So, VAT is a value added tax paid by the seller of goods and services on that part of the cost that he adds to the cost of these goods before the sale stage.

At the same time, the seller includes VAT in the cost of the goods and services he provides and is himself a VAT payer for the goods and services he purchases during production. Thus, the amount of tax paid by the seller is the difference between the amount of tax received by the seller from the buyer and the amount of tax paid to suppliers.

In the Tax Code of the Russian Federation, Chapter 21 is devoted to VAT.

VAT is paid (Article 143 of the Tax Code of the Russian Federation):

• organizations;
• individual entrepreneurs;
• persons recognized as VAT taxpayers in connection with the movement of goods across the customs border of the Russian Federation.

In accordance with paragraph 1 of Art. 168 of the Tax Code of the Russian Federation during the sale of goods (works, services), transfer property rights taxpayer ( tax agent, specified in paragraphs 4 and 5 of Article 161 Tax Code) in addition to the price (tariff) of the sold goods (work, services), transferred property rights, he is obliged to present the corresponding amount of tax for payment to the buyer of these goods (work, services), property rights. Those. the amount of VAT is actually included in the final price of goods (work, services) presented to buyers.

The following operations are recognized as the object of taxation (clause 1 of Article 146 of the Tax Code of the Russian Federation):

1. sale of goods (works, services) in the territory Russian Federation, including the sale of collateral and the transfer of goods (results of work performed, provision of services) under an agreement to provide compensation or novation, as well as the transfer of property rights. At the same time, the transfer of ownership of goods, the results of work performed, and the provision of services free of charge is recognized as the sale of goods (work, services);
2. transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for own needs, expenses for which are not deductible (including through depreciation deductions) when calculating corporate income tax;
3. carrying out construction and installation work for own consumption;
4. importation of goods into the customs territory of the Russian Federation.

An organization can receive an exemption from fulfilling the duties of a taxpayer and not be a VAT payer (the procedure for receiving benefits is established by Article 145 of the Tax Code of the Russian Federation). In this case, the organization does not have the obligation to prepare invoices, maintain a purchase book, a sales book and submit a tax return.

In configuration 1C: Accounting 8 for VAT accounting for acquired values, account 19 is presented “VAT on acquired values”, for accrued VAT – 68.02 “Value added tax”, for accounting for VAT on advances and prepayments – account 76.AB “VAT on advances and prepayments” and on the account accounting 76.VA “VAT on advances and prepayments issued” reflects transactions on advances to suppliers.

So, before you start accounting for VAT, you need to check the organization’s accounting policy settings. To do this, go to the “Enterprise/Accounting Policies/Accounting Policies of Organizations” menu on the “VAT” tab and check the correctness of the settings: does the enterprise carry out sales at a rate of 0% or without VAT, is it necessary to charge VAT on shipment without transfer of ownership, registration procedure invoices for advance payments, etc.

In the 1C: Accounting 8 program, the Purchase Book and Sales Book are filled out automatically, but only after performing certain regulatory procedures at the end of the month. The list of VAT regulatory documents can be viewed through the menu item “Operations/Documents/VAT regulatory documents”.

Fig.1 VAT regulatory documents

These documents analyze data from registers and generate the corresponding movements and postings.

Let's take a closer look at the document "Distribution of VAT on indirect expenses."

The need to distribute VAT on indirect expenses arises in two cases:

• - if the organization applies UTII;
• - if the organization carries out sales at the rate Without VAT or at the rate of 0%.

The document “Distribution of VAT on indirect expenses” must be completed and posted at the end of the month. The document is intended for the distribution of input VAT on values ​​written off as expenses, for transactions either subject to VAT, or not subject to VAT, or taxed at a rate of 0%.

The document consists of 3 tabs “Revenue from sales”, “Indirect expenses” and “VAT write-off accounts”.

Fig.2 Tab “Revenue from sales”

On the “Sales Revenue” tab, the amounts of sales revenue for the period are indicated at various VAT rates to determine the proportion that will be used for the distribution of VAT (in accordance with Article 170 of the Tax Code of the Russian Federation).

Revenue amounts can be filled in automatically using the “Calculate” button.

In the part “Article for including VAT in activity costs” you need to indicate:

• - not subject to VAT (not UTII), if the organization carries out sales that are not subject to VAT and are not related to UTII
• - not subject to VAT (UTII), if the organization carries out sales subject to UTII.

