They have special rights and some opportunities that allow them to reduce the tax burden on authorities. The regulatory legal framework in the field of taxation provides for cases where taxes cannot be reimbursed or deducted. As a rule, in such a situation it is possible to write off expenses, for example, for entertainment and other types.

Possibility of such an event

VAT on non-acceptable expenses, on deferred expenses, re-invoicing of expenses without tax, write-off as expenses - all this can terrify an unprepared person. Therefore, let's try to understand the jungle of such concepts.

The Tax Code states that in order to write off VAT, a number of conditions must be met: mandatory requirements:

• must be paid, it can also be sold or returned to the seller;
• no operations were carried out according to this procedure;
• The purchase of a product can be confirmed by an entry in the purchase book or;
• the purchased product or service will be used in procedures that are not subject to VAT;
• planned abroad of Russia;
• For taxation, a special one is used.

Knowing about expenses, it is important to understand when writing off as expenses is impossible.

About separate VAT accounting indirect costs The video below will tell you about trading:

The impossibility of such an event

Individual entrepreneurs are often forced to change the tax regime in their activities. Before this procedure accounting service carries out audit activities in order to reduce material balances. In these conditions, it is impossible to write off VAT on costs according to current legislation, in particular:

• VAT accepted for deduction before the change tax regime, and after;
• You cannot multiply capitalized amounts by including VAT in them.

The procedure for writing off VAT for expenses in tax accounting is discussed below.

The video below will tell you whether travel expenses are subject to VAT and how they are reimbursed:

Procedure for writing off VAT on expenses

Mandatory actions

The goods and services that an organization purchases to carry out its activities are used in various operations. Some of them are subject to VAT, while others are not. In order to be able to write off VAT in the future, it is necessary to keep separate records of input tax. However, such a requirement is not regulated, but is a practical conclusion.

Mandatory actions when writing off VAT on expenses are:

1. The cost of the purchased product must be confirmed by relevant documents.
2. When individual entrepreneur applies, then during capitalization the tax is reflected in the cost of the product.
3. can be taken into account at any time or after payment for the product is made.

Writing off VAT on expenses is actually a simple procedure, since it is automated by the 1C system. The software package contains a section regarding accounting policy. It is necessary to select the option of inclusion in the cost or write-off. The entered data will be shown in the invoice request. In the section that reflects inventories, you need to select accounting by batch, quantity or amount.

The entries regarding the attribution of VAT to income tax expenses are discussed below.

Postings

Product for sale

In accounting and tax accounting, in order to write off VAT on expenses, it is necessary to create transactions (where Dt is a debit, Kt is a credit) that correspond to each specific transaction if the goods are purchased for sale:

• Dt 41 Kt 19 means that VAT is included in the price of the product or service;
• Dt 60 Kt 51, 50. 71– the cost of goods and services is fully paid;
• Dt 41 Kt 60– purchased goods;
• Dt 19 Kt 60 the tax has been allocated;
• Dt 90.2 Kt 41 means that the cost is transferred to the cost price.

Products for your own activities

If products are purchased for your own activities, then the following transactions must be completed:

• Dt 20.23 Kt 10– the cost is written off as cost;
• Dt 10 Kt 19 means that VAT is included in the price of the product after payment;
• Dt 60 Kt 51– the purchased item has been paid for;
• Dt 19 Kt 76, 60– VAT is indicated in the documents of the seller from whom the goods were purchased;
• Dt 10 Kt 60– the cost is indicated at the time of posting.

Writing off VAT on expenses is not a deduction. This operation is performed in order to increase the organization’s expenses and profit margin, which is reflected in the bank account.

From this video you will learn whether and how to write off VAT as expenses under the simplified tax system:

By law, with the exception of those listed in Article 270 of the Tax Code of the Russian Federation. According to paragraph 19 of Article 270 of the Tax Code of the Russian Federation, when determining tax base expenses in the form of taxes charged to the buyer of goods (works, services, property rights). Practice shows that the wording of these norms of the Tax Code of the Russian Federation in relation to VAT is invoked by both the buyer and the seller.

VAT paid by the organization at its own expense

VAT paid by an organization at its own expense, according to officials and courts, cannot be taken into account in tax expenses. Since the norm of paragraph 19 of Article 270 of the Tax Code of the Russian Federation talks about taxes presented by the seller to the buyer, the question arises: is it possible to write off as expenses VAT that was not presented to the buyer, but was paid by the seller at his own expense? Examples of such a tax could be VAT on unconfirmed exports or due to incorrect classification of transactions as non-taxable.

Erroneously not charged and “export” VAT

In a letter dated November 29, 2007 No. 03-03-05/258, communicated to the tax authorities by a letter dated December 14, 2007 No. ШТ-6-03/967@, the department proceeds from the fact that the tax assessed additionally by the tax authority for an erroneously not assessed tax by the taxpayer revenue, still falls into the category of “presented by the seller.” That is, the Russian Ministry of Finance interprets this term not as actually presented, but as in principle subject to presentation. This means that, falling under the norm of paragraph 19 of Article 270 of the Tax Code of the Russian Federation, which lists expenses that are not accepted for income tax purposes, such VAT does not reduce the tax base.

The Federal Tax Service of Russia, in letter dated May 20, 2011 No. 16-15/049561@, justified the prohibition on the taxpayer’s right to take into account VAT amounts at an unconfirmed zero rate by the fact that an exhaustive list of cases when it is allowed to take into account VAT amounts when determining the tax base for corporate income tax is given in paragraph 2 of Article 170 of the Tax Code of the Russian Federation. Amounts of VAT accrued in case of failure to confirm the right to apply the 0% rate are not included in this list.

However, there is a discrepancy between the rules regarding the tax authorities’ arguments Tax Code. So, firstly, in paragraph 2 of Article 170 of the Tax Code of the Russian Federation we are talking about the buyer taking into account the tax - the VAT that the seller presented to him, and the buyer attributed this tax to account 19 “Value added tax on acquired values”, to then be included in cost of purchased (debit 07, 08, 10, 20, 41, 58 19). At the same time, paragraph 19 of Article 270 of the Tax Code of the Russian Federation talks about the accounting of tax by the seller - the VAT that he presented to the buyer and attributed to accounting expenses by posting Debit 90 “Sales” Credit 68 “Calculations for taxes and fees.” That is, these two norms of the Tax Code of the Russian Federation are about different subjects of tax legal relations with different rights and obligations.

Secondly, paragraph 2 of Article 170 of the Tax Code of the Russian Federation considers situations with the tax that was presented to the buyer, which is not the case with VAT on unconfirmed exports. Therefore, this rule cannot be applied to the situation under consideration. At the same time, in defense tax workers Let's say that such a confusion of rules about the seller and the buyer is also found in the Presidium of the Supreme Arbitration Court of the Russian Federation, when the impossibility of writing off VAT on expenses by the buyer is justified, among other things, by reference to paragraph 19 of Article 270 of the Tax Code of the Russian Federation (Resolution dated June 20, 2006 No. 3946/06).

The courts support officials in this matter. Thus, the Federal Antimonopoly Service of the Far Eastern District indicated that VAT additionally assessed to the taxpayer by the tax authority does not apply to cases in which the tax is included in expenses. The court noted that the fact that VAT was paid by the company at the expense of own funds, does not mean that the provisions of paragraph 19 of Article 270 of the Tax Code of the Russian Federation do not apply to it (resolution dated September 15, 2011 No. F03-4073/2011).

