The developers of accounting software, with the goal of helping users make automatic payroll accounting, made an important contribution. In particular, new documents called “Vacation” and “ Sick leave».

Now, using the program, the accountant has the opportunity to accrue not only disability benefits and vacation, but also in the case of calculating accruals (depending on the time worked), make a transfer, taking into account days missed due to vacation or illness.

In today's material we will focus your attention on 2 innovations in payroll accounting. One of them is a document called " Performance list", another is the possibility of automating advance payment.

In this case, you can choose one of 2 types: a percentage of the tariff or a fixed amount. We will tell you more about all this in today's material.

How to do possible use writs of execution in “Accounting Settings”?

First, let’s explain the purpose for which a document called “Writ of Execution” is used. Based on it with wages An employee is provided with a certain amount for the purpose of paying alimony (money intended for the maintenance of minors). Russian legislation provides for 25 percent of earnings per child; for two - 1/3; for three - more than 50%. However, there may be a situation where the court changes the existing rules for specific situation and establish a fixed amount of alimony.

In order for the 1C accounting program to have access to a document with the name document “Execution Sheet”, you need to set the necessary setting in the “Accounting Settings”. Namely, on the tab called “Salaries and Personnel”, enable the parameter named “Keep records of sick leave, vacations and executive documents.” It should be noted that all these documents can only be used in a database where the staff does not number 60 people.

"1C BUKH": new document"Performance list"

After making the main menu tab called “Salaries and Personnel”, access to a document called “Writ of Execution” will open. It's quite simple, so you shouldn't have any questions about it. We emphasize that the recipient is selected from the “Counterparties” directory, and not from the “Individuals” directory. In addition, you can choose the payment method in two ways: a fixed amount or a percentage. The third option is to indicate a certain share of earnings: for example, 1/3. We cannot indicate this value as a percentage, so the program developers give us another opportunity - to indicate the share as a fraction.

And one more important nuance. In our example, we did not mark the end date for this content.

This means that it will continue to operate until we stop it. Although there is no special document intended to terminate detention. To carry out this operation, you need to go to the output document, and then enter the end date in it. It is the content that will be calculated automatically and displayed in a document called “Payroll”.

IN this document For all holds there is a bookmark of the same name. Also, the total amount of deductions for the company’s employees can be seen on the main tab called “Employees”.

Let us remind you that deductions under writs of execution are not calculated with total amount accruals, and from the amount of accruals reduced by the amount of calculated personal income tax. Calculations are carried out using the following formula:

15 748,06 = (54 303,15 - 7059) * 1/3

"1C Accounting" edition "3.0": setting up advance payment

Another update in the 1C accounting program that we will tell you about is the automation of advance payment calculations. This is a good addition to the new documents called “Sick Leave”, “Vacation” and “Writ of Execution”. It is worth noting that starting from “3.0.37” you can configure the options for calculating the advance payment. Therefore, with a lower release, update “1C”. So, the setting for calculating the advance payment is contained in the form of a directory element named “Employees”. As we noted earlier, there are 2 options for an advance: a fixed amount or a percentage of the tariff. Select a specific option and then enter a specific amount or percentage.

In the accounting program “1C BUKH”, the fact of salary payment can be displayed using two documents: “Statement to the bank” or “Statement to the cashier”. You will find them on the tab of the main menu of the accounting program called “Salaries and Personnel”. An interesting nuance: even if the employee’s salary account is not indicated in the database, a document called “Statement to the Bank” will still be filled out. But that's a completely different topic. In order to set up automatic filling of advance payment amounts, in the field called “Pay”, select “Advance”, and then click “Fill”. In the example we offer, employee Sorokin receives a salary of 50,000 rubles and an advance of 40 percent of the salary. This means that he should be given 20,000 rubles in advance.

Well, if we have already touched on the topic of paying salaries through a banking institution, let us remind you that the personal account number for a specific employee must be indicated on the tab called “Payment and accounting of salaries” of the directory element form with the name “Employees”.

It is here that you also need to choose an agreement with a banking institution, that is, a salary agreement. However, here you can only select it. And you can create a salary project in the directory of the same name, which is located in the section of the main menu called “Salaries and Personnel” (a group of links named “Directories and Settings”). The element of this directory contains information about the bank and the agreement with this banking institution.

