Separate VAT accounting is carried out if the taxpayer simultaneously carries out taxable and non-VAT-taxable transactions. In addition, separate VAT accounting is also required in cases where part of the transactions carried out are taxed at a rate of 0% or the company partially sells goods outside the Russian Federation. The taxpayer must organize separate accounting independently. We’ll look at how to do this correctly in this article.

Value added tax amounts presented by suppliers of goods, works, and services must either be deducted (in taxable transactions) or included in the cost of goods and services for calculating income tax (in tax-exempt transactions). This is indicated in paragraph 4 of Art. 170 Tax Code of the Russian Federation.

Moreover, if a company does not maintain separate accounting for VAT, but carries out taxable and tax-exempt activities, then it cannot apply the right to deduct input VAT, nor increase the cost of products by the tax amount (paragraph 6, paragraph 4, article 170 of the Tax Code RF). The same is stated in the letter of the Ministry of Finance dated November 11, 2009 No. 03-07-11/296. The courts also agree with this, as evidenced by the prevailing arbitrage practice on refusals of taxpayers' claims if they do not keep separate VAT records (Resolution of the Federal Antimonopoly Service of the West Siberian District dated April 21, 2009 No. F04-2146/2009(4710-A27-19), F04-2146/2009(4321-A27-19) in case No. A27-10576/2008).

However, if goods, works, services are used only in relation to taxable transactions, then even in the absence of separate VAT accounting, the taxpayer has the right to exercise the right to deduct for them (letter of the Federal Tax Service dated 02.02.2007 No. ШТ-6-03/68@).

VAT deduction

When purchasing goods (services, works) that will be used exclusively in taxable activities, the taxpayer has the right to a deduction in full in accordance with the supplier’s invoice. The same rule applies to the acquisition of intangible assets, property rights and fixed assets (paragraph 3, paragraph 4, article 170 of the Tax Code of the Russian Federation).

Increase in expenses in the amount of VAT

If the purchased goods (work, fixed assets, services, intangible assets or property rights) will be used only in tax-exempt activities (the list of such operations is specified in paragraphs 1-3 of Article 149 of the Tax Code of the Russian Federation), then the taxpayer has the right to increase their value by the amount of VAT for subsequent calculation of income tax. This is indicated in paragraph. 2 clause 4 art. 170 Tax Code of the Russian Federation.

The same applies to goods that are sold in a place not recognized as a territory Russian Federation.

Principles of maintaining separate VAT accounting

1. In one type of activity.

When purchasing goods and services that are entirely used in taxable activities, the taxpayer does not have any difficulties in displaying them in tax accounting. Thus, the buyer will be able to fully accept the VAT presented by the supplier for deduction on the basis of clause 1 of Art. 172 and paragraph 4 of Art. 170 Tax Code of the Russian Federation.

If the purchased goods are fully used in tax-exempt activities, then the entire amount of VAT will be attributed to the increase in their value.

2. In several types of activities.

In cases where the purchased goods, fixed assets (FPE), services, intangible assets (ITA), work or property rights will be used in both taxable and VAT-exempt activities, the distribution of VAT for separate accounting will be special. Then part of the tax presented by the supplier can be used as a deduction, and the other part can be used to increase the cost of the purchase.

In order to determine which amount of tax will be used as a deduction and which will go to increase the cost, it is necessary to calculate the proportion (paragraph 4, clause 4, article 170 of the Tax Code of the Russian Federation).

The taxpayer should make an entry about the received invoice in the purchase book only in that part that will be deducted (clause 2, subparagraph “y”, clause 6, clause 23(2) of the Rules for maintaining the purchase book, approved by decree of the Government of the Russian Federation dated December 26, 2011 No. 1137).

1. Tax period.

The proportion is determined based on data from the tax period, which is a quarter (letter from the Ministry of Finance dated November 12, 2008 No. 03-07-07/121 and the Federal Tax Service dated May 27, 2009 No. 3-1-11/373@). The VAT received from the supplier should be distributed in the tax period when the goods were accepted for registration (letter of the Ministry of Finance dated October 18, 2007 No. 03-07-15/159).

The exception is fixed assets and intangible assets that were registered in the first or second month of the quarter. The taxpayer has the right to distribute VAT in accordance with the proportion on these assets based on the results of the month when they were reflected in accounting in connection with their acceptance (subclause 1, clause 4.1, article 170 of the Tax Code of the Russian Federation).

In addition, special rules when calculating proportions apply to:

• operations with financial instruments of futures transactions (subclause 2, clause 4.1, article 170 of the Tax Code of the Russian Federation);
• clearing operations (subclause 3, clause 4.1, article 170 of the Tax Code of the Russian Federation);
• operations to provide a loan in securities or money, REPO operations (subclause 4, clause 4.1, article 170 of the Tax Code of the Russian Federation) or the sale of securities (subclause 5, clause 4.1, article 170 of the Tax Code of the Russian Federation).

2. Formula.

In order to understand how separate VAT accounting is carried out, you should familiarize yourself with the following formulas:

PNDS = SNDS / Commun.

where PVAT is proportional VAT to be deducted;

SNDS - the total value of revenue for goods shipped as part of taxable transactions;

VAT = Sneobl / Commun.

VAT - the amount of VAT allocated to increase the cost of goods;

Sneobl - the cost of goods shipped as part of tax-exempt transactions;

Total - the total amount of goods shipped for reporting period.

The above formulas are derived on the basis of the norms contained in clause 4.1 of Art. 170 Tax Code of the Russian Federation. In this case, when calculating the proportion, one should not take into account those receipts that cannot be recognized as revenue from the sale of goods. This:

• interest on deposits(letter of the Ministry of Finance dated March 17, 2010 No. 03-07-11/64);
• dividends on shares (letters of the Ministry of Finance of Russia dated March 17, 2010 No. 03-07-11/64, dated November 11, 2009 No. 03-07-11/295);
• discounts on bills (letter of the Ministry of Finance of Russia dated March 17, 2010 No. 03-07-11/64);
• amounts received in the form of penalties associated with changes in loan terms (letter of the Ministry of Finance dated July 19, 2012 No. 03-07-08/188);
• financing received by the division from the parent company (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 30, 2012 No. 2037/12);
• transactions of issuers of depositary receipts of Russia for the placement of these receipts, as well as for the purchase and sale of securities related to receipts (paragraph 8, clause 4, article 170 of the Tax Code of the Russian Federation).

When calculating the total amount of goods shipped for the reporting period, sales should be taken into account both in Russia and abroad (determination of the Supreme Arbitration Court of the Russian Federation dated June 30, 2008 No. 6529/08).

It is impossible to use other formulas to calculate proportions - for example, based on the area of ​​​​premises used for taxable and tax-exempt activities (Resolution of the Federal Antimonopoly Service of the East Siberian District dated March 20, 2009 No. A33-7683/08-F02-959/09) .

3. Amount excluding VAT.

To calculate the proportion, it is necessary to take the cost of shipped goods excluding VAT (letter of the Ministry of Finance dated August 18, 2009 No. 03-07-11/208, Federal Tax Service of Russia dated March 21, 2011 No. KE-4-3/4414). It is necessary to take into account that the established judicial practice fully supports the conclusions of the financial department and controllers (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 18, 2008 No. 7185/08).

Officials, the Presidium of the Supreme Arbitration Court of the Russian Federation and lower arbitration courts justify their decisions by the fact that separate accounting for VAT should be in comparable values. Moreover, when calculating both VAT-taxable and non-taxable transactions.

At the same time, some judges do not see in Art. 170 Tax Code a direct indication that when calculating the proportion, the amount of VAT should be excluded, and decisions are made in favor of taxpayers who do not agree with the position voiced above (resolution of the Federal Antimonopoly Service of the West Siberian District dated May 7, 2007 No. F04-2637/2007(33744-A45- 42) in case No. A45-6961/2006-46/292, FAS Moscow District dated 06/28/2007, 06/29/2007 No. KA-A40/5984-07 in case No. A40-73242/06-129-462).

Methodology for separate VAT accounting

In ch. 21 of the Tax Code of the Russian Federation does not prescribe the methodology for separate VAT accounting, so taxpayers determine it independently. In practice, enterprises consolidate guidelines on separate accounting of VAT in its accounting policy (Resolution of the Federal Antimonopoly Service of the Volga Region dated April 19, 2011 No. A55-19268/2010 and letter of the Federal Tax Service of Moscow dated March 11, 2010 No. 16-15/25433).

If an enterprise actually uses separate accounting for VAT, but this is not reflected in the rules for its maintenance in the accounting policy, then it is possible to challenge the likely denial of the tax authorities’ right to deduction in court. In this case, it is only necessary to provide evidence that such a division is carried out when accounting for VAT (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated August 17, 2011 No. A53-19990/2010).

However, there is also negative judicial practice for taxpayers who could not prove that separate accounting is maintained (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated July 20, 2011 No. F03-2961/2011). Therefore, you should not ignore the reflection of the rules of separate accounting in the accounting policy.

For information on what to do if there was no shipment in a certain period, see the material “Separate accounting of VAT in non-income periods is carried out according to the taxpayer’s rules” .

How to maintain separate VAT accounting: postings

It is necessary to open second-order subaccounts to account for VAT received from suppliers. Thus, subaccount 19-1 will collect VAT on goods (services, fixed assets, intangible assets) that are used in both types of activities. 19-2 proposes to accumulate VAT on goods that will be used in taxable activities. Subaccount 19-3 will take into account VAT, which will subsequently increase the cost of goods used in tax-exempt activities.

An example of postings when capitalizing a fixed asset:

January

Dt 08 Kt 60 (equipment accepted from the supplier) - 60,000 rubles.

Dt 19-1 Kt 60 (input VAT included) - 10,800 rubles.

Dt 60 Kt 51 (money transferred to the supplier) - 70,800 rubles.

Dt 01 Kt 08 (equipment accepted for registration) - 60,000 rubles.