The court decided that the “export” VAT does not reduce the tax base, since the expense in the form of this tax does not meet the requirements of Article 252 of the Tax Code of the Russian Federation. The FAS Moscow District, in its resolution dated 10/08/12 No. A40-136146/11-107-569, substantiated in more detail the refusal of the taxpayer to write off “export” VAT as expenses (the case was submitted for consideration to the Presidium of the Supreme Arbitration Court of the Russian Federation by the decision of the Supreme Arbitration Court of the Russian Federation dated 01/31/13 No. VAS- 15047/12). The court qualified VAT accrued on unconfirmed exports as presented by the taxpayer, but to himself. However, he refused to attribute VAT at an unconfirmed zero rate to expenses on another basis - the expense in the form of accrued “export” VAT does not meet the requirements of Article 252 of the Tax Code of the Russian Federation.

This statement is controversial. After all, the connection of this VAT with activities aimed at generating income (from export sales) is obvious. In addition, with regard to taxes taken into account for tax purposes, it is necessary to talk about their economic justification taking into account the specifics of this type of expense, which is reflected in subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation: tax accrued in accordance with the law is accepted for tax purposes, that is, it is economically justified. This requirement - to be accrued in accordance with the law - VAT accrued on unconfirmed exports fully complies.

Another reason for the impossibility of writing off disputed VAT amounts as part of tax expenses the court considered the taxpayer’s right to reimburse the VAT paid at an unconfirmed zero rate upon its subsequent confirmation. According to paragraph 9 of Article 165 of the Tax Code of the Russian Federation, previously paid export tax is declared for deduction in the declaration in the quarter in which all Required documents(unless more than three years have passed since the end of the relevant tax period).

VAT during the period of loss of the right to the simplified tax system

The courts indicate that the amounts of VAT accrued on shipments during the period of loss of the right to application of the simplified tax system, can be taken into account in expenses. For example, such a situation may arise when a company lost the right to use the simplified tax system in the middle of the quarter and charges VAT on shipments of this quarter made before the moment when such right was lost. Naturally, the buyer was not charged VAT on these shipments.

When considering this case, the FAS North Caucasus District argued the right to write off VAT as expenses by the fact that, according to subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, taxes are allowed to be taken into account as expenses. VAT is accrued in accordance with the law and is not specified in Article 270 of the Tax Code of the Russian Federation, which refers only to the tax presented (resolution No. A25-673/2009 dated January 19, 2010, upheld by the decision of the Supreme Arbitration Court of the Russian Federation dated April 15, 2010 No. VAS-4125/ 10). At the same time, the court indicated that in this situation the expense in the form of accrued VAT is associated with entrepreneurial activity taxpayer and has economic justification, as required by paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

VAT withheld by the tax agent

Tax withheld from Russian organization According to the Russian Ministry of Finance, it is impossible for foreigners to accept them as expenses. The Russian Ministry of Finance does not consider it possible to attribute tax withheld from a Russian organization to expenses for tax purposes foreign organization — tax agent in accordance with the legislation of the state whose territory is the place of sale of goods sold by a Russian organization (work performed, services provided). The arguments of the Ministry of Finance are set out in letter dated 04/28/10 No. 03-03-06/1/302:

- By general rule, established in Chapter 25 of the Tax Code of the Russian Federation and not refuted in Article 311 of the Tax Code of the Russian Federation, which talks about accounting for income received abroad, when determining income for profit tax purposes, the amounts of taxes charged by the taxpayer to the buyer are excluded from them. And this corresponds to the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, set out in Resolution No. 7185/08 dated November 18, 2008: “the amount received by the seller indirect tax is neither part of the cost of shipped goods (work, services), nor income from the sale of goods (work, services), since the amounts of value added tax and the amounts of income are subject to separate accounting for the purpose of calculating tax liabilities arising from the requirements of Chapter 21 of the Code”;
— accounting for accrued taxes for income tax purposes (it doesn’t matter that only Russian taxes) is dedicated to a special subclause 1 of clause 1 of Article 264 of the Tax Code of the Russian Federation. Therefore, no other norm of the Tax Code of the Russian Federation, including subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, can be the basis for attributing them to expenses, even if we are talking about taxes arising in accordance with the law of other states.

Tax authorities and some courts believe that “foreign” VAT can be taken into account in other expenses. The Federal Tax Service of Russia, in letter dated 01.09.11 No. ED-20-3/1087, does not agree with the point of view of the Ministry of Finance of Russia. Tax authorities believe that if “foreign” taxes paid by a Russian organization comply with the requirements of paragraph 1 of Article 252 of the Tax Code of the Russian Federation, then such costs can be taken into account among other expenses on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Practice shows that courts allow the inclusion of “foreign” taxes in other expenses (for example, decisions of the Federal Antimonopoly Service of Moscow dated May 29, 2012 No. A40-112211/11-90-466, dated July 22, 2009 No. KA-A40/6679-09, Central from 10/13/11 No. A62-439/2011 and North-Western district No. A56-4991/2009 dated 11/23/09).

VAT on loss upon assignment of the right of claim

The Federal Antimonopoly Service of the West Siberian District concluded that the loss under the agreement for the assignment of the right of claim, which the company has the right to take into account in tax expenses, is determined taking into account VAT. One of the possible forms of accounting for accrued VAT as an expense is to write it off as an expense when determining the amount of loss to be taken into account immediately or carried forward to the future.

In the resolution of the Federal Antimonopoly Service of the West Siberian District dated July 12, 2011 No. A45-19296/2010, this issue was considered in relation to the assignment of the right of claim. According to paragraphs 1 and 2 of Article 279 of the Tax Code of the Russian Federation, when a taxpayer - a seller of goods (works, services) who calculates income (expenses) on an accrual basis - assigns the right to claim a debt to a third party, there is a negative difference between the income from the sale of the right to claim a debt and the cost of the goods sold ( works, services) is recognized as a loss to the taxpayer. The court considered that the organization had the right to attribute the loss from the exercise of the right to claim the debt to expenses along with the amount of VAT presented to the buyer and paid to the budget. This was justified by the fact that the norm of paragraph 19 of Article 270 of the Tax Code of the Russian Federation applies unless the Tax Code of the Russian Federation provides otherwise, in in this case, the court considered, for the situation under consideration, something else is provided for in paragraph 2 of Article 265 and Article 279 of the Tax Code of the Russian Federation.

At the same time, the opinion of the tax authorities, rejected by the court, that when calculating the loss, the value of the assigned right should be taken without VAT, is precisely more consistent with the general approach of the Presidium of the Supreme Arbitration Court of the Russian Federation, which in its resolution of November 18, 2008 No. 7185/08 on another occasion indicated that what the seller receives the amount of indirect tax is neither part of the cost of shipped goods (work, services), nor income from the sale of goods (work, services), since the amounts of VAT and the amount of income are subject to separate accounting for the purpose of calculating tax obligations arising from the requirements of Chapter 21 of the Tax Code of the Russian Federation.

Supplier VAT not claimed for deduction

Cases when it is possible to attribute VAT that is not deductible to expenses are listed in the closed list of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

According to the courts, tax amounts presented by the seller, which are not accepted for deduction, can be reflected in non-operating expenses. The resolutions of the Federal Antimonopoly Service of the Moscow District dated 06.20.11 No. KA-A40/5832-11 and dated 02.07.11 No. KA-A40/17946-10 indicated that when a fixed asset is liquidated, there is no subject to VAT. Therefore, the applicant had no reason to deduct the VAT claimed by the contractor for the dismantling of the facility. Based on this, the court concluded that VAT on these expenses was legally written off as part of non-operating expenses on the basis of subparagraph 8 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.

