A prerequisite for any commercial activities- this is the creation of a reliable system for ensuring this order. However, the VAT tax base should be increased by the amounts of advances received on account of future supplies of goods, as defined in paragraphs. 1 clause 1 art. 162 Tax Code RF. Taxation with value added tax is carried out using the calculation method, tax rate at which in in this case equal to 18/118, in accordance with paragraph 4 of Art. 164 of the Tax Code of the Russian Federation.

Taking into account the norms of paragraph 8 of Art. 171 and paragraph 6 of Art. 172 of the Tax Code of the Russian Federation, the organization has the right to deduct the amount of VAT calculated and paid to the budget from the amounts of advance payments received on account of upcoming supplies of goods after the date of sale of the relevant goods.

However, there are situations when organizations do not charge VAT on advances and prepayments received.

Example. The LLC entered into a purchase and sale agreement with the buyer - OJSC for the amount of 240,000 rubles, including VAT - 36,610 rubles. The contract stipulates that the goods will be shipped only after the buyer has made 100% prepayment.

VAT on the prepayment amount was not calculated and paid to the budget in a timely manner.

The tax period for VAT is a calendar month.

In this case, it is necessary to make corrections to the accounting and clarify the calculations with the VAT budget.

There are several options here.

1. The error was discovered by the organization in November.

In cases where an incorrect reflection is detected business transactions of the current period until the end of the reporting year, corrections must be made by entries in the relevant accounts accounting in the same month of the reporting period when violations were identified.

In accordance with paragraph 1 of Art. 54 of the Tax Code of the Russian Federation, in the event of detection of errors (distortions) in the calculation of the tax base relating to previous reporting periods, recalculation in the current reporting period tax obligations made during the period of the error, that is, in October.

In this case, the LLC is obliged to make the necessary additions and changes to tax return for value added tax, as provided for in paragraph 1 of Art. 81 of the Tax Code of the Russian Federation. In this case, the LLC may be released from liability provided that before filing the updated declaration, it paid the missing amount of VAT to the budget, as well as the corresponding penalties. This is the requirement of paragraph 4 of Art. 81 of the Tax Code of the Russian Federation.

Taking into account the norms of Art. 75 of the Tax Code of the Russian Federation, a penalty is accrued for each calendar day of delay in fulfilling the obligation to pay tax, starting from the day following the tax payment established by the legislation on taxes and fees. For each day of delay, the penalty is determined as a percentage of the unpaid amount of tax or fee. Interest rate the penalty is assumed to be equal to one three hundredth of the refinancing rate in force at that time Central Bank Russian Federation. Currently it is 10 percent per annum.

The error must be corrected in the following order.

1. Since the amount of VAT on the prepayment received in October was not reflected in the accounting records in a timely manner, then in November you just need to make an additional entry in the accounting records.

2. Calculation of the amount of penalties for late payment VAT for October is being processed accounting statement-calculation, which might look like this:

Due to the fact that in October 2007, upon receipt of an advance payment from the OJSC to the current account, the accrual of VAT on this amount was not reflected in the accounting records, it is necessary to accrue penalties for late payment of VAT.

The amount of VAT subject to additional payment for October 2007 is 40,000 rubles. The deadline for paying VAT for October 2007 is November 20, 2007.

The number of days of delay is 4 days.

The refinancing rate, according to the Telegram of the Central Bank of the Russian Federation dated June 18, 2007 N 1839-U, is 10 percent. The amount of the penalty will be 48.81 rubles. (RUB 36,610 x 1/300 x 10 percent x 4 days).

Accountant Vasilyeva L.N.

3. Pay to the budget the amount of value added tax calculated from the prepayment, as well as penalties.

4. Submit an updated VAT return for October 2007 to the tax authority.

In accordance with Art. 81 of the Tax Code of the Russian Federation, in order for the tax inspectorate to accept the corrected declaration, the organization must write an application and, together with the correct declaration, submit it to its tax office.

Wherein new declaration must be marked "Updated". Otherwise, its receipt may be qualified as filing a declaration late, for which Art. 119 of the Tax Code of the Russian Federation provides for a fine.

