That is why charging VAT on such work is not burdensome for VAT payers. But do not forget that in order to deduct such VAT, the standard conditions must be met. 3 paragraph 6 art. 171 Tax Code of the Russian Federation; Letter of the Federal Tax Service dated March 23, 2009 No. ШС-22-3/216@:

• the facility under construction must be intended for use in transactions subject to VAT;
• Depreciation will be charged for this object in future tax accounting.

Attention Since the organization performs the work for itself, the invoice must indicate your organization both as a seller and as a buyer. If you are entitled to a deduction, then the generated invoice must be recorded in the purchase ledger. But there is no need to register it in part 2 of the invoice journal (after all, invoices drawn up by the taxpayer himself never appear in this part of the journal) sub. "a" p.

Calculation and deduction of VAT for construction and repair in an economic way

Rules for maintaining a log of received and issued invoices; para. 2 clause 20 of the Rules for maintaining a purchase book. On the date of registration of the invoice in the purchase book, that is, on the last day of the quarter, in accounting it is necessary to make an entry to the debit of subaccount 68-“VAT calculations” and the credit of account 19.

More information about the calculation of VAT on the cost of construction and installation works carried out on an economic basis from the person responsible can be found: 2012, No. 10, p. 58 Please note that if the object under construction will be used in both taxable and non-VATable activities, then the VAT accrued on the cost of construction and installation work can be deducted in full. But after putting the facility into operation for 10 years, part of the tax accepted for deduction will have to be restored - in a proportion depending on the share of revenue from VAT-free transactions in the total revenue of the organization para.

4, 5 p. 6 art. 171 Tax Code of the Russian Federation; Clause 1 of Federal Tax Service Letter No. ШС-6-3/862 dated November 28, 2008.

VAT with construction and installation works for own consumption

Their preservation as part of the calculated tax amounts for construction and installation work performed would lead to double deduction of the same amounts.” However, from an accounting point of view, there is no double deduction.
On the contrary, if you follow the Methodological Recommendations, amounts of unreimbursed tax appear, increasing the cost of the fixed asset. The example we have given eloquently demonstrates this.

According to the Supreme Court of the Russian Federation, the total amount of tax calculated by the taxpayer independently should be reduced by the amount of VAT that was presented to him on goods (work, services) purchased for construction. In stating this, the court proceeded from the fact that “it was after the deduction of these amounts that the tax on the specified object of taxation would be subject to payment to the budget if the tax amounts calculated in this manner were not themselves subject to deduction.”

Accounting and taxation of construction and work carried out on a self-employed basis

Attention

Therefore, free interpretations, which were first allowed by the Government of the Russian Federation when preparing Resolution No. 914, and then replicated by the Ministry of Taxes of Russia when developing Methodological Recommendations, in our opinion, are unacceptable. Unfortunately, we have to admit that in Determination No. CAS 01-325, the Supreme Court of the Russian Federation also took a position not based on the provisions of the Tax Code of the Russian Federation.

Of course, taxpayers will have to accept this decision and give up their legal opportunity to reduce their tax liability. We can only rely on the Constitutional Court of the Russian Federation. Maybe he will finally resolve this dispute? A.

Are you building for yourself? don't forget about VAT

Important

Including if your employees participated in the development of project documentation. Letter from the Ministry of Finance dated March 22, 2011 No. 03-07-10/07. It turns out that VAT in its pure form is charged only on wages and contributions from it. With a mixed method of carrying out construction and installation works - both on your own and with the involvement of contractors - the cost of work not performed by you is not included in the VAT base. Letter of the Federal Tax Service dated 04.07.2007 No. ШТ-6-03/527; Decision of the Supreme Arbitration Court of March 6, 2007 No. 15182/06.

Have you been building and building and finally built a non-residential building for sale? In this case, VAT must be accrued only at the time of implementation. VAT on construction and installation works must be accrued at the end of each quarter at a rate of 18%. 10 tbsp. 167, paragraph 3 of Art. 164 Tax Code of the Russian Federation.

VAT on the construction of fixed assets in 2018

• Value added tax, No. 24
• Invoice: signed and registered in the purchase book, No. 23
• The correct invoice is a guarantee of VAT deduction from the buyer, No. 22
• Duplicate invoice: to be or not to be a VAT deduction, No. 20
• We sell goods to VAT evaders: when to use code “26”, No. 18
• New VAT codes, No. 12
• What should a VAT payer seller do if the buyer does not pay for the delivery, No. 11
• A simplifier ordered the processing of raw materials from a Belarusian simplifier: what about VAT, No. 11
• I want to know everything: we make changes to the invoice and UPD, No. 10
• Updated VAT declaration: non-obvious subtleties, No. 10
• Advances on failed transactions, No. 5
• “Profit-expenditure” VAT, No. 4
• Date of acceptance of inventories for accounting in the light of VAT calculations, No. 2
2015

Economic construction: accounting and taxation

VAT accrued on construction and installation work ((87,650 rubles * 2 months + 511,206 rubles) * 18%) 05/31/17 68 VAT 19,123,571 rubles. VAT accepted for deduction Creation of fixed assets through contractors Within the framework of current legislation, the cost of work of contractors hired for the construction of an OS facility is subject to VAT in the general manner.

As when creating an operating system on an economic basis, an organization engaging contractors must reflect VAT on the cost of work at the time the facility is put into operation (based on the KS-2 act and the KS-3 certificate). On the same day, the VAT amount should be deducted. Let's consider an example: Concord JSC entered into an agreement with the contractor Master Plus LLC to carry out work on the construction of a warehouse.

During construction, materials totaling 180,000 rubles were used, including VAT - 30,000 rubles. In addition, the company's full-time employees involved in construction were paid a salary amounting to (taking into account the unified social tax and contributions for compulsory social insurance) 450,000 rubles.

Operations related to the construction of the workshop were reflected in the accounting records of Zodiac as follows: Dt 10 Kt 60 - 150,000 rubles. (180000 - 30000) - construction materials are capitalized; Dt 19 Kt 60 - 30000 rub. — VAT on capitalized materials is taken into account; Dt 60 Kt 51 — 180,000 rub. — paid for construction materials; Dt 08 Kt 10 — 150,000 rub. - materials were released for construction needs; Dt 08 Kt 69, 70 - 450,000 rubles. - wages, unified social tax and social insurance contributions have been accrued for employees involved in construction; Dt 01 Kt 08 - 600,000 rubles.

