There are two options for VAT recovery.

Reinstatement of VAT that was paid earlier. In this case, the VAT amount is returned to the account of the payer organization.

Restoration, when the payer organization must pay the tax that the budget has submitted for reimbursement.

Both options have the same term, but the meaning is opposite. You can see the difference by analyzing the VAT on advances when we receive them and when we transfer them. When receiving an advance from a counterparty, obligations arise to pay VAT on the transferred amount. Also, the obligation to pay VAT arises from the sale of goods upon sale. A VAT refund is provided for the received advance payment upon presentation for reimbursement (recovery). When transferring an advance payment to the supplier, it is also possible to recover VAT from the specified amount; on this basis, the total amount of tax is reduced. Subsequently, after receiving the goods, you will need to transfer VAT to the budget (so that the refund does not repeat). We propose to analyze in detail how VAT is restored from the received advance payment, which was transferred by the buyer counterparty.

The program will automatically recognize the received payment as an advance payment and generate the necessary transactions:

Please note that VAT accounting transactions are created by the “Invoice” document. It can be generated either when an advance is received on the account, or through special processing at the end of the accounting period (month).

Let's create an invoice issued based on receipt to the bank account:

Let's check the wiring:

When creating the “Implementation” document, the advance payment should be generated automatically. You can check using the implementation transactions:

The “Invoice” document itself, created upon implementation, does not create any postings, but reflects the movement of VAT in other important accounting registers.

The VAT recovery process is reflected through the document “Creating purchase ledger entries”:

In this case, filling out the “Received Advances” tab in 1C occurs automatically. All amounts for received advance payments that can be submitted for VAT recovery are reflected here:

Checking the wiring:

You can track the results of routine VAT accounting operations by generating the “Sales Book” and “Purchases Book” reports:

If you go to the “Sales Book” report, then for one counterparty-buyer there will be two records reflected for the accounting period (month) for the received advance and the created sales:

If you look at the “Purchases Book” report, the same counterparty will appear here, and the entry for it will compensate for the advance payment in the sales book.

The same amount will be reflected in all entries. It follows from this that payment of VAT to the budget will be one-time. By generating the “Turnover balance sheet” report, you can check the closure of account 76. AB (VAT on advances and prepayments):

With advance payments from suppliers, VAT recovery in the 1C 8.3 program occurs in a similar way. In this case, documents must be generated in the following order:

Debiting from the current account.

Invoice for advance payment received from the supplier.

Purchase Invoice.

Invoice against delivery note.

The only difference from the previous option is that VAT is restored according to the document “Creating sales book entries”.

The document “Purchase Book” will reflect the records of the advance payment and receipt:

And in the “Sales Book” an entry about VAT restoration will be displayed:

VAT on advance payments to suppliers is accounted for in account 76.VA (VAT on advances and prepayments issued), the movement of which can be viewed in the balance sheet:

A few more nuances when VAT can be restored:

When selling products at retail (excluding VAT), intended for sale at a rate of 18%. In this case, it is necessary to restore (return to the budget) the VAT on the material used in production.

If the tax office recognizes the supplier’s “Invoice” document as invalid or lost.

There are also reverse situations when an organization can restore previously paid VAT. For reflection in the 1C program there is a standard document “VAT Restoration”:

This document, in fact, is a corrective document for the purchase book and sales book, depending on the purpose of VAT recovery. For example, the amount of recovered VAT can be written off to the expense account:

In this case, the restored VAT will be reflected in the “Sales Book” document as an entry on an additional sheet.

Some government agencies carry out profit-generating activities. If the general taxation system is applied, the institution's accountant is familiar with the deduction of input VAT. We can say that tax accounting is one of the most complex sections of accounting, but there is still very little information about its management in 1C programs for the public sector. In this article I would like to talk about the deduction of value added tax using the example of purchasing an operating system in the program “1C: Public Institution Accounting 8, edition 2.0”.

Let me start with the fact that a tax deduction is a way to reduce the amount of VAT that an institution pays to the budget. This means that such a deduction is strictly regulated by the Tax Code of the Russian Federation.
In particular, when purchasing a fixed asset by a state-owned institution, it is possible to deduct VAT only if this fixed asset will subsequently be used in activities that bring profit to the institution. Another condition is the availability of primary documents drawn up in accordance with all the requirements of the Tax Code.