In the updated declaration in section. 2.1 on lines 260, 280 and 300 LLC indicates the amount of the advance received and the value added tax accrued on it in the amount of 36,610 rubles. Lines 400 and 440 show the amount of VAT calculated for reduction - the same 36,610

The declaration must be completed completely. Clause 2 of section. 3 Order of the Ministry of Taxes and Taxes of Russia dated August 5, 2002 N BG-3-10/411 “On approval of Recommendations on the procedure for conducting tax authorities cards of personal accounts of taxpayers, payers of fees and tax agents" it is stipulated that both the updated and additional declarations are tax calculations submitted to replace those that were previously compiled incorrectly.

Thus, the revised declaration must be completely rewritten.

Fragment of section. I "Calculation total amount tax (rub.)"

p/n Taxable objects Line code Tax base (A) VAT rate (A) VAT amount (B) 1 2 3 4 5 6 5. Amounts associated with settlements for payment of taxable goods (work, services), total: 260 240 000 18/118 36 610

270 - 10/110 - including: 5.1 the amount of advance and other payments received for upcoming supplies of goods or performance of work (services) 280 240 000 18/118 36 610

290 - 10/110 - 6. Total calculated (sum of values ​​in column 4 lines 010 - 060, 220 - 270 of section 2.1 of the value added tax declaration; columns 6 lines 010 - 060, 220 - 270 of section 2.1 of the value added tax declaration ) 300 240 000 X 36 610 VAT CALCULATIONS FOR TAX PERIOD N

TAX DEDUCTIONS Line code VAT amount 1 2 3 4 16. Total amount of VAT calculated for reduction for a given tax period (if the value of line 300 of section 2.1 of the value added tax declaration is less than the value of line 380 of section 2.1 of the value added tax declaration cost, subtract from the value of line 380 of section 2.1 of the value added tax declaration the value of line 300 of section 2.1 of the value added tax declaration) 400 36 610 5. Since the goods were shipped in November, the organization in the same month accepts the amount for deduction VAT calculated and paid to the budget on the amounts of advance payments received for future deliveries of goods.

When filling out a tax return for November, lines 010, 200, 300 reflect the accrual of VAT on the sale of goods and (on line 340) the credit of VAT on advance payments.

Fragments of the tax return for November:

N | Taxable objects

Code Tax line base (A)

VAT rate I VAT amount (B)

58 1 2 3 4 5 6 1. Sales of goods (works, services), as well as transfer property rights at the corresponding tax rates - total: 010 20

020 203 390 18 36 610

060 10/110 including: 1.5 other sales of goods (work, services), transfer of property rights not included in lines 070 - 150 of section 2.1 of the value added tax declaration 160 20

170 203 390 18 36 610

210 10/110 6. Total calculated (sum of values ​​in column 4 lines 010 - 060, 220 - 270 of section 2.1 of the value added tax declaration; columns 6 lines 010 - 060, 220 - 270 of section 2.1 of the value added tax declaration) 300 203 390 X 36 610 N

TAX DEDUCTIONS Line code VAT amount 1 2 3 4 10. The amount of tax calculated and paid by the taxpayer from the amounts of advance or other payments, subject to deduction after the date of sale of the relevant goods (works, services) 340 18 305 16. Total amount of VAT, calculated for reduction for a given tax period (if the value of line 300 of section 2.1 of the value added tax declaration is less than the value of line 380 of section 2.1 of the value added tax declaration, subtract from the value of line 380 of section 2.1 of the value added tax declaration the value of line 300 of section 2.1 value added tax declarations) 400 36 610 59

The following entries were made in the accounting records in November that are relevant to this situation.

Debit 62, subaccount "Payments for goods sold" Credit 90-1 - 240,000 rubles. - revenue from the sale of goods is reflected;

Debit 90-3 “Value added tax” Credit 68, subaccount “VAT calculations” - 36,610 rubles. (203,390 x 18 percent) - reflects the accrual of VAT on sales;

Debit 62, subaccount “Calculations for advances received” Credit 68, subaccount “Calculations for VAT” -36,610 rub. (240,000 x 18/118) - reflects the accrual of VAT on prepayment received in October;

Debit 99 Credit 68, subaccount “VAT calculations” - 48.81 rubles. - reflects the accrual of penalties for untimely transfer to the VAT budget on advances received for the supply of goods;

Debit 68, subaccount "VAT Calculations" Credit 51 - RUB 36,658.81. - additional payment to the budget of VAT from the advance payment and penalties is reflected;

Debit 62, subaccount "Settlements for advances received" Credit 62, subaccount "Settlements for goods sold" - 240,000 rubles. - the advance payment received from the buyer in October is credited;

Debit 68, subaccount "Calculations for VAT" Credit 62, subaccount "Calculations for advances received" -36,610 rub. - the amount of VAT accrued and paid to the budget from the prepayment received in October has been accepted for deduction.