During construction, it is possible on the condition that the constructed facility will be used in operations that are generally subject to value added tax.

Construction and installation works and the procedure for deducting VAT

Construction can be carried out in three possible ways:

• Contract method;
• By own means or by economic means;
• In a mixed way.

Construction is carried out by a contractor

In cases where construction is carried out by contract, i.e. through the efforts of contracting organizations, the investor, that is, the organization that accepts the constructed object for accounting as a fixed asset, accepts for deduction the amount of VAT presented to him by the organization carrying out construction work under the contract.

Construction is carried out using our own resources

If the construction is carried out by the organization, that is, in an economic way, tax amounts on materials, goods, as well as services and works purchased for use in construction are accepted for deduction. Also, tax amounts calculated in the manner established by the first paragraph of Article 166 of the Tax Code when carrying out construction and installation work for domestic consumption are subject to deduction.

Mixed construction

If construction work is carried out using a mixed method, the investor can deduct the following VAT amounts:

• Presented by the contractor;
• For purchased materials, goods, work in terms of carrying out construction work using economic methods;
• Calculated when carrying out work on our own.

VAT on the cost of building materials

If construction work is carried out by a contractor, the provision of construction materials can be carried out in different ways:

Materials are provided by the contractor

In this case, the contractor deducts VAT on materials, and the investor deducts VAT on the cost of the contractor’s work. This will also include VAT on materials, since the contracting organization includes the cost of purchased building materials in the cost of its work.

The customer transfers materials to the contractor

With this method, the investor deducts VAT on the cost of the contractor’s work and on the materials used by the contractor.

Materials are supplied by the customer at the expense of the contractor

The contractor deducts VAT on materials, the investor deducts the amount of tax on the cost of the contractor’s work, taking into account materials.

Materials are purchased by the customer and transferred for a fee to the contractor, i.e. implements them

In this case, the customer accepts VAT on construction materials as a deduction, and upon transfer to the contractor, he charges VAT payable on sales. The contractor, in turn, submits VAT on the work, taking into account the cost of purchased materials, to the customer, who accepts the entire tax amount as a deduction.

Previously, when performing construction and installation work on one’s own, it was possible to deduct the amount of tax after paying the accrued amounts. That is, in the next tax period.
With the entry into force of Federal Law No. 224-FZ of November 26, 2008, the procedure for calculating VAT has changed.

Now, an organization carrying out construction work on a self-employed basis can claim VAT for deduction in the same period in which it determines the tax base. That is, you no longer have to carry over the tax deduction to the next period.
Amounts of tax on construction and installation work not accepted for deduction before January 1, 2009, i.e. before the entry into force of Law 224-FZ, are accepted for deduction in accordance with Article 172 of the Tax Code as amended, i.e. in the order that was in effect before the above law came into force.

the investor deducts VAT on the basis of invoices issued by the customer

If the customer and the investor are different organizations, the tax deduction is carried out by the investor based on the invoices presented by the customer. The customer, in turn, draws up invoices based on the documents presented by the contractor.
Clause 6 of Article 171 of the Tax Code establishes that tax amounts presented by contractors and customer-developers when carrying out capital construction work are deducted.

The deduction is carried out in the usual manner on the basis of received invoices after the work has been accepted for accounting.

VAT deduction is possible only after the object is accepted for accounting

Thus, the contractor issues invoices to the customer for its work. Based on them, the customer issues invoices for the investor. In turn, the investor, after accepting the work for accounting, accepts VAT as a deduction.

Completion of capital construction and procedure for issuing invoices

And so, having completed the capital construction of an object, the customer organization transfers the completed construction object, for example, a building, to the investor.

The customer, after transferring to the investor a building or other object on which construction work has been completed, issues an invoice in accordance with the generally established procedure.

The customer prepares the invoice on the basis of invoices received from contractors for construction and installation work performed by them, and on the basis of invoices received from suppliers when purchasing construction materials.

invoices should include a separate line item for the cost of work for each contractor, the cost of materials and goods for each supplier

Experts from the Ministry of Finance recommend that customers, when preparing invoices, separately highlight in the document the cost of construction and installation work for each contractor and the cost of construction materials and goods separately for each supplier.

At the same time, the customer attaches to the invoice transferred to the investor copies of the invoices on the basis of which it was compiled, as well as copies of all primary documents confirming the amounts indicated in the invoices and copies of documents confirming payment of tax amounts to the customs authorities, if any importation of materials or goods into Russia.

copies of the contractor's invoices and primary documents are attached to the invoice

The customer transfers the invoice to the investor once either at the time or within five days after the transfer of the building or other object for which capital construction has been completed to the investor’s balance sheet.

Meanwhile, the Ministry of Finance, in an earlier letter No. 03-07-10/06 dated February 19, 2007, provided clarifications according to which the customer can deduct VAT without waiting for the completion of capital construction, in cases where the work is divided into separate stages. That is, if the construction contract provides for stage-by-stage delivery of work, VAT is deductible after completion of each stage.

In this case, invoices are drawn up in the same order as after completion of all work. The VAT deduction, as in the case described above, is accepted by both the customer and the investor.

VAT deduction for stage-by-stage delivery of construction work

Let's consider the procedure for calculating VAT when signing acts issued monthly by contractors.

And so, the contracting organization, on the basis of forms No. KS-3 “Certificate of the cost of work performed and expenses” and No. KS-2 “Certificate of acceptance of work performed,” submitted monthly to the customer, issues invoices for the amounts indicated in the reports.

The first question that arises in this case: can the investor include the cost of the contractor’s work on the 08th account based on forms No. KS-2 and No. KS-3?

The second logical question: is the contractor obliged to charge VAT on the amounts specified in the acts for payment on the unfinished facility?

The Civil Code in Chapter 37 examines the peculiarities of the relationship between the parties when concluding a contract for contract work. Thus, in the third paragraph “Construction contract” in the first paragraph 741 of the article it is stated that the risk of accidental death or damage to the construction project is borne by the contractor until the object is transferred to the customer.

Further, Article 753 “Deliverance and acceptance of work” states that the customer begins acceptance of work from the moment he receives a message from the contractor about readiness for handover of the object.
In the event that the customer accepts individual stages of work, the risk of accidental death passes to him if the damage and death did not occur through the fault of the contractor.