If there are too many employees at a particular enterprise, then it will be too burdensome for one accountant to personally enter personal account information for each employee. For group entry of data on personal accounts in the 1C accounting program, there is a form called “Entering personal accounts.” You can find a link to this form on the main menu tab named “Salaries and Personnel” in the “Salary Projects” group.

Advance payment is one of the simplest operations carried out monthly by payroll accountants. But, like any operation performed regularly, you want to make it as less labor-intensive as possible, and, naturally, in such a way that the calculations are fully consistent with current legislation. In this article, A.V. talks about how the 1C: Salary and Personnel Management 8 program helps its users solve this problem. Yarvelyan (C Data company, St. Petersburg).

Article 136 of the Labor Code of the Russian Federation

Labor Code of the Russian Federation 09/08/2006 No. 1557-6

Execution of Article 136 of the Labor Code of the Russian Federation

Advance calculation procedure

Article 136 of the Labor Code of the Russian Federation regulates the payment of wages no less than every half month. This point is often understood by the employer as “twice a month”, which is general case is incorrect. According to the Labor Code of the Russian Federation, wages must be paid at least every 15 days.

It should also be noted that the concept of “advance” is not defined by the Labor Code of the Russian Federation, as well as the procedure for calculating the amount of the advance. However federal Service on Labor and Employment in her letter dated 09/08/2006 No. 1557-6, citing Resolution of the Council of Ministers of the USSR dated 05/23/1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”, she explained that the amount of the advance is determined by the rules internal labor regulations, collective agreement, employment contract, but when determining the amount of the advance, the time actually worked by the employee (actually completed work) should be taken into account.

Compliance with Article 136 of the Labor Code of the Russian Federation is mandatory. Wages must be paid to the employee exactly twice a month; the employer has no right not to pay an advance even if there is a corresponding written application from the employee or a corresponding article in the labor and collective agreement.

Typically, enterprises use one of three options for calculating the amount of the advance: a fixed amount determined for each employee; percentage of the employee’s earnings (30-50%); based on the results of calculating earnings for the first half of the month.

In the program "1C: Salary and Personnel Management 8" two of the above options are implemented: a fixed amount and based on the results of salary calculation for the first half of the month.

Advance - fixed amount

In the 1C: Salary and Personnel Management 8 program, each employee is given a fixed amount of advance payment due to him. Typically, the advance amount is set at approximately 40% of the employee's monthly earnings.

You can compare the amount of the planned advance to an employee directly in the form of a directory list Employees. In this case, the system will automatically install for all existing employment contracts(directory elements Employees) given individual in this organization the same advance amount (Fig. 1).

Rice. 1

Information about the amount of the advance payment is stored in the information register (Fig. 2). The register list form can be opened for viewing and editing from the submenu Cash register and menu bank Salary calculation on command Advances to employees of organizations. The amount of planned advances of a specific individual can be found by opening the button Go/Advances to employees of organizations command panel of an individual's card register form with preset selection.

Rice. 2

It should be noted that the size of the planned advance and the amount of the employee’s earnings from the point of view of the program are not related in any way. This means that we set the amount of the planned advance for the employee ourselves, calculating it using an algorithm known to us, but we do not tell the program this formula. Therefore, if you change the salary, hourly rate or other parameters that affect the amount of earnings, the size of the planned advance will not change until we change it manually.

Note also that the planned advance in terms of the program is not an accrual, but rather a payment, therefore the only document that indicates (calculates) the amount of the advance for the specified billing period, is a document .

To automatically fill out a document Salaries payable to organizations for payment of a planned advance is necessary in the field Pay indicate Planned advance. In this case, when filling automatically (button Fill), the tabular part of the document is filled in with a list of employees who meet the conditions specified in the document (organization, division, method of payment of wages, etc.), and the corresponding advance amounts from the register Advances to employees of the organization. If a planned advance is not set for an employee, this employee will not be included in the document.

Accounting for absenteeism when paying a planned advance

The program provides the opportunity to limit the payment of advances for employees who were absent from the workplace in the first half of the month due to vacation, sick leave and some other reasons. This procedure does not contradict the above legal norms, since an advance is payment for actually worked time for the first half of the month, and in in this case employee during specified period did not work.