2. The error was discovered in December.

If an error is discovered in December during the preparation of a tax return for November, the organization must proceed as follows.

2. On December 20, pay a penalty to the budget for late payment of VAT in the amount of 475.93 rubles. (RUB 36,610 x 13 percent: 300 x 30 days).

3. On December 21, send an updated declaration for October 2007 in the amount of 36,610 rubles. Thus, according to the second option, the organization’s VAT payments will amount to 475.93 rubles.

Daria Vakhotina talks about how to correct mistakes if you incorrectly filled out the value added tax return for the current year 2015, as well as how to calculate penalties and refund VAT

Today we will talk to you about the VAT tax return and what to do if you identify any errors. How to submit clarifications and what to do if you receive a request from the tax office to provide clarifications or submit an adjustment VAT return. All of this may affect you in the near future, so I hope you find this webinar helpful. Today we have three questions:

1. Common errors in the declaration;
2. How to correct them, these errors in the declaration;
3. Filling out and submitting an updated VAT return.

Specifically for the third question, you can see in the far right column of the screen, in the public resources section, the VAT declaration. You can download it for yourself and watch it. Of course, no one has been accepting VAT returns in printed form, as far as I know, for quite some time. But there is a printed form, it looks like this. And using this declaration as an example, we will look at what needs to be done if errors are suddenly identified.

What are the reasons for errors in the VAT return?

The reasons may be as follows. Firstly, there are inaccuracies in filling out invoices. Secondly, this is an incorrect reflection of invoice indicators in the books of purchases or sales, trivial typos. And thirdly, this is ignorance of tax legislation regarding VAT. Due to changed situations, anything can happen and it may not always be possible to keep track of changes in tax legislation. In particular, changes in tax legislation regarding VAT. Therefore, there is nothing wrong with this. You can, in principle, see for yourself how correctly your declaration was drawn up and whether you should worry about waiting for any requirement from the tax office.

What are the mistakes?

As you might guess, the two main mistakes are either overestimating or underestimating value added tax. This of course applies to those declarations that are not null for reporting period. That is, if you had any transactions in the quarter and you are on common system taxation, please note that this declaration is rented exclusively by those organizations individual entrepreneurs. Required in in electronic format are required to submit, no matter whether you have transactions during the reporting period or not. If you have zero tax, then, of course, this does not concern you. It is difficult to overestimate or underestimate it if you have no operations. The tax office is specifically interested in paying value added tax. And within a certain period of time. The payment deadline is no later than the deadline for filing the declaration, and our deadline for filing the declaration for the second quarter is July 27. And two other variants of errors that I will highlight based on the results of submitting the VAT tax return for the first quarter are the discrepancy between the data in the purchase book or the sales book with the data in section 3. As you know, the data in section 3 is a matching section in which the amounts of accrued tax are directly indicated to be paid and the amount of tax to be reimbursed. The discrepancy may be due to the fact that you have advances remaining at the end of the period, that is, advances received or advances issued. Depending on this, it was necessary to indicate the invoice for the advance also received or issued. Let's say you forgot to indicate it. Because of this, you have a discrepancy in section 3.1 of the tax for payment or reimbursement, and according to the data in the section of the purchase or sales ledger, another tax is due for reimbursement or payment. Your favorite article in this case is paragraph 1 of Article 54 of the Tax Code, this paragraph is indicated on your slide. From this point you need to highlight the following main rule. If errors are found in the calculation of the tax base relating to previous tax periods in the current tax period, the tax base is recalculated for the period in which errors were identified. And only in the case where the taxpayer is unable to determine the period of the error, tax law allows you to recalculate the tax base and the amount of taxes, including the tax period when the error was identified. That is, if you know for sure that the distortion was for the last tax period, let’s say you remembered that you did not reflect some kind of invoice in the first quarter, then this is corrected by filing an adjustment VAT return for the first quarter of 2015. Of course, such a discrepancy in the data of the purchase or sales book can only be identified starting this year, since our new declaration is valid from January 1, 2015. However, now there is already a legal norm in force that allows you not to touch tax base past periods in case of detection of errors leading to the completion of the tax base. That is, if you overestimated the tax base due to these errors, then you can correct them in the current tax period and submit an updated return in the period in which it was discovered. We discovered it in the third quarter, so we indicate this in the declaration for the third quarter; discovered in the second quarter - that means in the second quarter. This norm was introduced by Law 224-FZ on amendments to parts one and two of the Tax Code of the Russian Federation.