There is also a small list of exceptions under which VAT is not deductible, even if the two above conditions are met:
- the fixed asset was acquired by institutions that are exempt from paying tax or that are not taxpayers;
- if the work, services or goods performed are sold (sold) outside the territory of the Russian Federation;
- if the work, services or goods performed are not sold, that is, no profit is received in the tax period.
We've sorted out the conditions, now let's start reflecting the example in 1C: BGU. We purchased a fixed asset that will participate in income-generating activities.
To make a purchase, we use the document “Purchase of OS, intangible assets, legal acts” already known to us:

We create a document and fill in the necessary data:

By default, when entering a document, the VAT amount is not included in the total cost of the purchased fixed asset (VAT is added on top). To change the settings and accept VAT for accounting, use the special link in the header of the document:

A special form opens:

There are two flags in this form. To include the VAT amount in the price, set the flag in the first line. To deduct VAT - in the second line:

After clicking the OK button, the document table is modified:

Firstly, the VAT amount is included in the total cost of the acquired fixed asset, and secondly, a new flag appears - “Distributed”. This flag is set if the fixed asset will participate in activities both subject to and exempt from VAT. In our example, the entire amount will be deducted; the flag is not set.
Next, fill in the tabs sequentially:

Let's review the document and check the wiring:

The first posting to the accounts of group 502.00 is the posting for accepting monetary obligations.
The second entry is the formation of a capital investment in a fixed asset.
A third posting also appears - this is where the VAT amount is allocated.
The fourth entry for tax accounting.
Let's go back to the third wiring. In order to understand what account is used in it, let’s turn to the Chart of Accounts. You can find it:

We find the account we are interested in:

As we can see, in the group of accounts 210.00 “Other settlements with debtors” there are two sections with accounts that relate to VAT calculations on acquired material assets.
Group 210.01 accounts were used until 2015.
In 2014, new accounts were introduced - group 210.10, which includes sub-accounts 210.11 and 210.12. In accordance with the order of the Ministry of Finance, the lines of group 210.01 must be excluded from the Chart of Accounts. But in the program “1C: Public Institution Accounting 8, edition 2.0” these accounts were left to reflect the turnover of previous periods on these accounts. Therefore, in transactions created after 2015, accounts of group 210.12 are used.
I would also like to note that subaccounts 210.Р1, 210.Н1, 210.Р2, 210.Н2 are special accounts of the 1C: BGU program. That is, they are absent from Order 157n, which regulates the composition of the Chart of Accounts. These sub-accounts were introduced by 1C for separate VAT accounting for taxable and non-VAT-taxable transactions.
There is some controversy regarding this decision by 1C. On the one hand, adding subaccounts for clarification is a convenient solution that does not in any way contradict the legislation regarding accounting. On the other hand, in order to use these subaccounts, the institution must reflect this fact in its accounting policies. When approving an institution’s working chart of accounts, it is imperative to think through such points in advance.
In the standard posting, account 210.Р2 was used - “Calculations for VAT on purchased material assets, works, services”, since the entire amount of VAT was allocated.
After the document has been posted, it is necessary to reflect the received invoice in the program, which is the basis for applying the deduction. You can enter it directly from the document form:

The document is almost completely filled with the necessary data:

On the “Advanced” tab, you need to indicate the number and date of the primary document:

On the “Accounting transaction” tab, select a typical transaction:

Postings for this document are not generated at the time of posting. They will be created later by another document. This is due to the fact that the acceptance of fixed assets for accounting can be carried out later than its purchase, and we have the right to reflect the deduction of VAT only after the fixed asset has been accepted for accounting.
In our case, the fixed asset is taken into account immediately.
In this article I want to show a convenient mechanism for the input assistant based on: from the document “Receipt of fixed assets, intangible assets, legal acts” enter the document “Acceptance for accounting of fixed assets, intangible assets, legal acts”. Take into account the fact that the assistant is used if the initial cost of the purchased fixed asset did not include any other costs (delivery, assembly).
We find the receipt document we created:

Let's use a special button:

The assistant window opens:

Fill in the data and move through the tabs using the button:

After filling out, click the “Finish” button, the object is formed, and the assistant form closes. A minor inconvenience is that the generated document cannot be opened or posted. You need to find the document in the list:

After verification, we review the document and check the created movements on the accounts:

The acquired fixed asset was accepted for accounting and put into operation. In order to deduct the VAT allocated on a purchase, you need to create the document “Creating purchase ledger entries.”
This operation is usually performed at the end of the month and summarizes all VAT information for deduction for the period. This document includes all invoices for which tax has not yet been deducted. You can find it:

Create a document:

In the document form we will use a special button:

The table shows the invoice that we entered:

Let's check the book. operation and carry out the document:

Postings created by the document:

This document accepted for deduction the VAT presented by the supplier upon the acquisition of a fixed asset (in other words, the amount of tax payable in account 303.04 “Calculations for value added tax” was reduced.

If you have any questions, you can ask them in the comments to the article.

