VAT report in 1s 8.3 step by step instructions. Accounting info. Checking the sales book
How to take into account VAT in the 1C 8.3 Accounting program?
VAT accounting in 1C 8.3 Accounting is based on accumulation registers. The chart of accounts and the journal of postings, of course, remain, but the main information is stored in the registers. Let's try to understand their structure.
VAT accounting registers in 1C 8.3
A general list of VAT registers can be obtained by clicking on the button in the main menu “All functions” - “Accumulation registers” (Fig. 1) (if you do not have the “All functions” button available, follow the following instructions).
A little about the design of registers.
As the name suggests, each register is responsible for a specific section. Thus, according to the “Purchase VAT” register, the “Purchases Book” report is generated, and according to the “Sales VAT” register, the “Sales Book” report is generated.
The structure of all registers is similar and resembles a library directory. The main purpose of registers is to store and systematize information.
Each of the registers is a list of strings (Fig. 2). All lines of the same register have the same format, that is, the same columns. The number and purpose of columns are different in different registers.
Figure 2 shows the contents of the “Purchase VAT” register. If the “Purchases Book” report displays data for one organization, then the “Purchases VAT” register contains data for all organizations at once.
The columns “Period” and “Registrar” are in each accumulation register.
Each line of the register is associated with a document (which one is shown in the “Registrar” column). You can double-click to open the document itself. The concept of “posting a document” in 1C is associated not only with the formation of transactions, but also with the creation of a line in a register (one or several at once). In 1C slang they say the document “moved” the register, “check the movement of the document.”
By clicking the “More” button (Fig. 3), you can output the contents of the register to a file, print it, filter the information, change the composition of the output columns (the register data does not change).
Preparation of an invoice to reflect VAT
You can change the information in the register from the registrar document.
Let's consider how registers change depending on the posting of documents. We will conduct experiments with the “VAT presented” register.
Figure 4 shows the invoice. Let's check the postings of this document (Fig. 5).
We see two bookmarks, each of which corresponds to one register. The first displays the accounting and tax accounting(generally speaking, transactions are also stored in a register, but this is a register of a different format; the structure and purpose of the accounting register is not discussed in this article).
On the second tab (Fig. 6) - data from the “VAT presented” register. This register is one of the 12 registers that relate to the VAT accounting system. Note that the type of movement is “Arriving”.
Now let's register the supplier invoice. For this, the receipt invoice below (Fig. 7) contains the necessary fields.
In the generated invoice, check the box “Reflect VAT deduction in the purchase book...” (Fig. 8) and check the movements of the document (Fig. 9).
Finding errors in 1C for value added tax
The invoice “moved” 4 registers at once (in Fig. 9 we see 4 bookmarks). One of these 4 registers is already familiar to us “VAT presented”. But unlike the entry made by the document “Receipt (act, invoice) 0000-000249 dated 08/01/2016 18:00:00”, the type of movement in this case is different (“expense”).
What does this mean? Firstly, the total sum of all similar movements with different signs matters. Let’s filter such movements in the “VAT presented” register using the “Invoice” column (Fig. 10) and sum up the “Amount without VAT” column, taking into account the sign in the “Type of movement” column. Please note that the “Invoice” column indicates the basis document.
As a result, we get zero. This is equivalent to a zero balance on account 19 (for this counterparty and agreement). It would seem, why duplicate in the register what can be seen in the postings?
The fact is that in life there are a wide variety of situations. For example, they forgot to register an invoice; then there will be no line with “expense”, the total amount will not be equal to 0 and the program, when analyzing, will show an error for this counterparty and agreement (Fig. 11)
Conclusion - registers are needed for operational analysis and reporting.
VAT adjustments
Another situation is when you need to change the price of an already purchased product. Let's introduce an adjustment based on the receipt document (Fig. 12). Let’s assume that the price for one item “Low-fat cottage cheese” has changed.
Let’s carry out the adjustment document and check the movements in the “VAT presented” register:
As you can see, new lines have appeared in the 1C 8.3 register, which contain detailed information about all changes. Without a register, it is difficult to remember such data. But there may be several changes.
Conclusion - registers are used to store additional information.
In addition to adjustments, there is also accounting for separate VAT, VAT on fixed assets, VAT at a rate of 0%, VAT on advances, etc. For each such operation there is a separate register. Help for each register can be obtained by pressing the F1 button.
Thus, in order to understand how VAT accounting works in 1C configurations, it is necessary to study in detail the structure and relationships of VAT registers.
Based on materials from: programmist1s.ru
In this article we will take a step-by-step look at how VAT is reflected when purchasing any goods, it and checking for the correctness of previously entered data.
The very first document in the chain for reflecting VAT in 1C 8.3 in our case will be.