What to do if an error is detected?

First, determine what this error leads to. If it led to an understatement (that is, initially you paid less taxes than you should have), then you urgently need to pay additional tax. Calculate the resulting amount of arrears or penalties. I will show you how to calculate it later. And submit an updated VAT return. If you overestimated, that is, overpaid the value added tax to the budget, then accordingly you do not need to pay anything extra. You need to offset the overpayment against the next payment, in the next quarter you will pay value added tax and also submit an updated declaration. There is no need to calculate penalties for late payments, since there is no delay, because you simply overpaid the tax. During the year this is acceptable, there is nothing terrible about it. And in this case, it’s probably better to overpay than to underpay. If you still could not identify the error yourself, but the tax office, during its desk audit, revealed that you have some kind of discrepancy in the declaration data. Accordingly, within five calendar days, usually calendar days are meant in the requirements, as far as I know, no days are indicated at all, it’s just that within five days it is directly necessary to provide an explanation in the tax or VAT adjustment return. It is better to do this within calendar days; working days are rarely indicated, so pay special attention to this. Before submitting an updated VAT return and running to write some explanations there, check whether the discrepancy indicated in the requirements really exists. The requirements usually indicate what you do not correspond to what, what amounts are indicated in your declaration, what should be in the declaration. Check again whether your declaration was sent correctly, maybe you accidentally sent the wrong declaration by mistake. This also happens. If your declaration is correct, you will need to submit an explanation to the tax office. They can be submitted electronically, via electronic communication channels. It is necessary to indicate that in response requests from a certain date, an outgoing number is required, for the provision of explanations or an adjustment declaration in connection with a desk audit of a VAT tax return, say, for the first quarter of 2015, submitted to the inspectorate on such and such a date. In this regard, it is reported that the amount was calculated correctly, which is confirmed by the attached documents. And you apply necessary document: invoices, acts, invoices that confirm the validity of your costs and the validity of your income. After this, you will receive confirmation by email or via electronic communication channels that your letter has been registered. And this will all end. It happens that tax explanation not enough, then a demand comes to appear on a certain day, at a certain time. Of course, anything happens in life that you cannot come to the tax office on this day at this time, then you can call your supervisor at tax office and agree either to another time, or somehow reschedule it, or give an explanation in writing, if this is enough for the curator. At the same time, if, nevertheless, your tax base was calculated incorrectly and the tax amount is still underestimated, you can avoid a fine only if the error was identified by the taxpayer independently and the amount of the arrears was voluntarily paid to the budget, as well as the penalty that is associated with this arrears also paid into the budget. Then the tax office will not collect any fines or additional measures from you. Please note that advance invoices must be indicated in the purchase book and sales book. The transaction code in this case will not be 01, as usual, but 02. That is, an account of payment, partial payment, performance of work, provision of services. It is necessary to indicate the invoice numbers for the advance payment. Invoices for advance payments must be issued no later than five days after receipt of payment. That is, you have received payment, let’s say you need to issue an invoice for the advance payment within five working days.

Calculation of penalties

But if you still need to calculate penalties, they are calculated by multiplying the amount of value added tax by 1/300 of the refinancing rate and multiplied by the number of days of late payment. That is, in this way, you can independently calculate the amount of penalties if you, friend, at some point realize that your tax is underestimated. As for the declaration itself, filling out an updated VAT declaration must indicate title page correction number other than zero. That is, if this is correction number 1, indicate correction number 001 and correct errors. It is also submitted electronically, no paper media according to the VAT return there should not be.