The Letters from the Ministry of Finance mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

In the article we found out that most VAT deductions do not have to be declared in the quarter in which the right to deduct arose - they can be applied in subsequent quarters within a certain period. Is it safe to transfer such a deduction to the future not entirely, but gradually, in parts, in different quarters? For example, from 18 rub. declare 10 rubles indicated in the VAT invoice. this quarter, 3 rubles. - in the next one, and another 5 rubles. - and just a couple of blocks later?

Which deductions are safe to split and which are risky?

Deducting only part of the VAT indicated on the invoice and not declaring the rest at all is no problem. Letter of the Ministry of Finance dated November 22, 2011 No. 03-07-11/321. Typically, this opportunity is used when claiming deductions for listed advances, if receipt of goods is expected in the next quarter.

Also, tax authorities are unlikely to be against it if there are several items in the invoice and VAT is fully deductible for one in one quarter, and for the other in another. Resolution of the Federal Antimonopoly Service of the Moscow Region dated April 22, 2011 No. KA-A40/1659-11. Then one invoice must be registered in the purchase book several times in different periods - each time for the item for which VAT must be claimed for deduction in this particular quarter.

It is more difficult if you need to split the deduction for one invoice item into several parts and put them in different quarters. Previously, the Ministry of Finance was against this Letters of the Ministry of Finance dated January 16, 2009 No. 03-07-11/09, dated October 13, 2010 No. 03-07-11/408. The establishment in the Tax Code of the Russian Federation of the right to transfer the deduction of shipping and import VAT has changed the situation. The Ministry of Finance now agrees with the splitting of such deductions Letters of the Ministry of Finance dated 04/09/2015 No. 03-07-11/20293, dated 04/09/2015 No. 03-07-11/20290. But he makes a reservation - only if the purchased goods (work, services, property rights) will not be used as fixed assets or intangible assets. The reason is that the Tax Code of the Russian Federation states that input VAT on fixed assets and intangible assets is deducted “in full” after the object is registered para. 3 p. 1 art. 172 Tax Code of the Russian Federation.

In our opinion, this is incorrect: “in full” is an indication that the taxpayer is not obliged to stretch the VAT deduction over the entire service life of the asset (for example, in proportion to the depreciation amounts). So the Tax Code of the Russian Federation does not prevent the splitting of VAT deductions on fixed assets, and there is a court decision confirming this Resolution of the Federal Antimonopoly Service of October 13, 2011 No. A55-26765/2010.

The Tax Code of the Russian Federation also speaks about the full scope in relation to the deduction of VAT on goods returned to you by the buyer (from works and services that the customer refused), as well as VAT on the advance payment received by you and then returned to you clause 4 art. 172 Tax Code of the Russian Federation. And this is also not a ban on splitting the deduction, but an indication that the entire amount of VAT is subject to deduction without limitation. And whether to declare it immediately or in parts in several quarters throughout the year is up to you.

In general, judicial practice on the issue of the possibility of splitting deductions is in favor of taxpayers, since the Tax Code of the Russian Federation does not prohibit declaring a deduction in parts, nor does it indicate the maximum and minimum amount of deductions. Resolutions of the Federal Antimonopoly Service of the Moscow Region dated February 12, 2013 No. A40-86961/11-107-371, dated April 22, 2011 No. KA-A40/1659-11; dated March 25, 2011 No. KA-A40/1116-11; FAS North Caucasus Region dated March 17, 2011 No. A32-16460/2010. In addition, now that electronic declarations contain data from all invoices, it is easy for tax authorities to compare even a deduction broken into parts with data on accrued VAT on the seller’s invoice. Therefore, they have no particular reason to prohibit spreading the deduction over several quarters.

How to fill out column 15 of the purchase book

When claiming a deduction in parts, the following question arises. The invoice will have to be recorded in the purchase ledger several times. Each time in column 16 you need to indicate only that part of the amount of input VAT that you claim for deduction in the current quarter. How to show in column 15 of the purchase book the cost of the purchase - in its entirety or only in the part attributable to the tax amount accepted for deduction this time? This is what the Federal Tax Service experts answered to this question.

FROM AUTHENTIC SOURCES

DUMINSKAYA Olga Sergeevna

Advisor to the State Civil Service of the Russian Federation, 2nd class

“In case of partial application of the deduction specified in clause 1.1 of Art. 172 of the Tax Code, in column 15 of the purchase book you should reflect the entire cost, which is indicated in the corresponding invoice in column 9 on the line “Total payable” subp. “t” clause 6 of the Rules for maintaining a purchase book, approved. Government Decree No. 1137 dated December 26, 2011” .

There are cases when parts of VAT must be deducted by force of law - for the reason that the right to deduction arises first for one part of the amount indicated in the invoice, then for the second, etc.

This is, for example, advance VAT from the seller in cases where only part of the previously received advance is counted towards the shipment. Then the advance VAT attributable to this part is subject to deduction, but there is no right to the rest of the deduction yet - it will arise during the next shipment.