The Russian Ministry of Finance has never supported such a position. In a letter dated January 12, 2012 No. 03-07-10/01, officials directly said that VAT amounts on expenses associated with the liquidation of unfinished construction projects, on the basis of subparagraph 1 of paragraph 1 of Article 264 and paragraph 4 of Article 270 of the Tax Code of the Russian Federation, are not taken into account as part of expenses for income tax purposes.

"Foreign" VAT

The Ministry of Finance believes that VAT paid by a Russian organization when purchasing imported goods is not accepted as expenses. The Ministry of Finance notes, for the same reasons that were formulated when a foreign tax agent withheld tax from a Russian seller, “foreign” VAT paid by the Russian buyer himself cannot be included in expenses either on the basis of subparagraph 1 of paragraph 1 or on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 03/11/12 No. 03-04-08/65 and dated 04/05/12 No. 03-03-06/1/182).

The exception is VAT on expenses for foreign business trips. Thus, officials in a letter dated January 30, 2012 No. 03-03-06/1/37 clarified that the composition travel expenses actual expenses of the employee are included on the basis of receipts or invoices for hotel accommodation, including VAT amounts on the basis of subclause 12 of clause 1 of Article 264 of the Tax Code of the Russian Federation.

According to tax authorities and courts, it is possible to take into account “foreign” VAT in expenses. At the same time, the Federal Tax Service of Russia and the courts believe that any VAT paid abroad to foreign sellers is not subject to transfer to Russian budget, can be taken into account as part of expenses (letter of the Federal Tax Service of Russia dated 09/01/11 No. ED-20-3/1087 and resolution of the Federal Antimonopoly Service of the Moscow District dated 05/29/12 No. A40-112211/11-90-466). Tax officials justify their position with an open list of other expenses associated with production and (or) implementation and the special nature of the rules on offset, that is, in essence, they deny the priority of subparagraph 1 over subparagraph 49 of Article 264 of the Tax Code of the Russian Federation, considering them at least equal.

In practice, courts often side with the taxpayer. Thus, the Federal Antimonopoly Service of the Moscow District, in the above-mentioned resolution, considered the legality of writing off as expenses the amount of VAT presented on the territory of a foreign state. The court indicated that expenses of a Russian organization incurred abroad are taken into account for income tax purposes in the amount of expenses incurred, including “foreign” “input” VAT (Resolution No. A40-112211/11-90-466 dated May 29, 2012).

The court justifies its conclusion by the absence in the Tax Code of the Russian Federation of indications that expenses incurred on the territory of a foreign state are taken minus the indirect tax paid to foreign suppliers in the territory of a foreign state, and in Article 270 of the Tax Code of the Russian Federation - that taxes paid on territory of a foreign state are not taken into account in expenses. However, the failure to regulate this issue by law allowed the court to interpret the ambiguities of tax rules in favor of the taxpayer, relying on paragraph 7 of Article 3 of the Tax Code of the Russian Federation.

At the same time, the letter from the Federal Tax Service of Russia, as being at odds with the opinion of the Ministry of Finance of Russia, is not posted on the Federal Tax Service website, so tax authorities can be guided by the position of the Ministry of Finance. Consequently, the risk of a dispute on this issue with inspectors cannot be completely excluded.

VAT on cash receipts

VAT on retail goods on cash receipts can, but is dangerous, be expensed by including it in the cost of goods. When, when purchasing goods (works, services) through accountable person V cash receipt and (or) VAT is highlighted in another document, but there is no invoice or form strict reporting, then, according to the Russian Ministry of Finance, deduction of such VAT is impossible.

At the same time, officials point out that such VAT cannot be accepted as expenses. The Ministry of Finance argues that in Article 170 of the Tax Code of the Russian Federation there is no situation in which a company can charge VAT as expenses for which the buyer does not have documents confirming his right to apply a VAT deduction, namely invoices or strict reporting forms. In fact, this VAT is separated from the cost of the goods, but there is no right to deduction. As indicated in the letter of the Ministry of Finance of Russia dated April 24, 2007 No. 03-07-11/126, an organization does not have the right to take into account in expenses when forming the base for corporate income tax the amount of VAT presented to the buyer and not accepted for deduction. However, if VAT is not highlighted in the check or BSO, then in this case officials are less categorical - the amount indicated in them can be attributed to expenses (letters of the Ministry of Finance of Russia dated May 16, 2005 No. N 03-04-11/112 and the Federal Tax Service of Russia for the city of dated January 10, 2008 No. 19-11/603).

The Federal Antimonopoly Service of the Volga-Vyatka District came to the same conclusion in its resolution dated 06/09/06 No. A29-13221/2005a. Having indicated that if the amount of tax is not allocated, then such expenses by virtue of subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation in in full relate to other costs associated with production and (or) sales.

VAT upon assignment of the right of claim

Until 2011, the tax paid upon assignment of the right of claim could be accepted by the new creditor as expenses. Before entry into force Federal Law dated July 19, 2011 No. 245-FZ, the Russian Ministry of Finance explained that the new lender did not deduct VAT paid upon acquisition of the right, but was included in the costs of acquiring the right of claim (letter dated February 17, 2010 No. 03-07-08/40 ).

In practice, tax authorities, following the position of the Russian Ministry of Finance, refused to deduct VAT to the new creditor. However, the FAS of the Central District did not support them (resolution dated 03/01/12 No. A48-2064/2011). At the same time, the court limited the effect of its conclusion to the period before the entry into force of Federal Law dated July 19, 2011 No. 245-FZ, linking this to the fact that until October 1, 2011, Article 155 of the Tax Code of the Russian Federation did not contain a procedure for determining the tax base for the initial assignment of a monetary claim . The FAS of the North Caucasus District also confirmed the legality tax deduction, indicating that the Tax Code of the Russian Federation does not provide for the specifics of applying VAT deductions in relation to the transactions in question. Therefore, when fulfilling the requirements of Article 172 of the Tax Code of the Russian Federation, the presentation of VAT for deduction by the new creditor was recognized as legal (Resolution No. A63-7901/2009 dated June 28, 2011).

From October 1, 2011, upon assignment of the right of claim, the original creditor calculates VAT from the difference. With the entry into force of the Federal Law of July 19, 2011 No. 245-FZ, Article 155 of the Tax Code of the Russian Federation was supplemented with a new norm, according to which the original creditor, when assigning or transferring the right to claim a debt for goods, works, services sold, determines the tax base for VAT as the amount of excess income received over the size of the monetary claim. That is, the tax is paid not on turnover, but on income.

As a result, the VAT charged to the new creditor is unlikely to exceed the VAT charged to it on a subsequent assignment or repayment of obligations by the debtor. That is why, we believe, after October 1, 2011, the Russian Ministry of Finance did not say that the new creditor should not accept the VAT presented to him as a deduction, but include it in the cost of the right acquired by assignment. It should be borne in mind that if the original creditor does receive income, then VAT on this income is calculated not at the calculated rate (18/118), but at the direct rate. The original creditor issues an invoice to the new creditor, showing VAT

A. Rabinovich,
chief methodologist of the Energy Consulting group of companies

The video was made in the program “1C: Accounting 8” release 3.0.41.39.