How is VAT refunded?

If you have received a VAT refund, you can do this during the year in two ways: either, if you have a sufficient amount of VAT and you want to receive a VAT refund immediately separately for each quarter, or you can first accumulate it during the year by filing null declarations, and at the end of the year show all your purchase invoices and receive a refund. After this you will have desk audit. You may be called and asked to provide all documents confirming expenses. Here, most likely, a conventional electronic communication channel will no longer be sufficient. You will be asked to come to the tax office to confirm. Therefore, you need to keep all your consumable documents in perfect order with all signatures and seals - both from your side and from the other side. After this, a decision is made on whether to reimburse you for VAT or not. After the decision is made (within five working days from the date of submission of documents), you are called to the tax office and are provided with a decision report, which indicates whether the VAT will be refunded to you or not. After this, there are two options - either this VAT will be paid in the amount that you need, or it will be offset against future VAT payments. If you expect to enroll in the future Money to your current account and at some point you know that VAT will be payable, then you can write a statement asking that this VAT be counted against future payments and in the future simply not pay VAT to the budget. If quarterly, you will need to write a statement in order for it to be transferred to you. In any case, you will have to write an application either for a transfer or for an offset against future payments. But, if the amount is insignificant during the year, then I don’t see the point in doing this every quarter; it’s better to do it at the end of the year based on the results of the year. Because your amounts will be more impressive and you will understand that it is better to pay you a refund or it is better to do it against future payment.

In the 1st quarter of 2014 There was a desk audit, the amount of tax was refundable, it was returned, but now I discovered that the amounts of VAT from the advance, accepted for deduction after shipment, were reflected in the purchase book, but were not included in the tax return. How to fix the situation? (We did not underestimate the base, but at the same time, a large amount of VAT on advances not accepted for deduction, we overestimated the VAT). In addition to these errors, there is one more, we recorded one amount in the purchase ledger by mistake. They mistakenly accepted for deduction the VAT that was paid on the advance payment in the last quarter and accepted it for deduction and reflected it in the purchase book and in the declaration. How to fix?

1. Situation 1 – VAT deduction from advances received from buyers is not reflected. Those. the deduction is understated and the amount of VAT payable is overstated. If we were talking about input VAT for purchased goods, works or services, then an updated declaration could not be submitted, but deductions could be reflected in the current period. This is due to the fact that the buyer has the right to take advantage of the deduction within 3 years from the date of acceptance for registration. For deduction advance VAT such right does not apply. Therefore, if you want to return advance VAT, you will have to submit an updated VAT return for the quarter in which the error was made. Since everything is correct in your accounting, you do not need to make adjustments to the transactions and purchase and sales books. Submit the declaration electronically using the form that was in effect during the period of error.
2. Situation 2 – reporting adjustments are also needed here, because VAT payable is underestimated. But unlike the first situation, corrections are needed in tax accounting. Make an additional sheet of the purchase ledger for the quarter in which the error was made. In addition On the “extra” advance invoice sheet, enter it with a minus sign. Then calculate the amount of VAT to be paid, penalties for late payment and pay both amounts to the budget. Only then submit an updated tax return.

Rationale

In what cases is an organization required to file an updated tax return?

Understatement of the tax base

An organization is required to submit an updated tax return if it has discovered inaccuracies or errors in a previously submitted return that resulted in an understatement of the tax base and incomplete payment of tax to the budget. You need to submit an updated declaration if the period in which the error was made is known. If the period in which the error was made is unknown, the adjusted declaration is not submitted. In this case, the tax base and tax amount must be recalculated in the period in which the error was discovered. This follows from the provisions of Article 81 and paragraph 1 of Article 54 of the Tax Code of the Russian Federation.

This procedure applies to both taxpayers and tax agents. Wherein tax agents are required to submit updated calculations only for those taxpayers in respect of whom errors were discovered. This is stated in Article 81 of the Tax Code of the Russian Federation. For example, an updated tax calculation of income paid to foreign organizations needs to be submitted only for those taxpayers whose data was distorted in the initial calculation.

