Dt 19-1 - Kt 60 - the amount of VAT accounted for purchased fixed assets for carrying out taxable activities is allocated.
• Dt 19-2 - Kt 60 - similar for purchased intangible assets.
• Dt 19-3 - Kt 60 - the same for MPZ.

When tax is deducted based on invoices, the following posting is recorded:

• Dt 68 - Kt 19-1 (2, 3) - VAT is presented for deduction on capitalized and paid fixed assets, intangible assets and inventories.

VAT on purchased assets and company production costs

The amount of value added tax on goods purchased for production activities material reserves is included in the expenses of the enterprise, which is reflected in the accounting accounts using the following entry:

• Dt 20 (23, 29) - Kt 19-3 - write-off of tax amounts on purchased inventories used in the production of products not subject to VAT. Here in correspondence with account. 19 accounts of the main, as well as additional/service industries are used.

Also, expenses can be written off to other company accounts, including 25, 26, 44, if these are general business or production expenses or if the goods were subject to resale (account 44). They correspond from 19 hours. by debit: “Dt 25, 26, 44 - Kt 19.”

General rule: if the amount of tax on ext. cost (according to the norms of the Tax Code of the Russian Federation) is not subject to return from the budget, then it is reflected in the accounts of material assets, costs, and other expenses.

An example of accounting for VAT in settlements with suppliers and accepting it for deduction: entries with explanations

Let's look at a situation where, during March 2014, a company purchased products from a supplier and resold them to its customers. The batch was purchased and sold in full. The purchase costs amounted to 12,000 rubles, of which 1,830.51 rubles were VAT. The tax amount was separated from the cost of the goods and attributed to account 19. In accounting, this operation is reflected in two accounting entries:

• Dt 41 - Kt 60 - 10,169.49 rubles - the cost of purchased goods is taken into account;
• Dt 19 - Kt 60 - 1,830.51 rubles - reflected input VAT in connection with the purchase of a consignment of goods.

At the end of the reporting period in 2014, the organization writes off the tax amount to account 68, using its right to reduce debt to the budget. The posting is recorded:

• Dt 68 - Kt 19 - 1,830.51 rubles - the amount was transferred to the debit of the budget settlement account to reduce the amount of accrued tax.

In the same month of 2014, the company sells goods to its customers at a price 1.5 times more than the purchase price (18 thousand rubles). The following transactions reflect the operation:

• Dt 90-2 - Kt 41 (10,169.49 rubles) - reflects the cost of products sold;
• Dt 62 - Kt 90-1 (18,000 rubles) - the buyer’s debt to the company is taken into account (taking into account the amount of VAT equal to 2,745.76 rubles);
• D 90-3 - K 68 (2,745.76) - the amount of VAT is allocated for accrual to the budget.

Then we define financial results from the transaction, counting the difference between debit and credit turnover on the “Sales” account: 10169.49 + 2745.76 - 18000 = - 5,084.75 rubles. The minus sign means that there was a profit. We transfer it to account 99 “Profit and Loss”:

• Dt 90-9 - Kt 99 (5,084.75 rubles) - profit from March sales of 2014.

As a result, on the account. 68 we have formed the amount of VAT to be transferred to the budget. It is defined as the difference between credit and debit (amounts to be accrued and offset):

2,745.76 - 1,830.51 = 915.25 rubles - tax for transfer to the budget, formed as a result of March 2014 sales.

In this example, we looked at how VAT calculations are reflected for accounting purposes and how the amount that will be transferred to the budget is determined.

Conclusion

The count of 19 may seem quite difficult to understand, but learning how to use it correctly is very important. Accountants love it, because this account, one might say, saves financial resources organizations. It allows you to take into account and reimburse part of the value added tax from the budget, thereby reducing the amount of VAT intended for payment.

The organization acquires raw materials and materials for their use in production or sale in activities that are not subject to VAT (exempt from taxation). How to reflect the receipt of materials used for operations subject to and not subject to VAT in “1C: Accounting 8” edition 3.0? Including how to register and distribute the VAT claimed by the supplier? Consider the following example.

Example 1

CJSC "TF-Mega" applies common system taxation and is a VAT payer. At the same time, the organization carries out operations both subject to VAT and exempt from taxation in accordance with Article 149 of the Tax Code of the Russian Federation, as well as operations the place of implementation of which is not recognized as the territory of the Russian Federation. In addition, CJSC TF-Mega sells goods from a warehouse individuals and is a UTII payer for this type of activity.