February

Dt 44 Kt 02 (depreciation is calculated using the straight-line method, the useful life of the equipment is 4 years) - 1,250 rubles.

March

Dt 19-2 Kt 19-1 (VAT, which will be used as a deduction) - 7,000 rubles.

Dt 19-3 Kt 19-1 (the amount of VAT that will go to increase the cost of equipment) - 3,000 rubles.

Dt 68 Kt 19-2 (VAT accepted for deduction) - 7,000 rubles.

Dt 01 Kt 19-3 (increase in the book value of equipment) - 3,000 rubles.

Dt 44 Kt 02 (additional depreciation for February) - 62.5 rubles.

Dt 44 Kt 02 (depreciation for March) - 1,131.25 rubles.

When is it possible not to maintain separate VAT accounting?

Sometimes situations may arise when a taxpayer carries out taxable and tax-exempt transactions, but he does not have the obligation to maintain separate VAT records.

1. The 5% rule.

Before 2018, taxpayers could not keep separate tax records in those tax periods when the total costs of operations exempt from VAT (not subject to VAT) were less than or equal to 5% of the total value of all costs of the production process. During these periods, all amounts of VAT claimed by suppliers were subject to deduction in full. Since 2018, maintaining separate records has become mandatory in such periods. At the same time, the opportunity to deduct the entire tax in them remained.

It is important to remember that when calculating indicators, it is the costs of conducting non-taxable transactions that are used, and not the revenue from such activities (letter of the Ministry of Finance dated September 8, 2011 No. 03-07-11/241). At the same time, when calculating the 5% barrier, expenses for all VAT-free transactions are taken into account, and not for just one (letter of the Federal Tax Service dated August 3, 2012 No. ED-4-3/12919@).

2. Other cases.

The courts also recognize the right of taxpayers not to keep separate records:

• if the goods were immediately purchased for purposes not subject to VAT, but subsequently their purpose was changed (determination of the Supreme Arbitration Court of the Russian Federation dated June 26, 2008 No. 8277/08);
• if promissory notes of third parties are presented for redemption, taking into account the fact that the main activity subject to VAT is also carried out.

In this case, the Federal Antimonopoly Service of the Moscow District sided with the taxpayer, indicating that he should not keep separate records, since neither general administrative nor production expenses can be included in the costs of purchasing bills of exchange. In addition, in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation does not mention operations related to the circulation of securities - only about commodity transactions(Resolution of the Federal Antimonopoly Service of the Moscow District dated September 23, 2009 No. KA-A40/9481-09).

Results

The obligation to maintain separate accounting requirements for VAT suppliers arises if the taxpayer carries out both taxable and non-taxable activities. The conditions and principles for maintaining such records are specified in paragraphs. 4 and 4.1 art. 170 of the Tax Code of the Russian Federation, but taxpayers determine its methodology independently.

If an enterprise purchases materials, goods or services that will subsequently be used for both activities, then the proportion according to which the input VAT will be divided should be calculated. In this case, part of the tax will be used as a deduction when accounting for transactions subject to VAT, and the other share will go to increase the value of assets that were used in transactions not subject to VAT.

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

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

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

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

So let's get started

In the middle of the last century Laura Maurice(French) invented new tax - Value added tax, abbreviated.

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

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

Situation to consider

We (VAT payer)

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

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

Required:

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

We will do all this together and along the way I will draw your attention to the details that you need to know in order to understand the behavior of the program.

We make a purchase

Go to the “Purchases” section, “Receipts” item ():

We create new document receipt of goods and services:

We fill it out in accordance with our data:

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

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

We also pay attention to the “VAT on top” item highlighted in the document picture:

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

Here we can check the box “Include VAT in price” if you want to make input VAT part of the cost (attributed to 41 accounts instead of 19).

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

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

Everything is logical:

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

Total, after these postings:

• Cost of goods (debit 41) - 10,000 rubles.
• Input VAT to be credited (debit 19) - 1,800 rubles.
• Our debt to the supplier (credit 60) is 11,800 rubles.

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

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

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

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

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

So, let's go to the register tab " VAT Presented":

Income from this register accumulates our incoming VAT (similar to debit entry in account 19).

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

To do this, go to the “Reports” section and select the “Purchase Book” item:

We form it for the 1st quarter of 2016:

And we see that it is completely empty.

The whole point is that we did not register the invoice received from the supplier. Let's do this, and at the same time let's take a look at what movements she makes through the registers (along with postings).

To do this, we return to the receipt document and fill in the number and date of the invoice from the supplier at the bottom of it, then click the “Register” button:

Please note the checkbox “Reflect VAT deduction in the purchase ledger by date of receipt.” This is the checkbox that is responsible for the appearance of our receipt in the purchase book:

Let's look at the postings and movements according to the registers of the received invoice (DtKt button):

The postings are quite expected:

• We subtract input VAT from account credit 19 to debit 68.02. With this operation we reduce our own VAT for payment.

Total after this operation:

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

And now the most interesting thing, let’s look at the registers (over time you need to learn them all, along with the chart of accounts).

Register" VAT presented" - our old friend:

Only this time the entry was made as an expense. By doing this, we deducted the incoming VAT, similar to the credit entry for account 19.

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

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

Book of purchases

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

And voila! Our receipt was included in this book and all thanks to the entry in the “VAT Purchases” register.

About the invoice journal

By the way, we did not consider the third register “Invoice Journal”. A record has been made on it, but let’s try to create this very log.

To do this, go to the “Reports” section, “Invoice Journal” item:

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

Why? After all, we have entered the invoice and the entry has been made in the register. And the whole point is that since 2015, a log of received and issued invoices is kept only when entrepreneurial activity in the interests of another person on the basis of intermediary agreements (for example, commission trading).

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

Making the implementation

Go to the “Sales” section, “Sales (acts, invoices”) item:

We create a document for the sale of goods and services:

Fill it out in accordance with the task:

And again, we immediately pay attention to the highlighted item “VAT in total”.

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

Expected accounting entries:

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

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

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

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

Register" VAT Sales" is completely similar to the "VAT Purchases" register, with the only difference being that recording in it ensures that sales are included in the sales book:

Let's check it out.

Sales book

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

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

Amazing.

The next stage on the way to creating a VAT return.

Analysis of VAT accounting

Go to the "Reports" section, "VAT Accounting Analysis" item:

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

VAT for payment is immediately displayed. All meanings can be deciphered.

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

The report has opened...

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

Let's fix this bug. To do this, go to the implementation document and at the very bottom click the “Write an invoice” button:

VAT Accounting Assistant

Now go to the “Operations” section and select “VAT Accounting Assistant”:

We form it for the 1st quarter of 2016:

Here, in order, we talk about the steps that need to be completed to generate a correct VAT return.

First, let’s transfer the documents for each month:

This is necessary in case we entered documents retroactively.

We skip creating purchase book entries, because for our simplest case they simply won’t be there.

And finally, click on the item “VAT Return”.

Declaration

The declaration has opened.

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

First of all, in Section 1 the final amount to be paid to the budget was filled in:

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

The organization is required to maintain separate records input VAT on property that it will use in both taxable and non-taxable transactions. Organize separate VAT accounting:

• if, in addition to operations subject to VAT, the organization carries out operations, tax exempt ;

• if the organization combines the general taxation system and UTII.

This is stated in paragraph 5 of paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

The need to maintain separate accounting is due to the fact that it is impossible to deduct the entire amount of input VAT on goods (work, services) used in both taxable and non-taxable transactions - it must be distributed.

Attention: if the organization does not keep separate records, then during the audit the tax office will restore all input VAT on goods (work, services) that were purchased for use in taxable and non-taxable transactions. In particular, according to general business expenses.

As a result, the organization will have a VAT arrears, for which inspectors may charge penalties and fines. In addition, the organization will not be able to include the restored tax amounts in expenses taken into account when calculating income tax. This follows from paragraph 6 of paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

VAT on goods (work, services) that were used only in taxable transactions cannot be restored, even if the organization does not keep separate records of input tax. This was stated in the letter of the Ministry of Finance of Russia dated January 11, 2007 No. 03-07-15/02.

Exemption from separate accounting

It is possible not to distribute input VAT only in one case: if during the quarter the share of expenses for the acquisition, production or sale of goods (work, services, property rights), the sale of which is exempt from VAT, does not exceed 5 percent. Then the entire amount of input VAT presented by suppliers in this quarter can be deducted. This is stated in paragraph 7 of paragraph 4 of Article 170 of the Tax Code of the Russian Federation. For more information on the need to maintain separate records in certain situations, see How to keep separate records of transactions subject to and not subject to VAT .

Calculate the share of expenses for the acquisition, production or sale of goods (work, services, property rights), the sale of which is exempt from VAT, using the formula:

To determine total expenses, an organization should develop its own procedure and consolidate it in its accounting policies for tax purposes.

An organization is required to maintain separate accounting for input VAT if the share of expenses on transactions exempt from taxation is equal to or exceeds 5 percent of the total expenses of the organization. This share must be determined using the formula:

This is stated in paragraph 7 of paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

The procedure for accounting for total expenses for tax purposes is not established by law, therefore the organization has the right to determine total expenses based on accounting data.

When determining total expenses, take into account all costs (direct, indirect, general production, general business, other) that are associated with carrying out operations that are exempt from VAT. This includes expenses that qualify as non-operating expenses in tax accounting. For example, if an organization takes out a loan to carry out operations exempt from VAT, then interest on the loan (non-operating expenses) must be included in the calculation of the proportion: both in the numerator and in the denominator.

This follows from letters of the Ministry of Finance of Russia dated May 29, 2014 No. 03-07-11/25771, dated February 12, 2013 No. 03-07-11/3574 and dated August 2, 2012 No. 03-07-11/223 .

An example of determining the share of expenses for the acquisition, production and sale of goods (work, services, property rights) exempt from VAT, according to accounting data.