Situation: For which taxes can the provisions of Articles 54 and 81 of the Tax Code of the Russian Federation on recalculation of the tax base be applied without submitting updated declarations? In the current period, errors were discovered that were made in previous periods and resulted in overpayment

The possibility of applying the provisions of these articles exists only in relation to income tax, transport tax, mineral extraction tax and single tax with simplification.

This is explained as follows.

If changes made to the purchase book reduce the amount of the previously declared VAT deduction, an updated tax return for the corresponding period must be submitted to the inspectorate (Federal Tax Service of Russia dated November 5, 2014 No. ГД-4-3/22685).

If, as a result of the adjustment, the amount of the previously declared VAT deduction increases, then the organization has a choice:

• submit an updated declaration for the relevant period (a right, not an obligation). In this case, it will be necessary to prepare an additional sheet to the purchase book for the period in which the original invoice was recorded;
• claim a deduction in the current period (within three years). In this case, make entries only in the purchase book for the reporting period; Article 172 of the Tax Code of the Russian Federation.

  The procedure for drawing up an additional sheet

Let's briefly recall how an advance received from a buyer affects VAT:

Upon receipt of payment or partial payment (hereinafter referred to as an advance) for the upcoming supply of goods (performance of work, provision of services), transfer of property rights, the taxpayer is obliged to charge VAT on this advance payment to the budget, and also issue an invoice within 5 days from the date receiving an advance.

Tax amounts calculated by the taxpayer from advances received for future supplies of goods (performance of work, provision of services) and transfer of property rights are subject to deduction. Deductions are made based on the shipment of the relevant goods (performance of work, provision of services).

More detailed materials can be found, for example, on ITS http://its.1c.ru/db/declnds#content:604:1

How do we issue invoices for advances received? There are two options:

1. The prepayment under the contract is stipulated by the contract, and the buyer wants (and also has the right) to deduct VAT from the transferred prepayment

In this case, it is necessary to very clearly monitor the status of mutual settlements with the buyer, to clearly determine whether the payment belongs to an advance at the time of registration of the document “Receipt to the current account”. It is helpful to ask the buyer to clearly indicate the amount of the advance in the payment instructions.

Such careful control is necessary due to the fact that:

• - in this situation, the invoice is issued by the user independently on the basis of the document “Receipt to the current account” and is printed in duplicate
• - the amount of the advance is determined based on the “Debt Repayment” setting of the “Receipt to Current Account” document. If the “Automatic” method is set, then repayment of debts will occur based on the current balances of account 62.01 (let’s agree that we use account 62.01 to account for customer debts, and 62.02 to account for advances) using the FIFO method. After all debts are closed, the balance of the payment is transferred to account 62.02 and it is for this balance amount that an advance invoice will be issued. Therefore, before registering an invoice for an advance payment, you need to be sure that the sequence of mutual settlements with the counterparty is up to date.

2. The invoice is issued in a single copy “for yourself”

In this case, it is advisable to use the special processing “Registration of invoices for advance payments”, which will automatically create invoices for all unclosed advances according to the established statement rules*.

*The procedure for issuing invoices for advances received is established in the accounting policies of organizations (Enterprise-Accounting policy-Accounting policy organizations - tab "VAT"), as well as in the agreement with the counterparty.

The most important limitation of this method is that before registering advance invoices, we must be sure that:

• - the sequence of settlements with customers is relevant
• - duplicate counterparties and contracts were reconciled
• - all debt balances are at 62.01
• - all balances of advances are at 62.02
• - as of 62.02 there are no balances for which the advance should have already been closed
• - in case of changes in mutual settlements in the period for which the “Registration of advance invoices” processing has already been performed, it is necessary to re-perform the processing

Briefly, let's look at each of the above restrictions separately:

1. Restoring the sequence of settlements with customers
In the "Enterprise Accounting" configuration there are no separate processing steps for restoring calculation sequences, therefore, before you start working with quarterly regulatory operations for VAT, it is necessary to re-post all documents for the quarter and deal with all the errors issued during re-posting. IN general case Each organization should develop regulations for the re-processing of documents and setting a date for prohibiting editing, but this is the topic of a separate independent article.