In the 4th quarter of 2013, the revenue of CJSC TF-Mega was distributed by type of activity as follows:

• sale of goods in bulk for the amount of RUB 755,200.00. (including VAT 18% - RUB 115,200.00);
• sale of goods subject to UTII in the amount of RUB 110,000.00;
• provision of advertising services to a foreign company in the amount of EUR 5,000.00 (EUR exchange rate - RUB 43.0251).
• In addition, the organization distributed goods worth RUB 4,720.00 for advertising purposes.

On October 11, 2013, TF-Mega CJSC purchased 10 cartridges for office printers worth RUB 23,600.00 from Delta LLC. (including VAT 18% - RUB 3,600.00), as well as 100 pieces of souvenir pens with the company logo for distribution for advertising purposes worth RUB 4,720.00. (including VAT 18% - RUB 720.00).

On October 15, 2013 and December 2, 2013, 3 cartridges each were transferred from the warehouse to the organization’s office for internal use for management needs.

Accounting Settings

In order to start maintaining separate VAT accounting in the 1C:Accounting 8 (rev. 3.0) program, working according to new technique, the user needs to make the appropriate settings:

• in the Accounting Policy form, on the VAT tab, set the flags The organization carries out sales without VAT or with 0% VAT and Separate accounting of VAT on account 19 “VAT on acquired values”;
• in the Accounting Parameters Settings on the VAT tab, set the flag VAT amounts are accounted for according to accounting methods (after making changes to the Accounting Policy, the program will prompt you to automatically make changes to the Accounting Parameters Settings).

Registration of receipt of materials

After execution Parameter settings accounting and Accounting policy in the tabular part of the document Receipt of goods and services with the type of operation Goods(similar to the type of operation Goods, services, commission on the bookmark Goods) props will appear VAT accounting method. This field displays information about the selected VAT accounting method, which can take one of the following values:

• Accepted for deduction;
• Included in the price;
• For operations at 0%;
• Distributed.

Receipt of materials into the organization is recorded by a document Receipt of goods and services with the type of operation Goods(section P purchases and sales- hyperlink Receipt of goods and services in the navigation bar). The header of the document indicates the number and date of the seller’s document, the name of the seller and the agreement with the seller, accounts of settlements with the seller and the procedure for setting off the advance payment.

These details are usually filled in automatically.

The tabular part of the document includes:

• name of the purchased goods (from the directory Nomenclature);
• data on the quantity and price of goods, about tax rate and the amount of VAT;
• accounts for accounting of purchased materials and the amount of VAT presented;
• method of accounting for VAT for each item.

To in the document Receipt of goods and services props VAT accounting method was filled in automatically, you need to use the information register setting Item accounting accounts(Fig. 1). We remind you that this information register is available from the section Nomenclature and warehouse via hyperlink Invoices accounting for items in the navigation bar.

Rice. 1. Setting up item accounting accounts

Since TF-Mega CJSC carries out both taxable and non-taxable transactions, and purchased cartridges are used in the company’s office, i.e. in all ongoing operations, then in the field VAT accounting method you need to specify a value Distributed.

The purchased souvenir pens will be used for distribution for advertising purposes, i.e., to carry out an operation exempt from taxation (clause 25, clause 3, article 149 of the Tax Code of the Russian Federation), since their cost is less than 100 rubles. Therefore, in the field VAT accounting method value is set Included in the price, and in the future the amount of input VAT will not be distributed.

If you need to set or change the VAT accounting method for all goods or for a specific group of goods at once, you can use group processing of the tabular part of the list of goods using the button Change, which allows you to set the value VAT accounting method simultaneously for the entire flagged list of products (Fig. 2).

Rice. 2. Group change in the method of accounting for VAT in the list of goods

After posting the document, accounting entries will be generated:

Debit 10.09 Credit 60.01

The cost of purchased cartridges excluding VAT;

Debit 10.01 Credit 60.01

– on the cost of purchased souvenir pens without VAT;

Debit 19.03 Credit 60.01

– the amount of VAT charged by the seller on purchased cartridges. In this case, account 19.03 indicates the third sub-account, reflecting the method of accounting for VAT - Distributed;

Debit 19.03 Credit 60.01

– for the amount of VAT charged by the seller on the purchased pens.

