According to the financial department, the company does not have the right to deduct VAT when purchasing goods at retail, even if the tax amount is highlighted in the cash receipt on a separate line. It will not be possible to include VAT as an expense when calculating income tax. This conclusion is contained in the letter of the Ministry of Finance of Russia dated January 24, 2017 No. 03-07-11/3094.
The situation that financiers considered occurs in practice all the time. The employee was given cash on account to purchase, for example, stationery. The employee attached a cash receipt to the advance report, in which the VAT amount was separately allocated. There is no invoice. Question: is it possible to in this case deduct VAT? And if not, is it legal to include this tax as an expense when calculating income tax?
Note that the problem is very relevant. The fact is that from July 1, 2017, all cash register receipts will contain both the VAT amount and the tax rate. After all, from this date, sellers will completely switch to a new type of checkout. And among mandatory details The cash register receipt printed by these cash registers indicates the amount and rate of VAT (clause 1 of article 4.7 Federal Law dated May 22, 2003 No. 54-FZ).
Experts from the Russian Ministry of Finance began their answer with general provisions Chapter 21 of the Tax Code of the Russian Federation. They indicated that the list of documents on the basis of which VAT amounts are deducted is contained in paragraph 1 of Art. 172 of the Tax Code of the Russian Federation. It includes:
invoices issued by sellers;
documents confirming the actual payment of tax amounts when importing goods into the Russian Federation;
documents confirming payment of tax amounts withheld by tax agents;
other documents in cases provided for the deduction of VAT paid by the company directly to the budget, as well as as part of travel and entertainment expenses (clauses 3, 6-8 of Article 171 of the Tax Code of the Russian Federation).
Based on this, financiers concluded that the Tax Code does not provide for the specifics of deducting VAT in relation to goods purchased in retail trade. Therefore, if a company has a cash register receipt, even with a separate tax amount allocated, but there is no invoice, the tax cannot be deducted.
Note that the courts are not so categorical. Thus, the Presidium of the Supreme Arbitration Court of the Russian Federation, in its resolution dated May 13, 2008 No. 17718/07, indicated that, in accordance with clause 7 of Art. 168 of the Tax Code of the Russian Federation, when selling goods for cash in retail trade, the requirements for preparing payment documents and issuing invoices are considered fulfilled if the seller issues a cash receipt or other document to the buyer established form. Therefore, if payment for goods was made including VAT, this tax the buyer has the right to take deductions.
As for accounting for non-deductible VAT as an expense when calculating income tax, here too the position of the Ministry of Finance is not in favor of companies. This amount of VAT cannot be included in the cost of purchased goods, since this is not provided for in clause 2 of Art. 170 Tax Code of the Russian Federation. And according to paragraph 1 of Art. 170 of the Tax Code of the Russian Federation, in other cases, the amounts of VAT charged to the buyer when purchasing goods are not taken into account in income tax expenses.
An advance report from the accountable person is drawn up, which can be found in the section Bank and cash desk – Cash desk – Advance reports.
In the header of the document you must indicate:
- from- date of preparation of the advance report;
- Accountable person - the individual who provided the advance report.
Reflection of previously issued accountable amounts in the advance report
October 17 Druzhnikov G.P. brought an advance report for previously issued accountable funds in the amount of 30,000 rubles.
If the employee was previously given funds, they should be indicated on the tab Advances .
You can fill out this tab only by selecting documents using the button Add. Advances to accountable persons may be issued in the following documents:
- Issue monetary documents type of operation Issuance to an accountable person , for example, if the Organization acquired or transferred them to an accountable person.
- Cash withdrawal type of operation Issuance of accountable personsat , If .
- Debiting from current account type of operation Transfer to an accountable person , If .
In our example, Druzhnikov G.P. an advance in the amount of 30,000 rubles was previously issued.
If advances have not been previously issued, then this tab is not filled in, and reimbursement of expenses to an employee made from personal funds for the needs of the organization is Bukhekspert8 recommends making payments through the “Settlements for other transactions” account.
How to prepare an advance report when purchasing materials and inventory items
Let's look at how to conduct an advance report in 1C 8.3 for the purchase of materials and goods using the example of the purchase of stationery by an accountable person.