For a recommendation article that explains in detail whether VAT can be deducted if goods are purchased by an employee in cash, see the “Value Added Tax” reference book in the “Taxes and Contributions” section in IS 1C:ITS.

The procedure for writing off in “1C: Accounting 8” (rev. 3.0) VAT that is not confirmed by the supplier’s invoice depends on how the receipt of inventory items is registered in the program.

If the receipt of inventory items is registered using the Advance Report document, then on the Goods tab, when filling out the tabular part, the selected VAT amount must be indicated in the VAT field. Since an invoice has not been received from the supplier, the SF flag should be disabled. When posting the Advance Report document, the VAT amount will be automatically written off to the debit of account 91.02 under the article Write-off of allocated VAT for other expenses (this article is a predefined element of the Other Income and Expenses directory). In the form of the element Write-off of allocated VAT for other expenses, the Accepted for tax accounting, therefore, the debit of account 91.02 reflects the constant difference in the amount of VAT.

If received goods and materials are received using the Receipt document (act, invoice), then when filling out the goods table, the allocated VAT amount must be indicated in the VAT field. Since an invoice has not been received from the supplier, the details Invoice No. and from are not filled in. When posting the document Receipt (act, invoice), the allocated amount of VAT remains on account 19.03, and this amount must be written off separate operation Write-off of VAT (section Operations - Regular VAT operations). The VAT write-off document can be filled out automatically using the receipt document(s) by clicking on the Fill button. The VAT write-off account and analytics will also be filled in automatically - 91.02 Write-off of allocated VAT for other expenses.

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How to write off VAT correctly in the 1s program?

The activities of each organization common system taxation is associated not only with the shipment of products or the provision of services, but also with the acquisition and accounting of materials, services and works from suppliers.

If counterparties - VAT payers can officially confirm the sale of their products, works or services with invoices (universal transfer documents), then the organization has the right to write off the amount of its own tax at the expense of “incoming”. In other words, the legislation provides the opportunity to deduct (write off) VAT presented by suppliers and sellers from total amount tax liability, that is, not paying it.

On what basis is the submitted VAT written off?

To apply the legal right to write off a certain amount of value added tax, the corresponding business transaction with a counterparty must be confirmed by an invoice, a delivery note, or a certificate of work performed (services rendered).

The right to tax deduction and carrying out the relevant accounting entries occurs only when:

• All received goods have been capitalized;
• The work is completed, the services are provided and reflected in the accounting records;
• The delivery of all purchased materials and execution of work is accompanied by up-to-date invoices.

The right to deduct input value added tax appears upon mandatory confirmation business transaction an invoice (universal transfer document) of the counterparty, drawn up in accordance with the requirements of Art. 169 of the Tax Code of the Russian Federation.

If the invoice is drawn up incorrectly or is missing, then the tax received cannot be deducted. In this situation, the tax is included in other expenses and cannot be taken into account in tax accounting. If the company is not a value added tax payer, then its amount increases the cost of goods sold.

In what cases is the “VAT write-off” document used?

In the 1C: Accounting 8 (rev. 3.0) program, deduction of the tax presented by the counterparty is implemented using the document “Write-off of VAT”, which involves manually assigning the received tax to expenses. It is entered on the basis of “Receipt of goods and services” and is filled in automatically according to the data in the “VAT presented” register, containing subaccount 19 of the account.

Write-off of value added tax may be required, for example, when purchasing goods and other valuables by an accountable person. The tax amount is indicated on the sales receipt, but an invoice is not provided.

Upon registration advance report on the receipt of goods, works or services, incoming value added tax is by default applied to other costs, without reducing the profit tax base.

Sometimes, instead of being deducted or included in the value, the received value added tax must be attributed to certain accounts. For example, such a need arises when:

• VAT should be written off to 91 accounts instead of the account for the receipt of valuables, works or services, and therefore its amount cannot be included in the price, for example, when there is no seller’s invoice;
• The organization charges employees the cost of a number of services for the amount used in excess of the limit. In this case, VAT in the given proportions is charged to account 73;
• When rationing advertising costs, VAT must be deducted when recognizing costs for tax purposes. In this situation, the remaining tax amount at the end of the year is written off to 91 accounts;
• It is necessary to adjust the balances on account 19 due to errors in previous periods.

Such transactions are reflected in the document “Write-off of VAT”. In the 1C: Accounting 8 (rev. 3.0) program it is now possible to enter its data on receipts, which significantly simplifies this process and allows you to accurately fill in all the necessary details.

How to correctly register “VAT write-off” in the 1C program

You can generate a document in 1C in the following ways:

• Input based on receipts, in particular, “Receipts of goods and services”;
• Using the “Accounting, taxes, reporting” tab, selecting the journal regulatory operations VAT in the appropriate menu and creating a new document.

Let's look at the order and nuances of design of this document, starting with the form (photo No. 1).

Photo No. 1. Form for creating a “VAT write-off”

The “VAT to be written off” tab is filled in according to the data corresponding to the analytical sections of account 19 in the “VAT presented” register. The name of the basis document, the name of the supplier, the amount and the invoice are already entered in the appropriate fields.

Additionally, the user enters:

• Amount without tax;
• Type of values;
• Tax percentage;
• Date about

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Write-off of VAT on expenses - accounts payable, in tax accounting, postings, in 1C

Amounts received from suppliers may be included in the cost of goods or other expenses when accounting.

General information:

The inclusion of input VAT in expenses for a certain category of taxpayers is a mandatory accounting condition.

Organizations and individual entrepreneurs using special tax regimes cannot accept tax as a deduction or refund due to the lack of a VAT tax base.

The following enterprises take into account VAT expenses:

1. Those using the simplified tax system.
2. Having UTII.
3. Located on PSN.
4. Those who use the special tax system, but have received tax exemption.

When determining the conditions for accounting for VAT as part of costs, export operations are excluded. The application of VAT taxation at the rate of “0” does not oblige organizations to include the tax in costs.

In some cases, enterprises write off VAT as expenses (for activities with the main taxation system) if the goods or product are not used in accounting for taxation of profits.

As an example, we can cite the case of an organization that provides warranty service along with repair services. The cost of spare parts installed under warranty is reimbursed by the manufacturer.

Parts are written off at the time of installation in full, including VAT.

Normative base

Accounting for VAT when written off as an expense is determined by the Tax Code of the Russian Federation. Accounting for the procedure for writing off VAT is carried out in accordance with Art. 170 Tax Code of the Russian Federation.

For accounting procedures, you must use Guidelines By accounting inventories.

About order

Tax write-offs for expenses are made only on the basis of documentary evidence. It is necessary to distinguish between accounting for an organization with a complete absence of transactions subject to VAT.

If an organization applies a special regime:

• the amounts of VAT accrued by suppliers are taken into account in the cost of goods at the time of their registration in warehouses;
• the amount of tax when purchasing fixed assets or intangible assets is included in initial cost object.

It is somewhat more difficult to write off taxes as expenses when an organization operates several modes. If there are regimes with VAT and non-taxable ones, it is necessary to keep separate records.

Dividing income and expenses by type of activity is a prerequisite for including tax in expenses.

According to Art. 170 of the Tax Code of the Russian Federation, it is necessary to ensure compliance separate accounting to obtain VAT amounts applied to deductions or expenses.

The organization independently determines the procedure and timing for dividing received and sold assets - immediately upon entry into the warehouse or as they are shipped to production.