The organization LLC "Confetprom" acquired 6 different nomenclature items on the basis of "Products". For each of them the VAT rate is 18%. The amount of this tax received is also reflected here.
After the document was processed, movements were formed in two registers: “Accounting and tax accounting”, as well as the accumulation register “VAT presented”. As a result, the amount of VAT for all items amounted to 1306.4 rubles.
After we have processed the document for purchasing goods from the “Products” database, it is necessary. To do this, enter its number and date in the appropriate fields. After this, you need to click on the “Register” button.
All data in the created invoice is filled in automatically. Please note that in our case, the “Reflect VAT deduction on receipt date” flag is selected. Otherwise, taxes will be taken into account when creating purchase ledger entries using a document of the same name.
After posting, our invoice created movements in all necessary registers in the amount of 1306.4 rubles.
Checking the correctness of data
Despite the fact that the program calculates and generates most of the data automatically, errors are possible.
Of course, you can manually check the data in the registers, setting the appropriate selections, but you can also use a special report. It's called "Express Check".
In the form that opens, we will indicate that we need to check the data on the organization of Confetprom LLC for July 2017. You can specify any period, not necessarily within a month.
In the image above, you can see that in some sections the last column is highlighted with a red background. The number of detected errors is also written there.
In our example, we can see that the program found an error in maintaining the value added tax purchase book. When disclosing groupings, we may receive additional information due to errors.
VAT adjustment
When working with 1C Accounting 8.3, there are often cases when you need to change a receipt document “retroactively”. To do this, there will be an adjustment to the receipt, which is created on its basis.
By default, the document is already filled out. Please note that we will recover VAT in the sales ledger. This is indicated by the corresponding flag on the “Main” tab.
Let's go to the "Products" tab and indicate what changes need to be made to the initial receipt. In our case, the number of Assorted sweets purchased changed from four to five kilograms. We entered this data in the second line “after change”, as shown in the image below.
The adjustment of the receipt, just like the initial receipt itself, made movements in two registers, reflecting only the changes made in them.
Due to the fact that a kilogram of Assorted sweets costs 450 rubles, VAT on it amounted to 81 rubles (18%). It is this data that is reflected in the movements of the document.
The next VAT tax period is already coming to an end. To prevent the reporting campaign from becoming stressful, it is necessary to regularly and correctly keep records and make the most of the program’s capabilities. About what measures need to be taken in advance so that the process of generating a declaration in the program “1C: Accounting 8” ed. 3.0 did not take much time, and the data in the reporting was correct, read the material from 1C experts.
VAT accounting in the 1C:Accounting 8 program is carried out daily - records of purchase and sales books are generated when entering invoices. But for the correct formation of books of purchases, sales and declarations, it is necessary to check the entered data, perform routine operations, create books of purchases and sales and check VAT accounting. This must be done in the following sequence.
Stage 1. Check the correctness of the entered data and the presence of documents
All originals of primary documents received by the accounting department must be verified with the data already entered into the 1C: Accounting 8 database. This applies to all documents - for admission, for disposal, papers for payment and other transactions. Let's take a closer look at the accounting areas and what you need to pay attention to.
Bank and cash desk. Introducing bank documents, make sure that VAT is indicated correctly in the appropriate column. This is necessary for generating advance invoices, since they are generated automatically in the program. If VAT is not indicated in the document Receipt to the current account, then an invoice for advances received will not be generated automatically. You need to pay attention to this same point when entering a document. Receipt at the cash desk.
Receipt of goods, works and services. In the document Receipt of goods and services you need to pay attention to filling out the columns % VAT, VAT. If the VAT amount is indicated incorrectly, the program will not be able to take into account the correct incoming VAT for this receipt. It is also important to register the invoice received from the supplier. The program will not include an unregistered invoice in the purchase book and will not generate accounting entries for deducting input VAT on this purchase.
To register an invoice for received goods, works and services, you must indicate its number in the field Invoice No. and the date in the field from, then click on the button Register. As a result, a document will be created and automatically posted Invoice received.
Sales of goods, works and services. When entering a document Sales of goods and services pay attention to filling out the columns % VAT And VAT, as well as the generation of an invoice based on it. If these columns are filled in incorrectly, the program will not be able to correctly calculate VAT payable to the budget for this document. Similar to document P transfer of goods and services you need to register an invoice. If this is not done, the program will take this operation into account when generating entries for the sales book, but the number and date of the primary document will be indicated in the sales book. This is not a violation of the procedure for issuing invoices if goods (work, services), property rights are sold to persons who are not VAT payers, and to taxpayers exempt from the duties of a taxpayer, with the written consent of the parties to the transaction.
For more information about processing operations for writing off inventory, putting into operation OS and intangible assets, read the section in IS 1C:ITS “VAT reporting” at the link.