In this case, account 19.03 indicates the third sub-contour, reflecting the method of accounting for VAT - “Taking into account in value”;

Debit 10.01 Credit 19.03 with the third sub-conto “Considered in the cost”

– for the amount of submitted VAT included in the initial cost of purchased souvenir pens.

We remind you that to register a received invoice, you must enter the number and date of the incoming invoice in the appropriate fields of the document Receipt of goods and services and press the button Register. This will automatically create a document , and a hyperlink to the created invoice will appear in the form of the base document. As a result of the document Invoice received for receipt an entry will be made in the information register Invoice journal.

Please note that in document form Invoice received for receipt missing flag Record VAT deduction in the purchase ledger. This is due to the peculiarity of the new separate accounting technology, which provides for the registration of received invoices in the purchase book only at the end of the tax period and after carrying out regulatory operations VAT distribution And Generating purchase ledger entries.

At the same time, if in the settings accounting policy flag Separate VAT accounting on account 19 “VAT on purchased values” will be withdrawn, then in the form of a document Invoice received for receipt a flag will appear Record the VAT deduction in the purchase ledger.

The received invoice will be registered in part 2 of the log of received and issued invoices (section Accounting, taxes, reporting- Invoice log button on the action bar).

Transfer of materials into operation

The write-off of materials (printer cartridges) for use in the organization's office is carried out using the document Request-invoice(chapter Production- hyperlink Requirements-invoices in the navigation bar). The header of the document indicates the warehouse from which the materials will be transferred and, if necessary, sets the flag Cost accounts on the bookmark Materials.

When the flag is set Cost accounts on the bookmark Materials fields will appear: Cost item,Cost division, Nomenclature group And VAT accounting method, which will allow you to set the appropriate values ​​for each item.

If the specified flag is absent, an additional bookmark will appear in the document Cost account, on which values ​​are set that are the same for all item items.

To more conveniently and quickly add materials to a document, you can use the button Selection on the bookmark Materials.

After completing the document Request-invoice

Debit 26 Credit 10.09

For the cost of cartridges transferred to the office for use.

The transfer of three cartridges for use on December 2, 2013 is processed in a similar manner.

Distribution of souvenirs for advertising purposes

Write-off of souvenir pens given to an indefinite number of people for advertising purposes is carried out on the date of the event. promotion(for example, the date of the exhibition).

After completing the document Request-invoice An entry is entered into the accounting register:

Debit 44.01 Credit 10.01

The cost of souvenir pens includes VAT.

At the same time, account 44.01 indicates the subconto of the cost item - “Advertising expenses (standardized)”.

We remind you that the operation of free transfer of materials for the purposes of tax accounting VAT must be registered with a document Reflection of VAT accrual(chapter Accounting, taxes, reporting– hyperlink Reflection of VAT accrual in the navigation bar).

An invoice for donated souvenir pens is created using a hyperlink Issue an invoice in the form of a document Reflection of VAT accrual.

Distribution of the submitted VAT amount

According to paragraph 4 of Article 170 of the Tax Code of the Russian Federation, the amounts of VAT claimed on materials purchased both for taxable transactions and for transactions exempt from taxation are taken for deduction or taken into account in the cost in a proportion that is determined based on the cost of shipped goods (works, services) ), property rights, the sale of which is subject to VAT, in the total cost of goods (work, services), property rights shipped during the tax period.

Distribution of the presented VAT amount for those materials for which the value is indicated in the VAT accounting method Distributed, produced by document VAT distribution(section U even, taxes, reporting- hyperlink Regulatory VAT operations in the navigation bar). To calculate the proportion of VAT distribution, you need to run the command Fill.

After executing this command in the program on the tab Revenues from sales the amount of revenue (the cost of shipped goods (work, services, property rights)) from activities subject to VAT and non-taxable will be automatically calculated (Fig. 3). In this case, the amount of revenue by type of activity subject to UTII will be indicated separately.