Payment for this time, if it must be paid, is carried out in the form of interpayments (for example, vacation pay) or in general procedure when paying monthly salary.

To apply such a restriction, it is necessary in the form of setting up accounting parameters on the tab Salary payment In chapter Planned advance set flag Take into account absenteeism and indicate the estimated date of the planned advance (see Fig. 3).

Rice. 3

If the employee has not worked in full from the beginning of the month until the calculated date of the planned advance, when automatically filling out the document Salaries payable to organizations, the system will issue a warning (Fig. 4).

Rice. 4

If the employee has not worked a single working hour from the beginning of the month until the calculated date of the planned advance, this employee will not be included in the document Salaries payable to organizations for payment of an advance upon automatic completion of a document.

As mentioned above, the described mechanism does not take into account any employee absenteeism, but a very specific list of them. For example, the absence of an employee due to a business trip does not affect the advance payment in any way.

In order for absenteeism to have an impact on the calculation of the advance in the program, the type of calculation by which it is described must satisfy the following conditions: switch Type of time on the bookmark Time The calculation type form must be set to Unworked full shifts and business trips(Fig. 5); one of the options given in Table 1 should be selected as the type of time according to the classifier.

Rice. 5

Table 1

Letter code	Full name
	Temporary disability with the assignment of benefits in accordance with the law
	Absenteeism while performing state or public duties in accordance with the law
	Annual additional leave without pay
	Annual additional paid leave
	Absences for unknown reasons (until the circumstances are clarified)
	Annual basic paid leave
	Additional leave in connection with training without pay
	Additional leave in connection with training while maintaining average earnings for employees combining work with training
	Leave without pay in cases provided for by law
	Unpaid leave granted to an employee with the permission of the employer
	Maternity leave (leave in connection with the adoption of a newborn child)
	Parental leave until the child reaches the age of three
	Removal from work (preclusion from work) for reasons provided for by law, without payroll
	Suspension from work (preclusion from work) with payment (benefits) in accordance with the law
	Absenteeism (absence from the workplace without good reason for the time established by law)

Of course, it is always possible to edit, add or delete lines payroll manually.

Advance for the first half of the month

Another way to determine the amount of the advance is to calculate the employee’s actual earnings for the first half of the month. This is what the accrual mode is designed for. First half of the current month in the document Calculation of salaries for employees of organizations.

The document calculates all planned accruals and deductions, as well as personal income tax amounts from these accruals, as in the usual calculation of salaries for the current month. Unlike conventional calculations, the calculation period is taken from 1 to user specified the day of the current month, located in the range from 11 to 22. By default, the system offers a period from the 1st to the 15th of the current month (see Fig. 6).

Rice. 6

Despite the fact that after the calculation the document is externally very similar to the one calculated at the end of the month, the movements it makes through the registers are different. In other words, the fact of calculation and posting of this document will not be reflected in any way on the payslip. The document makes movements in the service register, the information in which is intended for subsequent filling out the payroll for the payment of the advance. When posting a document Calculation of salaries to employees of organizations for the first half of the month, the amount of accruals for minus personal income tax, other deductions and loans are not taken into account.

To pay the advance, a document is created, as in the previous case Salaries payable to organizations, the type of payment is indicated Advance payment for the first half of the month. The document is filled in automatically with the data received when posting the document .

You can create a payroll directly from a document Calculation of salaries for employees of organizations via button Create documents for salary payment on the top command bar.

Advance in management accounting

Within the framework of management accounting, only one mechanism for paying advances has been implemented - planned. You can set the amount of the planned advance for an employee in management accounting in the information register Advances to employees.

You can open the register form through the menu Go directory element forms Individuals or through the command Payment of salaries/advances to employees menu Settlements with personnel.

When an advance is paid, a document is automatically filled in Salary payable with payment type Planned advance. When paying a management advance, the program does not automatically take into account any no-shows. All changes to the advance amount must be made manually.

Simplified accounting of mutual settlements

When talking about the nuances of paying wages to employees, it is impossible to ignore new opportunity provided to users in the latest configuration releases.

Now users can simplify the procedure for processing salary payments in the program and do not have to issue payment orders and cash receipts.