How to check whether documents are entered correctly? There are two ways to do this:
- Each primary document on on paper check with each electronic document in the database. The method is labor-intensive and is not suitable for companies with a large number of operations, but it allows for the greatest reliability;
- Create a register of documents entered into the database and check their basic details. Using the register, you can only check the basic details (name of the counterparty, date, amount, document number), but this saves time. You can create a register of documents entered into the database using the command List in any of the document journals.
Availability of invoices based on receipt documents. The next step in preparation for drawing up a VAT return is to check the availability of invoices according to receipt documents. For this check it is intended Report on the availability of invoices presented by the seller(chapter Reports - Accounting Analysis: Availability of invoices). The report allows you to obtain information about the availability of received invoices registered by the documents specified in the report settings. If the list of documents is not completed, then the availability of invoices for all documents to which they must be attached is checked.
If the report shows missing or unposted invoices, correct the error. Adjustments to documents can be made directly from this report. To do this, double-click on the document of interest, which will open the document form. After making corrections, the document must be re-posted, and then the report must be generated again.
Stage 2. Regulatory operations for VAT accounting
In “1C: Accounting 8”, records of purchases and sales books are generated when carrying out “regular” accounting documents - an invoice issued, an invoice received, etc. But these operations are not enough - at the end of the tax period it is necessary to carry out regulatory documents for VAT accounting . Regulatory documents for VAT accounting are created when performing routine operations for VAT accounting from the journal Regulatory VAT operations(menu Operations – Regular VAT operations or from the form VAT Accounting Assistant(menu Purchase – Maintaining a purchase book - VAT Accounting Assistant or menu Sale – Maintaining a sales book - VAT Accounting Assistant).
VAT Accounting Assistant is a service tool of the program that allows you to perform regulatory operations for VAT accounting, as well as create a purchase book, a sales book and a VAT declaration (Fig. 1).
The assistant analyzes the state of VAT accounting registers and determines the composition of routine operations. All routine operations are displayed in the order in which they should be performed. The current routine operation is marked with an arrow. Each routine operation is highlighted with an icon in accordance with its current state:
- No surgery required;
- Operation required, not completed– in the current period, the corresponding document required to close the VAT period has not been created;
- Operation completed, current– the required document has been created and filled out correctly;
- The operation was completed, but is not relevant– the required document has been created, but it may need to be refilled and posted.
Let's consider the purpose of some regulatory operations for VAT accounting.
VAT distribution of indirect expenses. This operation distributes input VAT on purchased goods, works and services, the costs of which cannot be clearly attributed to a specific type of transaction. When an operation is performed, a document is created VAT distribution of indirect expenses. Based on the data in this document, the amount of input VAT for indirect expenses are distributed among specific types of activities based on the share of revenue of a specific type of activity in total revenue.
The document can be filled out automatically.
Regular operation Confirmation of payment of VAT to the budget is performed to deduct input VAT paid when importing goods from member countries of the Customs Union.
When an operation is performed, a document is created Confirmation of payment of VAT to the budget. The document is filled in automatically according to documents Application for import of goods. For auto-filling, application documents for the import of goods must be entered before performing the regulatory operation.
When posting a document Confirmation of payment of VAT to the budget VAT paid to the tax authority when importing from member countries of the Customs Union will be accepted for deduction and a purchase ledger entry will be generated for the amount of the deduction.
Read more about all regulatory VAT operations in the subsection “ VAT reporting" section " Reporting".
Stage 3. Create sales and purchase books
To prepare a VAT return, you need, firstly, to create books of purchases and sales, and then check that they are filled out correctly.
The sales book in the program is generated using the report of the same name Sales book (Section Reports - VAT Reports: Sales Book). In the report form, you need to indicate the period for compiling the sales book and click on the button Form.
The formation of a purchase book in the program is carried out in a similar way using a report Book of purchases(chapter Reports - VAT reports: Purchase ledger). In the report form, you need to indicate the period by compiling the purchase book and click on the button Form.
If accounting in the information base is maintained for several organizations, then in the forms you need to select the organization for which the sales book is compiled. By default, the organization from the directory is indicated Organizations with sign Main.
You can check whether the purchase and sales books are filled out correctly using the report Analysis of the state of tax accounting by VAT (section Reports – Accounting analysis: Analysis of VAT accounting). The report reflects the amounts of VAT accruals and deductions by type of business transactions in general and with breakdowns by type of transaction. To generate a report, you must specify the period to be checked in the field Period, select an organization and click on the button Form. By default, the organization from the directory is selected Organizations with sign Main. If the infobase maintains records for only one organization, the organization field is not shown in the report form.
Each report block contains two indicators (Fig. 2): on a beige background – VAT calculated in the program; on a gray background – VAT not calculated in the program, i.e. potentially containing an error in the VAT calculation. To view the indicator and check the calculation, you can double-click on the amount of each block.