VAT according general business expenses determined at the end of the period - month, quarter. The division is made based on the proportion of shipments or revenue received from transactions subject to and not subject to VAT.

In the case of a clear definition of expenses by type of activity, it is not necessary to make calculations depending on revenue.

Options for clear attribution of costs and, accordingly, VAT, may include rented premises, transport, fixed assets assigned to the type of activity, including movable property and other types of expenses.

Where to write off

The received VAT as part of the documented amounts of the value of assets can be written off as part of the cost price or among other expenses.

The taxpayer can use the received VAT:

1. By determining the amount as an expense if the assets received are used to conduct activities that are not subject to VAT.
2. Do not immediately take into account the tax in expenses upon receipt of documentary confirmation of deliveries in the case of the possibility of using goods and products in generating income with separate accounting of the enterprise.

The cost of goods and products received is included in the cost price. The amount of VAT received is included in the asset received.

Depending on the adopted accounting policy, transportation costs for the delivery of goods may be included in the cost price.

Other expenses that may include VAT when conducting tax-free activities may include utility bills, communication services, costs for office supplies and other types of enterprise expenses.

There is no write-off

In the process of conducting business, cases arise when an enterprise switches to another type of taxation. In case of transition from general regime It is necessary to make an inventory of the remaining inventories in the warehouse.

Before the transition, enterprises try to reduce the balance of goods in the warehouse:

• VAT, previously accepted for deduction on goods received, must be restored and paid to the budget (Article 145 of the Tax Code of the Russian Federation);
• goods that will be used in activities not subject to VAT will be accounted for at the cost of capitalization - without VAT being included in the cost price.

The taxpayer cannot increase the cost of capitalization by the amount of VAT received before the transition. VAT is not taken into account as part of other expenses.

There is no further deduction of the recovered amount if the taxpayer's circumstances change. Accounting is carried out in a similar manner in relation to fixed assets and intangible assets.

If there is separate accounting when adding activities that are not subject to VAT, the taxpayer shall restore VAT on a quarterly basis.

How to write off VAT on expenses

VAT is written off on expenses at different times, determined by the presence of combined regimes and the inclusion of the tax either in the cost price or as part of other expenses.

Step-by-step instruction

When writing off tax as cost:

1. It is necessary to obtain documentary evidence of the value of the asset and accrued VAT.
2. For taxpayers using UTII, the amount of VAT is included in the cost of goods or products upon capitalization.
3. Taxpayers who apply the simplified tax system for “income” can take tax into account as expenses at any time; the order of inclusion does not affect taxation.
4. The amount of input VAT under the simplified tax system “income minus expenses” is taken into account only after payment is made to the supplier on the invoice.
5. When accounting separately, the write-off procedure is regulated by accounting policies.

When writing off VAT as other expenses:

Reflection in accounting and tax accounting (postings)

The following transactions are created in accounting:

Postings with expenses charged to other costs are made in the same way. In this case, tax accounting is no different from accounting.

How to register a write-off in 1C

Keeping records using the accompanying 1C program simplifies the write-off of VAT due to automation of the process:

1. In the accounting policy tab regarding VAT accounting, you must select “include in cost or write off as expenses in accordance with Art. 170 of the Tax Code of the Russian Federation."
2. The document that will carry out the movement is the “request invoice”.
3. In the “inventory” tab, you need to select batch accounting or by quantity and amount.

If it is necessary to write off VAT as expenses before moving inventory items, you can use manual posting that does not affect warehouse inventory.

How to write off under the simplified tax system

A special feature of VAT accounting under the simplified tax system is the recognition of tax independent expense.

The amount is placed on a separate line in the book of income and expenses with subsequent reflection in the declaration single tax.

When keeping records, it is necessary to take into account the cash method of maintaining income and expenses.

Writing off VAT as expenses has a number of features:

• It is possible to transfer the amount of tax on goods to expenses only after the actual sale of the asset. On this matter, there is a clear position of the Ministry of Finance, expressed in a letter dated September 24, 2012 No. 03-11-06/2/128;
• the basis for writing off VAT on materials is their transfer to production.
• when purchasing fixed assets or intangible assets on which VAT has been charged by the supplier, the write-off is not made as a separate line; the amount is included in the property. When using the simplified tax system “income minus expenses” (clause 2 of article 346.18 of the Tax Code of the Russian Federation), depreciation of the asset is calculated. Subsequent inclusion in costs in equal parts allows you to write off VAT over the entire service life.

All expenses, including indirect tax, must be documented and economically justified.

The documents include contracts, invoices, acts, invoices, waybills, trade invoices and consignment notes. To include VAT in expenses, the supplier must comply with the rules for issuing invoices.

Write-off of accounts payable for VAT

Amounts overdue accounts payable subject to write-off upon expiration of the generally established period limitation period– 3 years.

Organizations record amounts as part of non-operating income. The procedure is regulated by Article 250 of the Tax Code of the Russian Federation.

Accounts payable may include outstanding obligations to suppliers, amounts commodity loans for deferred supplies, as well as VAT accrued according to the documents.

The legislation determines whether the write-off of accounts payable is subject to VAT expired statute of limitations.

In the case of writing off the cost of goods of preliminary delivery or provision of work, the taxpayer must not restore the VAT indicated as a deduction. The position of the tax department is based on the fact that the goods were received.

What speaks in favor of confirming payment of tax to the budget is that the taxpayer must pay VAT upon shipment, regardless of the payment received.

Separately, it is necessary to consider the issue of accounting for VAT on advances received. A letter from the Ministry of Finance of the Russian Federation dated December 7, 2012 was issued on this issue. for No. 03-03-03/1/635.

The taxpayer has the obligation to pay tax on advances received for future supplies.

When writing off amounts of overdue debt from advances, the amount of VAT previously paid to the budget cannot be claimed as a deduction.

According to the letter of the Ministry of Finance of the Russian Federation dated February 10, 2010. for No. 03-03-03/1/58, the amount of VAT when writing off debt is not included in expenses or income.

The VAT charged by the supplier of goods, works, and services is paid by the enterprise when making payments for deliveries.

If there are no grounds for applying a deduction, the tax amount may be included in the expenses of an organization or individual entrepreneur.

The operation must be carried out in accordance with documentary evidence.

Write-offs as expenses must be made within a period of business clearly defined by law, taking into account the cash method or separate accounting of the enterprise.

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Sometimes it is required that the VAT presented by the supplier not be deducted or included in the price, but written off to some other account. Examples include the following situations:

• VAT must be written off to account 91.02, and not to the attribution account of valuables, and therefore inclusion in value cannot be used, for example, in the absence of a supplier invoice;
• the organization reissues invoices for payment mobile communications employees (above the limit), then VAT must also be charged in some proportion to account 73.03;
• when normalizing advertising expenses, VAT should be deducted as expenses are recognized in tax accounting for income tax, in this case, the balance of VAT at the end of the year should be written off to account 91.02;
• an error occurred in the last period and the balances on account 19 need to be corrected.

Such transactions should not be recorded accounting certificate, but with a special document “Write-off of VAT”. In the latest versions of Enterprise Accounting 3.0, it has become possible to fill out a document based on the “Receipt of goods and services,” which greatly simplifies the filling out procedure and allows you to avoid errors when entering data. Let's look at the form of the document and the features of filling it out.