Rice. 3. Distribution of revenue to calculate the proportion of separate accounting

It must be borne in mind that despite the presence in paragraph 4 of Article 170 of the Tax Code of the Russian Federation indicating the establishment of a proportion between the cost of shipped subject to VAT and non-taxable (tax-exempt) transactions, when forming the proportion, the amount of revenue from non-taxable transactions will also include revenue from sales transactions , which are not subject to VAT due to the fact that the place of their sale is not recognized as the territory of the Russian Federation in accordance with Article 148 of the Tax Code of the Russian Federation (see letter of the Federal Tax Service of Russia dated 06.03.2008 No. 03-1-03/761, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.07.2011 No. 1407/11).

In the program, the proportion indicators for the 4th quarter of 2013 will be automatically calculated as follows:

• revenue from activities subject to VAT (cost of shipped goods, works, services, property rights) for the 4th quarter of 2013, excluding VAT - RUB 640,000.00;
• revenue from activities not subject to VAT (not UTII) - RUB 219,845.50. (RUB 4,720.00 - transfer of goods for advertising purposes + EUR 5,000.00 x RUB 43.0251 - advertising services to a foreign person);
• revenue from activities not subject to VAT (UTII) - RUB 110,000.00.

Please note that when carrying out activities taxed in accordance with various tax regimes(general tax regime and UTII), and the distribution of costs between these types of activities, the share of VAT included in the cost of purchased materials is taken into account accordingly.

To do this, you must enter the relevant information:

in field An article for including VAT in the costs of activities: not subject to VAT (not UTII)- meaning Write-off of VAT on expenses (For activities with the main taxation system);

in field Article for inclusion of VAT in the cost of activities: not subject to VAT (UTII)- meaning Write-off of VAT on expenses (For certain types of activities with special taxation procedures).

Automatic distribution of the amount of input VAT according to the calculated proportion will be reflected on the tab Distribution document VAT distribution(Fig. 4).

Rice. 4. Result of input VAT distribution

After completing the document VAT distribution The following entries will be made in the accounting register:

• the amounts of input VAT on purchased cartridges will be transferred from the credit of account 19.03 with the third subconto. Distributed to the debit of account 19.03 with the third subconto. Accepted for deduction and taken into account in the cost in accordance with the calculated proportion;
• part of the amount of input VAT to be included in the cost, which relates to the cartridges remaining in the warehouse, will be written off on the credit of account 19.03 with the third sub-account. Taken into account in the cost in the debit of account 10.09;
• part of the amount of input VAT to be included in the cost, which relates to cartridges already put into operation, will be written off from the credit of account 19.03 with the third sub-account Taken into account in the cost in the debit of account 26.

The amount of VAT presented by the seller relating to purchased goods (work, services), property rights used for VAT-free activities must be taken into account in the cost of acquired assets (clause 2 of Article 170 of the Tax Code of the Russian Federation). However, since by the time of calculating the proportion for the distribution of VAT (by the end of the 4th quarter of 2013), part of the purchased cartridges in the amount of 6 pieces had already been put into operation, and their cost was written off as a debit to account 26, then after distribution the share of input VAT corresponding to this quantity will also be charged to the debit of account 26.

Generating purchase ledger entries

Registration of received invoices in the Purchase Book is carried out using the document Generating purchase ledger entries(chapter Accounting, taxes, reporting- document journal Regulatory VAT operations in the navigation bar). To fill out a document using accounting system data, it is advisable to use the Fill command.

Data for Purchase books on the amounts of tax to be deducted in the current tax period, are reflected on the bookmark Acquired values(Fig. 5).

Rice. 5. Generating purchase ledger entries

After posting the document, accounting entries are generated:

Debit 68.02 Credit 19.03 with the third sub-account “Accepted for deduction” for the VAT amounts subject to deduction on purchased materials.

At the same time, in the accumulation register VAT Purchases An entry is entered for the purchase book, reflecting the acceptance of VAT for deduction.

It is based on the register entry VAT Purchases filled in K shopping list(chapter Accounting, tax reporting- button Book of purchases on the action bar) and VAT declaration(chapter Accounting, taxes, reporting– hyperlink Regulated reports navigation bar).

Unlike the log of received and issued invoices, in Purchase book An invoice for purchased goods (work, services) is registered for the amount subject to deduction, which is determined on the basis of the calculated proportion according to paragraph 4 of Article 170 of the Tax Code of the Russian Federation (clause 13 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

From the editor

You can get more information about the new possibilities for separate VAT accounting in 1C: Accounting 8 by reading the materials of the lecture, which took place on February 13, 2014 in 1C: Lecture Hall. For more details, see

To account for VAT on purchased values, it is used account 19 “Value added tax on acquired assets” - active.