Fig.3 Tab “Indirect costs”

On the “Indirect expenses” tab, data on values ​​written off as expenses is indicated. The list of values ​​can be filled out automatically by clicking the “Fill/Fill in according to VAT register data” button and using the “Distribute” button, the distribution of incoming VAT amounts to indirect expenses.

The tab contains two tabular parts. The top part displays general information about valuables: type of value, invoice, etc. and amount excluding VAT and VAT. In the lower tabular part, information about the cost accounts to which the values ​​are written off is filled in. This data corresponds to the line selected in the upper tabular part and is used for cases when it is necessary to reflect the inclusion of VAT in the cost of activities that are not subject to VAT or subject to UTII.

When filling out the upper tabular part in the “Distribution” column. taking into account UTII revenue”, the checkbox is checked if the values ​​were written off using a cost item intended to account for costs different types activities, in this case, when distributed, the amount of VAT will be attributed to activities subject to VAT at regular rates, to activities subject to VAT at a rate of 0%, and to activities subject to UTII (if a cost item is indicated for accounting for costs of activities subject to UTII, then VAT is not distributed on such expenses). If the box is not checked, then the distribution will not take into account activities subject to UTII.

In the column “VAT is included in the cost”, a checkbox is checked if, before distribution, VAT on the written-off value was included in the cost, in this case, when posting the document, the exclusion of VAT from the cost may be reflected if part of the expenses relates to activities taxed at regular VAT rates or at a rate of 0%.

Fig.4 Tab “VAT write-off account”

The “VAT write-off account” tab indicates the procedure for writing off VAT in the case when expenses relate to activities not subject to VAT or subject to UTII, and the VAT amount was previously accepted for deduction:

• If it is necessary to write off VAT to the cost accounts indicated in the lower table part on the “Indirect expenses” tab, then the “Write off VAT as well as valuables” flag is set.
• If it is necessary to write off VAT to another account and analytics, then the “Write off VAT differently than values” flag is set. In this case, it will be possible to select an account and analytics, according to which the VAT write-off will be reflected.

Thank you!

The latest configuration versions use a simple and convenient accounting method separate VAT. This method is necessary for those organizations that sell goods and products both with and without VAT. For example, if part of the products is sold to the public (accordingly, VAT is not assessed), and part is sold to other enterprises at the usual rate of 18%.

In this case, it is necessary to highlight the materials that went into production, sold at a rate of 18%. VAT paid on the purchase of such materials is deductible. No tax refund will be provided for other materials.

Setting up the program for separate VAT accounting is performed in the “VAT” section during creation (Fig. 1).

To divide purchased materials, goods and services according to the above method, you must indicate the method of VAT accounting (Fig. 2).

In total, the program provides 4 methods of VAT accounting:

• Accepted for deduction.
• It is taken into account in the cost (i.e. it is not accepted for deduction).
• Distributed.
• Accepted at 0% rate.

That is, the distribution of VAT is actually carried out immediately upon receipt of goods, materials and services. The need to indicate at the time of receipt complicates entry primary documentation, but significantly reduces the final calculation of distributed VAT.

Let's look at an end-to-end example in which materials are received in different ways, transferred to production, and at the end of the period a VAT allocation is made.

When you open the “VAT Distribution” operation (Fig. 14), we see already filled fields with revenue amounts. These amounts correspond to our report on account 62.01 (Fig. 12).

Click the “Distribute” button and check the wiring - Fig. 15.

First, let's define the concept of “VAT distribution” - this means dividing the VAT amount into parts. In this case, one part will be accepted for reimbursement and reduces tax deductions, and the second part will be taken into account in costs. Let's look at how VAT is distributed in 1C 8.3 Accounting.

The main factors for the need to distribute VAT are:

Sales of products with different VAT rates.

Using the same materials in products with at different rates VAT.

Let's look at the diagram for a clear understanding. It can be seen that the amount of tax included in the cost of the material “Inventory and Materials 2” will be distributed. Based on the fact that this material is used in the production of products with and without VAT rate. It's no secret that only taxes on materials sold with a zero VAT rate (T&M1) are accepted for reimbursement. The tax on goods and materials 3 will not be refunded, since “Product 2” is sold without VAT. On this basis, there are several ways to account for VAT:

Refunds will be accepted (VAT1).