On the “VAT to be written off” tab, the fields corresponding to the “VAT presented” register (a special register that expands the analytics of account 19 in the program) are indicated. These fields also correspond to account analytics 19: Supplier, Basis document, VAT account and VAT amount.

In the register, additional fields must be filled in: Type of value, amount excluding VAT, VAT rate and payment date. These additional fields must be filled out especially carefully, because... If you fill it out incorrectly, you will get incorrect balances in the “VAT presented” register.

If filling out is done manually, then you should obtain the balances in the “VAT presented” register and fill out the tabular part of the document according to them. The balances in the “VAT presented” register can be viewed in the “Universal Report” report. You must select the “VAT presented” register and in the settings add Indicators corresponding to the columns of the tabular part of the document.

On the “Write-off account” tab, the VAT write-off account and analytics are indicated. You can choose any account. When filling out on the basis of the document “Receipt of goods and services”, account 91.02 and the item of other income and expenses “Write-off of allocated VAT for other expenses” are automatically established.

When posted, the document generates transactions of the type DT “Write-off account” - KT 19 and movements in the “VAT presented” register. The correctness of filling out the completed document can be checked using the “Universal Report” report; it must be filled out in the same way as before. When checking, you should pay attention to the fact that lines with negative income correspond to lines with balances according to analytics.

If after reading the article you still have questions, you can ask them in this form. We will try to answer any questions regarding reflection in programs on the 1C:Enterprise 8 platform on the next business day.

In some cases, the supplier’s VAT cannot be deducted; the amount of this tax must be written off as expenses. Let's consider how such an operation is performed in the 1C program.

In 1C 8.3 there are two options for writing off VAT, which depend on the method of receipt of goods or materials:

• According to the advance report.
• According to the invoice using the same name.

Write-off of VAT on advance report

In the first case, when goods are purchased for cash and capitalized according to , VAT is written off automatically.

Figure 1 shows a document according to which 20 meters of electrical cable are delivered to the warehouse. At the same time, VAT in the amount of 76.27 rubles was allocated.

If there is no invoice for this receipt (or it has not been generated), then when posting, a VAT write-off transaction is generated to the other expenses account 91.02 (Fig. 2). The item of other expenses is set automatically - “Write-off of allocated VAT for other expenses”.

It is worth noting that in this case a constant difference arises, which is also calculated automatically.

Get 267 video lessons on 1C for free:

Write-off of VAT through a separate document

Let's consider the second option - (Fig. 3).

As you can see, the invoice has not been registered, but VAT in the amount of 450 rubles has been allocated (Fig. 4).

In Letter dated 04/06/2015 No. 03-03-06/1/19158, the Ministry of Finance confirmed that the amounts of taxes additionally assessed by inspectors during inspections can be taken into account in other expenses associated with production and sales. However, officials did not specify what taxes they had in mind. Is VAT included?

Amounts of taxes accrued by inspectors based on the results control activities, are taken into account as part of other expenses associated with production and sales. The Ministry of Finance came to this conclusion in Letter No. 03-03-06/1/19158 dated 04/06/2015. However, officials did not specify what taxes they had in mind. Does this include VAT, since the Tax Code of the Russian Federation has rules prohibiting its recognition for profit tax purposes? Let's try to answer this question based on the explanations of officials and judicial practice.

Non-payment (incomplete payment) of VAT amounts identified by the tax authority during the on-site or desk audit, can arise as a result of both an organization’s underestimation of the tax base (tax rate) and the unlawful use of tax deductions or their non-restoration in cases provided by law. Both, in principle, are regarded as the amount of additional VAT assessed by the inspectors.

We will not dwell on tax deductions in this article - this is a separate topic for discussion. In addition, amounts that, in the opinion of controllers, are included by the taxpayer in deductions in violation of tax rules, can hardly be considered accrued taxes in the sense in which they are applied in paragraphs. 1 clause 1 art. 264 Tax Code of the Russian Federation. Therefore, let’s talk about the following: is it possible to recognize, when calculating income tax, the amounts of VAT additionally assessed by inspectors due to the fact that the organization did not calculate them when selling goods (works, services) and, accordingly, at this moment (as well as after the end of the inspection) did not presented to the buyer for payment? In our opinion, this problem has several solutions.

Position of the Ministry of Finance

It is set out in Letter No. 03-03-06/2/20 dated 02/01/2011. The taxpayer (bank) contacted the financial department with such a problem. An on-site inspection was carried out against him, as a result of which inspectors revealed non-payment of VAT for 2006 - 2008. The arrears arose due to the fact that the bank did not tax transactions carried out within the framework of agency agreements By settlement and cash services for the benefit of third parties. Having extinguished this debt in 2010, I asked: is it possible to take into account the amounts of VAT paid from one’s own funds for profit tax purposes based on paragraphs. 1 clause 1 art. 264 of the Tax Code of the Russian Federation?

It is not difficult to guess that the officials' answer was negative. The basis is the provisions of paragraph 19 of Art. 270 Tax Code of the Russian Federation. Let us recall that according to this norm, when determining the tax base, expenses in the form of tax amounts are not taken into account. presented in accordance with the Tax Code of the Russian Federation, the taxpayer to the buyer (acquirer) of goods (work, services, property rights), unless otherwise provided by the Tax Code of the Russian Federation.

What can you find fault with in these explanations of the Ministry of Finance?

Yes, the amounts of VAT that the taxpayer-seller presented for payment to his counterparties-buyers as part of the price of goods (work, services) sold are not included in expenses. And the reason for this is the indirect nature of the tax. The seller determines the amount of VAT that must be received from buyers and undertakes to transfer it to the budget, having previously reduced it by the amount of tax presented to him for payment in the cost of purchased goods (works, services).

Thus, the taxpayer, when fulfilling his obligations to the budget for VAT actual expenses does not carry. After all, the source of its payment is the funds of buyers, and not the taxpayer himself. True, these conclusions are valid only if the latter presents the tax to the counterparties.

It would seem that there is no alternative to this. In paragraph 1 of Art. 168 of the Tax Code of the Russian Federation says in black and white: when selling goods (work, services), the taxpayer in addition to the price (tariff) of the goods (work, services) sold must present the appropriate amount of tax for payment to the buyer of these goods (works, services). There are no exceptions to this legal requirement. That’s why, probably, in paragraph 19 of Art. 270 of the Tax Code of the Russian Federation, the presentation of VAT amounts to the counterparty is spoken of as a fait accompli, and not as an event that, with some degree of probability, is about to occur.

What happens? For taxpayers who ignored (no matter for what reason) the requirements of paragraph 1 of Art. 168 of the Tax Code of the Russian Federation, restrictions provided for in paragraphs. 1 clause 1 art. 264 of the Tax Code of the Russian Federation for the recognition of amounts of accrued taxes for tax purposes do not apply? After all, according to paragraph 19 of Art. 270 of the Tax Code of the Russian Federation cannot be taken into account in expenses only tax amounts presented to buyers. And since this has not been done, there is no reason for not including in other expenses the VAT amounts that the organization will have to contribute to the budget from its own funds. Now, if normal instead of the word "presented" was listed "subject to presentation", then it’s a different matter: taxpayers would have no reason to take into account indirect tax as part of expenses that reduce the taxable base for profit. But the law of the subjunctive mood does not tolerate. Judicial practice is an example of this.

Position of the judiciary

Let's start with the fact that in law enforcement practice on the issue under consideration, there are judicial decisions made in favor of both tax authorities and taxpayers. However, it should be noted that the latter were supported by the arbitrators in later decisions. For convenience, we present arbitration practice in tabular form.