The organization is a VAT payer and carries out VAT-taxable and non-VAT-taxable transactions

Alpha LLC produces and sells medical equipment. Among the goods produced are medical equipment included in the list approved by Decree of the Government of the Russian Federation of January 17, 2002 No. 19. The sale of such medical goods is not subject to VAT (subclause 1, clause 2, article 149 of the Tax Code of the Russian Federation).

To determine whether input VAT can be deducted in full, Alpha’s accountant calculated the share of expenses for the production and sale of goods exempt from VAT in the total amount of expenses.

Alpha’s accounting policy for tax purposes stipulates:

• the share of expenses for the production and sale of goods (work, services, property rights) exempt from VAT is determined according to accounting data;

• costs for the production and sale of goods (work, services, property rights) exempt from VAT, as well as total costs for production and sale are determined taking into account direct, general, general production and other costs associated with these operations;

• If it is impossible to attribute general business, general production, and other expenses to a specific type of activity (taxable or not subject to VAT), the amount of general business, general production, and other expenses related to the production and sale of products exempt from VAT is determined by the formula:

To allocate costs for the production and sale of medical equipment not subject to VAT, corresponding subaccounts have been opened to accounts 20, 23, 29, 44, 91-2.

During the quarter, the amount of direct expenses written off for sold products amounted to RUB 680,000. (500,000 rubles - for the production and sale of products exempt from VAT, 180,000 rubles - for the production and sale of products subject to VAT).

The amount of overhead costs written off for sold products amounted to RUB 170,000. These expenses cannot be attributed to a specific type of activity. They are distributed according to the methodology approved in the accounting policy:
170,000 rub. × 500,000 rub. : 680,000 rub. = 125,000 rub.

The amount of general business expenses written off for sold products amounted to 130,000 rubles. These expenses cannot be attributed to a specific type of activity. They are distributed according to the methodology approved in the accounting policy:
130,000 rub. × 500,000 rub. : 680,000 rub. = 95,588 rub.

The amount of other expenses (interest on a loan raised for the production of medical equipment) amounted to 100,000 rubles.

The total amount of production and sales expenses for the quarter amounted to RUB 1,080,000. (turnovers for the quarter according to accounts 20, 23, 25, 26, 29, 44, 91-2).

The share of costs for the production of medical equipment not subject to VAT was:
(500,000 rub. + 125,000 rub. + 95,588 rub. + 100,000 rub.): 1,080,000 rub. × 100% = 75%.

Since the share of expenses on transactions not subject to VAT is more than 5 percent, input VAT on expenses must be distributed.

An example of determining the share of costs associated with the sale of scrap metal that is exempt from VAT

LLC "Production Company "Master"" produces brass parts, the sale of which is subject to VAT. During the production process, metal shavings (returnable waste) are generated, which Master sells externally as scrap. Sales of scrap ferrous and non-ferrous metals are exempt from VAT (subclause 25, clause 2, article 149 of the Tax Code of the Russian Federation).

In the first quarter, the organization purchased brass in the amount of 590,000 rubles. (including VAT - 90,000 rubles). The cost of shipped parts produced in the first quarter amounted to RUB 826,000. (including VAT - 126,000 rubles). Production costs amounted to RUB 650,000, including:
- 500,000 rub. - Cost of materials;
- 90,000 rub. - direct labor costs;

- 10,000 rub. - depreciation of fixed assets (direct expenses);

- 50,000 rub. - overhead costs (general production and general economic).

Metal waste generated during the quarter was sold in March at negotiable price 20,000 rub. The organization has no work in progress at the end of the quarter.

The following entries were made in the Master's accounting:

Debit 10-1 Credit 60
- 500,000 rub. - metal is capitalized;

Debit 19 Credit 60
- 90,000 rub. - input VAT is reflected;

Debit 68 subaccount “VAT calculations” Credit 19
- 90,000 rub. - accepted for deduction of input VAT;

Debit 20 Credit 10-1
- 500,000 rub. - metal is written off for production;

Debit 20 Credit 70, 69
- 90,000 rub. - expenses for remuneration of employees of the main production were written off;

Debit 20 Credit 02
- 10,000 rub. - depreciation of production equipment has been accrued;

Debit 20 Credit 70 (02, 10, 25, 26, 69...)
- 50,000 rub. - overhead expenses written off;

Debit 62 Credit 90-1
- 826,000 rub. - revenue from the sale of parts is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
- 126,000 rub. - VAT is charged on the cost of parts sold;

Debit 90-2 Credit 20

- 650,000 rub. - the cost of goods sold is written off;

Debit 62 Credit 91-1
- 20,000 rub. - income from the sale of scrap is reflected.

To correctly apply the tax deduction at the end of the quarter, the accountant determines which part of the input tax relates to the sale of main products subject to VAT, and which part to the sale of scrap metal, which is exempt from taxation.

Let's consider two options.

First option

For tax purposes, Master’s accounting policy states that the cost of returnable waste (scrap metal) is determined in proportion to the share of income from the sale of scrap metal in the total income of the organization. Accounting data is used for calculations.

First, the accountant calculated the share of revenue from sold scrap in total sales revenue excluding VAT:

20,000 rub. : (RUB 826,000 - RUB 126,000 + RUB 20,000) = 0.028.

Then he determined the amount of expenses attributable to the parts sold:

650,000 rub. × (1 - 0.028) = 631,800 rub.

The amount of expenses attributable to sold scrap is equal to:

650,000 rub. - 631,800 rub. = 18,200 rub.

The share of expenses attributable to scrap was:

18,200 rub. : 650,000 rub. × 100% = 2.8%.

Debit 10-6 Credit 20
- 18,200 rub. - production costs have been reduced by the cost of returnable waste (scrap);

Debit 90-2 Credit 20
- 18,200 rub. - the cost of products sold was reversed for the cost of returnable waste (scrap);

Debit 91-2 Credit 10-6
- 18,200 rub. - the cost of sold waste is written off.

Second option

For tax purposes, Master's accounting policy states that the cost of returnable waste (scrap metal) is determined by the price of possible sale. Accounting data is used for calculations.

The ratio between the cost of scrap metal and the organization’s total costs for the quarter will be:

20,000 rub. : 650,000 rub. × 100% = 3.1%.

Since the share of expenses attributable to scrap was less than 5 percent, the organization is not obliged to keep separate records of input VAT and adjust the amount of tax deduction. The entire tax presented to the organization in the first quarter (90,000 rubles) is accepted for deduction.

Costs related to sold scrap metal are reflected in the accounting records as follows:

Debit 10-6 Credit 20
- 20,000 rub. - production costs have been reduced by the cost of returnable waste (scrap);

Debit 90-2 Credit 20
- 20,000 rub. - the cost of products sold was reversed for the cost of returnable waste (scrap);

Debit 91-2 Credit 10-6
- 20,000 rub. - the cost of sold waste is written off.

Maintaining separate records

If an organization is required to maintain separate accounting for input VAT, organize it into three groups of goods (works, services, property rights):

• for goods (works, services, property rights) that the organization uses in transactions subject to VAT;

• for goods (works, services, property rights) that the organization uses in transactions that are exempt from taxation or subject to UTII;

• for goods (works, services, property rights) that the organization uses in both taxable and tax-exempt transactions.

This conclusion can be made on the basis of the rules of paragraphs 4, 4.1 of Article 170 of the Tax Code of the Russian Federation.

For goods (works, services, property rights) of the first group of input VAT deduct (paragraph 3, paragraph 4, article 170 of the Tax Code of the Russian Federation). For the second group, do not accept input tax amounts for deduction, but include them in the cost of property (work, services) (paragraph 2, clause 4, article 170 of the Tax Code of the Russian Federation).

For goods (works, services, property rights) of the third group, deduct part of the input VAT, and include part in their cost. Determine the deduction amount by calculation based on the share of transactions subject to VAT in the total volume of transactions carried out by the organization for the quarter. And the amount of VAT that is not deductible is based on the share of transactions exempt from VAT in the total volume of transactions for the quarter. At the same time, for the distribution of input VAT among fixed assets and intangible assets accepted for accounting in the first or second months of the quarter, the organization has the right to calculate this proportion without waiting for the end of the quarter. The amount of deduction can be determined based on the share of transactions subject to VAT in the total volume of transactions carried out in the first or second month, respectively.

This procedure is established in paragraph 4 of paragraph 4 and paragraph 4.1 of Article 170 of the Tax Code of the Russian Federation.

Calculation method

Use the calculated method of distributing input VAT if it is impossible to determine to what extent goods (work, services, property rights) are used to perform taxable and tax-exempt transactions. As a rule, this applies to fixed assets, intangible assets, materials, works and services that form general production and general business expenses (letter of the Ministry of Taxes of Russia dated June 21, 2004 No. 02-5-11/111). For example, allocate input VAT to information and consulting services, rent, etc., if these expenses relate to both taxable and exempt activities.

For goods (works, services, property rights) for which their direct use can be accurately determined, do not use the calculation method.

This procedure follows from paragraphs 4, 4.1 of Article 170 of the Tax Code of the Russian Federation.

To avoid disputes with the tax inspectorate regarding the correct distribution of input VAT in the accounting policy for tax purposes, establish:

• criteria for classifying certain expenses as taxable and tax-exempt transactions;

• an approximate list of goods (works, services, property rights) for which input VAT must be distributed by calculation.

This is what paragraph 4 of paragraph 4 and paragraph 4.1 of Article 170 of the Tax Code of the Russian Federation allows you to do.

Situation: is it necessary to distribute input VAT by calculation if at the time of acquisition the further use of goods (works, services) is unknown? Goods (work, services) can be used both in VAT-taxable and non-taxable transactions.

The legislation does not contain a clear answer to this question.

In practice, when conducting inspections tax inspectorates adhere to the following point of view. If the nature of the operations for which goods (works, services) will be used is unknown, input VAT must be distributed. That is, be guided by the same rules as when using goods (work, services), both in taxable and non-taxable transactions (clause 4, 4.1 of Article 170 of the Tax Code of the Russian Federation). The amount of tax related to transactions subject to VAT must be deducted. The amount of tax related to transactions not subject to VAT must be included in the cost of goods (work, services).