- check with allocated VAT for the purchase of stationery from Kontur LLC:
- A4 paper - 5 points at a price of 236 rubles. (including VAT 18%);
If accountable person provided primary documents for the purchase of materials, goods or other inventories (MPI), then their list is indicated on the tab Goods .
For the inventories for which the employee reported, additional documents Receipt (act, invoice) no need to create! The posting of materials and goods to the warehouse purchased by the accountable person is carried out by a document Advance report .
On the tab Goods fill in the name, number of inventories and the amount for which they were purchased, as well as data on the submitted VAT, the supplier and the document on the basis of which VAT can be deducted.
Advance report SF. When posting a document Advance fatherT Invoice issued for the amount of VAT entered in the column VAT, which can be taken for deduction.
SF is not placed, while highlighted in primary document VAT is indicated in the column VAT .
As a result of the document Advance fatherT
If the accountant has paid the supplier for the goods, and there has been no delivery, the goods have not arrived at the warehouse, and there is only a receipt for payment, then it is necessary:
- The acquisition of inventory items should be processed through when they arrive at the organization. In this case, nothing is indicated;
- indicate payment to the counterparty on the tab Payment .
Daily and travel expenses in the advance report
Let's look at how to reflect daily allowances and business trip expenses in the advance report using the following example.
Daily allowances in the Organization in accordance with the Regulations on Business Travel are paid at the rate of 700 rubles/day, in total - 4,200 rubles.
- railway ticket (Moscow-Sochi) in the amount of 4,000 rubles. (including VAT 18% - 120 rubles);
- railway ticket (Sochi-Moscow) in the amount of 5,000 rubles. (including VAT 18% - 130 rubles);
- receipt and SF for hotel accommodation in the amount of 9,440 rubles. (including VAT 18%).
Travel expenses (including daily allowances issued to an employee) are indicated on the tab Others .
Services and other costs in the expense report in 1C 8.3 using the example of postage costs
Let's look at how to fill out an advance report in 1C for the purchase of postal services using the following example.
- KKM check for payment postage in the amount of 354 rubles (including VAT 18%);
All expenses of an accountable person that do not have a material form are taken into account on the tab Other .
The data of the primary document, the name of the costs and their amount, as well as data on the submitted VAT, the supplier and the document on the basis of which VAT can be deducted are entered. Here it is also necessary to show the postage stamps that were used and reflected in accounting as monetary documents.
If the accountant attached to the document Advance report invoice issued to the organization, then you need to check the box SF. If, instead of the SF, documents are attached that correspond to the characteristics of the form strict reporting(BSO), for example, tickets, then you must additionally check the box BSO. When posting a document Advance report a document will be created automatically Invoice issued for the amount of VAT indicated in the column VAT. This amount of VAT can be deducted.
If only a primary document is attached (for example, a cash register receipt), in which VAT is highlighted, then the checkbox SF is not included, while the VAT allocated in the primary document is entered in the column VAT. As a result of the document Advance report such VAT will be written off as expenses not taken into account when taxing profits.
Payment to the counterparty in the advance report
Let's look at how to fill out an advance report in 1C for payment to a counterparty using the following example.
- bank order for Internet payment in the amount of 1,534 rubles.
An employee's advance report for the transfer of an advance or payment to a counterparty is drawn up on the tab Payment .
Reading time: 5 min
The rules for accounting for value added tax are characterized by a number of features based on the availability of documents provided by the reporting person. The right to use the deduction arises if the seller provides an invoice.
Dear readers! Each individual case is individual, so you can check with our lawyers for more information.Calls to all numbers are free.
No invoice
However, a situation often arises when, when making a purchase using advance payments, the seller does not provide an invoice. This situation typical for purchases for small amounts.
At the same time, even in the absence of this document It is possible to receive a deduction for value added tax if settlement document, be it or receipt order, contains value added tax written on a separate line.
The opportunity is present due to the lack of unambiguous explanations of this situation in the Tax Code Russian Federation.
The position of the fiscal authorities is ambiguous; documents from various departments contain a certain amount of contradiction among themselves. Thus, letter No. 03-07-11/335 of the Ministry of Finance of the Russian Federation dated August 3, 2010 contains a provision that tax amounts cannot be accepted without providing the corresponding deductions for value added tax.