Indicators	Court decisions in favor…
	...taxpayers	…tax authorities
Details of judicial acts	Resolutions: – AS VVO dated 05/07/2015 No. F01-942/2015 in case No. A11-4982/2014; – FAS DVO dated June 19, 2014 No. F03-2381/2014 in case No. A73-3481/2012, dated September 2, 2013 No. F03-3614/2013 in case No. A73-16254/2012	Resolutions: – FAS DVO dated September 15, 2011 No. F03-4073/2011 in case No. A80-276/2010; – FAS MO dated May 21, 2009 No. KA-A40/4466-09-2 in case No. A40-56737/08-33-236
Judges' findings	Additional assessed by tax authorities and paid at the expense of VAT’s own funds (without presenting it for payment to buyers) subject to accounting taxpayer when calculating the taxable base for income tax	Current tax legislation not provided inclusion of additional VAT amounts accrued during a tax audit as expenses that reduce income when calculating income tax
Arguments of the judges	When calculating the tax base for profit, VAT amounts received from buyers of goods (works, services) are not taken into account when determining the amount of income from sales (clause 1 of Article 248 of the Tax Code of the Russian Federation) and, as a result, are not included in expenses (clause 19 Article 270 of the Tax Code of the Russian Federation). In contrast to the stated regulation, the disputed tax amounts were not presented in addition to the cost of goods (work, services) sold and, due to this circumstance, were paid by the taxpayer at his own expense and were not reimbursed by the buyer in any other way. Thus, paragraph 19 of Art. 270 of the Tax Code of the Russian Federation is not applicable in this case, since it applies only to VAT amounts presented by the taxpayer to the buyer. Therefore, paragraphs. 1 clause 1 art. 264 of the Tax Code of the Russian Federation, which provides for the accounting of accrued tax amounts as expenses. In addition, the norms of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation (which the inspectorate refers to) along with Art. 171 of the Tax Code of the Russian Federation determine the procedure for accounting not for “outgoing” but for “incoming” VAT. In paragraph 2 of Art. 170 of the Tax Code of the Russian Federation contains provisions that are an exception to general rule about declaring this tax as a tax deduction, and not from the rule provided for in paragraph 19 of Art. 270 of the Tax Code of the Russian Federation, which is subject to application only in relation to “outgoing” VAT calculated by the taxpayer on transactions of sale of goods (works, services)	According to paragraph 19 of Art. 270 of the Tax Code of the Russian Federation, when determining the tax base for profit, expenses in the form of taxes presented in accordance with the Tax Code of the Russian Federation by the taxpayer to the buyer (acquirer) of goods are not taken into account, if other not established by the Tax Code of the Russian Federation. Cases of attributing VAT to costs of production and sale of goods (works, services) are enshrined in Art. 170 Tax Code of the Russian Federation. Disputed amounts of VAT under the specified norm do not fall under,because they were subject to presentation of goods (works, services) to buyers. The fact that additional accruals based on the results tax audits behind previous periods The taxpayer did not present the amount of VAT for payment to counterparties, but contributed it to the budget at his own expense, does not mean that the provisions of clause 19 of Art. 270 Tax Code of the Russian Federation. The seller’s obligation to present to the buyer, in addition to the price (tariff) of the goods sold, the corresponding amounts of VAT is enshrined in Art. 168 Tax Code of the Russian Federation. In this case, the seller has the right collect from the buyer the amounts constituting VAT not paid in settlements for goods sold (work, services) (in making this conclusion, the arbitrators of the Moscow District referred to clause 9 Information letter Supreme Arbitration Court of the Russian Federation dated December 10, 1996 No. 9 “Review judicial practice application of legislation on value added tax")

Now let's speculate

As we can see, the stumbling block to the identified problem is the provisions of paragraph 19 of Art. 270 Tax Code of the Russian Federation. According to judges who are loyal to the persons being inspected, this norm is calculated exclusively on taxpayer-sellers and applies only in relation to the “outgoing” tax, that is, not subject to presentation to the buyer (as required by paragraph 1 of Article 168 of the Tax Code of the Russian Federation), and actually presented. In this regard, the arbitrators reject the tax authorities’ reference to clause 2 of Art. 170 of the Tax Code of the Russian Federation, which provides a closed list of cases when amounts of “input” tax are attributed to production and sales costs. According to the judges, the norms of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation are not the “other” as indicated in paragraph 19 of Art. 270 Tax Code of the Russian Federation. Is it so? Let's speculate.

Let us quote the last of these norms once again: when determining the tax base, expenses are not taken into account in the form of amounts of taxes presented in accordance with this Code by the taxpayer to the buyer (acquirer) of goods (work, services, property rights), unless otherwise provided by this Code, as well as amounts of trade tax.

Indeed, what is deducted from the norm first of all is that it talks exclusively about the taxpayer-seller and only about the “outgoing” tax. But then what other cases did the legislator mean? Are there any rules in the Tax Code of the Russian Federation that allow an organization to include amounts of “outgoing” VAT as expenses? We were unable to find such norms (although there is one “loophole”, more on that later).

But what if we read the word “presented” not only in relation to the seller, but also to the buyer? Then, in our opinion, everything falls into place. After all, neither the amounts of indirect tax presented by the taxpayer-seller nor the amounts of VAT presented to the taxpayer-buyer are included in expenses. But! There is an exception to this general rule, and, we believe, one is the cases enshrined in paragraph 2 of Art. 170 Tax Code of the Russian Federation. And they concern only the “input” tax. It turns out that tax legislation does not provide for the inclusion of “output” VAT (including that accrued by inspectors based on the results of a tax audit) as an expense when calculating income tax. How do you like this interpretation of the analyzed norm? This is exactly how the courts reasoned when they sided with the inspectors.

Now regarding the actual presentation of VAT amounts to the buyer. As noted above, from the provisions of paragraph 19 of Art. 270 of the Tax Code of the Russian Federation it follows that only VAT amounts that were documented by the seller for payment to the buyer fall into the category of profits not taken into account for tax purposes.

For your information

In arbitration practice, we were able to discover a different interpretation of the provisions of this rule. Thus, in the Resolution of the FAS ZSO dated January 23, 2006 No. F04-2578/2005(18865-A27-40), F04-2578/2005(18884-A27-40) in case No. A27-21352/2004-6 it is said: in accordance from paragraph 19 of Art. 270 of the Tax Code of the Russian Federation, expenses should not include VAT, which the taxpayer presented or should have presented to the buyer when selling goods (works, services).

Judging by the decisions made in favor of taxpayers, arbitrators do not oblige the latter to present to their counterparties the amounts of VAT accrued based on the results of tax audits. Why is this happening? Perhaps the servants of Themis believe that if the tax is calculated not by the taxpayer himself at the time of sale, but by the tax authority during control activities, the provisions of paragraph 1 of Art. 168 of the Tax Code of the Russian Federation is it possible not to comply? It turns out that the organization, at its own discretion, decides when to issue additional VAT amounts assessed by inspectors for payment to the buyer, and when not to do this and transfer them to the budget at its own expense.

By the way, in cases No. A73-3481/2012 and No. A73-16254/2012 considered by the Federal Antimonopoly Service, the taxpayer did just that. Of the additional VAT assessed by the inspectors in the amount of 22 million rubles. he presented tax for payment (3 million rubles) to only one of the counterparties, and the remaining 19 million rubles. contributed to the budget at his own expense, including this amount in tax expenses. Judges based on this fact of selective application by the organization of the provisions of paragraph 1 of Art. 168 of the Tax Code of the Russian Federation did not focus attention.