Opening balance (by debit) - reflects VAT on material assets At the beginning of the reporting period.

Debit turnover - the amount of VAT on received values, works, services.

Credit turnover - offset of VAT from the budget or its write-off at the expense of own sources of financing.

Final balance (by debit) - VAT on material assets at the end of the reporting period.

Subaccounts to account 19:

• 1 “Value added tax on the acquisition of fixed assets”;
• 2 “Value added tax on acquired intangible assets”;
• 3 “Value added tax on purchased inventories.”

When an organization receives inventory (work, services) from a supplier, the following entries are made in accounting:

D 19 K 60, 76, 71 - reflects the amount of VAT on purchased assets (“input” VAT).

VAT amounts recorded in the debit of account 19 can be written off:

• as accepted to tax deduction according to VAT;
• to increase the cost of acquired assets or to expense accounts (sales expenses);
• due to targeted funds;
• due to own funds organizations.

Tax deduction. In most cases, VAT amounts on purchased assets (works, services) are subject to tax deduction. This is reflected in the following entry:

D 68, subaccount “Calculations for VAT” K 19 - tax deduction made.

Such an entry can be made if the following conditions are met:

• acquired assets are capitalized on the organization’s balance sheet (work completed, services provided);
• valuables (work, services) acquired for production activities or other operations subject to VAT;
• There is an invoice for purchased assets (work, services), which indicates the amount of tax.

If at least one of these conditions is not met, the amount of VAT paid or payable is not accepted for deduction.

The Tax Code of the Russian Federation provides for four cases when VAT paid or payable to suppliers for valuables (work, services) purchased from them is not accepted for deduction, but is included in the cost of these valuables (work, services).

• 1. Acquired assets (work, services) are used in the production or sale of products (work, services) exempt from VAT.
• 2. The organization that acquired valuables (work, services) is not a VAT payer or has used its right to be exempt from paying tax.
• 3. Acquired assets (works, services) were specifically acquired for the performance of transactions that, according to the Tax Code of the Russian Federation, tax base are not included and therefore not subject to VAT.
• 4. Acquired assets (works, services) are used for operations whose location is not the territory of Russia.

In practice, a situation may arise when an organization purchased materials for production purposes, accepted VAT for deduction, and subsequently used these materials for operations not subject to VAT. In this case, the amount of VAT accepted for deduction must be restored:

D 19 K 68, subaccount “Calculations for VAT” - VAT previously accepted for deduction has been restored.

Taking into account VAT on advances issued, the following accounting entries are made:

D 68 K 60 subaccount “Calculations for advances issued” - accepted for deduction of VAT on advances issued.

Upon receipt of material assets from the supplier (performance of work, provision of services), on account of which an advance was transferred, the amount of VAT accepted for deduction must be restored: D 60 K 68, subaccount “VAT Calculations”.

Write-off of VAT on the increase in the cost of purchased assets.

If an organization intends to use acquired assets (work, services) to conduct activities that are not subject to VAT, or is not itself a VAT payer, then the amount of tax is not reimbursed from the budget. This amount is written off to increase the cost of purchased assets or to cost accounts (selling expenses):

D 08, 10, 41, etc. K 19 - the amount of VAT on purchased assets is written off;

D 20, 25, 26, 44, etc. K 19 - the amount of VAT on work (services) performed is written off.

Write-off of VAT using targeted funds. The write-off of VAT on material assets (work, services) acquired using targeted funds (for example, from targeted revenues from the budget or extra-budgetary fund) is reflected by the entry:

D 86 K 19 - the amount of VAT is written off from target funds.

Write-off of VAT at your own expense. If the requirements for attributing “input” VAT to VAT deductions or costs of production and sale of goods (works, services) are not met (for example, in the absence of invoices and primary documents, in the absence of separate accounting), “input” VAT is written off from own funds without reducing taxable profit:

D 91 -2 K 19 - the amount of VAT is allocated to other expenses of the organization.

VAT accounting covers a large layer of operations that reflect the interaction of business units with each other and the budget. Accounting records accompanying the company's activities streamline and structure all transactions performed with this tax. Let's talk about reflecting in accounting the most common situations related to VAT - accrual, deduction, write-off, restoration, offset, etc.