Another example is input VAT on entertainment expenses. It is deductible only to the extent that such expenses fall within the “profitable” limit - 4% of labor costs. clause 7 art. 171, paragraph 2 of Art. 264 Tax Code of the Russian Federation. For example, in the first quarter such expenses exceed the standard and you have the right to deduct only the portion of VAT on them that corresponds to the standard. And at the end of the first half of the year, the standard has increased, and these expenses are already included in it. Then in the second quarter you have the right to deduct the remaining VAT Letter of the Ministry of Finance dated November 6, 2009 No. 03-07-11/285.

When using a manual or simplified method of introducing VAT accounting in 1C 8.3, the document “Reflection of VAT for deduction” is used.

Let's look at an example of using this document together with the document “Entering balances”. Let’s assume that at the beginning of 2016, the organization Romashka LLC has a credit balance with the counterparty Servicelog. The invoice for the purchased goods was received only in January of the following year.”

To reflect this situation in 1C Accounting, we will introduce the document “Entering balances” (Fig. 1). We will use the virtual object “Document of settlements with the counterparty” as a settlement document.

In the transactions, instead of the invoice, a settlement document is indicated (Fig. 2).

Receiving an invoice from a supplier entitles you to a VAT deduction. To reflect this possibility in the 1C program, we will create a document “Reflection of VAT for deduction” (Fig. 3) and register the supplier’s invoice in it.

On the “Goods and Services” tab, fill in the required columns. In this case, it is not necessary to fill out the entire list of nomenclature (Fig. 4); it is enough to indicate the type of value.

Since the “Generate transactions” and “Use as a purchase book entry” checkboxes are enabled in the 1C document settings, movements in the accounting register and “VAT purchases” will be generated (Fig. 5).

All the documents that we had to prepare can be displayed on the screen by clicking the “More” button (Fig. 6)

Let's check whether in 1C 8.3 the amount of VAT reflected in this way will be included in the regulated reports.

The purchase book is shown in Fig. 7. Please note that we did not fill out the document “Creating Purchase Ledger Entries”, as is usually required. However, the required line is there. The fact is that the movement to the “Purchase VAT” register, according to which the report is generated, is made by the document “Reflection of VAT deduction”.

The VAT return also contains the amount we need - section 3, line 120 (Fig. 8).

Thus, the 1C program provides the ability to manually adjust input VAT with the reflection of such amounts in all regulated reports.

Based on materials from: programmist1s.ru

Purchase ® Maintaining a purchase ledger ® Reflecting VAT for deduction

The document is intended to reflect manual VAT deductions, incl. for simplified VAT accounting, as well as for adjusting VAT presented by the supplier.

Reflection of VAT for deduction
VAT adjustment

When entering a document in the header, you can fill in the following details:

If the checkbox is checked, then when the document is posted, the purchase ledger entry is reflected. If the checkbox is cleared, VAT for deduction is reflected in the same way as receipt documents. In this case, to reflect the entry in the purchase book, you need to enter the document Formation of purchase book entries.
If checkbox Use as a purchase ledger entry is checked, the following checkboxes become available:



• 
  

  Generate transactions. If the checkbox is checked, then when posting, correspondence of invoices for VAT calculation is generated.

  
  

  Record additional sheet. If the checkbox is checked, then when posted, the entry is reflected in an additional sheet for the specified period.

• Calculation document - a calculation document is selected, according to the data of which the tabular part is filled out. If on the bookmark Invoice the checkbox is checked, then the settlement document is used for recording.

Reflection of VAT for deduction

The document can reflect VAT for deduction, for example, in the absence of a primary receipt document.

On the bookmark Goods and services information about goods, services, construction projects or intangible assets is indicated. You need to fill in the nomenclature, price, VAT rate, VAT account, cost account and analytics.

The list of values ​​can be filled out automatically based on Calculation documents by button.

If the checkbox is selected in the document header Use as a purchase ledger entry, then instead of the nomenclature you need to indicate the type of value - this is enough to reflect the entry in the purchase book.

On the bookmark Payment documents You can specify a list of payment documents to be reflected in the purchase book.

The invoice received can be entered using the hyperlink Enter invoice.

VAT adjustment

The document can reflect the VAT adjustment previously submitted by the supplier.

To do this, in the document header you need to select Calculation document, and on the bookmark Invoice check the box Use settlement document as invoice.

Bookmark Goods and services automatically filled in based on Calculation documents by button Fill - Fill according to the settlement document.

After filling out, you can change the amounts - the adjustment amount (positive or negative) is indicated, not the new amount.




To change the VAT rate, you need to enter two lines - a reversing entry and a new line with the new rate and amounts.

An invoice based on the adjustment document is not entered.