Let us add: when resolving these disputes, the district arbitrators used as arguments the conclusions made by the Presidium of the Supreme Arbitration Court in Resolution No. 15047/12 dated 04/09/2013 in case No. A40-136146/11-107-569. The tax authorities considered that the reference to this judicial act incorrect. In our opinion, the controllers' claims are not unfounded. Let me explain.

The dispute considered by the senior judges concerned the attribution of VAT amounts to expenses, on one's own calculated by the taxpayer at a rate of 18% and paid by him to the budget in connection with non-confirmation of the right to use zero rate By export operations. The Presidium of the Supreme Arbitration Court came to the conclusion that clause 19 of Art. 270 of the Tax Code of the Russian Federation is not applicable in this case, since the company did not present VAT for payment to contractors. This means that there is no reason for not using paragraphs. 1 clause 1 art. 264 Tax Code of the Russian Federation.

But! The fact is that the Tax Code of the Russian Federation is obliged to present VAT to foreign buyers (as opposed to Russian ones) not provided. From paragraph 9 of Art. 165 of the Tax Code of the Russian Federation follows if the taxpayer shipped goods for export, but in fixed time has not submitted to the inspection documents confirming the validity of the application of the 0% rate, then he is obliged to calculate and pay to the budget (note, at his own expense) VAT on the cost of goods sold for export. By the way, if a number of conditions prescribed in the Tax Code of the Russian Federation are met, these funds are subject to return to the taxpayer.

Agree, the circumstances of the cases are completely different. The only similarity is that in both cases the taxpayers bore the costs on paying tax from your own Money. But everyone had their own reasons for this: compliance with the requirements of the law and decisions tax authority based on the results of the inspection. Would judges be favorable to taxpayers if they had not paid the accrued tax into the budget (after all, according to paragraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, tax amounts are taken into account in other expenses, regardless of the fact of payment)? We believe the outcome of the case would have been different.

For your information

In the Resolution of the Federal Antimonopoly Service of North Kazakhstan dated August 10, 2009 in case No. A32-5096/2007-12/27, the fact of payment of VAT contributed by the company to the budget in pursuance of the inspector’s decision was the basis for the arbitrators’ conclusion on the lawful recognition of this tax for profit tax purposes. Moreover, these amounts, the judges decided, should be taken into account in the composition non-operating expenses in accordance with paragraph 20 of Art. 265 Tax Code of the Russian Federation.

Let's sum it up

So, we analyzed the positions of the competent and judicial authorities on the identified problem, indicated the weak and strengths their reasoning. Now let us present to the readers our own position on the controversial issue.

The legislation obliges taxpayers to contribute to the budget the amounts of VAT accrued by the inspectorate as a result of their illegally understating the tax base for this tax. Taxpayers do not argue with this.

Since the decision of the tax authority must be executed within a limited time frame, organizations, as a rule, repay the arrears at their own expense. This is due to the fact that failure to receive funds (and, accordingly, VAT amounts) in payment for shipped goods (works, services) does not relieve the taxpayer from the obligation to calculate and pay VAT on sales to the budget. After all, according to the general rule established by paragraphs. 1 clause 1 art. 167 of the Tax Code of the Russian Federation, the moment of determining the tax base for VAT is the day of shipment (transfer) of goods (work, services).

The Tax Code of the Russian Federation contains a rule (clause 1, clause 1, article 264), according to which the amount of calculated tax is subject to accounting as part of income tax expenses. However, since the nature of an indirect tax (and VAT is such) involves reimbursement of the taxpayer’s expenses for its payment to the budget by the buyer of goods (works, services), in paragraph 19 of Art. 270 of the Tax Code of the Russian Federation contains a provision that prohibits taking into account the amount of VAT that must be presented to customers in expenses.

But! The meaning of this prohibition, we believe, loses force in cases where the taxpayer-seller (for reasons beyond his control) either deprived of the opportunity to present the amount of VAT to its counterparty (for example, in the event of its liquidation), or actually doesn't receive there is no compensation from the latter, even if the fact of presentation of tax for payment took place. Moreover (attention!) the amount of VAT not received by the seller becomes a receivable arising from the contract and associated with payment for goods (work, services). Therefore, after the expiration of the limitation period, this debt can be taken into account by the organization for tax purposes as a loss based on the provisions of Art. 265 and 266 of the Tax Code of the Russian Federation. At the same time, the restriction on the recognition of expenses established in clause 19 of Art. 270 of the Tax Code of the Russian Federation does not prevent the writing off of doubtful debts.

note

The Ministry of Finance is not against write-offs VAT amounts as part of accounts receivable after the expiration of the limitation period (see letters dated July 24, 2013 No. 03-03-06/1/29315, dated August 3, 2010 No. 03-03-06/1/517). The Presidium of the Supreme Arbitration Court (Resolution No. 6602/05 dated November 23, 2005) is of the same opinion.

The fact that the voiced approach has a right to exist is evidenced by arbitration practice. Example - Resolution of the AS SZZ dated December 12, 2014 in case No. A42-4051/2012.

The essence of this matter is as follows. The taxpayer believed that the activities he carried out were not subject to VAT, so he issued tax-free invoices to his counterparties. The VAT amounts, of course, were not allocated and, accordingly, were not paid by the buyers in the acts of work performed.

Subsequently, the taxpayer realized that he had violated the provisions of Sec. 21 Tax Code of the Russian Federation. So he adjusted his tax obligations, submitting updated declarations for the relevant periods in which VAT was calculated for payment. The organization contributed these amounts to the budget from its own funds.

But the taxpayer did not stop there. Guided by paragraph 1 of Art. 168 of the Tax Code of the Russian Federation, he sent notices to his counterparties about the need to pay additional VAT. The company attached corrected invoices to these notices, which were left by buyers without response and without payment. In this regard, after waiting for the expiration of the statute of limitations, the organization, in compliance with all rules, wrote off in tax accounting accounts receivable, consisting of VAT amounts. And she did this, as the court considered, on completely legal grounds.

According to the controllers, clause 19 of Art. 270 of the Tax Code of the Russian Federation and in this situation prevented the recognition of VAT amounts additionally accrued by the company in expenses. The arbitrators did not agree with this approach. They decided: since the amount of tax was additionally presented to buyers in the prescribed manner, but was not paid by them, the company has the right, on the basis of clause 1 of Art. 252, pp. 2 p. 2 art. 265, paragraph 2 of Art. 266 and paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, reflect the corresponding receivables as a bad debt in the expenses of the period in which its collection expired.

So, we have given several ways to recognize, for profit tax purposes, VAT amounts additionally assessed by the inspectorate based on the results of control activities and paid to the budget by the inspected person at his own expense. Which one should you prefer to avoid disputes with tax authorities? The choice is yours.

Additionally, read the article “During on-site inspection additional taxes have been assessed. How and when to take them into account in expenses?” in this issue of the magazine.

The subject of these legal proceedings were the same circumstances, established during different audits (on-site and desk) of the same taxpayer.

About it judicial act described in the article by E. G. Vesnitskaya “The Supreme Arbitration Court of the Russian Federation: VAT on unconfirmed exports - expenses of the organization” (No. 10, 2013).

According to this norm, non-operating expenses include other justified expenses.