Step 4. Check your VAT accounting status
There is another way to check whether the purchase and sales books are filled out correctly - by processing Express check of accounting. Processing will allow (section Reports - Accounting Analysis: Express Check) test:
- performance general provisions accounting policy;
- state accounting;
- correctness of cash transactions;
- correct reflection of transactions related to maintaining the sales book;
- correct reflection of transactions related to maintaining the purchase ledger.
To run a form check you need to select the period in the field Period from... to... and organization, then click on the button Show settings and use the checkboxes to mark the sections to be checked. By default, the check is performed for all sections and the entire list of checks.
The express check includes two blocks - checking the maintenance of the sales book and checking the maintenance of the purchase book.
Checking the sales book
In Fig. 3 shows section checks Maintaining a sales book for value added tax.
Express accounting check solves the following problems.
Checking the chronology of invoice numbering. In accordance with the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, invoices must be numbered in chronological order. The check monitors the chronology and reports violations in the chronology or omissions in the numbering of invoices.
Timely issuance of invoices based on sales documents. According to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, invoices for transactions involving the sale of goods (work, services) are issued no later than five calendar days, counting from the date of shipment of the goods (performance of work, provision of services). The audit monitors compliance with this requirement.
Completeness of issuing invoices based on sales documents. The methodology for accounting for VAT calculations implemented in the program provides that for organizations that are VAT payers, each posted sales document must be accompanied by a posted document Invoice issued. This check controls deviations from the methodology.
Checking the formation of advance invoices in the presence of advances received. Taxpayers are required to issue and register invoices in the sales book not only for sales transactions, but also in the event of receiving full or partial prepayment for the upcoming sale. When checking, it becomes clear whether invoices have been issued for all advance receipts.
VAT reporting section Reporting.
You can get information about the error by clicking on the plus sign to the left of the check name. For each check, its result is deciphered, possible reasons errors, recommendations for correction, and a detailed error report is provided.
Checking the purchase ledger
The purchase ledger audit covers the following issues.
Completeness of receipt of invoices based on receipt documents. The methodology for accounting for incoming VAT in 1C: Accounting 8 stipulates that each receipt document must be accompanied by a supplier invoice. This check controls deviation from the methodology.
Availability of document VAT distribution. If the taxpayer, in accordance with clause 4 of Art. 170 of the Tax Code of the Russian Federation must maintain separate VAT accounting; it is necessary to establish parameters in the accounting policy to support separate accounting. The check consists of the fact that if during the tax period the taxpayer (who indicated support for separate accounting in the accounting policy parameters) carried out sales transactions, then the presence of posted documents is checked VAT distribution.
Correctness of VAT distribution. The report verifies that the distribution is correct. The amount of input VAT to be distributed on received goods (works, services) for the tax period (receipt according to the register Separate VAT accounting), must be equal to the amount of VAT distributed between types of activities (register expense Separate VAT accounting). If this equality is not maintained at the end of the tax period in the register Separate VAT accounting there is a remainder ( Main menu - All functions - Reports: Universal report - register Separate VAT accounting), then the system reports an error.
Availability of document Generating purchase ledger entries. Entries for the purchase book in “1C: Accounting 8” can be entered using the document Generating purchase ledger entries. The check controls the availability of documents of this type in the corresponding tax period.
To perform checks on maintaining the purchase ledger, you must click on the button Perform check. The results are presented in the form of a report, which reports the number of checks performed and errors detected (Fig. 6).
Read more about the tasks that express verification solves in the “VAT reporting” subsection of the “Reporting” section .
“VAT in 1C 8 2” is a complex accounting block, and it is also difficult to understand and comprehend. VAT is federal tax, which appears at an enterprise that creates additional market value in transactions related to the sale of goods, work, services (hereinafter referred to as goods). A step-by-step presentation of tax accounting clearly looks like this: “Outgoing VAT” (calculated on sales revenue); “Input VAT” (paid to suppliers); the difference found “Output VAT” minus “Input VAT” is equal to the amount that is required to be paid legal entities V federal budget state treasury.
Accounts involved in VAT accounting
- 68.02;
- 68.32;
- 76 VA;
- 76 AB;
- 76 OT;
- 76 NA.
In the list of accounting accounts, there is an account that is typical configuration determined for accounting and collection of VAT. Value added tax accounting in 1C is carried out on account 19, which has sub-accounts.
Active-passive account 68.02 in a standard configuration is used to record summary VAT figures and draw up a declaration, which is submitted monthly to regulatory authorities.
The declaration changes frequently, so it is necessary to monitor changes in legal reference systems and apply them in your work.
Account 68.2 subaccount 2 is necessary for accounting for export transactions when it comes to VAT refund from the budget, with the permission of the regulatory authority. Here we need to talk about separate accounting in a typical input tax configuration.