There is no specific methodology for maintaining separate accounting of input VAT in the Tax Code of the Russian Federation. Therefore, an organization can maintain separate records in any order that allows them to reliably determine the necessary data. This follows from the provisions of paragraph 4 of paragraph 4 and paragraph 4.1 of Article 170 of the Tax Code of the Russian Federation and is confirmed by arbitration practice (see, for example, decisions of the FAS Northwestern district dated October 11, 2006 No. A42-646/04-23, Ural District dated March 21, 2007 No. F09-1821/07-S2). The procedure for separate accounting of input VAT shall be reflected in the accounting policy for tax purposes.

As one of the options, you can set a coefficient, taking into account which the accountant will determine the amount of input VAT to be deducted and included in the cost of purchased goods (works, services). The value of this coefficient can be calculated based on specific gravity taxable and non-VAT-taxable transactions that the organization carried out over a long period (for example, for the previous quarter, calendar year). This coefficient will allow you to preliminarily divide the input VAT into two parts: the amount that is claimed for deduction, and the amount that is included in the cost of goods (work, services) at the time they are accepted for accounting. At the end of the tax period, when the exact value of the proportion calculated according to the rules of paragraph 4.1 of Article 170 of the Tax Code of the Russian Federation becomes known, the amount of VAT claimed for deduction based on the calculated coefficient must be adjusted.

Another option can be provided in the accounting policy. For example, that goods (work, services) that will simultaneously be used in transactions subject to VAT and not subject to VAT are reflected in accounting without VAT. The exact amounts of input VAT claimed for deduction will become known at the end of the quarter. Then the cost of goods (work, services) will need to be increased by the amount of VAT, which is not deductible. However, this option is advisable to use only if goods (work, services) are purchased and sold within one quarter (clause 4.1 of Article 170, Article 163 of the Tax Code of the Russian Federation).

The letter of the Ministry of Finance of Russia dated April 28, 2010 No. 03-07-07/20 considers the situation in which an organization purchases goods (work, services) for construction and subsequent sale residential complex, which includes individual non-residential objects. Sales of residential buildings (premises and shares in them) are exempt from VAT (subclause 22, clause 3, article 149 of the Tax Code of the Russian Federation). But since the purchased goods (works, services) are used for the construction of both residential and non-residential premises, the amount of input VAT must be distributed among them. In such a situation, the financial department recommended distributing the tax after the completion of construction, when the final cost of objects, the sale of which is (is not) subject to VAT, is formed.

Arbitration practice confirms the validity of another option. It's about on the application of tax deductions in full at the time of purchase of goods (works, services) and subsequent restoration VAT on that part of the acquired resources that was used in transactions exempt from taxation. This method can also be used if, at the date of acquisition of resources, the nature of their further use is unknown, but they can equally be used to perform both taxable and non-VAT-taxable transactions. Based on the provisions of paragraph 2 of Article 171 and paragraph 3 of Article 170 of the Tax Code of the Russian Federation, some courts allow this option (see, for example, resolutions of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 22, 2009 No. A82-125/2009-37, Volga District dated February 7, 2007 No. A65-3961/06, East Siberian District dated July 9, 2002 No. A33-1673/02-S3a-F02-1793/02-S1 and West Siberian District dated October 11, 2005. No. F04-7086/2005(15629-A46-7)).

If, along with operations subject to VAT, an organization carries out operations listed in paragraph 3 of Article 149 of the Tax Code of the Russian Federation, it can avoid the need to distribute input tax, refusing benefits (Clause 5 of Article 149 of the Tax Code of the Russian Federation). This option is confirmed by the Ministry of Finance of Russia in a letter dated April 28, 2010 No. 03-07-07/20.

Situation: is it necessary to distribute input VAT on general business (general production) expenses if the organization issued a cash loan. Does the organization pay VAT on its main activity?

Answer: yes, it is necessary.

Loan operations in in cash are not subject to VAT (subclause 15, clause 3, article 149 of the Tax Code of the Russian Federation). The cost of such services is determined as the amount of interest on the loan specified in the agreement or calculated based on the refinancing rate on the repayment date borrowed money(Article 809 of the Civil Code of the Russian Federation). The loan amount itself is not subject to VAT (subclause 1, clause 2, article 146, subclause 1, clause 3, article 39 of the Tax Code of the Russian Federation). Such clarifications are provided by regulatory agencies (letters of the Ministry of Finance of Russia dated April 2, 2009 No. 03-07-07/27, dated April 28, 2008 No. 03-07-08/104, Federal Tax Service of Russia dated November 6, 2009 No. 3- 1-11/886).

Therefore, if, along with activities subject to VAT, the organization provides cash loans, input VAT on general business (general production) expenses must be distributed (clause 4 of article 149 of the Tax Code of the Russian Federation). This obligation can be waived only if the share of expenses for transactions exempt from taxation does not exceed 5 percent of the total amount of expenses for acquisition, production or sale for the tax period (paragraph 7, paragraph 4, article 170 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated November 30, 2011 No. 03-07-07/78. As a rule, the share of costs associated with providing cash loans is less than this value. Therefore, in the absence of other non-taxable transactions, the entire amount of input VAT can be deducted from the budget.

Advice: if an organization is ready to defend its position in court, then when issuing cash loans it may not keep separate VAT records at all. Regardless of the share of costs associated with providing loans. The following arguments will help defend this decision.

An organization must keep separate records of input VAT if it simultaneously carries out both taxable and non-taxable VAT transactions (clause 4 of article 170 of the Tax Code of the Russian Federation). At the same time, non-taxable transactions mean transactions that are recognized as an object of taxation (Article 146 of the Tax Code of the Russian Federation), but due to social or other characteristics are excluded from the calculation tax base.

If an organization simultaneously carries out transactions that are subject to VAT and which are not the object of taxation, then the norms of paragraph 4 of Article 170 of the Tax Code of the Russian Federation do not apply to it. That is, in this case the organization is not obliged to keep separate VAT records.

Without recognizing the issuance of a cash loan as subject to VAT, regulatory agencies classify it as service, the value of which is the interest paid to the lender by the borrower. Based on this, they believe that the provision of such services is the basis for maintaining separate records. And you can refuse it only if the share of costs associated with providing loans is less than 5 percent.

But some courts view this situation differently. They believe that providing cash loans is not a service at all. And since the sale of services does not occur when issuing a loan, the costs associated with such an operation should not be taken into account when determining the 5 percent proportion provided for in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. In other words, no matter how many expenses are incurred on operations for issuing cash loans, organizations are not required to keep separate records of input VAT when carrying out such operations.

A detailed analysis of the norms of tax and civil legislation, as well as existing arbitration practice confirming the legality of this approach, is given in the decisions of the Ninth Arbitration Court of Appeal dated October 6, 2014 No. 09AP-37669/2014 and the Arbitration Court of the Moscow District dated January 22, 2015 No. A40-646/14.

Of course, the conclusions of the courts contradict the official explanations of the regulatory agencies. However, if the organization finds these findings acceptable to itself, it has high chances defend the refusal to maintain separate VAT accounting when issuing cash loans.

Situation: is it necessary to distribute input VAT among general business (general production) expenses? The organization issued a third party bill of exchange to the supplier in payment for the goods. The organization pays VAT on its main activity.

Answer: yes, it is necessary.

According to regulatory agencies, when issuing a bill of exchange from a third party as payment for goods (work, services), the organization becomes obligated to maintain separate records of input VAT and its distribution (letter of the Ministry of Finance of Russia dated June 6, 2005 No. 03-04-11/ 126 and the Ministry of Taxes of Russia dated June 15, 2004 No. 03-2-06/1/1372/22).

This point of view is based on the fact that when paying for goods (work, services), the ownership of the bill is transferred, that is, its implementation. And operations for the sale of securities are exempt from taxation (subclause 12, clause 2, article 149 of the Tax Code of the Russian Federation). That is, in the situation under consideration, the organization must keep separate records of input VAT and distribute tax amounts related to both taxable and non-taxable transactions (clause 4, 4.1 of Article 170 of the Tax Code of the Russian Federation).

Advice: there are arguments that allow organizations not to keep separate records of input VAT when issuing a bill of exchange to a third party as payment for goods (work, services). They are as follows.

As a rule, when transferring a bill of exchange in payment for goods (work, services), the bill itself is not the object of the transaction, but a means of settlement with counterparties (a means of payment). If a bill of exchange is used exclusively as a means of payment, then its transfer in payment for purchased goods (works, services) is not recognized as a sale securities. In this case, the object of VAT taxation does not arise in principle (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). Therefore, it is impossible to consider such a transaction as exempt from taxation in accordance with subparagraph 12 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation. In this regard, the organization does not have the obligation to maintain separate VAT accounting and distribute tax amounts (clause 4 of Article 170 of the Tax Code of the Russian Federation)

Starting from the 28th release in the 1C:Accounting 8 edition 3.0 program, for organizations carrying out activities subject to and not subject to VAT and/or sales with a VAT rate of 0%, a new method of maintaining separate tax accounting has been implemented - separate accounting of VAT according to accounting methods on account 19 .

In accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation (TC RF), tax amounts presented by sellers of goods (works, services), property rights, taxpayers carrying out both taxable and tax-exempt transactions:

• are taken into account in the cost of such goods (work, services), property rights in accordance with paragraph 2 of this article - for goods (work, services), including fixed assets and intangible assets, property rights used to carry out transactions not subject to tax Additional cost;
• are accepted for deduction in accordance with Article 172 of this Code - for goods (work, services), including fixed assets and intangible assets, property rights used to carry out transactions subject to value added tax;
• are accepted for deduction or taken into account in their value in the proportion in which they are used for the production and (or) sale of goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation) - for goods (work, services) services), including fixed assets and intangible assets, property rights used to carry out both taxable and non-taxable (tax-exempt) transactions.