In order to “turn on” the simplified mechanism, just go to the accounting settings on the tab Salary payment set flag Simplified accounting of mutual settlements.

Simplified accounting can be applied to either one or several organizations, depending on the need. With simplified accounting of mutual settlements enabled, the fact of payment of wages in information system is holding the document Salaries payable to organizations.

At the same time, it changes slightly appearance the payroll itself - the column disappears Document, and in the column Mark when filled in, the default value is set in all lines Paid.

The date of payment of wages under such a system is considered to be the date of the payroll.

In management accounting, simplified accounting of mutual settlements is not yet provided.

The Labor Code obliges workers to pay wages at least twice a month. First, an advance is paid, and after 15 days the employee receives a full payment for the month. The dates of these payments are set by the head of the organization. For example, the advance payment is paid on the 20th of the month, and the final payment is made on the 5th of the next month. How to calculate an advance in 1C 8.3 ZUP 3.1, read this article.

In the 1C 8.3 program salary and personnel management, the advance can be calculated in three ways:

1. Fixed amount
2. Percentage of the tariff
3. Calculated for the first half of the month

The payment method is indicated upon hiring. The chosen option determines which documents in 1C 8.3 ZUP are generated for payment. When paying a fixed amount and a percentage of the tariff, in 1C 8.3 ZUP creates a statement for the payment of wages. In the third method, the document “Calculation for the first half of the month” is first generated. In this instruction you will learn where in 1C 8.3 ZUP 3.1 to indicate the method of payment when hiring. It is also written here how to calculate an advance in 1s 8.3 salary and personnel management.

Quick transfer of accounting to BukhSoft

Step 1. Indicate in 1C 8.3 ZUP the method for calculating the advance payment

When registering a new employee, in the “Hiring” document, indicate one of three methods for calculating the advance (see step-by-step instructions for hiring in 1C 8.3 ZUP). To do this, go to the “Personnel” section (1) and click on the link “Hirings, transfers, dismissals” (2). A register of previously created personnel documents will open.

In the window that opens, indicate your organization (3) and select required document(4). The hiring window will open.

In the window, click on the “Payment” tab (5) and select one of three calculation methods (6).

If you choose the “Fixed amount” method (7), then you must enter the advance amount (8). Attention is important! When paying an advance fixed personal income tax amount not held. For example, if an employee’s salary is 100,000 rubles, and the advance payment is indicated as a fixed amount of 40,000 rubles, then the employee will receive 40,000 rubles.

If you choose the “Percentage of tariff” method (9), then you must indicate how many percent (10) the payment of salary and other charges (bonuses, etc.) will be. Personal income tax is also not withheld with this method of calculation.

If you select the value “Calculation for the first half of the month” (11), then the 1C 8.3 salary and personnel management program will make the calculation in proportion to the number of working days that the employee worked in the first half of the month. The calculation of the advance payment using this method is formed by the document “Calculation for the first half of the month.” This is described in detail in this manual.

Step 2. Changing the advance payment calculation method

To change the calculation method, use the “Change Advance Payment” document. With its help, you can simultaneously change the advance payment method and its amount for any number of employees. To do this, go to the “Salary” section (1) and click on the “Change advance payment” link (2). A window for making changes will open.

In the window that opens, indicate your organization (3) and click the “Create” button (4). The change form will open.

In the new document, indicate from which month the payment amount changes (5), select new way calculation (6) and click the “Fill” button (7). Below you will see a list of all employees (8) with the same advance payment values ​​(9). Leave in the list only those employees for whom there will be changes and indicate a new value (10) for each. To complete the changes, click the “Post and Close” button (11).

Now, starting from the specified month, payments will be calculated taking into account the changes made.

Step 3. Calculation of advance payment for the first half of the month

If you have set the payment method for some employees as “Calculation for the first half of the month”, then in order to pay the advance for them you need to create a document “Calculation for the first half of the month”. To do this, go to the “Salary” section (1) and click on the “All accruals” link (2). The register of created charges will open.

In this window, indicate your organization (3), click the “Create” button (4) and select “Accrual for the first half of the month” (5). The accrual form will open.