To account for VAT, when companies represent themselves as an agent (tax), there is in a standard configuration account 68.32, it sounds like “VAT when using duties tax agent».
Received prepayments and advances from buyers (hereinafter referred to as prepayments) are reflected in accounting account 62.02 “Advances from buyers,” and VAT on these transactions in a standard configuration on account 76 AB.
When the company itself transfers advances and prepayments to counterparties, according to the terms of the agreement, in a standard configuration there is an account 76.BA.
In a typical configuration, before you start working, be sure to check the accounting policy settings.
The standard configuration takes into account all the requirements of current legislation in the field of taxation.
How does “s/f issued” work in a typical configuration?
- For shipment;
It is issued when performing transactions related to taxation.
Its registration takes place, subject to the subordination structure, on the basis of sales transactions. Accounting entry, as well as the position in the implementation of the “Implementation” document.
D-t 90.03 K-t 68.02
- upon receipt of an advance;
A c/f is created for the advance received from the buyer, the basis is payment document. When performing the processing “Creating an advance payment account”, you can automatically create an advance payment account when you press the “Fill” button.
If you post a tax accounting entry, a tax accounting entry is indicated, and a VAT line appears in the sales book.
D-t 76 AB K-t 68.02 
When shipment is in progress, the previously received prepayment is offset. The regulatory procedure creates a c/f record on the “Deduction of VAT from advances received” tab of the document “Creating purchase ledger entries.”
D-t 68.02 K-t 76 AB
- to increase the cost;
It is completed using the “Adjustment of Implementation” operation.
The following checkbox is placed in the documents:
— In implementation — “Adjustment by agreement of the parties”;
— In s/f – “Adjustment”.
The document “Adjustment of sales” must be carried out, after which invoice positions are displayed for the amount of the adjusted sales value and accrued VAT. Records similar to the primary ones appear:
— D-t 62.01 K-t 90.01;
— D-t 90.03 K-t 68.02.
A line appears in the sales book at the time the accounting for adjustment positions is posted.
- to reduce the cost.
It is drawn up using the “Implementation Adjustment” document.
The sign is given:
— In the implementation document — “Adjustment by agreement of the parties”;
— In the document s/f – “Adjustment”.
As part of the routine procedure for creating a purchase ledger, an adjustment account line appears, and account entries are also created:
D-t 68.02 K-t 19.09
Account 19, subaccount 09, is used to reflect the adjustment amount of VAT associated with a decrease in the cost of sales. Price reductions are prescribed in a bilateral agreement (amendment) to the contract.
The creation of adjustment accounting records is reflected in the purchase book on the “Deduction of VAT on a decrease in sales value” tab.
How does the regulatory document “Creating entries for the sales book” work?
On the last day of each month, using the “Recovery by Advances” tab is necessary. After this procedure, accounting records are recorded for advances issued and transactions are created. We are talking about restoring tax on transactions for which an advance was previously issued by the company, and then the advance was returned or the goods arrived. Posts:
D-t 76 VA K-t 68.02
All operations that are not routine should be carried out correctly in the database before the time of 23:59:58, and routine operations should be carried out following the sequence scheme on the last day of the month, at the time of 23:59:59. Then the BU and NU will be reliable, correct and all operations will be taken into account.
How does the resulting s/f work?
- for admission;
Based on transactions for the purchase of goods, a financial account is created.
The VAT entry is performed using the “Receipt of goods or services” operation.
— D-t 19.03 K-t 60.01;
— Dt 19.04 Kt 60.01.
There are two options for creating a s/f entry in the purchase book:
— In the s/f you need to check the box to calculate the VAT deduction;
— In the receipt, check the box for calculating the VAT deduction.
For capitalized goods and materials, you can deduct VAT, according to explanatory letters from the Ministry of Finance, for a three-year period, the calculation begins from the moment this RIGHT arises. After the specified period, the refund cannot be used.
- for the advance payment;
S/f from the supplier for the advance received by him is transferred to the buyer. It serves as the basis for reflecting the document “S/f received” in 1C. It requires checking the “Reflect VAT deduction” checkbox. After this, the following accounting entries are recorded:
D-t 68.02 K-t 76 VA
It is possible to deduct VAT from advances issued, according to explanatory letters from the Ministry of Finance, only in reporting month, that is, when this RIGHT has arisen, it is impossible to transfer the deduction to subsequent reporting periods.
When goods are received, “S/f received” is recorded in the sales book for the amount of the advance issued to the supplier, on the “Recovery for advances” tab.
If goods and materials are received partially and do not fully cover the advance payment, VAT restoration in the 1C program on an advance previously received occurs precisely for the amount of the partial receipt.
The entry related to the restoration of tax from the advance payment is made in the sales ledger. As a result, accounting accounts are created:
D-t 76 VA K-t 68.02
- to increase the cost;
S/f for a change in value towards an increase is drawn up in the same way as for a decrease.