2. Checking for duplicate counterparties and contracts
This topic is also quite extensive. And, of course, it is better to reconcile doubled counterparties not during reporting, but constantly, in accordance with the developed regulations. Some points can be gleaned from my article “Effective work with the directory of counterparties”; you can use special universal search processing for duplicate elements of directories.

3. Checking the correctness of mutual settlement balances on accounts 62.01 and 62.02

To check account balances 62, you can use the “Turnover balance sheet” report with the “Expanded balance” and “By subaccounts” settings.
Let me draw your attention to the fact that many accountants, when analyzing account balances 62, do not enable the “Expanded balance” setting and disable grouping by documents of settlements with counterparties and see approximately the following picture (Figure 1).

Figure 1 - Checking account 62 without expanded balance and settlement documents

Looking at this picture, the accountant makes the following conclusions: at the beginning of the year there are “minuses” in the balance sheet, but during the period they leveled out and at the end of the quarter the balances are correct - all balances 62.01 are debit, 62.02 are credit.

Let's look at the same report with the expanded balance setting enabled (Figure 2).

Figure 2 - Checking account 62 with setting up the expanded balance

We see that in fact, the program considers the amount of 7,507.81 for the counterparty “Buyer 5” on account 62.01 as an unclosed advance. Exactly the same situation with the amount of 2,600 for the counterparty “Buyer 8”. And the program, on the contrary, considers the amount of 60,000 on account 62.02 for the counterparty “Buyer 8” as an outstanding debt. Let's consider this situation in more detail, expanding the turnover for the counterparty “Buyer 8” according to the settlement documents (Figure 3).

Figure 3 - Turnover 62.02 for counterparty “Buyer 8” according to settlement documents

We see that the debit turnover according to the document “Receipt to current account 15 dated January 31, 2012” is erroneous, since there was no advance balance according to this document (there was no loan). To correct this error, it is enough to decipher the turnover with the account card, find the document that made the incorrect turnover and repost it.

The procedure for correcting identified erroneous movements and balances in mutual settlements is worthy of a separate full-fledged article. For the purposes of this article, we will limit ourselves to the fact that the closure of advances and debts must necessarily take into account settlement documents. Disabling the “documents of settlements with the counterparty” grouping when analyzing mutual settlements is a very common and significant mistake.

As a result, after all the corrections, the following picture should be obtained: balances 62.01 only in the debit of 62 accounts, balances 62.02 only in credit (Figure 4).

Figure 4 - SALT for account 62 with expanded balance for subaccounts

4. Checking unclosed advances

The general essence of checking unclosed advances is that, provided that the previous point is fulfilled, we just need to remove the “By subaccounts” setting and check that there are no simultaneous debit and credit balances for one counterparty/agreement as a whole on account 62. Grouping by settlement documents can be disable (Figure 5).

Figure 5 - SALT for account 62 with expanded balance

Analyzing this report, we see that “Buyer 2” under contract “No....0109774-02” simultaneously has a debt of 1,810,444 and an advance of 168,721.20. This situation indicates that advances under this agreement were not offset correctly. If this error is not corrected, then upon automatic registration of advance invoices, an advance invoice will be issued for the credit balance in the amount of 168,721.20 and VAT will be charged.

The situation is similar with the counterparty “Buyer 8”. All problems identified by the report must be corrected!

Let us separately consider the counterparty “Buyer 7”. In general, for the counterparty, we see that there is a credit and debit balance on account 62, but when detailing the agreements, we see that the debit balance is on “contractor agreement 32”, and the credit balance is on “contractor agreement 33”. This situation really can happen. We must pay attention to it, but we will not correct anything in this case.

After correcting all uncredited advances, the picture in the report will change as follows (Figure 6).

Figure 6 - SALT for account 62 with expanded balance after corrections

Sometimes buyers make an advance payment under the contract in an amount greater than they should. In such cases, our readers have questions. Let's figure out what to do with VAT in the current situations.

SITUATION 1. By mistake, VAT was charged on an excess prepayment: recalculate the tax without clarification

The buyer gave you 100% advance payment, but mistakenly paid more than he owed on your invoice. Without noticing this, you issued an advance invoice for the entire amount received and charged advance VAT. In one of the following quarters, the goods were shipped, and the overpayment was returned according to the buyer’s letter.