In the form, indicate for which month the advance is paid (6) and on what date of the month it should be calculated (7). Next, click the “Fill” button (8). A list of employees (9) for whom the payment method is set to “Calculation for the first half of the month” will appear below. The 1C program will automatically calculate the advance amount (10) based on the working days actually worked. In the “Personal Income Tax” tab (11), the amount of withheld tax for each employee will be calculated. The advance payment will be calculated minus this tax. To save the document, click the “Post and Close” button (12). Now you can start making payments.

Step 4. Payment of advance to employees

The advance payment can be reflected in three ways:

• Document “Statement to the Bank”. This method is used when paying through a salary project. (See instructions for creating a salary project in 1C Accounting 8.3);
• The document “Statement of Accounts”. This method is used to transfer employees to their specified bank accounts;
• The document “Statement to the Cashier”. It is used when paying employees through the cash register.

Payment of an advance through a salary project

Go to the “Payments” section (1) and click on the “Statements to the bank” link (2).

In the form that opens, indicate your organization (4) and for which month you are paying the advance (5). Select the salary project (6) and in the “Pay” window indicate “Advance” (7). Next, click the “Fill” button (8). The window below (9) will be filled with employees connected to salary project, and the amounts of payments. These amounts are automatically calculated by the 1C ZUP program depending on the selected calculation method. To complete the payment, click the “Place and close” button (10).

Payment of advances to employee accounts

Go to the “Payments” section (1) and click on the “Account Statements” link (2).

In the new window, click the “Create” button (3).

In the form that opens, indicate your organization (4) and for which month you are paying the advance (5). In the “Pay” window, indicate “Advance” (6), in the “Bank” field (7) indicate the details of your bank, which will transfer the advance to employees to the accounts they specify. Next, click the “Fill” button (8). The window below will be filled with employees (9), for whom the accounts for transfer are indicated in their personal cards, and the payment amounts (10). These amounts are automatically calculated by the 1C ZUP program depending on the selected calculation method. To complete the payment, click the “Post and close” button (11).

Advance payment via cash register

Go to the “Payments” section (1) and click on the “Statements to the cashier” link (2).

In the new window, click the “Create” button (3).

In the form that opens, indicate your organization (4) and for which month you are paying the advance (5). In the “Pay” window, indicate “Advance” (6). In the “Cashier” field (7), indicate through which cashier the payment will be made. Next, click the “Fill” button (8). The window below will be filled with employees (9) and amounts (10). These amounts are automatically calculated by the 1C ZUP program depending on the selected calculation method. To complete the payment, click the “Post and close” button (11).

At its core, a planned advance is a salary issued to an employee in advance, that is, the employee incurs a debt to the company (unless, of course, the company previously had a debt to the employee).

The 1C “Salary and Personnel Management” 8.3 program provides three types of advance payment calculations:

• Fixed amount.
• Percentage of the tariff.
• Calculated for the first half of the month.

The method for calculating the advance payment is indicated when hiring an employee in the document ““:

In the future, this information can be seen in the “Employees” directory:

Let's look at the types of advance payment calculations in order.

Payment and settlement in a “fixed amount” and “percentage of the tariff”

Everything is simple. The amount of the advance is set in advance, there is no need to calculate anything, and all we have to do is pay it. To do this, use one of the statements:

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• to the bank;
• to the cashier;
• payments through the distributor;
• statement of transfers to accounts.

For example, I chose “Statement to the cash register”.

We select the organization whose employees will be paid an advance, indicate the month and date of payment, the cashier, and be sure to select “Advance” in the drop-down list of the “Pay” field.

In the tabular section we add the employees of the organization who are due payment (you can use the “Fill” button).

If everything is done correctly, we should see something like this:

Click “Swipe and close”.

If an employee is asked to calculate the advance payment as a “Percentage of Tariff”, when selecting it in the document, the 1 C ZUP 8.3 program will automatically calculate the advance amount for him based on the percentage that is set for him. I think there is no need to give an example here.

Calculation for the first half of the month in 1C ZUP

It’s worth noting right away that in 1C 8.3 this calculation implies a calculation proportionally spent days.

For the calculation we will use the document “Accrual for the first half of the month”. To create it, go to the “Salary” menu, select “All accruals”. By clicking the “Create” button, select the line “Accrual for the first half of the month”. A window for creating a new document will open. Similar to the previous calculation, fill in the required fields and add the employee to the tabular part.