Postings are made when posting the “Receipt Adjustment” document.
D-t 19.03 K-t 60.01
- to reduce the cost.
The “S/f received” document is drawn up using the “Receipt Adjustment” document.
The documents indicate the following:
— In receipt — “Adjustment by agreement of the parties”;
— In s/f – “Adjustment”.
Entries to adjust the cost of received goods are made using the document “Receipt Adjustment”. The following entries appear:
Dt 19.03 Dt 60.01 – reversal
To generate entries in the sales book, you need to check the “Recovery of VAT in the sales book” checkbox in the “Receipt Adjustment” document.
D-t 19.03 K-t 68.02
How does the regulation on “Creating entries for the purchase book” work?
The regulatory document “Creating entries in the purchase book” located in the journal “VAT Regulatory Documents” is needed to automatically fill out the purchase book. It is formed on the basis of documents created and entered into the database, which reflect the fact of receipt of goods.
When creating regulatory operations, it is better to use the “VAT Accounting Assistant”, this will be:
- Just;
- Reliable;
- Clearly.
Tangible changes affected innovations in the 1C: Accounting 8 database, ed. 3.0, a mechanism is prescribed that determines the procedure for maintaining separate accounting of input VAT.
Separate accounting, is this?
In a typical configuration, keep separate accounting“Input VAT” appears to the taxpayer in transactions that are subject to tax:
- Taxable;
- Not taxed.
The taxpayer may not keep separate records, in accordance with paragraph 8 of paragraph 5 of Article 170 Tax Code RF, in those tax periods, in which the share of total costs for the production of goods (works, services), property rights, transactions for the sale of which are not subject to taxation, does not exceed 5 percent of the total total costs of production.
Supervisory authorities, within the framework of the on-site visit, desk audit upon discovery of a fact when the company is obliged to input VAT carry out separate accounting, but for some reason does not carry out separate accounting, they may be refused to accept a certain portion of the input tax for deduction.
Separate accounting is also required for export supplies with a 0% VAT rate.
To facilitate separate accounting, the developers added to account 19 a new sub-account “Method of VAT accounting”.
It makes it possible to carry out separate accounting for received transactions:
- Throughout the month, without waiting for the end;
- Transparent;
- It's clear;
- Clearly.
In order not to expose the organization to penalties and interest, it is better to carry out separate accounting in the database.
In this article we will tell you how an accountant can prepare VAT reports, taking into account all changes in legislation.
Preparation and submission of VAT returns
The new VAT return includes information from the purchase and sales books in full. The Federal Tax Service of Russia, as part of internal desk control, will conduct a total automatic reconciliation of data from the purchase and sales books of all taxpayers. For each data discrepancy, taxpayers are sent a request for clarification. The taxpayer is obliged to confirm receipt of the request from the Federal Tax Service of Russia within six days. You cannot ignore the request, because the Federal Tax Service may seize the current account if it does not receive confirmation of its receipt. The taxpayer is obliged to understand the reasons for the discrepancy, make corrections to the tax and source documents and submit updated information to the Federal Tax Service of Russia.
From 01/01/2015 in accordance with clause 5.1 of Art. 174 of the Tax Code of the Russian Federation as amended. of Law of July 21, 2014 No. 238-FZ, the declaration includes:
- information from the purchase book and sales book for VAT taxpayers (tax agents)
- information specified in the log of received and issued invoices for taxpayers (tax agents) who are:
- commission agents (agents) acting on their own behalf;
- forwarders who define income as the amount of remuneration;
- developers
- information specified in the issued invoices for the persons specified in clause 5 of Art. 173:
- VAT evaders;
- persons exempt from performing taxpayer duties;
- taxpayers when shipping goods (works, services), the sale of which is not subject to VAT
From 01/01/2015 the VAT declaration in accordance with clause 5 of Art. 174 of the Tax Code of the Russian Federation (as amended by Federal Law No. 134-FZ dated June 28, 2013) are submitted only in electronic form via TCS through an EDF operator:
- VAT taxpayers (including tax agents);
- persons specified in paragraph 5 of Art. 173 Tax Code of the Russian Federation;
- tax agents - non-payers of VAT (or exempt from the duties of a taxpayer) when issuing and (or) receiving invoices:
- when carrying out activities on the basis of commission agreements, agency agreements(on behalf of the commission agent, agent);
- when executing transport expedition contracts, if remuneration is included in income;
- when performing the functions of a developer (clause 5 of Article 174 of the Tax Code of the Russian Federation, as amended. Federal Law dated July 21, 2014 No. 238-FZ).
The declaration can be submitted in electronic form or on paper by tax agents who do not pay VAT (or are exempt from the duties of a taxpayer).