Article 746 of the Code establishes the procedure for settlements between the parties, when payment for contract work is made in the amount specified in the estimate and in the manner established by the contract, or, if this is not provided for in the contract, in accordance with the legally established procedure.

Analyzing the norms of civil legislation, we come to the conclusion that either stages of completed work or a finished building after the final completion of capital construction can be transferred under the act.

Consequently, the contractor draws up invoices for which tax amounts can be deducted in the same order: after the completion of a stage, or after the final delivery of the object.

Based on the signed Acts in form No. KS-2 and No. KS-3, the cost of the object is formed on account 08, which after completion of construction is transferred to account 01.

VAT deductions, according to numerous explanations from the financial department, are accepted either after the completion of stages, in cases where this is appropriate, or after the complete completion of capital construction, after the object is accepted for accounting.

VAT deduction is possible after completion of construction stages (in some cases) or after acceptance of the finished object for accounting

How to calculate VAT if the developer uses the simplified tax system

What to do in a situation where a developer uses a simplified system? After all, according to the general rules, when applying the simplified tax system, invoices are not issued. If an organization using the simplified tax system has issued invoices, it is obliged to transfer the amount of tax allocated in the documents to the budget.

Let's consider a case from judicial practice.

The developer applying the simplified tax system, according to the general rules, based on the invoices received from the contractor, issued a consolidated invoice to the investor on its own behalf.

During the inspection, controllers from the Federal Tax Service charged the developer using the simplified system VAT on invoices issued in the name of the investor.

The basis for the assessment of the tax was the provisions of Article 173 of the Tax Code, according to which, taxpayers using special regimes, if they issue invoices, pay to the budget the tax amounts reflected in the invoices.

The developer appealed to the arbitration court. The courts of three instances rejected the developer's claims and ruled in favor of the tax authority.

However, the Supreme Arbitration Court of the Russian Federation recognized the actions of the developer’s organization as lawful (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 1784/12 of June 26, 2012 in case No. A38-1216/2011).

Wherein, The judges justified their decision as follows.

Consolidated invoices were issued in the name of the investor by the developer applying the simplified tax system in order to exercise the investor's right to tax deductions in relation to the amounts of value added tax actually paid by the taxpayer for materials, goods, work performed, purchased for capital construction.

The customer, who is not a VAT payer, did not issue invoices in respect of his work, but only re-invoiced to the investor the amounts actually paid to suppliers, in order to exercise the investor's rights to deduct VAT, since the latter is a VAT payer and has full rights to deductions.

The court notes that the actions of the developer do not contradict the explanations of the Ministry of Finance given in letter No. 03-07-10/15 dated October 18, 2011.

the developer on the simplified tax system has the right to issue an invoice in the name of the investor based on invoices received from the contractor

We would like to note that the budget does not suffer. Since the developer, for obvious reasons, did not apply tax deductions.

Calculation of VAT on amounts of refunds and compensations

During construction, expenses arise, the cost of which is not taken into account in the contract, but which are directly related to the fulfillment of contractual obligations. These may include transport, travel and other expenses. The customer reimburses these costs to the contractor.

A logical question arises: does the contractor include the received compensation amounts in the VAT tax base?

Financiers express an unambiguous opinion on this matter; the contractor charges VAT on the amounts received as reimbursement of expenses (see letter No. 03-07-11/300 dated August 15, 2012).

In fact, by issuing invoices for reimbursement of additional expenses, the contractor acts as a seller; the reimbursement amounts received must be included in income and charged VAT at the rate of 18/118, in accordance with paragraph 4 of Art. 164 Tax Code of the Russian Federation.

In this case, the organization deducts the amounts of input VAT on additional expenses in the usual manner. See letters of the Ministry of Finance No. 03-07-11/37 dated March 2, 2010, No. 03-07-11/37 dated February 26, 2010 and others.

And so, receipts in the form of reimbursements and other additional expenses are also subject to inclusion in the VAT tax base.

Thus, financiers, in letter No. 03-07-11/288 dated October 26, 2011, responded to the question about the calculation of VAT on the amounts of compensation that, under the agreement, the owner of a power line section receives for moving a section of the line, responded as follows: on the amounts received In compensation, the owner of the site charges VAT, since in essence, the funds received are payment for the work carried out by the owner to move the line and free up the territory for construction work.

The Ministry of Finance recommends that VAT be charged on the entire amount of compensation at the rate of 18/118

At the same time, judges do not always agree with the position of financiers. Thus, in decisions made in favor of the taxpayer, the arbitrators note that when reimbursement of expenses, there is no transfer of ownership by one party to the agreement to another, due to the absence of an object of sale, and reimbursement of expenses is not a payment for work received or services provided.

The Federal Antimonopoly Service of the North-Western District considered case No. A42-7064/007 on a taxpayer’s claim against the tax authority, in which the plaintiff, carrying out construction and installation work under a contract, asks the court to declare unlawful the assessment of VAT by the tax authority on amounts received as compensation the contractor's costs for paying wages to employees, charging insurance premiums for wages, travel expenses, paying daily allowances, etc.

That is, during the audit, the tax inspectorate assessed amounts of value added tax on amounts that were actually payments to employees and insurance premiums accrued on these payments.

In this case, the Federal Antimonopoly Service of the North-West District issued a resolution on August 25, 2008, in which the actions of the tax authority were declared unlawful due to the fact that they directly contradict paragraph 1 of paragraph 1 of Article 146 of the Tax Code; reimbursement of these expenses cannot be the tax base for VAT, since this does not create added value, and it is not the sale of services or work either.

The FAS Volga-Vyatka District in its decision in case No. A17-1843/5-2006 dated February 19, 2007, VASRF in its decision No. 6950/07 dated June 14, 2007, similarly argued for the decision in favor of the taxpayer.

As we see, the courts side with the taxpayer in this matter. However, it is worth noting that if value added tax is not charged on the reimbursement amounts received, the taxpayer does not have the right to apply a VAT deduction for such expenses.

if VAT is not charged on the amount of compensation, then VAT is not deductible on these expenses

VAT on the sale of an unfinished object

In accordance with paragraph 22, paragraph 3 of Article 149 of the Tax Code, operations for the sale of objects related to residential premises and shares in them are exempt from value added tax.

However, the Code does not say whether this norm is applicable to unfinished objects.

Experts from the financial department express the opinion that the sale of unfinished residential properties is not exempt from VAT.

Since an unfinished building does not fit the definition that applies to residential premises in the Housing Code of the Russian Federation.