Please note that when added using the “Add” button in the “Accrual” column, it does not cost anything, but it is required. Here you should choose from which accrual the advance amount will be calculated. In my case, it will be “Payment based on salary” (the employee indicates that he receives a salary based on salary).

) on working with VAT in 1C: Accounting 8.3 (revision 3.0).

Today we will look at: “Accounting for VAT on advances received from customers.”

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

We (VAT LLC) signed an agreement with Buyer LLC for the supply of goods in the amount of 150,000 rubles (including VAT).

According to the terms of the agreement, Buyer LLC must transfer to us an advance in the amount of 60% of the amount specified in the agreement, that is, 90,000 rubles.

• in the 1st quarter, LLC “Buyer”, according to the agreement, transferred us an advance in the amount of 90,000 rubles
• in the 2nd quarter we shipped goods for the entire amount specified in the contract (150,000 rubles)

It is required to formalize these transactions in the 1C: Accounting 8.3 (version 3.0) program, and also calculate VAT for each quarter.

The essence of the lesson

We will charge VAT on the advance received (90,000) in the 1st quarter, reflecting it in the sales book for the 1st quarter.

We will then charge VAT on the entire amount (150,000) in the 2nd quarter, reflecting it in the sales book for the 2nd quarter.

Finally, we will offset the VAT accrued in the 1st quarter from the advance payment (90,000), reflecting it in the purchase book for the 2nd quarter.

Total payable

• for the 1st quarter there will be VAT 90,000 * 18 / 118 = 13,728.81
• for the 2nd quarter 150,000 * 18 / 118 - 13,728.81 = 9,152.54

1st quarter

We carry out a bank statement

We put it in the program bank statement dated 01/01/2016 for the receipt of 90,000 rubles from Buyer LLC:

Receipt to the current account will be as follows:

Please pay attention to the following points:

• type of transaction "Payment from buyer"
• a separate agreement (No. 1 dated 01/01/2016) within the framework of which settlements for this transaction will be carried out
• allocated VAT at the estimated rate (18/118)

About the settlement rate

The estimated rate (18 / 118 or 10 / 110) is used to highlight the VAT that sits within the amount.

In our case, we know that the advance is 90,000 rubles (including VAT).

We set the default VAT rate to 18%, which means that in order to get the VAT sitting at 90,000 we do a simple calculation:

90 000 * 18 / 118 = 13 728.81

The program did this calculation for us after we indicated settlement rate 18 / 118.

We issue an invoice for the advance payment

According to tax code After receiving the advance payment, we are obliged to issue an advance invoice to the buyer within 5 days.

Exception to this rule

According to the explanations of the Ministry of Finance, an exception can be made only for continuous long-term supplies of goods (performance of work, provision of services) to the same buyer.

For example, the supply of electricity or the provision of communication services.

For such supplies, invoicing for advances received is possible at least once a month, but no later than the 5th day of the month following the previous month.

We open processing for registering invoices for advances received:

Specify the advance search period as “1 quarter” and click the “Fill” button:

The advance received from the buyer was picked up:

But let's not rush and click the "Run" button to automatically enter the advance invoice.

First, let's pay attention to the lower part of processing with settings for the numbering and date of advance invoices:

Numbering invoices with a separate prefix "A" (from the word advance) is a rather convenient practice so that they can be easily distinguished from ordinary invoices in the purchase and sales ledger.

But there are nuances...

The tax code does not distinguish between regular and advance invoices.

And although the presence of a prefix or any other sign (sometimes accountants also write “1/AB”, “2/AB”...) is acceptable, the numbering of all invoices (both regular and advance) should be the same, for example, like this:

1, 2, A-3, A-4, 5...

When working in 1C: Accounting, we have 3 options:

• do numbering manually (many accountants often do this)
• do automatic numbering with the prefix “A” (but bad luck, then 1C will do separate numbering for invoices with and without a prefix, for example, like this: 1, 2, A-1, A-2, 3...)
• do automatic uniform numbering of all issued invoices (extremely inconvenient for an accountant)

It turns out that the first and last options fully comply with the letter of the law, but are inconvenient to work with.

The second option is convenient to use, but does not quite comply with the law.