Accounts where taxes are taken into account

Taking into account VAT, the accountant operates two accounts:

• Account 19, combining the amounts of “input” tax, i.e., accrued on acquired assets or services, but not yet reimbursed from the budget;
• Account 68 with the corresponding VAT sub-account, which reflects all tax transactions. On the credit side of the account, the accrual of tax is taken into account; on the debit side, the amount of VAT paid and reimbursed from the budget is taken into account. VAT refund is reflected accounting entry D/t 68 K/t 19.

VAT mechanism

Tax is charged on all transactions within the main and non-operating activities of the company. With the entry “VAT accrued on sales” (entry D/t 90 K/t 68), the accountant records the amount of tax payable to the budget, and the entry D/t 91 K/t 68 reflects the VAT that the company must pay when performing other transactions, generating income.

When purchasing a product, the purchasing company has the right to reimburse from the budget the amount of tax indicated in the invoice by making the following entries:

D/t 19 K/t 60 - VAT on the purchased goods;

D/t 68 K/t 19 - tax is presented for deduction after the values ​​are accepted for accounting. This algorithm allows you to reduce the amount of accrued VAT due to the “input” tax.

Thus, the accrued VAT is accumulated in the credit account. 68, and the reimbursable one is in debit. Difference between debit and credit turnover, calculated at the end of the reporting quarter, is the result that the accountant is guided by when filling out tax return. If prevails:

• credit turnover - it is necessary to transfer the difference to the budget;
• debit - the amount of the difference is subject to reimbursement from the budget.

Accounting entries for VAT: valuables purchased

Tax on purchases is taken into account using the following entries:

Operations			Base
Reflects the “input” VAT on purchased goods and materials, fixed assets, intangible assets, capital investments, services			Invoice
Write off VAT on production costs for acquired assets that will be used in non-taxable transactions.			Accounting certificate-calculation
Write-off of VAT on other expenses if it is impossible to deduct the tax, for example, if the supplier fills out the invoice incorrectly, or if it is lost or not received.
VAT previously claimed for reimbursement on inventory items and services used in non-taxable transactions has been restored
VAT deductible on assets

So, VAT can be reimbursed from the budget only when purchasing assets/services that will be used in transactions subject to VAT. Otherwise (when the property will be used in non-taxable transactions), the amount of tax on these assets is written off as production costs (by analogy with accounting for companies that do not pay VAT).

Attribution of VAT to other expenses, in common parlance - write-off of VAT (entry D/t 91 K/t 19) is carried out both in cases of impossibility of obtaining an invoice, and in case of non-production expenses incurred on business trips (for example, additional services indicated on train tickets), write-off accounts payable, gratuitous transfer of property, the end of the three-year period allotted for tax refund, etc.

VAT on sales: postings

The sale of assets is accompanied by the accrual of VAT on the debit of account 90/3, on receipts from non-operating transactions - 91/2. Typical transactions for the sale of goods and other transactions with VAT will be as follows:

Operations			Base
VAT charged:
Based on sales (based on shipment)			invoice
Upon sale (upon payment)
By non-operating income (shipped or paid)
For construction and installation work carried out independently			Accounting certificate
For a donated asset			Invoice
For the advance received from the buyer			Invoice for advance payment
VAT is credited from the advance payment (upon shipment)			Issued invoice
VAT paid			Bank statement

VAT on reduction of sales value: postings

Often, disputes arise between counterparties after the shipment of goods regarding the value of the assets being sold. Any party can be vulnerable in such a situation, but more often this applies to the supplier. If he agrees to the price change, a sales adjustment is made. Let's consider the option of reducing the price of a product due to additional delivery.

Example:

An agreement was concluded between the two companies for the supply of products in the amount of 100 units for the amount of 500,000 rubles. + VAT 90,000 rub. The price of one product is 5000 rubles. + VAT 900 rub., cost price 3000 rub. After shipment, the supplier additionally supplied 8 products under the additional agreement. The sales adjustment in supplier accounting will be as follows:

Operations			Sum
Sales proceeds
VAT on revenue
The cost of goods sold is written off (3000 x 100)
The cost of products shipped additionally has been written off (3000 x 8)
VAT charged on additional supply (5000 x 8 / 118 x 18)
Payment received
A permanent income tax liability has been created

Calculation of penalties for VAT: postings

It happens that the Federal Tax Service imposes VAT penalties on companies. These amounts are reflected in the debit of the account. 99 in correspondence with account. 68, i.e. The entry for accrual of penalties will be as follows:

D/t 99 K/t 68 for the amount of the penalty.