What to do if it is decided to transfer the advance payment to another contract, read:

It is clear that the mistakenly transferred money was not an advance payment and VAT should not have been charged on it. How can I “cancel” the accrual of excess VAT now, so as not to submit an update for the quarter of receipt of money? Clause 1 of Art. 54 of the Tax Code allows you to correct past mistakes in the current period that led to an overestimation of the tax base. Only it doesn’t say how to do this in the case of VAT. But it can be done.

STEP 1. First of all, make sure that you have the right to correct the error in the current period. For the quarter in which the advance was received, according to your declaration, you must have VAT payable, and not zero or refundable. After all, the presence of overpayment of tax is an indispensable condition for correcting an error in the detection period clause 1 art. 54 Tax Code of the Russian Federation. The Ministry of Finance has repeatedly reminded us of this. Letters of the Ministry of Finance dated 04/27/2010 No. 03-02-07/1-193, dated 04/23/2010 No. 03-02-07/1-188. Was there an overpayment? Let's move on.

Attention

If there was no overpayment of tax, then the error in VAT calculation can be corrected only by submitting an amendment.

STEP 2. Compose accounting certificate about identifying an error in the calculation of advance VAT and that you, in accordance with paragraph 1 of Art. 54 of the Tax Code, you exercise your right to correct it during the discovery period.

STEP 3. Submit a corrected advance invoice in duplicate, indicating the correct amount of the advance (the one that appeared on your invoice). Give the second copy to the buyer.

WE WARN THE BUYER

If the buyer has deducted the entire amount of advance VAT on the original invoice, then he will have to submit an amendment. Deduction by advance invoice must be recalculated based on the correct prepayment amount.

STEP 4. Make corrective entries in the sales ledger for the current quarter:

• first register the original invoice, reflecting the total data with a minus;
• then record the corrected invoice to reflect the totals with a plus.

Then the VAT base for the current quarter calculated according to the sales book data will be reduced by exactly the amount returned to the buyer.

Resolution No. 1137 does not directly establish such a procedure. It provides for the registration of the corrected invoice in an additional sheet of the sales ledger for the quarter of excess VAT accrual clause 11 of the Rules for maintaining the sales book, clause 3 of the Rules for filling out an additional sheet of the sales book, approved. Government Decree No. 1137 dated December 26, 2011. That is, it establishes a procedure for correcting errors only in the period in which they were committed. And the procedure for correcting errors under paragraph 1 of Art. 54 TC in Resolution No. 1137. But this does not mean that this cannot be done. After all, if a by-law has not established the procedure for applying a particular norm of law, it is still in effect.

SITUATION 2. The advance is more than agreed upon: lay down some straw

According to the contract, the buyer had to transfer you an advance in a certain amount, for example 30% of the cost of the goods. But on his own initiative he transferred more, say 50%. Here the following questions arise. From what amount of the advance payment - specified in the contract or from the amount received - should advance VAT be charged and for which of these amounts should an advance invoice be issued to the buyer so that he can deduct VAT on the advance payment?

Include the entire amount you received in both the tax base and the advance invoice, because it cannot be qualified otherwise as an advance payment. When shipping, deduct all VAT accrued on it.

Your buyer should not have any problems with deducting advance VAT, despite the fact that part of the advance payment he transferred is not specified in the contract. For a deduction, it is sufficient that the contract in principle provides for prepayment as such. clause 12 art. 171, paragraph 9 of Art. 172 Tax Code of the Russian Federation. In addition, transferring an advance payment in a larger amount and issuing an invoice for the entire amount received can be considered as an agreed change in the terms of the agreement on the amount of the advance payment. clause 1 art. 450 Civil Code of the Russian Federation. And in order to certainly eliminate the possibility of a dispute with tax authorities in similar situations in the future, indicate in contracts not a fixed amount of the prepayment, but a minimum one. For example, instead of “advance payment is 30% of the cost of the goods,” write “at least 30%.”

It is, of course, nice to receive more in advance than you planned. But it’s better to immediately track overpayments from customers, so that you don’t have to recalculate VAT later.