Thus, the Ministry of Finance notes, there are no legal grounds for applying VAT benefits when selling unfinished construction projects (see letters No. 03-07-10/11 dated May 12, 2012, No. 03-07-11/186 dated 30 July 2009).

The Ministry of Finance clarifies that operations for the sale of unfinished residential premises are subject to VAT

Let's turn to arbitration practice. Thus, the Federal Antimonopoly Service of the Moscow Region in resolution No. KA-A40/221-10 dated February 10, 2010 indicates that when classifying a construction project, one should not proceed from the fact of completion, but only from its purpose.

That is, for what purposes a specific object is being built.

Thus, the arbitrators emphasize, the sale of an unfinished property intended for use as a residential building is not subject to value added tax.

See similar conclusions in resolutions of the FAS of the Volga-Vyatka District No. A39-909-2010 dated January 24, 2011, FAS of the Ural District No. F09-9691/08-S2 dated December 22, 2008.

Judges against financiers - the sale of unfinished residential properties is not subject to VAT

However, it should be noted that if an organization decides to take advantage of the exemption in relation to operations for the sale of an unfinished building, its position will most likely have to be defended in court.

Construction and installation works (CEM) performed for one’s own needs are recognized as subject to VAT taxation. In this article we will look at the features of VAT accrual for these operations in 1C.

You will learn:

• in what cases is it necessary to issue an invoice and charge VAT on construction and installation work;
• what document is used to formalize this procedure;
• what entries are generated in the VAT tax register and in the sales book;
• what lines of the VAT declaration are filled out.

Step-by-step instruction

Let's look at step-by-step instructions for creating an example. PDF

Accrual of VAT on construction and installation work using the economic method

Regulatory regulation

There is no clear definition of the concept of “construction and installation work carried out on an economic basis” (or construction and installation work for internal consumption, own needs) in the legislation, as well as a fixed list of expenses that can be attributed to such construction and installation work. Officials in their letters traditionally define construction and installation work carried out on an economic basis as follows: these are construction and installation works carried out by the organization for its own needs on its own (clause 18 of Rosstat Order No. 39 dated January 30, 2018).

Thus, the key features that allow us to attribute certain costs to construction and installation work carried out on an economic basis are:

• type of work - related to construction (and not just installation of something: for example, work on assembling a computer does not relate to construction and installation work);
• performer (aka consumer) of the work - this is an organization that performs construction and installation work for itself independently (and not with the help of contractors).

Construction and installation works for own needs are subject to VAT (clause 3, clause 1, article 146 of the Tax Code of the Russian Federation). At the same time, the tax base includes all the actual expenses of the organization that it incurred while performing these works (Clause 2 of Article 159 of the Tax Code of the Russian Federation):

• Employee wages and insurance premiums accrued on them:
  • those who performed construction work for the needs of the organization;
  • engaged in the development of design and estimate documentation (Letter of the Ministry of Finance of the Russian Federation dated March 22, 2011 N 03-07-10/07);
  • who carried out the installation and commissioning of equipment necessary for the operation of buildings constructed in an economic way (for example, installation and installation of equipment for heating, ventilation, elevators, electrical, gas and water supply systems) (clause 18 of Rosstat Order dated January 30, 2018 N 39) .
• Cost of materials (work, services), purchased to perform these works(Letter of the Ministry of Finance of the Russian Federation dated March 17, 2011 N 03-07-10/05). At the same time, VAT paid to suppliers accepted for deduction on the date of receipt of these materials (works, services).
• Cost of fuels and lubricants for construction equipment.
• Amounts of depreciation on fixed assets used during construction and installation works.
• The cost of purchasing and renting equipment, construction machines, mechanisms, inventory, tools.
• Costs of servicing workers involved in construction: their training and retraining, ensuring sanitary, hygienic and living conditions, purchasing technical literature for them.

The Ministry of Finance generally defines construction and installation work as follows: this is the cost of capital work, as a result of which real estate objects are created, including buildings, structures, etc., or the initial cost of these objects changes in cases of completion, reconstruction, modernization and on other similar grounds (Letter of the Ministry of Finance of the Russian Federation dated October 30, 2014 N 03-07-10/55074).

The tax base for VAT is determined at the end of each quarter based on all actual expenses for construction and installation work (clause 2 of Article 159 of the Tax Code of the Russian Federation, Article 163 of the Tax Code of the Russian Federation, clause 10 of Article 167 of the Tax Code of the Russian Federation).

The cost of construction and installation work is taxed at a rate of 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation).

For the amount of accrued VAT on construction and installation work:

• in the sales book A registration entry is made for the issued invoice with the transaction type code - .
• in accounting posting Dt 19.08 “VAT on the construction of fixed assets” Kt 68.02 is generated.

Accounting in 1C

VAT accrual on construction and installation works for own needs is reflected document In chapter Operations – Period closure – VAT routine operations. To automatically fill out the tabular part of the document Accrual of VAT on construction and installation work using the economic method you need to use the button Fill .

The document states:

• Construction object - an object of the OS being created, on which construction and installation works were carried out in an economical manner, i.e. objects, which are accounted for on account 08.03 “Construction of fixed assets” under subconto Construction methods Economic method.
• Sum- the amount of construction and installation work actually completed in an economic manner (tax base).
• % VAT - 18% .
• VAT– VAT amount, calculated automatically from the fields Sum And % VAT .

Postings according to the document

The document generates transactions:

• Dt 19.08 Kt 68.02 – charge of VAT on the amount of construction and installation work carried out on a self-employed basis.

The document forms movements according to VAT register Sales:

• registration entry for Due to the value of construction and installation work done on our own for the amount of accrued VAT.

Issuance of the SF for construction and installation works in an economic way

An invoice for construction and installation work is issued using the button Issue an invoice at the bottom of the document Accrual of VAT on construction and installation work using the economic method . Document Invoice issued is automatically filled with data from this document:

• Operation type code - “01” Sales of goods, works, services...”.

In this case, the document does not generate transactions for accounting and accounting records.

Documenting

The invoice form was approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137. It can be printed using the button Seal from documents Invoice issued or Accrual of VAT on construction and installation work using the economic method . PDF

Report Sales book can be formed from the section Reports – VAT – Sales Book. PDF

Reporting

Construction and installation works for the needs of own consumption are reflected in the VAT return in:

Section 3 on page 060 “Performance of construction and installation work for own consumption”: PDF

• the amount of work performed;
• calculated VAT amount.