Payment of the penalty is recorded as follows: D/t 68 K/t 51.

VAT accounting when returning goods

Failed acquisitions are also reflected in accounting, but they are recorded depending on the reasons for the return.

• If the goods turned out to be defective, and this was discovered after posting, VAT is reflected by postings like this:

Operations
From the buyer
REVERSAL VAT on marriage
REVERSE previously accepted for deduction of VAT on the amount of marriage
From the seller
VAT REVERSE upon acceptance of defects (if shipments and acceptance occur in the same tax period)
VAT REVERSE upon receipt of a defect in the next period

• if the product is of appropriate quality:

Operations
From the buyer
VAT accrual on returned goods
From the seller
Input VAT on return of inventory items
VAT is deductible on returned goods

Accounting entries for VAT: examples

The company purchased goods in the amount of 767,000 rubles. (including VAT 117,000 rubles), and then sold the goods on the terms of 50% prepayment in the amount of 1,180,000 rubles. (including VAT RUB 180,000). The balance of goods in the amount of 118,000 rubles. (including VAT of 18,000 rubles) was sold at retail for activities subject to UTII, and VAT on it was restored. The second portion of the advance was transferred a month later.

Operations			Base
Payment for purchased goods
Posting of goods
VAT charged on purchased goods
VAT is accepted for deduction
Received 50% advance payment from buyer
VAT charged on advance
Reflected sales revenue
Advance credited
VAT deduction on advance payment
Goods transferred to retail
Sold inventory items are written off
The cost of goods is written off
VAT on goods transferred to retail (UTII) has been restored
VAT is included in the price of the goods

In the Russian Federation, VAT applies to purchased valuables. Its payment is mandatory for all organizations conducting commercial activities.

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Value added tax on acquired assets is a tax that must be paid.

Since, according to the law, all profits received as a result of commercial activities must be taxed.

What it is

VAT on acquired assets is a tax that includes almost all information on various types of income received by the company.

The following transactions relate to this type of income:

• sale of goods;
• sale of services;
• the process of selling or buying valuables of various kinds.

The tax itself is usually reflected in financial statements in account No. 19 (debit) entitled “VAT on purchased values.”

This account also reflects:

• intangible assets;
• production and material inventories.

What problems might there be?

Most often, problems related to value added tax arise in two cases:

1. When VAT is deducted on purchased assets.
2. When submitting a request to the tax authorities for a VAT refund (on purchased valuables in the case of the sale of imported goods).

Beginner users of the 1C program experience some problems when they try to fill in the standard mechanism.

Sometimes all the necessary information simply does not fit. To get around this feature of the program, it is necessary to deduct not all VAT, but part of it.

The rest of the amount should just wait for some time in account No. 19. At the first opportunity, you can take the balance for deduction; there is quite an impressive reserve of time for this - three whole years.

Sometimes it happens that tax authorities refuse to refund VAT on purchased assets on the basis of the absence of ().

If such a situation arises, you must be guided.

According to it, the basis for registering invoices in the purchase book is payment documents (confirming payment of VAT) and a declaration (customs).

Which allows you to receive a refund when you provide these two documents. Invoices are not required.

Accounting for VAT on purchased assets

All taxes must be subject to strict accounting, including value added tax. Since the appearance of various types of errors leads to questions from the tax inspectorate.

VAT inventory must be carried out without fail, so hiding errors from accountants and auditors will be quite problematic.

Formation of input VAT

Input VAT is a tax included in the cost of goods purchased from a supplier who is also a payer of value added tax - this moment regulated by the Tax Code of the Russian Federation and.

Formation of input VAT is possible if:

• resources acquired for use in any operations are subject to VAT (production and subsequent sale of goods subject to VAT);
• when any material assets are taken into account;
• payment for resources has been made.

The formation of input VAT is not affected by the asset or liability owned by the enterprise. The only important thing is what the taxpayer company is in the chain of sale and production of goods and services.

Since the possibility of subsequent deduction of VAT when paying taxes directly depends on this. The VAT itself on purchased values ​​is displayed in line 1220.