The specified proportion is determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in total cost goods (work, services) shipped during the tax period.

In this case, the taxpayer is obliged to keep separate records of tax amounts for purchased goods (works, services), including fixed assets and intangible assets, property rights used to carry out both taxable and non-taxable (tax-exempt) transactions.

The ability to maintain separate VAT accounting was implemented in the 1C: Accounting 8 program already from the very first edition of the program. The essence of the existing methodology is that during the tax period the program automatically collects VAT amounts to be distributed in a special register. The program does not know where the border is between activities subject to VAT and activities not subject to VAT, so it considers that all VAT claimed by suppliers is subject to distribution. At the end of the tax period, before the formation of the purchase book, a regulatory document is created: Distribution of VAT by indirect expenses, which calculates revenue subject to and not subject to VAT, prepares a distribution plan and, when carried out, distributes VAT amounts. If the accountant does not agree with the prepared VAT distribution plan, then he can intervene in the distribution process only at the last stage, editing the tabular part of the regulatory document. We examined the above method in detail earlier using the example of the 1C: Accounting 8 edition 2.0 program. The 1C: Accounting 8 version 3.0 program supports the existing method of separate VAT accounting and at the same time offers a new, alternative one.

The main difference of the new methodology is that the accountant, upon receipt of goods, works, services, already decides what will happen in the future with the VAT amounts presented by suppliers:

• be accepted for deduction;
• be included in the cost of purchased goods, works, services;
• distributed at the end of the tax period;
• treat sales at a 0% VAT rate.

In this article we will look at the principles of operation of the new technique. We will be interested in the VAT presented by suppliers when purchasing services and inventories.

To use the new method of separate VAT accounting, you need to add a third type of subaccount - VAT accounting methods - in setting up accounting parameters on the VAT tab for account 19 “VAT on purchased assets.”
The corresponding setting of accounting parameters is shown in Fig. 1.

For organizations carrying out transactions that are taxable and not subject to taxation (exempt from taxation) for VAT, in the accounting policy on the VAT tab, you must select the checkbox The organization carries out sales without VAT or with 0% VAT. And to select a new method of separate VAT accounting, additionally select the Separate VAT accounting checkbox on account 19 “VAT on purchased assets.”

An example of filling out an organization's VAT accounting policy is shown in Fig. 2.

Let's look at an example.

The Dawn organization uses general mode taxation - accrual method and PBU 18/02 “Calculation of corporate income tax”. The organization "Rassvet" is a VAT payer.

The Rassvet organization is engaged in activities subject to and exempt from VAT, for example, producing various products. Moreover, the Workshop 1 division produces only products subject to VAT, and the Workshop 2 division produces products that are not subject to VAT.

In January 2014, the organization acquired three services.

The first service, costing 118,000 rubles, incl. VAT 18% (18,000 rubles), was acquired in the interests of the Workshop 1 division and included in accounting account 20.01 “Main production”. For this service, act No. 11 and invoice No. 11 were received. The purchased service relates only to activities subject to VAT. Consequently, the amount of VAT presented by the seller of the service must be fully deductible.

The purchase of services in the program is carried out using the document Receipt of goods and services with the operation Services.

In the tabular part of the document, the item - the purchased service - is selected and its cost is indicated. In the Account details, a hyperlink opens the corresponding window where the cost account is indicated (in our case, account 20.01 “Main production”) and its analytics are filled in: item group (type of activity) - Subject to VAT, cost item - (for example) Material expenses, division costs - Shop 1. Account 19.04 “VAT on purchased services” is used as a VAT account. Since this workshop is engaged only in the production of products subject to VAT, the accountant has the right to set the value Accepted for deduction in the details that determine the method of accounting for VAT.

An example of filling out the corresponding document Receipt of goods and services is shown in Fig. 3.

When posting, the document will take into account the costs of the service by debiting account 20.01 with the analytics specified in the document and will allocate the amount of VAT presented by the supplier to account 19.04. Pay attention to the third subconto of the above account - Accepted for deduction. The document will make an entry in the VAT accumulation register presented, which is used by the program to create a purchase book. If there is an invoice (and we received and registered it), based on this register, an entry is generated in the VAT Purchases register (purchases book).

The result of posting the document Receipt of goods and services is shown in Fig. 4.

The second service, costing 59,000 rubles, incl. VAT 18% (9,000 rubles), was purchased for the Workshop 2 division and taken into account in accounting, as in the first case, on account 20.01 “Main production”. Act No. 12 and invoice No. 12 were received from the supplier. Workshop 2 produces only products that are not subject to VAT, therefore, in the attribute that determines the method of accounting for VAT, you can set the value Taken into account in the cost.

When posted, the document will allocate to account 19.04 the amount of VAT presented by the supplier with analytics. Taken into account in the cost. The next posting will include the VAT amount in the cost of the purchased service. In the accumulation register, the VAT presented will be created (record with the type of movement - Receipt), and then the corresponding entry will be written off (record with the type of movement - Expense), since the VAT included in the price is no longer subject to reflection in the purchase book.

The result of posting the document Receipt of goods and services when VAT is included in the cost of the purchased service is shown in Fig. 5.

The third service, costing 236,000 rubles, incl. VAT 18% (36,000 rubles), was purchased for the Directorate division and charged to account 26 “General business expenses” in accounting. Act No. 13 and invoice No. 13 were received from the supplier. Since the costs of the service relate to general business expenses (that is, they relate to activities subject to and not subject to VAT), the amount of VAT presented by the seller of the service must be distributed at the end of the quarter. Therefore, in this case, the accountant will select the Distributed value as the VAT accounting method.

When posted, the document will allocate to account 19.04 the amount of VAT presented by the supplier with analytics - Distributed. In the accumulation register, the VAT presented, as in the previous case, will be written off, since this amount of VAT is subject to inclusion in the purchase ledger only after it has been distributed.

To account for the amounts of VAT to be distributed, their correct distribution and partial inclusion in the cost of goods, works, services, a special accumulation register is used. Separate VAT accounting.

The result of the corresponding document Receipt of goods and services is presented in Fig. 6.

The Rassvet organization purchases material for the production of products - 500 pieces for the amount of 590,000 rubles, incl. VAT 18% (90,000 rubles). Moreover, this material is used for the production of both VAT-taxable and VAT-free products, and can also be used for general economic needs. Invoice No. 1 and invoice No. 25 were received from the supplier.

The receipt of inventories in the program is registered using the document Receipt of goods and services with the Goods operation.

Since the further use of the material has not yet been determined, the accountant, upon receipt of this material, in the details that determine the method of VAT accounting, can indicate the value - Accepted for deduction. In the future, if necessary, the method of accounting for VAT can be changed when transferring materials to production.

When posted, the document will credit the received material to account 10.01 “Raw materials and supplies” and allocate VAT to account 19.03 “VAT on purchased inventories” with the analytics Accepted for deduction. The document will make an entry in the VAT accumulation register presented, since at the moment the amount of VAT on this material is subject to deduction. To make it possible to further change the status of VAT (distribution or inclusion in the price), the document will create an entry in the accumulation register Separate VAT accounting.

An example of filling out the document Receipt of goods and services and the result of its implementation are presented in Fig. 7.

To automatically fill in the VAT accounting method in the Receipt of goods and services documents, you can use the information register of the Item Accounting Account. When installed in accounting policy this method separate VAT accounting, in this register the VAT accounting method attribute becomes available, the value from which is transferred to the receipt documents.

The Item Account register entry for the Materials item group is shown in Fig. 8.

For example, 100 units of material are transferred for the production of VAT-taxable products to Workshop 1 and for the production of VAT-free products to Workshop 2.

To transfer materials to production, the program uses the document Requirement-invoice.

On the Materials tab in the tabular section, select the material transferred to production and its quantity.

On the Cost Account tab, the cost account and its analytics (where we transfer it) are indicated, and the method of VAT accounting is also indicated. Since we transfer the material for the production of products subject to VAT, the amount of VAT on this material is subject to deduction.

When posting a document in accounting, the material will be written off from the credit of account 10.01 to the debit of account 20.01 with the analytics specified in the document. The material will be written off from the accumulation register Separate VAT accounting, since the amounts of VAT on this material will be deducted and, therefore, will no longer be subject to distribution.

The document Request-invoice and the result of its execution are presented in Fig. 9.

When transferring material to Workshop 2 for the production of products not subject to VAT, the Requirement-invoice document on the Cost Account tab indicates the method of accounting for VAT - Taken into account in the cost.

In this case, when posting, the document will change the analytics of the submitted VAT (will be written off from the credit of account 19.03 with the analytics Accepted for deduction in the debit of account 19.03 with the analytics Taken into account in the cost) and will write off the VAT (included in the cost) to the debit of account 20.01. Since the amount of VAT on this material is included in the price and is no longer subject to deduction or distribution, it will be written off from the VAT accumulation registers presented and Separate VAT accounting.

The movements of the corresponding document Request-invoice are shown in Fig. 10.

For example, 100 units of material are transferred for general business needs.

Accordingly, in the Request-invoice document on the Cost Account tab, account 26 must be indicated and the VAT accounting method is Distributed.

In this case, when posting, the document will write off the material from the credit of account 10.01 to the debit of account 26 and change the analytics of the submitted VAT (will write off from the credit of account 19.03 with the analytics Accepted for deduction to the debit of account 19.03 with the analytics Distributed). The VAT amount for this material will be written off from the VAT accumulation register presented (now VAT can be deducted only after distribution), and in the Separate VAT accounting register the method of VAT accounting will change.

The movements of the corresponding document Request-invoice are shown in Fig. eleven.

To automatically fill in the VAT accounting method in the Request-invoice documents, you can use the Item Groups directory. When transferring materials into production for a given product group, the documents will establish the appropriate VAT accounting method (Fig. 12).