In Section 9 “Information from the sales book”:

• invoice issued, transaction type code “01”.

An organization can exercise the right to accept VAT as a deduction for construction and installation work.

Object of taxation

Carrying out construction and installation work for one’s own consumption is subject to VAT (subclause 3, clause 1, article 146 of the Tax Code of the Russian Federation).

Situation: What kind of work is classified as construction and installation work when determining the tax base for VAT?

This issue is not regulated by law.

The tax base when performing construction and installation work for one’s own consumption is defined as the cost of the work performed, calculated on the basis of all the actual expenses of the organization for their implementation (clause 2 of Article 159 of the Tax Code of the Russian Federation). At the same time, construction and installation include work related to capital construction.

In accounting, capital construction costs are reflected in account 08 “Investments in non-current assets”. Therefore, in practice, tax inspectorates require that VAT on construction and installation work performed on a self-employed basis be charged on the entire amount of expenses collected on account 08 in connection with capital construction, with the exception of the cost of contractors’ work.

However, this point of view is not entirely justified. To determine which types of construction work are recognized as capital, you can be guided by the All-Russian Classifier of Types of Economic Activities OK 029-2001 (OKVED) (approved by Resolution of the State Standard of Russia dated November 6, 2001 No. 454-st). The legality of this approach is confirmed by arbitration practice (see, for example, Resolution of the FAS Moscow District dated February 15, 2005 No. KA-A40/261-05).

According to OKVED, construction (group 45) includes work on preparing a construction site, laying pipelines, communication and power lines, installing buildings, structures and prefabricated structures, drilling wells, etc. Moreover, for calculating VAT from this list to construction - only those capital works, the implementation of which resulted in:

• to the creation of new fixed assets, including real estate (buildings, structures, etc.);

• to a change in the initial cost of objects in operation (in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation and on other similar grounds).

This conclusion can be drawn from the letter of the Ministry of Finance of Russia dated November 5, 2003 No. 04-03-11/91.

A specific list of construction and installation works is given in paragraph 14 of clause 3.1 of the Methodological Provisions approved by Rosstat Order No. 37 dated March 11, 2009. These include:

• construction work on the construction, reconstruction, expansion, technical re-equipment of permanent and temporary buildings and structures and related work on the installation of reinforced concrete, metal, wood and other building structures;

• work on the construction of external and internal networks of water supply, sewerage, heat and gasification, energy supply;

• work on the construction of installations (structures) to protect the environment from pollution;

• work on installation of sanitary equipment;

• work on the construction of oil pipelines, product pipelines, gas pipelines;

• work on the construction of overhead and cable power lines, communication lines;

• work on the construction of bridges and embankments, road work, underwater technical, diving and other types of special work in construction;

• work on the construction of bases, foundations and support structures for equipment, on the lining and lining of boilers, furnaces and other units;

• work on the construction of anti-erosion, anti-mudflow, anti-avalanche, anti-landslide and other environmental structures;

• reclamation, stripping works;

• other types of construction work not listed above, provided for in building codes and regulations.

It should be noted that regulatory agencies have not yet given any explanations about the possibility of using this list for tax purposes. Therefore, its use when determining the VAT tax base for construction and installation work performed on a self-employed basis may lead to a dispute with inspectors and tax sanctions (Article 1 of the Tax Code of the Russian Federation). In these conditions, the organization will have to defend its point of view in arbitration court. The only way to avoid litigation is to charge VAT on the cost of all construction and installation work performed on a self-employed basis (recorded on account 08). During the same tax period, the accrued VAT amount can bepresent for deduction

An example of calculation and reflection in accounting of VAT on the cost of construction and installation work for own consumption. The organization does not enjoy the right to distribute VAT payable to the budget evenly over three months

Alpha LLC is constructing its new office building on a self-sustaining basis. In the first quarter, Alpha carried out work on drilling a water well at the construction site. The work was carried out using the organization's own resources.

To carry out hydrological work, Alpha purchased construction materials for a total amount of 118,000 rubles. (including VAT - 18,000 rubles). The materials were fully used when drilling the well. Other costs associated with hydrological work were:

• wages for workers involved in well drilling (including contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases) - 68,000 rubles;

• depreciation of construction machinery and equipment - RUB 32,000.

Drilling wells is associated with the construction of buildings and structures (OKVED code 45.25.2), accordingly, the performance of these works in a self-employed manner is subject to VAT.

The tax base for calculating VAT was:
100,000 rub. + 68,000 rub. + 32,000 rub. = 200,000 rub.

The amount of VAT accrued on the cost of work performed is equal to:
200,000 rub. × 18% = 36,000 rub.

Alpha's accountant made the following entries in the accounts.

During the first quarter (as the organization carries out relevant operations):

Debit 10 Credit 60
- 100,000 rub. - materials intended for hydrological work on the construction site have been capitalized;

Debit 19 Credit 60
- 18,000 rub. - reflects the amount of input VAT on materials intended for hydrological work on the construction site;

- 18,000 rub. - accepted for deduction of input VAT on materials intended for hydrological work on the construction site (based on supplier invoices);

Debit 60 Credit 51
- 118,000 rub. - paid for materials;

Debit 08 Credit 10
- 100,000 rub. - the cost of materials used to carry out hydrological work on the construction site has been written off;

Debit 08 Credit 70, 68, 69
- 68,000 rub. - wages were accrued to workers engaged in hydrological work on the construction site (taking into account contributions to compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases);

Debit 08 Credit 02
- 32,000 rub. - reflects the depreciation of construction equipment and equipment used in hydrological work.

- 36,000 rub. - VAT is charged on the cost of construction and installation work performed on a self-employed basis.

The cost of construction and installation work carried out on a self-employed basis in the first quarter was reflected by Alpha's accountant in the invoice drawn up on March 31. At the same time, the invoice was recorded in the sales ledger and purchase ledger. On the same day, Alpha’s accountant recorded the VAT deduction:

Debit 68 subaccount “VAT calculations” Credit 19
- 36,000 rub. - accepted for deduction of VAT accrued for payment to the budget on construction work performed on a self-employed basis.

In April, VAT on the cost of construction and installation work was transferred to the budget as part of the total tax amount reflected in the declaration for the first quarter.

Situation: What work is classified as construction and installation work for own consumption when determining the object of VAT taxation?