Refunds will not be accepted (VAT3).

Will be distributed (VAT2).

In order to keep correct records of tax rate distribution, you need to make some settings in the 1C program. Let's go to the "Accounting policy" settings, "Tax and reporting settings".

The technology for distributing the tax amount is simple - for each material the required method is indicated, which can be specified directly in the receipt document in the “VAT accounting method” column. The list will display the fourth option “Blocked until confirmation 0%” - this is for export operations, we will not consider it:

It is necessary to fill out the column “Method of VAT accounting” in all documents with nomenclature items in the tabular section.

For example, in the document “Production report for a shift” you can reflect one material indicating different ways VAT accounting:

All other documents are filled out according to the same principle:

VAT is maintained quarterly reporting. To create a report, go to the “Operations” menu tab and open “VAT Accounting Assistant”.

The main documents are “Creating a purchase book” and “VAT distribution” - this item will appear in the report only if there are item items with the specified VAT accounting method “Distributed”:

The “VAT Distribution” document is generated automatically by clicking the “Fill” and “Distribute” buttons. Amounts are calculated from sales of products with and without VAT, which are used as a coefficient for distribution. There will also be a division of the amount of tax that is subject to distribution, in proportion to the amount of sales, into two parts:

The distribution of each amount occurs in detail, including the primary document.

In the program "1C: Accounting 8" ed. 3.0 there is a new mechanism. Using it, you can immediately select the method of accounting for input VAT at the time of entering the primary document into the database. You will learn about how the new separate accounting algorithm will simplify the work of an accountant, and how to use it in practice, from the article by the methodologists of the 1C company.

Obligation to maintain separate VAT accounting

If in one tax period a taxpayer carries out transactions taxable and not subject to VAT, then in accordance with Articles 149 and 170 of the Tax Code of the Russian Federation, he is obliged to keep separate records. There is an exception to this rule. Separate accounting may not be maintained if in the tax period the share of expenses for operations that are not subject to taxation (exempt from taxation) did not exceed 5 percent of the total amount of total production expenses. If the taxpayer does not keep separate records, being obliged to do so, then input VAT he will neither be able to deduct it nor take it into account in the amount of income tax expenses (paragraph 8, paragraph 4, article 170 of the Tax Code of the Russian Federation).

In addition, you should separately take into account the amounts of input VAT on goods (work, services) that are used in transactions taxed at a rate of 0 percent (clause 3 of Article 172 of the Tax Code of the Russian Federation).

The current method of separate VAT accounting in 1C programs

It is possible to maintain separate accounting in 1C:Accounting 8 from the first edition of the program. It is organized as follows.

During tax period input VAT is accumulated on account 19. If VAT needs to be included in the price, then the receipt document indicates that VAT is included in the price. In this case, VAT is not reflected on account 19.

At the end of the quarter a document is created VAT distribution of indirect expenses. Using this document, VAT on indirect costs is distributed automatically. Distribution of VAT on received fixed assets, intangible assets and deferred expenses is not supported in this algorithm.

New methodology for separate VAT accounting

VAT account 19 for purchased valuables now has a new subaccount VAT accounting method.

With its help, separate VAT accounting will become more clear. Subconto can take one of four values:

- Accepted for deduction;

– Included in the price;

– For operations at 0%;

– Distributed.

Additional subconto VAT accounting method added to almost 20 accounting system documents.

Thus, the accountant, already at the time of entering primary documents, can independently choose where to assign VAT for each receipt of goods (work, services).

This will make VAT accounting more transparent and visual, since it will allow you to track the movement of input VAT at any time, without waiting for the end of the tax period.

Setting up accounting parameters for working using the new method

If in the activities of the organization there appear export operations or transactions that are not subject to taxation (exempt from taxation), then the program must make changes to Accounting policy.

To do this, you need to set the flag on the VAT tab: The organization carries out sales without VAT or with VAT 0 percent.

In order to be able to select VAT accounting methods according to the new methodology, the flag must be set Separate accounting of VAT on account 19 “VAT on acquired values.”

In the accounting settings settings on the VAT tab, the flag should also be set Accounting for VAT amounts is carried out: ...According to accounting methods.

Selecting a method for accounting for VAT upon receipt of goods

Changed appearance document Receipt of goods and services with the advent of an additional subconto VAT accounting method on account 19. In the tabular part of the document, the attribute is added separately for each entered item VAT accounting method(see Fig. 1).