Let’s assume that in the first quarter of 2014, the Rassvet organization did not acquire any more valuables and no longer transferred materials to production. Then the balance sheet for account 19 for the first quarter of 2014 will look like this (Fig. 13).

In accordance with the balance sheet, a VAT amount of 72,000 rubles is subject to deduction, VAT 27,000 rubles is included in the price and VAT 54,000 rubles is subject to distribution.

To distribute the VAT amounts claimed by sellers between activities subject to VAT and activities not subject to VAT, at the end of the quarter it is necessary to generate a regulatory document Distribution of VAT. The document must be completed before the purchase ledger entries are generated and the month is closed.

For example, in the Rassvet organization, quarterly revenue from sales of products subject to VAT is 2,000,000 rubles, and revenue from sales of products not subject to VAT is 1,000,000 rubles.

Let's look at how this document works.

Clicking the Fill out document button on the Sales Revenue tab will calculate revenue for the quarter subject to and exempt from VAT.

On the Distribution tab tabular part will be filled with VAT amounts to be distributed - account 19 with the VAT accounting method - Distributed. In our example, this is 36,000 rubles of VAT on the service recorded on account 26 and 18,000 rubles of VAT on the material transferred for general business needs. VAT amounts will be distributed in proportion to the revenue calculated by the document. In our example, two-thirds of the presented VAT (36,000 rubles) applies to activities subject to VAT (accepted as deduction), and one-third of the presented VAT (18,000 rubles) applies to activities not subject to VAT (taken into account in the cost).

The completed VAT Allocation document is shown in Fig. 14.

When posted, the document will be written off from the credit of account 19 with analytics. Distributed to the debit of account 19 with analytics. Accepted for deduction of VAT amounts subject to deduction. For further formation of the purchase book, it will create entries in the VAT accumulation register provided.

Writes off account 19 with analytics from the credit. Distributed to the debit of account 19 with analytics. VAT amounts related to activities not subject to VAT are taken into account in the cost. Next, the VAT amounts with analytics Taken into account in the cost will be written off as a debit to the cost account (in our case, account 26), that is, they will be included in the cost.

The distributed VAT amounts will be written off from the accumulation register Separate VAT accounting.

The result of the document Distribution of VAT is presented in Fig. 15.

The balance sheet for account 19 for the first quarter of 2014 after the distribution of VAT will have the following appearance (Fig. 16). The VAT amounts remaining after distribution on account 19 will have the analytics Accepted for deduction.

After distribution, purchase ledger entries can be generated.

Regulatory document Formation of purchase book entries for the first quarter of 2014 and its results are presented in Fig. 17.

According to paragraph 1 of Art. 170 of the Tax Code of the Russian Federation, tax amounts presented to the taxpayer when purchasing goods (work, services), property rights, or actually paid by him when importing goods into the customs territory of the Russian Federation, are not included in expenses when calculating income tax, except for the cases provided for in paragraph 2 the specified article.

Tax amounts presented to the buyer when purchasing goods (works, services), including fixed assets and intangible assets, or actually paid when importing goods, including fixed assets and intangible assets, into the territory of the Russian Federation are taken into account in the cost of such goods (works) , services), including fixed assets and intangible assets, in cases of their use:

1) for the production (sale) of goods (work, services) that are not subject to taxation (exempt from taxation);

2) for operations for the production and (or) sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation;

3) persons who are not VAT payers or are exempt from fulfilling taxpayer obligations for the calculation and payment of tax;

4) for operations that, in accordance with paragraph 2 of Art. 146 of the Tax Code of the Russian Federation are not subject to taxation.

Separate accounting and distribution of VAT

Principles of separate accounting

Amounts of tax presented by sellers of goods (works, services), property rights to taxpayers carrying out both taxable and tax-exempt transactions, in accordance with clause 4 of Art. 170 Tax Code of the Russian Federation:

Are taken into account in the cost of such goods (works, services), property rights in accordance with clause 2 of Art. 170 of the Tax Code of the Russian Federation - for goods (work, services), including fixed assets and intangible assets, property rights used to carry out transactions not subject to VAT;

Accepted for deduction in accordance with Art. 172 of the Tax Code of the Russian Federation - for goods (work, services), including fixed assets and intangible assets, property rights used to carry out transactions subject to VAT.

To do this, it is necessary to ensure separate accounting of direct expenses and, accordingly, VAT amounts related to these expenses.

If expenses and , then expenses on goods are accepted for deduction or taken into account in their cost in the proportion in which they are used for taxable and non-taxable transactions. The distribution procedure is established by the taxpayer’s decision accounting policy for tax purposes.

Despite the reference to the accounting policy, clause 4 of Art. 170 provides that the specified proportion is determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped during the tax period .

Due to the fact that from January 1, 2008, the tax period for VAT is a quarter, the Federal Tax Service in Letter dated June 24, 2008 N ШС-6-3/450@ explains the following.

The proportion specified in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, is determined based on the cost of shipped goods (work, services, property rights), transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services, property rights) shipped during the tax period, then there is a quarter.

Accordingly, the distribution of VAT charged to taxpayers starting from January 1, 2008 on goods (works, services, property rights), including fixed assets and intangible assets used to carry out both taxable and non-taxable transactions, is also made according to the current tax period.

But the organization has the right to independently establish the procedure for accounting for “input” VAT related to direct expenses and VAT subject to distribution.

For these purposes, subaccounts can be opened for balance sheet account 19 “VAT on acquired values”:

19-0 "VAT subject to distribution";

19-1 “VAT relating to transactions subject to VAT”;

19-2 "VAT relating to non-VAT taxable transactions."

The Resolutions of the Federal Antimonopoly Service of the Ural District dated August 25, 2008 N F09-5940/08-S2 and dated July 30, 2008 N F09-5416/08-S2 state that the provisions of the Tax Code of the Russian Federation do not oblige the taxpayer to establish methods for maintaining separate accounting for taxable and non-taxable items. tax of transactions directly in the accounting policy for accounting or tax accounting purposes.

The taxpayer has the right to confirm the actual maintenance of separate accounting of such transactions by any means, including using primary documents, registers accounting, other independently developed documents for separate accounting needs.

But if in court the taxpayer cannot prove that separate accounting is maintained, then the deduction of VAT will be considered unlawful (Resolutions of the Federal Antimonopoly Service of the North-Western District dated August 27, 2007 N A56-6351/04 and the Federal Antimonopoly Service of the Far Eastern District dated July 27, 2007 N F03-A80/ 07-2/2097).

Resolution of the Federal Antimonopoly Service of the North-Western District dated August 27, 2007 N A56-6351/04

The taxpayer’s argument that the lack of separate accounting for VAT amounts in relation to goods (work, services) that are partially used in the production and (or) sale of goods (work, services), sales transactions of which are subject to taxation, and partially - in production and (or) sale of goods (work, services), operations for the sale of which are exempt from taxation, does not affect the right to apply VAT deduction in relation to goods (work, services) that are used exclusively in the production and (or) sale of goods ( works, services), operations for the sale of which are subject to taxation.

Paragraphs 7 and 8, paragraph 4, art. 170 of the Tax Code of the Russian Federation require separate accounting not only in relation to purchased goods used partly for transactions taxable and partly not subject to value added tax, but also for all cases of presentation by sellers of goods of tax amounts to taxpayers carrying out both taxable and exempt activities. from taxation of the transaction.

Definition of proportion

Tax authorities believe that in order to ensure comparability of indicators when determining the proportion, the cost of shipped goods (work, services) should be determined excluding VAT (clarifications of the Ministry of Taxes of Russia given in Letter dated May 13, 2004 N 03-1-08/1191/15@ "Code letters on the application of current VAT legislation for the second half of 2003 - the first quarter of 2004").

Position of the federal arbitration courts ambiguous. But the Supreme Arbitration Court of the Russian Federation supported the tax authorities.

In Determination No. 7435/08 of June 25, 2008, the Supreme Arbitration Court of the Russian Federation recognized that the courts, having examined and assessed the evidence presented, guided by the provisions of Art. Art. 154, 168 and 170 of the Tax Code of the Russian Federation, made the correct conclusion that the taxpayer incorrectly determined the share of VAT paid to sellers that is subject to tax deduction, since when applying clause 4 of Art. 170 of the Tax Code of the Russian Federation, comparable indicators should be taken into account, which is the cost of goods without VAT.

The Letter of the Ministry of Finance of Russia dated March 10, 2005 N 03-06-01-04/133 states that this proportion is determined based on the cost of shipped goods (work, services), sales transactions of which are subject to taxation (exempt from taxation), in the total cost goods (work, services) shipped during the tax period.

In this case, the specified proportion is determined based on all income that is revenue from the sale of goods (work, services), both subject to VAT and not subject to this tax, regardless of their reflection on the accounting accounts (both on account 90 and on count 91).

When determining the proportion, income from sales both on the territory of the Russian Federation and abroad is taken into account, despite the fact that the object of VAT is the sale of goods (work, services) on the territory of Russia.

This position of the Ministry of Finance and tax authorities it indirectly follows from the fact that such transactions are reflected in the VAT return, approved by the Order Ministry of Finance of Russia dated October 15, 2009 N 104n (hereinafter referred to as the declaration), in section. 7 "Operations not subject to taxation (exempt from taxation); operations not recognized as an object of taxation; operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation; as well as amounts of payment, partial payment on account of upcoming deliveries goods (performance of work, provision of services), the duration of the production cycle of which is more than six months.”

The Ruling of the Supreme Arbitration Court of the Russian Federation dated June 30, 2008 N 6529/08 supported the position of the tax authority and lower courts, which came to the following conclusion.

Exclusion from the calculation of the proportion for the distribution of tax in terms of expenses incurred from all types of activities, operations for leasing aircraft outside the territory of the Russian Federation will lead to a distortion of the calculation and an unlawful increase in VAT subject to deduction.