The new VAT return form includes 12 sections (Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@):
- Traditional sections 1 - 7, in which indicators of amounts associated with settlements for payment for goods (works, services) are excluded and indicators for transfer pricing are added.
- New sections, which consist of:
- Section 8 “Information from the purchase book” and Appendix 1 to section 8 “Information from additional sheets of the purchase book”
- Section 9 “Information from the sales book” and Appendix 1 to Section 9 “Information from additional sheets of the sales book”
- Section 10 “Information from the log of issued invoices”
- Section 11 “Information from the log of received invoices”
- Section 12 “Information from invoices issued by persons specified in clause 5 of Art. 173 Tax Code of the Russian Federation"
New tax control model for VAT
The business process of interaction between tax authorities and taxpayers within the framework of control activities is completely changing. In fact, the reporting now includes data that was previously requested individually under counter-inspection procedures. The Federal Tax Service refuses counter-inspections for VAT, starting from reporting periods for 2015 (previous periods are administered (checked) as before). The process of desk control of declarations is fully automated.
ASK NDS-2- these are automated cross-checking tools that implement the functions of desk-based tax audit VAT returns based on information from purchase books, sales books and journals of issued and received invoices
All VAT reporting will be aggregated in the central database of the Federal Tax Service, after which it will undergo several stages of control:
Stage 1 - format-logical control. If errors are detected, the machine will issue a notification;
Stage 2 - joining of purchase and sales books. Buyers' declarations will be correlated with sellers' declarations. The machine will process the relationships for each operation.
Stage 3 - sending a request to the taxpayer to provide explanations for discrepancies in electronic form.
Working with VAT returns in 1C:Enterprise 8 includes several positions, namely:
Step 0. Keeping records using 1C:Enterprise;
Step 1. Checking the information base data;
Step 2. Formation of a VAT return according to the information base;
Step 3. Submitting a VAT return to the tax authority via communication channels;
Step 4. Working out the requirements of the Federal Tax Service for the provision of explanations to tax return, namely, a formal confirmation of receipt of the request or a substantive response.
Let's look at each step separately.
Step 0. Keeping records using 1C:Enterprise
If you keep records in the program correctly, then there are no additional steps to prepare new declaration not required. 1C: Accounting 8 ensures correct accounting in strict accordance with current legislation (the norms of Chapter 21 of the Tax Code of the Russian Federation). The VAT accounting subsystem in 1C: Accounting 8 implements the following functions:
- Automation of filling out the purchase book and sales book;
- For VAT accounting purposes, separate accounting is carried out for transactions subject to VAT and those not subject to taxation in accordance with Art. 149 Tax Code of the Russian Federation;
- Complex economic situations are monitored in accounting for VAT during sales using a 0% VAT rate, during construction economically, as well as when the organization performs the duties of a tax agent;
- Amounts of VAT on indirect costs in accordance with Art. 170 of the Tax Code of the Russian Federation can be distributed among sales transactions subject to VAT and exempt from VAT;
- The VAT accounting assistant controls the procedure for performing routine operations;
- If accounting is maintained using standard means, reporting is generated automatically based on the information base.
Step 1. Checking infobase data
1C:Enterprise 8 implements a number of services that help avoid accounting errors and increase the reliability of accounting data:
- The 1C-EDO service reduces the risk of discrepancies in the credentials of the parties to the transaction
- exchange of electronic documents is a guarantee of the identity of documents between the seller and the buyer
- The 1C: Counterparty service increases data reliability and eliminates input errors
- filling in the details of counterparties according to TIN;
- checking the details of the counterparty;
- Saving the history of checkpoints of the organization and contractors in the program
- Automatic reconciliation of invoice data with counterparties
On August 6, 2014, a web service for checking the TIN/KPP of counterparties was launched on the Federal Tax Service website - http://npchk.nalog.ru/. The Federal Tax Service web service is currently operating in test mode. On August 7, 2014, the 1C:Accounting 8 update was released with support for checking counterparties in the “Counterparties” directory
The check is carried out:
- In the VAT return - by TIN, KPP and date
- In the “Counterparties” directory - by TIN and KPP
- In reports - by tax identification number, checkpoint and date
- Book of purchases
- Sales book
- Invoice journal
- In documents - by TIN, checkpoint and date
- Sales of goods and services
- Receipt of goods and services
- Invoices
- Advance report
- Provision of production services
- Supplier invoice
The result of the check can be positive when the counterparty is registered in the Federal Tax Service database as active, or negative when:
- Activities ceased
- Changed checkpoint
- The checkpoint does not correspond to the data of the Federal Tax Service database
- The counterparty is not in the Federal Tax Service database
For all counterparties, a routine task is triggered once a week, which updates the result of the check:
Automatic reconciliation of invoice data:
In "1C: Accounting 8" in the VAT accounting subsystem in release 3.0.39.53, three new reports appeared for reconciling invoices with counterparties in automatic mode:
- Register of invoices issued (Sales - VAT reports)
- Register of invoices received (Purchases - VAT reports)
- Reconciliation of invoices with the supplier (Purchases - VAT reports)
The register of issued invoices is downloaded into an XML file, which is transferred to the buyer. Data from the buyer's infobase is checked against data from the XML file received from the supplier. The reconciliation results are displayed in the Reconciliation of invoices with supplier report. There are 4 possible results of reconciliation:
- the data matches;
- an invoice with such numbers and dates is not in the organization’s database;
- the counterparty does not have an invoice with such numbers and dates;
- The data differ in amounts.