Rice. 1. The new kind document “Receipt of goods and services”

This is due to the fact that incoming values ​​reflected in one document can be taken into account differently for the purposes of separate VAT accounting.

In order for the document Receipt of goods and services meaning VAT accounting methods filled in automatically, can be done in the information register Item accounting accounts set value Default VAT accounting method.

In addition, you can use group processing of the tabular part of the list of products (button Change) and install VAT accounting method simultaneously for the specified list of products.

Let's look at examples of what kind of transactions the document will generate. Receipt of goods and services depending on the selected value of the new subconto. Posting a document generated with a subconto value Accepted for deduction, will not differ from the entries that were generated under the previous method of separate accounting, with the exception that a third sub-account is added to account 19.

If the subconto value indicates Included in the price, then the amount of VAT will be taken into account in the cost of purchased valuables after it transits through account 19. In the previous method, count 19 was not involved. The following transactions will now be generated:

Debit 41 Credit 60

Debit 19 Credit 60

Debit 41 Credit 19

Reflecting VAT included in the cost of goods in transit through account 19 is useful for accounting purposes. This will allow you to determine the total amount of VAT included in the price and analyze the data. In addition, this amount will subsequently be required to fill out column 4 The amount of VAT on purchased goods (works, services) that is not subject to deduction Section 7 Tax return according to VAT. Using the corresponding turnover from account 19, column 4 of Section 7 will now not be difficult to fill out.

VAT recorded on account 19 with the value of subconto For transactions at 0%, will be accepted for deduction only after the operation is completed Confirmation zero rate VAT. In this case, the following entries will be generated in accounting:

Debit 41 Credit 60

Debit 19 Credit 60

If for some reason in subconto VAT accounting method If a different value is indicated, then after the sale of this product at a rate of 0 percent, VAT will be automatically restored. Subaccount 19.07 “VAT on goods sold at a rate of 0% (export)” is not used in the new methodology.

If subconto is selected Distributed, then it is the VAT amount accounted for on account 19 with this subconto value that will be further processed by the document VAT distribution.

Subsequent adjustment of the VAT accounting method

The VAT accounting method specified upon receipt of goods may be adjusted in the future by other documents. For example, the VAT accounting method specified upon receipt as Accepted for deduction, can be adjusted in the document Movement of goods and indicate Included in the price.

You can change the method of accounting for VAT when transferring materials to production.

Cost accounts and the VAT accounting method can be specified as in the tabular part of the document Request-invoice, and on a separate tab Cost account(see Fig. 2).

Rice. 2. Adjustment of the selected VAT accounting method

When posting a document Sales of goods and services The program checks the compliance of the current VAT accounting method with the VAT rate in the sales document, and also, if necessary, adjusts the VAT accounting method. You can clarify the VAT accounting method until the value is written off.

Note: after the VAT has been distributed, VAT accounting method You can't change it anymore!

Choosing a method for accounting for VAT when purchasing fixed assets and intangible assets

When a fixed asset is received on the tab Equipment need to be specified VAT accounting method depending on the intended use of the fixed asset (see Fig. 3).

Rice. 3. Selecting the VAT accounting method in the document “Receipt of goods and services”

The established VAT accounting method can be changed in the document Acceptance of fixed assets for accounting. In a similar way you can specify VAT accounting method upon receipt and upon acceptance for accounting of intangible assets (intangible assets).

Distribution of VAT in accordance with the new methodology

Let us consider how the process of VAT distribution occurs directly. The balance sheet for account 19 VAT for purchased assets before the distribution of VAT is shown in Figure 4.

Rice. 4. Balance sheet before VAT distribution

In essence, SALT count 19 is now tax register separate VAT accounting, where the VAT amounts from different ways accounting. Until the regulatory operations for the distribution of VAT and the formation of purchase ledger entries are carried out, the balance on account 19 is not closed. The exception is VAT, which is taken into account in the price: it passes through account 19 in transit.

Thus, the main burden of VAT distribution is transferred to source documents, and working with the document VAT distribution is kept to a minimum and is formal in nature, since the distribution base (revenue) is known, and the amount of distributed VAT is also known. Compared to the previous version of the document, the tabular part is now located on one tab, where you can see all the information on the distribution of VAT at once.