The taxpayer's general business expenses are associated with the company's receipt of income from all types of activities and are subject to inclusion in expenses both from the main activity and from aircraft leasing activities, on the basis of which the courts accepted the recalculation of the proportion of tax amounts made by the tax authority.

Accounting various types income when determining the proportion

The Letter of the Ministry of Finance of Russia dated April 28, 2008 N 03-07-08/104 explains that when providing loans in cash, the amount should be taken into account to determine the proportion Money in the form of interest provided for when granting a loan, and the amount of the loan itself is not taken into account.

Undoubtedly, income in the form of dividends is not realized. This is confirmed by Letter of the Ministry of Finance of Russia dated November 11, 2009 N 03-07-11/295, according to which, when determining the proportion, income received by the taxpayer in the form of interest on bank deposits, interest on bank account balances, dividends on shares, since such income is not revenue from the sale of goods (work, services).

From January 1, 2010, paragraphs were changed. 15 clause 3 art. 149 of the Tax Code of the Russian Federation, which regulates the procedure for assessing VAT on loan transactions in cash (see Table 3).

Table 3

As you can see, the list of non-taxable transactions has expanded. Until January 1, 2010, interest on securities borrowed was subject to VAT. Interest for the provision of securities under repo transactions was actually not subject to VAT according to clarifications of the Russian Ministry of Finance. This has now been confirmed at the legislative level.

When calculating the proportion, all income reflected in account 91 that is not sales is not taken into account:

Positive differences from the revaluation of property, claims and liabilities;

Amounts of recovered reserves;

Profit of previous years identified in the reporting period;

Penalties due;

Accounts payable from expired limitation period or for other reasons;

Identified surpluses during inventory or capitalized inventories during the liquidation of fixed assets being decommissioned;

Other similar income.

It is not yet entirely clear whether interest on debt securities is included in the calculation of the proportion.

A differentiated approach seems entirely possible.

1. If bonds or bills of exchange are purchased for the purpose of receiving interest in accordance with the terms of the issue of these securities (investment portfolio), then the interest due from the investor (promissory note) will be income from investment activities. By analogy with dividends, interest is not a sale and does not lead to the need for separate accounting.

2. If an organization sells debt securities, then interest in the proceeds from the sale of securities is not subject to taxation in accordance with paragraphs. 12 paragraph 2 art. 149 of the Tax Code of the Russian Federation. This revenue will participate in the calculation of the proportion during the sales period.

In addition, income from the redemption of debt securities for the purpose of applying VAT is also not a sale and does not participate in the calculation of the proportion in accordance with clause 4 of Art. 170 Tax Code of the Russian Federation.

This is confirmed by clarifications and judicial practice regarding bills of exchange. Repayment of a bill by the drawer is not an implementation (Letters of the Federal Tax Service of Russia dated October 19, 2005 N MM-6-03/886@, Ministry of Finance of Russia dated March 4, 2004 N 04-03-11/30, Resolution of the Federal Antimonopoly Service of the Moscow District dated May 23, 2008 N KA- A40/4402-08).

The question of what income is (and is not) involved in determining the proportion was most fully explained only for credit institutions(Letter of the Ministry of Taxes and Taxes of Russia dated July 22, 2003 N VG-603/807@). But, given the specifics banking, these clarifications cannot be directly applied to non-credit organizations.

We provide these explanations for informational purposes.

Letter of the Ministry of Taxes and Taxes of Russia dated July 22, 2003 N VG-6-03/807@ "Code of letters on the application of the current legislation on VAT for 1st half of the year 2003"

For the purpose of applying paragraph 4 of Art. 170 Tax Code of the Russian Federation.

Article 146 of the Tax Code of the Russian Federation establishes that the object of taxation of value added tax is the sale of goods (work, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (results of work performed, services rendered) under an agreement on the provision of compensation or innovations, as well as transfer of property rights. At the same time, Art. 149 of the Tax Code of the Russian Federation provides a list of transactions that are not subject to VAT.

In connection with the above and regardless of the accounting policy adopted for value added tax purposes, the calculation of the proportion is determined based on the cost of goods shipped, work performed, services provided and settlement documents presented to buyers of these goods (works, services) in a given tax period. In this case, the specified proportion is determined from the cost of both taxable and non-VATable goods (works, services).

At the same time, when calculating this proportion, income received in a given tax period is also taken into account in the form of:

Realized exchange rate differences on exchange transactions;

Reimbursement to the bank for telegraphic, telephone and other expenses of clients;

Discount (interest) income on bills;

Fines, penalties and penalties received by the bank as in the implementation banking operations, and when carrying out business transactions;

Reimbursement of telephone expenses by bank employees;

Exceeding the fuel limit by deduction from wages bank employees;

Others related to settlements for payment for goods (works, services).

In addition, it should be borne in mind that when a bank carries out dealer activities in the securities market, as well as any other transactions of purchase and sale of securities on its own behalf and at its own expense, the proceeds from the sale of securities is the sale price of the securities.

At the same time, the total cost of goods (work, services) does not take into account income that is not revenue from the sale of goods (work, services), which includes:

Amounts of recovered reserves for possible losses on loans;

Amounts of restored reserves for possible losses due to impairment of securities;

Amounts of positive exchange rate differences from revaluation of accounts in foreign currency- unrealized exchange differences;

Revaluation amounts precious metals, securities, fixed assets;

Interest received from branches for free resources transferred to them in the manner of inter-branch settlements;

Amounts of income from write-offs accounts payable due to the expiration of the period for collection or the impossibility of collection;

Amounts of capitalized surplus cash and material assets;

Amounts of tax refunds and penalties from the budget previously overpaid to the budget;

Amounts of state duty refund by court decision or voluntarily from the counterparty;

Amounts of restoration of interest on early closed deposits (Letter of the Ministry of Taxes and Taxes of Russia dated April 18, 2003 N 03-2-06/1/1251/22-0171)

Distribution of "input" VAT

Based on the proportion calculated in accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, as a rule, VAT related to general business expenses is distributed.

Let's consider one of the controversial issues regarding the distribution of VAT. The position of the Russian Ministry of Finance and the tax authorities is well known, according to which, when using bills of exchange as a means of payment, a non-taxable transaction arises, which means separate accounting of “input” VAT on general business expenses.

In Letter dated 06.06.2005 N 03-04-11/126, the Ministry of Finance of Russia emphasized that the transfer of ownership of a bill of exchange to a third party, including in exchange for goods, for the purpose of applying VAT is recognized as the sale of a bill of exchange, exempt from taxation.

The officials argued their position as follows.

Sales of goods (works, services) are recognized, respectively, as the transfer on a paid basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person (clause 1 of Art. 39 of the Tax Code of the Russian Federation).

According to paragraph 3 of Art. 38 of the Tax Code of the Russian Federation, a commodity is any property that is sold or intended for sale.

At the same time, clause 2 of this article of the Tax Code of the Russian Federation stipulates that property refers to types of objects civil rights in accordance with the Civil Code of the Russian Federation.

Expenses incurred by VAT payers when carrying out transactions, both subject to taxation and exempt from taxation (in this case, transactions with bills of exchange), include expenses that cannot be divided by type of transaction performed without calculating the specified proportion.

Such expenses include, first of all, expenses defined for income tax purposes as other expenses associated with the production and (or) sale of products, including general business expenses.

For other expenses that can be directly taken into account for specific types of transactions, including transactions with bills of exchange, there is no need to calculate the proportion.

There is extensive arbitration practice, which indicates that the courts take a different point of view. It lies in the fact that in one transaction (in settlements with a counterparty) a bill of exchange cannot be both a security and a means of payment.

If a bill of exchange is used by an organization solely as a means of payment (for making settlements with counterparties), then the disposal of the bill of exchange in this case is not a sale of the security. Therefore, the transfer of a third party’s bill of exchange as payment for goods (work, services) cannot be considered as a transaction not subject to value added tax, requiring separate accounting of costs. A bill of exchange is a commodity, and its transfer is a sale by virtue of Art. 146 of the Tax Code of the Russian Federation only if the ownership of the bill of exchange passes from one person to another under a purchase and sale agreement, in which the bill of exchange itself acts as the object of sale and purchase (Definitions of the Supreme Arbitration Court of the Russian Federation dated October 16, 2009 N VAS-13576/09, dated 08/11/2009 N VAS-10058/09 and dated 06/20/2008 N 7520/08, Resolutions of the FAS Volga District dated 07/09/2009 N A65-27369/2008, FAS Moscow District dated 03/11/2009 N KA-A40/1255-09 , Federal Antimonopoly Service of the Ural District dated February 19, 2008 N F09-477/08-S2).

Separate accounting in the presence of types of activities subject to UTII

When an organization conducts activities subject to UTII and activities for which the general taxation regime is applied, the organization must also maintain separate accounting, in particular in the presence of wholesale and retail trade, for which UTII has been introduced in accordance with the law of the constituent entity of the Russian Federation.

At the time a product is accepted for accounting, an organization does not always know in what mode (wholesale or retail) it can be sold. Does this mean that at the moment all VAT can be deducted, and restored as it is realized?

The Ministry of Finance of Russia in Letter dated December 6, 2006 N 03-04-15/214 expressed the opinion that if a taxpayer selling goods, both subject to VAT and not subject to this tax in connection with the payment of UTII, deductions of tax amounts on goods, purchased for these operations, produces in full, then in this case he does not comply with the obligation to maintain separate records.

Thus, tax deductions were made illegally.

According to paragraph 1 of Art. 81 of the Tax Code of the Russian Federation, if a taxpayer discovers in the tax return submitted by him that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of tax payable to the budget, the taxpayer is obliged to make the necessary additions and changes to tax return.

The taxpayer is obliged to submit to the inspectorate at the place of registration a corrective tax return for the tax period in which tax deductions were made on purchased goods.

If these taxpayers maintained separate accounting, then the excess VAT amounts accepted for deduction on purchased goods, subsequently sold in retail trade, transferred to the payment of UTII, in our opinion, are subject to restoration in the tax period in which these purchased goods were sold in retail mode.