In general, whatever one may say, few accountants have invoice numbering in perfect condition

The only consolation is that the invoice number is incorrectly indicated:

• is not a basis for refusing the buyer to deduct VAT on such an invoice
  
• does not entail tax and administrative liability for the seller

Registration of an invoice upon receipt of an advance means that an invoice for the advance will be registered regardless of whether the advance was credited within 5 days.

There are other options for issuing (or rather not issuing) invoices

• do not register if the advance was credited within 5 days (an indication of this possibility is in the clarification of the Ministry of Finance)
• do not register if the advance was credited before the end of the month (for supplies that fall under the clarification of the Ministry of Finance)
• do not register if the advance payment has been fully credited tax period(only for the bravest and strongest who are ready for claims from the tax authorities)

Having configured the numbering and expiration date, as in the figure above, click the “Run” button:

Let's make sure that the advance invoice has been created:

We print out the invoice in 2 copies - one for us, the other for the buyer:

1. We reflected our VAT debt in the amount of 13,728 rubles 81 kopecks to the state under loan 68.02 in correspondence with debit 76.AB (VAT on advances and prepayments).

We skip the "Invoices Journal" register, it is not interesting to us (see the previous lesson).

1. Write to register " VAT Sales" ensures that the advance payment is included in the sales book.

We create a sales book

We create a sales book for the 1st quarter:

And here is our invoice for the advance:

We look at the final VAT payable for the 1st quarter

Others business transactions there were no more in the 1st quarter, which means we can safely form the “VAT Accounting Analysis”:

VAT payable for the 1st quarter was 13,728 rubles 81 kopecks:

2nd quarter

We ship the goods

We enter into the program the sale of goods dated 04/01/2016 for LLC "Buyer" in the amount of 150,000 rubles (including VAT):

The invoice will be like this:

We analyze the postings and movements of registers...

1. We wrote off the cost of goods on credit 41 accounts in correspondence with debit 90.02.1 (cost of sales). Since I didn’t actually receive the TV, the cost (the amount of wiring) turned out to be zero.
2. We offset the advance payment (90,000) paid in the 1st quarter.
3. We reflected revenue (150,000) for goods under credit 90.01.1 (sales revenue) in correspondence with debit 62.01 (buyer's debt to us).
4. Finally, we reflected our debt (22,881.36) to the budget for VAT (credit 68.02) in correspondence with the debit 90.03 (VAT on sales).

1. Write to register " VAT Sales" ensures that sales are included in the sales book.

We issue an invoice for shipment

To do this, click on the “Write an invoice” button at the very bottom of the newly created document sales of goods:

We print out the created document in two copies - one for us, the other for the buyer.

We look at the VAT payable for the 2nd quarter

We again form the “Analysis of VAT accounting” (this time for the 2nd quarter):

VAT payable for the 2nd quarter was equal to 22,881.36:

Why 22,881.36?

This is VAT on a single sale in the second quarter in the amount of 150,000 (including VAT): 150,000 * 18 / 118 = 22,881.36.

But what about the VAT already paid in the amount of 13,728.81 for the 1st quarter on an advance payment of 90,000, you ask?

And you will be absolutely right.

After all, the VAT paid on the advance in the 1st quarter should be taken into account by us when paying VAT in the 2nd quarter, when the full shipment under the contract was made, which is indicated to us by the entry in the gray box in the VAT analysis report:

Making an entry in the purchase book

To offset VAT on an advance payment, go to the “VAT Accounting Assistant”:

In the document that opens, go to the “Advances received” tab and click the “Fill in” button:

The program discovered that the advance payment on which we paid VAT in the 1st quarter was offset (a sales document for the same buyer and agreement) and now it needs to be deducted in the purchase book (otherwise we would have paid VAT on the advance payment twice):

We post the document “Creating purchase ledger entries” through the “Post and close” button:

Let's analyze the transactions and movements of the registers of the purchase ledger document...

For the curious, let’s return to the document “Creating purchase ledger entries” via the link in the VAT accounting assistant and look at its postings and movements in the registers.

1. We deduct VAT on prepayments in debit 68.02 in correspondence with credit 76.AB (VAT on advances and prepayments) in the amount of 13,728.81.

1. Write to register " VAT Purchases" ensures that the deduction is included in the purchase ledger.