Construction and installation works for its own consumption are recognized as work as a result of which an organization creates an object to be used in its own activities (letter of the Ministry of Finance of Russia dated June 23, 2014 No. 03-07-15/29969, Federal Tax Service of Russia dated July 8, 2014 No. GD-4-3/13220).

The composition of construction and installation work should be determined taking into account the regulations of Rosstat (letter of the Ministry of Taxes and Taxes of Russia dated March 24, 2004 No. 03-1-08/819/16).

In Rosstat documents, construction and installation work for own consumption is identified with construction and installation work performed in an economic way. These include:

• work performed for the needs of the organization on its own (including work for which the organization allocates employees of its main activities and pays them salaries according to construction orders);

• work performed by construction organizations as part of their own construction (for example, during the reconstruction of their administrative building, construction of their own production base, etc.).

This definition is given in paragraph 11 of paragraph 3.1 of the Methodological Provisions, approved by Rosstat order No. 37 dated March 11, 2009, paragraph 19 of the instructions approved by Rosstat order No. 428 dated October 28, 2013.

Situation: Is it necessary to charge VAT on the cost of construction and installation work performed by the contractor? The organization builds the facility on its own and performs part of the work using a third-party contractor.

No no need.

By resorting to the services of a contractor, the organization does not carry out construction and installation work, but acquires its result. In such a situation, the object of VAT taxation established by subparagraph 3 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation does not arise for the organization. Such an object can only be the cost of construction and installation work performed on its own. As for work performed by contract, the contractor must charge VAT on their cost (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Similar conclusions are contained in the resolutions of the Federal Antimonopoly Service of the Ural District dated April 24, 2007 No. Ф09-2879/07-С2, dated April 12, 2007 No. Ф09-2587/07-С2; West Siberian District dated July 3, 2007 No. F04-4383/2007(35836-A27-41), dated January 29, 2007 No. F04-9314/2006(30508-A67-14), dated January 25, 2007 No. F04-9238/2006(30400-A67-31), dated May 17, 2006 No. F04-2743/2006(22512-A03-34); Northwestern District dated April 18, 2006 No. A26-8363/2005-28, dated February 18, 2005 No. A56-19358/04; Central District dated March 19, 2007 No. A54-3559/2006C8, dated January 22, 2007 No. A14-7875/2006/231/24; East Siberian District dated February 15, 2007 No. A33-1973/04-S3-F02-326/07-S1.

Situation: Is it necessary to charge VAT when transferring customer-supplied materials to the contractor? The organization is constructing the facility on its own, some of the work is performed by a third-party contractor.

No no need.

The explanations here are as follows.

Firstly, ownership of the materials transferred to him for processing does not pass to the contractor. Therefore, this operation is not considered a sale (Article 39 of the Tax Code of the Russian Federation, paragraph 1 of Article 220 of the Civil Code of the Russian Federation). This means that it is not subject to VAT (Article 146 of the Tax Code of the Russian Federation). This point of view is confirmed by the letter of the Ministry of Finance of Russia dated March 17, 2011 No. 03-07-10/05.

Secondly, it is necessary to charge VAT on the cost of construction and installation work for one’s own needs only if such work is carried out in an economic way (subclause 3, clause 1, article 146, clause 2, article 159 of the Tax Code of the Russian Federation). When the work is performed by a contracting organization, the customer is not subject to VAT, including on supplied materials. The legality of this approach is confirmed by arbitration practice (see, for example, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 2, 2008 No. 4445/08, FAS Moscow District dated December 13, 2010 No. KA-A40/14232-10-2, dated November 18 2010 No. KA-A40/14213-10).

Situation: Is it necessary to charge VAT when upgrading a computer done in-house??

No no need.

The object of VAT taxation is construction and installation work (subclause 3, clause 1, article 146 of the Tax Code of the Russian Federation). Computer modernization does not involve construction and installation work. Therefore, an organization that has carried out modernization on its own should not charge VAT on its cost.

The tax base

The tax base for calculating VAT is the cost of work performed, taking into account all the actual expenses of the organization for their implementation (clause 2 of Article 159 of the Tax Code of the Russian Federation).

Situation: When calculating the VAT tax base, is it necessary to include in the cost of work performed on a self-employed basis the rent for a plot of land that is in federal (municipal) ownership??

Yes need.

The tax base when performing construction and installation work for one’s own consumption is defined as the cost of the work performed, calculated on the basis of all the actual expenses of the organization for their implementation (clause 2 of Article 159 of the Tax Code of the Russian Federation). At the same time, construction and installation include work related to capital construction.

In accounting, capital construction costs are reflected in account 08 “Investments in non-current assets”. Therefore, in practice, tax inspectorates require that VAT on construction and installation work performed on a self-employed basis be charged on the entire amount of expenses collected on account 08, with the exception of the cost of work by contractors.

Although this position is ambiguous, in the current situation it is more expedient to include the amount of rent (accounted for in account 08) in the cost of construction and installation work for own consumption, and charge VAT on this amount in the same quarterdeduct tax (clause 6 of article 171, clause 5 of article 172 and clause 10 of article 167 of the Tax Code of the Russian Federation).

Situation: When determining the tax base for VAT, is it necessary to include the costs of developing design and estimate documentation in the cost of construction and installation work performed independently? The organization is building non-residential premises.

Yes, it is necessary if the design and estimate documentation is developed by the organization itself.

Carrying out construction and installation work for one’s own consumption is subject to VAT (subclause 3, clause 1, article 146 of the Tax Code of the Russian Federation). The tax base for such operations is defined as the cost of work performed, which includes all actual expenses for their implementation (clause 2 of Article 159 of the Tax Code of the Russian Federation).
Construction of non-residential premises without appropriate design and estimate documentation is not permitted. This follows from the provisions of paragraph 3 of Article 48, paragraphs 1 and 7 of Article 51 of the Town Planning Code of the Russian Federation. Thus, the preparation of design estimates is inextricably linked with the start of construction work, and the costs of preparing documentation should be included in the cost of the construction project. Consequently, the costs of developing design and estimate documentation, carried out by the organization itself, increase the VAT tax base when performing construction and installation work on a self-employed basis. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated March 22, 2011 No. 03-07-10/07.