It contains all the information on value added tax - if it should be charged. And this does not always happen.

Since if material assets are acquired for the implementation of any events or activities on which VAT is not paid, the tax is not displayed in line 1220.

It is simply written off as an expense or included in the cost of the acquired property itself.

Write-off of input tax

If certain conditions arise, input value added tax may be written off.

The easiest way to carry out this operation is for enterprises that use a simplified taxation scheme - income minus expenses. And for this current assets have no effect.

That is, the write-off of input tax is in no way related to accounts receivable, financial reserves.

According to current legislation, the amount of VAT can be included in the “expenses” column of an enterprise in the process of determining the object of taxation.

According to the Tax Code of the Russian Federation, or rather Art. , an enterprise that is a payer of the tax in question has the right to deduct from the income received during the reporting period the amount of VAT on purchased goods (services).

This is what makes it possible, on absolutely legal grounds, to completely write off the VAT input tax on purchased assets as expenses.

It is only important that two conditions are met:

• all purchased goods must be expenses (according to the simplified taxation scheme);
• All goods purchased by the organization must be paid for at the time of reporting.

Performing the duties of a tax agent

In some cases, tax legislation imposes on an enterprise the duties of a tax agent in the presence of VAT on acquired assets.

As a rule, a tax agent is an enterprise that acts as a source of income for another organization.

The conditions under which a company becomes a tax agent are fully listed in Tax Code RF.

Thus, an organization is obliged to play the role of a tax agent if:

1. Confiscated material assets, various treasures, as well as values ​​of other origins are sold.
2. The property of a previously bankrupt enterprise or individual is purchased or sold.
3. All kinds of goods and valuables of imported origin are sold.

The duties of the tax agent include withholding a certain amount from his own income, after which he must transfer it to the tax service within the time limits established by law.

Thus, in fact, the tax agent acts as an intermediary between tax authorities and by the taxpayer himself.

Payment of standardized expenses

Expenses that are regulated in the Tax Code, as well as in various decrees of the Russian government, include:

• on advertising (costs of advertising structures, banners and other types);
• employee insurance (voluntary) according to;
• interest on loans taken by the organization for various purposes;
• related to the sale of printed materials (books);
• replenishment of the reserve for unconfirmed (doubtful) debts.

There are situations when some regulated expenses simply do not fit into the standard established by the Tax Code. Therefore, these expenses cannot be deducted.

As a result, the organization is obliged to pay the balance of VAT, since it is not possible to include this tax in any non-operating expenses.

Examples

The company made an advance payment of 1.118 million rubles to pay for upcoming deliveries. Prepayment is 100% of the cost of the goods. VAT in this case is equal to 118 thousand rubles.

Also in the considered reporting period the same company received from its future customers advance payment, amounting to 708 thousand rubles. VAT in this case is equal to 108 thousand rubles.

All transactions performed are reflected in the financial statements as follows:

the name of the operation	Sum	Debit	Credit
Transfer of advance payment to supplier	1.118 million rubles	60	76
Amount of accrued value added tax	180 thousand rubles	68	76
Transfer of advance payment from buyers	708 thousand rubles	51	62
Value added tax on advance payments received from buyers	108 thousand rubles	76	68
Capitalized material assets	90 thousand rubles	41	71

If you display tabular data in a unified form, the record will look like this:

Some nuances sometimes arise when distributing VAT amounts on acquired values ​​related to indirect expenses.

They are resolved with the help of the Tax Code and relevant Government decrees that directly relate to this issue.

When drawing up a report, it is very important to mention that all types of debts (receivables and payables) are reflected in the corresponding section of the balance sheet.

VAT in the balance sheet (account 19)

The balance of VAT on acquired assets is reflected in account No. 19, which has its own name: “VAT on acquired assets.”

This tax is also reflected in various lines. Account No. 19 is used to display all transactions carried out with value added tax on purchased assets.

It is especially important to display in invoice No. 19 the entire amount of value added tax not accepted for deduction. It must be directly related to excess expenses. The entire amount will be written off to debit No. 91.

What do you need to know about the accumulation register?

In a specialized software environment called 1C: Accounting, there are elements such as accumulation registers.

It is thanks to them that it is possible to record movements:

• goods;
• materials;
• funds.

Registers make it possible to automate a variety of accounting areas:

• mutual settlements;
• long-term planning;
• inventory control.