As follows from the above Letter, the Ministry of Finance is against the method in which VAT can be fully deducted at the time of accounting for goods, and then restored.

But if the taxpayer nevertheless uses this method, having fixed it in the accounting policy, he can defend his position in court (Resolutions of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 22, 2009 N A82-125/2009-37, FAS Volga District dated March 2, 2009 N A65-4711/2008 and dated 02/07/2007 N A65-3961/06, FAS of the North Caucasus District dated 06/20/2007 N F08-3518/2007-1441A and dated 06/10/2008 N F08-3166/2008).

But restoring VAT when selling goods at retail is dangerous. It must be restored in the period in which it became known that the product will be sold in the retail network, that is, in the period in which the product was transferred to the retail network.

The Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated December 27, 2006 N A38-674-4/179-2006 considers the following situation. An organization engaged in wholesale and retail trade (for which it was transferred to pay UTII) transferred the goods to the retail chain store. However, the organization did not restore the amount of VAT on these goods. She considered that the condition necessary for this restoration is the fact of retail sale of goods. However, the arbitrators did not agree with the organization's opinion.

The judges concluded that if the taxpayer transferred goods to retail stores and maintains separate records, this indicates the intention of the UTII payer to use these goods exclusively for transactions subject to UTII.

But there are other decisions that recognize that a one-time presentation of the entire “input” VAT for deduction with subsequent restoration is contrary to the Tax Code of the Russian Federation.

Resolution of the Federal Antimonopoly Service of the Far Eastern District dated 05.05.2008 N F03-A51/08-2/1321

A taxpayer who carried out wholesale trade taxed at common system taxation, and retail trade, which produced payment of UTII, should have, in order to apply the VAT deduction, determine that specified in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, the proportion of the cost of shipped goods (work, services), operations for the sale of which are subject to taxation (exempt from taxation), at the time of purchase of the goods, and not when they are released for sale.

Rejecting the argument that at the time of purchasing the goods the taxpayer did not yet know how it would be sold, the court indicated that the right to tax deductions associated not with the moment of sale of the goods, but with the moment of its receipt and posting.

Since at the time of purchasing the goods the taxpayer did not keep separate records of the cost of the goods and separate records of VAT amounts on the purchased goods, the tax authority had legal grounds to restore the VAT attributable to the goods sold within the framework of activities subject to UTII.

Resolution of the Federal Antimonopoly Service of the North Caucasus District dated December 13, 2007 N F08-8268/07-3078A

The court made a reasonable conclusion that the company did not keep separate records for purchased goods, but presented “input” VAT for deduction in full, therefore it unlawfully used budget funds from the moment of purchasing the goods until the moment of its sale and restoration of VAT on activities exempt from taxation.

This procedure contradicts the procedure for determining the proportion set out in paragraph 4 of Art. 170 Tax Code of the Russian Federation. This norm does not provide for the right of the taxpayer to claim for deduction the part of the tax related to transactions involving the sale of goods (work, services) that are not subject to taxation.

The argument of the cassation appeal that the company acted lawfully in accordance with its adopted accounting policies was rejected, since accounting policy society when determining the amount of VAT deductions contradicts the requirements of tax legislation.

In accordance with the accounting policy, the taxpayer may apply one of the following methods of accounting for VAT on purchased goods:

Strictly in accordance with Art. 170 Tax Code of the Russian Federation. VAT is distributed based on the proportion prevailing in a given tax period, that is, at the end of the quarter. Only at the end of the quarter is the distribution of “input” VAT made;

VAT is distributed at the time of acceptance for accounting based on the proportion established for the previous tax period. Part of the VAT is applied to the increase in the cost of goods, and part is debited to account 68. Based on actual sales, clarification is made;

VAT presented by suppliers on purchased goods is taken into account in account 19 before their sale. Write-offs from this account are made only at the time of sale: for goods sold at retail - to their cost, for goods sold wholesale - to the debit of account 68. This method, It would seem to be the safest, but it also raises disputes with the tax authorities. This case was considered by the Federal Antimonopoly Service of the North-Western District (Resolution dated August 14, 2009 N A56-31116/2008). The courts agreed with the inspectorate’s conclusions that in fact the taxpayer did not keep separate records of the amounts of “input” VAT on purchased goods that were subsequently sold wholesale and retail, which, by virtue of clause 4 of Art. 170 of the Tax Code of the Russian Federation prevented him from deducting VAT paid to suppliers.

At the same time, the courts found it unlawful to charge additional VAT to the company by calculation based on the amount of unreasonably claimed deductions for goods sold at retail.

The Cassation Board recognized as correct the conclusion of the courts that the amount of tax additionally assessed to the company did not correspond to its actual tax obligations. Thus, in refusing the taxpayer to apply tax deductions for activities taxed by UTII, the inspectorate did not take into account that for activities taxed in the generally established manner, the company did not claim tax deductions in the full amount (based on invoices issued by suppliers), but in proportion to the share of the cost of shipped goods. goods, sales transactions of which are subject to VAT, in the total cost of goods shipped.

Determining the maximum share of expenses that allows you not to keep separate records of general business expenses

The taxpayer has the right not to apply the provisions of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation to those tax periods in which the share of total costs for the production of goods (work, services), property rights, transactions for the sale of which are not subject to taxation, does not exceed 5% of the total total costs of production.

In this case, all tax amounts presented to such taxpayers by sellers of goods (work, services) used in the production, property rights in the specified tax period are subject to deduction in accordance with the procedure provided for in Art. 172 of the Tax Code of the Russian Federation.

The Federal Tax Service of Russia sent a Letter of November 13, 2008 N ШС-6-3/827@ “On the procedure for applying paragraph 9 of paragraph 4 of Article 170 of the Tax Code of the Russian Federation” to the system of tax authorities for information and use in their work.

The Letter explains that both direct and general expenses must be taken into account to determine the share of total expenses.

If during the tax period the share of total expenses (both direct and general economic) for the production of goods (work, services, property rights), transactions for the sale of which are not subject to taxation, does not exceed 5% of the total value of total expenses (both direct and general economic) ) for production, then all amounts of tax (including in relation to those purchases that are classified as direct expenses) presented to taxpayers by sellers of goods (work, services, property rights) used in production in the specified tax period, taxpayers have the right to present for deduction in accordance with the procedure provided for in Art. 172 of the Tax Code of the Russian Federation.

The said Letter has been agreed upon with the Russian Ministry of Finance.

Let us explain the procedure set out in the Letter, which is based on the norm of paragraph 4 of Art. 170 Tax Code of the Russian Federation.

If there are taxable and non-taxable transactions, the taxpayer, in addition to separate accounting of income from sales, must ensure separate accounting of direct expenses related to taxable and non-taxable transactions. For such expenses, VAT charged to the taxpayer is also accounted for separately. And only for those expenses that cannot be distributed directly, VAT is distributed using the calculation method.

To calculate the share of total expenses attributable to non-taxable transactions, all expenses are needed, including those that can be distributed using the calculation method. Therefore, in order to take advantage of the “five percent” norm, it is necessary to determine the method of distribution of general business expenses attributable to taxable and non-taxable transactions in a given tax period.

For example, this can be done in proportion to direct costs or sales revenue or in proportion to material costs or labor costs.

Depending on the types and conditions of activity, accounting methods, an organization can choose its economically sound method.

Example. The organization produces products subject to VAT and resells goods not subject to VAT. In addition, in the current tax period, materials were sold for which VAT was previously deductible.

The calculation scheme is presented in the table.

	Indicators	Indicator values, rub.
			including those related
			to taxable operations	to non-taxable operations
	Revenues from sales recorded on the credit of accounts 90 and 91<*>		9 600 without VAT
	Specific gravity
	Direct expenses accounted for debit account 90 on individual subaccounts opened for taxable and non-taxable operations		7 620 without VAT
	Direct expenses accounted for debit account 91		100 excluding VAT
	General running costs, accounted for as debit account 26 without VAT, distributed based on share of revenue (page 2)		480 (500 x 96,5: 100)
	VAT related to general business expenses, accounted for account 19 on a separate subaccount "VAT for distribution"
	Total expenses (page 3 + page 4 + page 5)
	Share of expenses		95,3% (8 200: 8 600 x 100%)	4,7% (400: 8,600 x 100%)

If the moment of determining the tax base for VAT does not coincide with the date of recognition of revenue in accounting, then the data in line 1 must be reflected in accordance with the concept of “shipment” for the purpose of applying Ch. 21 Tax Code of the Russian Federation.

As can be seen from the table, the share of expenses attributable to non-taxable transactions is 4.7%, that is, less than 5%. This means that in this tax period the taxpayer has the right not to keep separate records of VAT on general business expenses. The entire amount of VAT on such expenses (70 units) is deductible. In the table, this amount is conditionally included in the column of indicators related to taxable transactions. If such a share is more than 5% (for example, 5.1%), then the amount of “input” VAT must be distributed by calculating the proportion based on revenue. In our table, the share of income not subject to VAT is 4%.

The VAT amount of 70 units reflected in line 6 would be deductible in the amount of 67.2 units (70 x 96%). The remaining amount - 2.8 units (70 x 4%) - would be transferred from the credit of account 19 to the debit of account 26.

Note. The share of income and expenses does not coincide, despite the fact that we distributed general business expenses based on the share of revenue. This is due to the fact that direct expenses (and they predominate) are not distributed by calculation method, but are allocated to the appropriate subaccounts of account 90 based on actual expenses related to goods (work, services) sold.

Let us recall that in the presence of taxable and non-taxable transactions listed in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, invoices in the purchase book are registered only in the part in which VAT is accepted for deduction. This means that invoices for goods (work, services) related to general business expenses are recorded in an amount calculated based on the proportion determined by revenue.

This is provided for in clause 8 of the Rules for maintaining purchase books and sales books.