Date of determination of the tax base

The tax base for construction and installation work performed on a self-employed basis must be determined on the last day of each tax period (Clause 10, Article 167 of the Tax Code of the Russian Federation). This means that VAT should be charged on the cost of construction and installation work performed on its own on the last day of each quarter in which the organization carried out this work. Thus, on this day, you need to draw up an invoice for the cost of construction and installation work performed on your own and register it in the sales book.

An example of determining the tax base for VAT when carrying out construction and installation work on a self-employed basis with the involvement of contractors

Alpha LLC is building a hangar on a self-propelled basis with the involvement of contractors.

In the first quarter, costs for the construction of the hangar amounted to RUB 548,000, including:

The VAT amount is:

The invoice for the cost of construction and installation work performed on a self-employed basis was dated March 31 by the Alpha accountant. On the same day, the invoice was recorded in the sales ledger and purchase ledger.

VAT deduction

On the last day of each quarter in which the organization carried out construction and installation work for its own consumption, the amount of accrued VAT can be deducted. This procedure is provided for in paragraph 5 of Article 172 of the Tax Code of the Russian Federation. The basis for the deduction is an invoice drawn up for the cost of construction and installation work. On the last day of the quarter in which this work was performed, the invoice must be recorded in the purchase ledger.

In order to deduct the amount of VAT accrued on the cost of construction and installation work performed in-house, two conditions must be met:

• the facility under construction must be intended for use in operations subject to VAT;

• the cost of the constructed facility must be included in expenses that reduce taxable profit (including through depreciation).

This procedure follows from the provisions of paragraph 6 of Article 171 of the Tax Code of the Russian Federation. For more information on applying VAT deductions, seeHow to deduct VAT on construction and installation work for your own consumption .

An example of how VAT and tax deductions are reflected in accounting when carrying out construction and installation work on a self-employed basis without the involvement of contractors. The organization does not enjoy the right to equally distribute the amount of VAT payable to the budget for three months

LLC "Trading Company "Hermes"" is building a warehouse building on a self-construction basis.

Construction began in the first quarter and was completed in the second quarter of this year (from March 1 to June 30). To carry out work in the first quarter, construction materials were purchased in the amount of RUB 1,180,000. (including VAT - 180,000 rubles). They were written off for construction in the following order:

• in the first quarter - 200,000 rubles;
• in the second quarter - 800,000 rubles.

Workers were assigned to carry out construction work. The monthly labor costs for workers amounted to 97,650 rubles. (including contributions to compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases).

Depreciation on production equipment involved in construction and installation work amounted to RUB 5,000 monthly.

The Hermes accountant made the following entries in the accounting.

In the first quarter (March):

Debit 10 Credit 60
- 1,000,000 rub. (RUB 1,180,000 - RUB 180,000) - construction materials were capitalized;

Debit 19 Credit 60
- 180,000 rub. - input VAT on purchased building materials is taken into account;

Debit 68 subaccount “VAT calculations” Credit 19
- 180,000 rub. - accepted for deduction of input VAT on purchased building materials;

Debit 08 Credit 10
- 200,000 rub. - part of the materials for the construction of the facility was written off;

Debit 08 Credit 70 (68, 69)
- 97,650 rub. - salaries of workers engaged in construction are calculated (including contributions to compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases);

Debit 08 Credit 02
- 5000 rub. - depreciation was accrued on production equipment involved in construction and installation work.

The VAT tax base for construction and installation work carried out on a self-employed basis in the first quarter is equal to:
200,000 rub. + 97,650 rub. + 5000 rub. = 302,650 rub.

The amount of VAT accrued for the first quarter is:
RUB 302,650 × 18% = 54,477 rub.

The Hermes accountant reflected the accrual of VAT and its deduction with the following entries:

Debit 19 Credit 68 subaccount “VAT calculations”
- 54,477 rub. - VAT is charged on construction and installation work performed on a self-employed basis;

Debit 68 subaccount “VAT calculations” Credit 19
- 54,477 rub. - VAT accrued on construction and installation work performed on a self-employed basis is accepted for deduction.

The Hermes accountant made similar entries for calculating VAT on the cost of construction and installation work in the second quarter (April-June).

The amount of tax accrued in the second quarter was:
(800,000 rub. + (97,650 rub. + 5,000 rub.) × 3 months) × 18% = 199,431 rub.

This amount of VAT was claimed for deduction on the last day of the second quarter - June 30.

Situation: How to fill out lines 4 “Consignee and his address” and 6 “Buyer” of the invoice for the completed volume of construction and installation work for own consumption?

The legislation does not contain a clear answer to this question. The regulatory agencies have not expressed an official point of view on this matter.

According to subparagraph “g” of paragraph 1 of Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, when drawing up invoices for work performed, a dash must be placed in the line “Consignee”. As for filling out the “Buyer” line, previously in private clarifications representatives of the tax service recommended indicating in it the same data as in line 2 “Seller”. That is, the details of an organization carrying out construction and installation work for its own consumption.

However, if the organization has not filled out these lines in the invoice, this cannot be a basis for recognizing this document as drawn up in violation. This conclusion, in particular, was reached by the Federal Antimonopoly Service of the Moscow District in its resolution dated September 6, 2007 No. KA-A40/9182-07. It states that invoices issued for the cost of construction and installation works are not invoices issued by the sellers to the buyer. Therefore, the absence of completed details “Buyer” and “Consignee and his address” cannot be a basis for recognizing this document as compiled in violation of the requirements of paragraph 3 of Article 168 of the Tax Code of the Russian Federation.

An example of drawing up an invoice for the volume of construction and installation work for own consumption

Alpha LLC is constructing a building on its own using contractors.

In the first quarter, construction costs for the building amounted to RUB 548,000, including:

• cost of building materials - 120,000 rubles. (excluding VAT);

• wages for workers involved in the construction of the facility (including contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases) - 98,000 rubles;

• the cost of foundation work performed by the contractor is RUB 330,000. (excluding VAT).

The tax base for calculating VAT when performing construction and installation work on a self-employed basis is equal to:
120,000 rub. + 98,000 rub. = 218,000 rub.

The VAT amount is:
218,000 rub. × 18% = 39,240 rub.

VAT is not charged on the cost of construction and installation work performed by the contractor (letter of the Federal Tax Service of Russia dated July 4, 2007 No. ШТ-6-03/527).

For the cost of construction and installation work performed on its own, the Alpha accountant calculatedinvoicefrom March 31st. On the same day, the invoice was recorded in the sales ledger and purchase ledger.