The seller creates a register of invoices issued with selection by buyer, uploads it to .xml and sends it to the buyer by mail.
The buyer uploads registers of received invoices into the program. If the supplier register for the reporting period has already been downloaded, the data will be replaced with the latest ones. Based on the downloaded registers of issued invoices and information base data, you can generate a report with comparison results by counterparty.
Step 2. Generating a VAT return based on information base data
The regulated reporting module in PP 1C provides automatic generation of a declaration.
For each line of the purchase ledger, i.e. for each registered invoice - 2 sheets of form
To generate a VAT return for an organization that has separate divisions, it is recommended to reflect accounting data for the parent organization and for separate units in one information base (or use RIBs)
- Keeping records in one information base will also allow you to automate the generation of a response to a requirement tax authority to clarify the information provided in the declaration
- Users who have separate units are recommended to keep records and submit reports in the following programs:
- "1C: Accounting 8 CORP",
- "1C: Management manufacturing enterprise 8",
- "1C: Integrated Automation 8";
- "1C:ERP Enterprise Management 2.0";
- "1C: Holding Management 8".
When maintaining records in different information bases, it is planned to implement a tool for “gluing” VAT declarations for the parent organization and for separate divisions into one and sending a consolidated declaration from 1C-Reporting.
Step 3. Submitting a VAT return to the tax authority via communication channels
To send the finished declaration to the Federal Tax Service, as well as to monitor the status of the report, the 1C-Reporting service, built into 1C:Enterprise 8, is used. The service sends a declaration to the Federal Tax Service via telecommunication channels directly from the accounting program.
Monitoring can also be carried out in Personal account 1C-Reporting subscriber on the portal http://lk.1c-report.ru, as well as through the mobile application (iOS, Android).
If the Federal Tax Service has identified a discrepancy and sent a request for clarification, this request will be accepted into the program (module 1C-Reporting). A confirmation will be generated and sent to the Federal Tax Service automatically. The risk of blocking current accounts is removed. If the Federal Tax Service has sent a request, but no one is working with the 1C program at this moment, then the request from the Federal Tax Service can be seen in the subscriber’s Personal Account in the browser or in mobile application. This is a signal that you need to launch 1C and process the request.
Step 4. Working out the requirements of the Federal Tax Service for the provision of explanations to the tax return
If the tax authority identifies an error in the tax return (calculation) and (or) a contradiction between the information in the submitted documents, or a discrepancy between the information provided by the taxpayer and the information contained in the documents available to the tax authority and received by it during tax control, this is reported taxpayer with the requirement to provide the necessary explanations or make appropriate corrections within five days fixed time(clause 3 of article 88 of the Tax Code of the Russian Federation).
Clarification of information in the declaration (project of the Federal Tax Service of Russia)
A response to the requirement is generated if the explanations do not affect the indicators of lines 040, 050 of section 1 of the declaration (probably also lines 060 of section 2):
- Sections 1 - 7 provide text messages
- for sections 8 - 12, a table is presented for each section; if there are no errors in the declaration and the information provided corresponds to the documents, then table 1 is filled out; If there are errors in the declaration, but the documents do not contain errors, then Table 2 is filled out.
If the mistakes made affect the indicators of lines 040, 050 of section 1 of the declaration, then an updated declaration is submitted. If the taxpayer independently discovers errors in the declaration, then, regardless of whether these errors affect the indicators of lines 040, 050 of section 1 of the declaration, an updated declaration is submitted.
Providing VAT returns and interacting with regulatory authorities
In May 2015, it is planned to supplement the functionality of 1C programs with a tool for automatically analyzing the requirements of the Federal Tax Service for the provision of explanations. It is planned that the program will show the user which specific sales and receipt documents (sheets and lines of the declaration) have discrepancies. You will need to pick up the original documents and check whether the document details are entered correctly into the information database, then either make corrections to the reporting and submit clarifications, or send a response to the Federal Tax Service confirming the previous data from the declaration. A response to the Federal Tax Service’s request and, if necessary, an updated declaration can be prepared and sent directly from the 1C program.
Darina Morozova, 1C:Enterprise service specialist