Features of using the document VAT distribution is its application to fixed assets and intangible assets. VAT distribution works in two modes:

if we create and fill out a document in the first or second month of a quarter, then only the revenue of the first or second month is included in it: VAT is distributed only on fixed assets and intangible assets accepted for accounting, respectively, in the first or second month of the quarter;

if we generate a document in the third month of the quarter, then the revenue of the entire quarter is included in it, VAT is distributed on all values, as well as on fixed assets and intangible assets accepted for accounting in the third month of the quarter (see Fig. 5).

Rice. 5. Period in the document “VAT Allocation”

Please note: According to paragraph 4 of Article 170 of the Tax Code of the Russian Federation, the taxpayer has the right to choose the method of calculating the proportion of fixed assets and intangible assets purchased in the first or second month of the quarter, of two possible ones - at the end of the quarter or at the end of the corresponding month.

Currently in "1C: Accounting 8" ed. 3.0 only implemented the methodology for calculating the proportion of fixed assets and intangible assets based on the results of the month of acceptance for accounting. It is this method that should be consolidated in the accounting policy of the organization for tax purposes.

As a result of posting the VAT Distribution document, the following transactions will be generated:

Debit 19 Accepted for deduction Credit 19 Distributed

Debit 19 Included in the price Credit 19 Distributed

Debit 19 For transactions at 0% Credit 19 Distributed

Debit 20 Credit 19 Included in the price

The distributed VAT has now moved to account 19 with new subconto values:

– Accepted for deduction;

– Taken into account in the cost;

– For operations at 0%.

VAT, which is included in the cost, is immediately written off to cost accounts. Corresponding entries also appear in relation to distributed VAT on fixed assets and intangible assets accepted for accounting. In addition, entries in special registers are adjusted, as the initial information and depreciation parameters of fixed assets and intangible assets change.

Separate accounting of VAT for deferred expenses

The new method of separate VAT accounting is also suitable in a situation where the accountant will not write off the assets received by the organization immediately, but evenly over a certain period of time. Such values ​​will be taken into account as deferred expense items (FPO).

In the receipt document on the tab Services accounting account 97.21 is indicated Other deferred expenses And VAT accounting method similar to all other types of admission documents. In the account card 97.21 you must indicate the name, initial amount, type of expense and other write-off parameters.

If the receipt document fell in the first or second months of the quarter, then no changes occur in the algorithm for writing off the BPR. After VAT is distributed at the end of the quarter (if it is indicated that VAT under BPR is Distributed), the program will generate the following posting:

Debit 97.21 Credit 19.03

The amount of VAT charged to the RBP

Now when carrying out regulatory operation Write-off of deferred expenses The program will analyze for each BPO the account balance 97.21 and the remaining write-off period. The monthly expense amount will be recalculated.

note : the initial amount indicated on the RBP card is not used or adjusted in the future, but is purely for reference.

New algorithm for the distribution of VAT at a rate of 0 percent

Now, when selling for export, input VAT from each receipt document is not distributed to each sale, as was the case before. Determined total amount VAT subject to distribution is posted according to sales documents using the FIFO method. Changing the algorithm allows you to reduce the number of transactions and reduce the time it takes to process a document.

After the VAT is allocated, and in Purchase book the corresponding record has been generated, the SALT for the 19th account will look as follows (see Fig. 6).

Rice. 6. SALT on account 19 after VAT distribution

The balance for sales transactions at a rate of 0 percent remained open.

The further procedure for dealing with “export” VAT has not changed. After a complete package of documents confirming export sales has been collected, it is necessary to generate long-familiar documents;

Confirmation of zero VAT rate;

Generating purchase ledger entries in the Submitted for deduction of VAT 0% mode.

Note: Today, users have the opportunity to either switch to a new method of separate accounting or remain with the old one. To switch to the new method you need:

check the relevance of the installed program release;

while creating Accounting policy for 2014 along with the flag The organization carries out sales without VAT and with VAT 0% set and flag Separate accounting of VAT on account 19 “VAT on acquired values”;

open the VAT Accounting Assistant for the first quarter of the new year and perform an automatic transition to the new methodology (the necessary movements for converting the balances of special registers will be generated).

The new methodology will certainly require some analytical work from the accountant and, possibly, development internal instructions regarding decision-making on filling out a new sub-account. But the result of such accounting will be reliable, visual, and the level of automation will increase.