Situation: Is it necessary to charge VAT if construction and installation work for its own consumption is carried out by an organization using a simplified tax??

No no need.

Organizations applying the simplification are not VAT payers for all transactions, except:

• importation of goods into Russia;

• operations under agreements of joint activities or trust management of property in Russia;

• issuing invoices to the buyer with the allocated tax amount.

This follows from paragraph 2 of Article 346.11 and paragraph 5 of Article 173 of the Tax Code of the Russian Federation.

Situation: Is it necessary to charge VAT on the cost of construction and installation work performed on a self-employed basis if the organization has been transferred to pay UTII??

Yes need.

The implementation of construction and installation work goes beyond the scope of activities that are transferred to the payment of UTII. Therefore, VAT will have to be paid in this situation. Moreover, the organization will not have the right to deduct the amount of tax paid, since the constructed facility will be used in activities not subject to VAT. At the same time, the amount of input VAT on materials (work, services) purchased for construction and installation work can be reimbursed from the budget (subclause 1, clause 2, article 171 of the Tax Code of the Russian Federation). After all, they are purchased for use in a transaction subject to VAT. A similar point of view is reflected in letters of the Ministry of Finance of Russia dated October 31, 2006 No. 03-04-10/17 and dated December 8, 2004 No. 03-04-11/222. And it is confirmed by arbitration practice (see, for example, the resolution of the Federal Antimonopoly Service of the North-Western District dated June 30, 2005 No. A66-11961/2004).

If the OS was partially built on an economic basis (third-party organizations were involved in certain works), then the construction and installation work performed for one’s own consumption is subject to VAT. Is it possible to charge tax upon completion of construction? and according to the KS only display works and services, and write off materials according to the request-invoice?

No, the tax must be calculated not upon completion of construction, but earlier.

When constructing a fixed asset using self-employed means, VAT must be charged on the cost of independently completed construction and installation work at the end of each tax period. The cost of work includes:

Cost of materials used. Confirmed by a demand invoice or a write-off act;

The wages of workers engaged in construction, insurance contributions from this salary are confirmed by documents for calculating wages and contributions.

During the period when VAT is calculated on the cost of construction and installation work performed on a self-employed basis, this tax can be deducted.

Rationale

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

How to formalize and reflect in accounting and taxation the construction (manufacturing) of fixed assets using economic methods

BASIC

In tax accounting, reflect fixed assets constructed on an economic basis at their original cost.

Input VAT on costs associated with creating an object and bringing it to a state suitable for use should be deducted at the time of their acceptance for accounting (for example, on account 10 - for materials) (clause and art. 171, clause and art. 172 of the Tax Code of the Russian Federation). Along with this, other conditions required for deduction must be met.

Carrying out construction and installation work for one’s own consumption is subject to VAT (subclause 3, clause 1, article 146 of the Tax Code of the Russian Federation). Therefore, at the end of each tax period, the organization must charge a tax on their value (clause 2 of Article 159 and clause 10 of Article 167 of the Tax Code of the Russian Federation). You can accept it for deduction in the same tax period (clause 6 of Article 171 and clause 5 of Article 172 of the Tax Code of the Russian Federation).*

Starting from the next month after putting the facility into operation, begin calculating depreciation.

Starting from the next month after accepting the fixed asset for accounting (reflected on account 01 or 03), include its value in the property tax base (clause 1 of Article 374 of the Tax Code of the Russian Federation).

An example of reflection in accounting and taxation of the production of fixed assets on an economic basis. The organization did not involve contractors during the construction process

CJSC Alfa began construction of a hangar in January using a self-propelled method without the involvement of contractors. The organization completed construction in March. The hangar was put into operation in the same month.

In January, the organization purchased construction materials in the amount of 590,000 rubles. (including VAT – 90,000 rubles). All of them were completely spent during the construction process: in January - in the amount of 200,000 rubles. (excluding VAT), in February - by 200,000 rubles, in March - by 100,000 rubles. The monthly salary of workers involved in the construction of the facility (including contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases) amounted to 98,000 rubles.

Operations related to the construction of the hangar are reflected in the accounting records using the following entries.

In January:

Debit 10-8 Credit 60
– 500,000 rub. – purchased building materials;

Debit 19 Credit 60
– 90,000 rub. – reflected input VAT on building materials;

– 90,000 rub. – accepted for deduction of input VAT on building materials;

Debit 08-3 Credit 70 (69)
– 98,000 rub. – the wages of workers involved in the construction of the hangar in January are reflected in capital investments;

Debit 08-3 Credit 10-8
– 200,000 rub. – the cost of building materials transferred for the construction of the hangar in January is reflected as part of capital investments.

In February:

Debit 08-3 Credit 70 (69)
– 98,000 rub. – the wages of workers involved in the construction of the hangar in February are reflected in capital investments;

Debit 08-3 Credit 10-8
– 200,000 rub. – the cost of materials transferred for the construction of the hangar in February is reflected as part of capital investments.

In March:

Debit 08-3 Credit 70 (69)
– 98,000 rub. – the wages of workers involved in the construction of the hangar in March are reflected in capital investments;

Debit 08-3 Credit 10-8
– 100,000 rub. – the cost of building materials transferred for the construction of the hangar in March is reflected as part of capital investments.

Debit 01 subaccount “Fixed assets in operation” Credit 08-3
– 794,000 rub. (98,000 rub. x 3 months + 200,000 rub. + 200,000 rub. + 100,000 rub.) – a hangar built on an economic basis was registered and put into operation.

On the last day of March, the accountant charged VAT on the cost of construction and installation work and then reflected the tax deduction. The following entries were made in the organization's records:

Debit 19 Credit 68 subaccount “VAT calculations”
– 142,920 rub. ((98,000 rub. x 3 months + 500,000 rub.) x 18%) - VAT is charged on construction and installation work performed on a self-employed basis;

Debit 68 subaccount “VAT calculations” Credit 19
– 142,920 rub. – VAT accrued on construction and installation work performed on a self-employed basis is accepted for deduction.*

Thus, in accounting, the initial cost of the constructed hangar was 794,000 rubles. The accountant indicated this amount in the act in form No. OS-1a, which he drew up when registering the finished object.

In tax accounting, Alpha's accountant included the hangar as part of depreciable property at an original cost of RUB 794,000.

Sergei Razgulin, Actual State Councilor of the Russian Federation, 3rd class