In turn, in clarification of these documents, the Russian Ministry of Finance indicated that these letters should be considered as consulting, explanatory and recommendation materials.
Judicial decisions, on the contrary, are made mostly in favor of , as a result of which, among other things, there are grounds for challenging the actions of the Federal tax service of the Russian Federation regarding the refusal to accept these amounts for deduction for value added tax.
For example, according to the decision Constitutional Court Russian Federation dated October 2, 2013 No. 384-O indicating that the invoice cannot be positioned as the sole basis, used to obtain
At the same time, if the amount is not allocated, then according to the letter of the Office of the Federal Tax Service of the Russian Federation for the city of Moscow dated January 10, 2008 No. 19-11-603, the taxpayer has the right not to deduct VAT from the price, but include the tax amount in expenses.
Issuance of money on account
Since 2014, not only full-time employees, but also those employed in accordance with civil law contracts have the right to be accountable persons when issuing money. The Central Bank of the Russian Federation, in its instruction dated March 11, 2014 No. 3210-U, clarified the possibility of issuing money no limits when compiling .
Also, in the event of a decision by the accountable person on the distribution of issued Money To third parties, cash flows are carried out in any form. The main thing for submitting a correct report to the tax authorities will be confirmation of the expenditure of funds in the interests of the enterprise.
As an example of accepting positive court decisions in these situations, the decision of the court of appeal dated October 8, 2007 No. 09AP-12853/2007-AK should be cited.
In turn, installed Central Bank The Russian Federation cash limit of 100,000 rubles remained unchanged. As directed Central Bank Russian Federation dated October 7, 2013 No. 3073-U “On cash payments”, the accountable person has the right to make purchases in one place at maximum amount, equal to 100,000 rubles.
An important condition for accepting VAT for deduction will be the correct execution of documents provided by the accountable person. At the same time, the requirements for documents of executive and judicial authorities on this issue differ. Let's figure out how to account for VAT advance reports.
How to account for VAT in advance reports
Expenditure of accountable funds is, as a rule, cash payments. In this connection, difficulties arise in the administration of VAT. Article 172 of the Tax Code of the Russian Federation determines that the basis for deducting value added tax is an invoice (IF).
Meanwhile, this document is issued in settlements with legal entities, most often with non-cash payment. In the case of spending accountable funds, the norm is cases when goods (work, services) are released to the “accountable” as to an individual, without setting the SF. This happens when making payments to retail companies and small firms.
If the specified document is issued, then it is not difficult to take into account the amount of tax. These amounts are posted as input VAT with subsequent deduction.
There are two ways to reflect VAT in the advance report in accounting and tax accounting.
1. The method of reflecting VAT according to the approved advance report involves the following entries:
If there is no SF, then the payer still has the opportunity to write off VAT. This is associated with possible claims from tax authorities, but the prospects for using this right are favorable.
How to conduct an advance report if VAT is highlighted in the check, but there is no invoice
With the transition of retailers to online checkouts since 2017, mandatory The tax amount is indicated on the cash receipt. It would seem that this fact removes questions about the right of organizations to deduct without registering a tax return. However, the position tax authorities and the Ministry of Finance in this case is not on the side of the taxpayer.
So, according to Art. 21 of the Tax Code of the Russian Federation, the taxpayer has the right to receive written explanations from the Ministry of Finance on the application of Russian legislation on taxes. Financiers provide this opportunity by issuing by-laws. On the issue of VAT deduction, the opinion is clear: there is a strictly defined list of documents that give the right to deduct VAT on an advance report. The Department refers to Art. 171-172 Tax Code of the Russian Federation.
This list includes:
- payment documents confirming payment of VAT when importing goods from abroad (customs declaration);
- other documents can serve as a basis for tax deduction if they confirm payment of VAT directly to the budget, as well as payment of travel and entertainment expenses;
- documents confirming tax payment tax agent;
- when purchasing property for inclusion in the authorized capital, the basis may be documents on the transfer of assets.
In all other cases, the Ministry of Finance in its Letter dated January 24, 2017 No. 03-07-11/3094 explains that the SF is required to accept VAT for deduction.
In addition, VAT that is not deducted cannot be expensed when calculating income tax. The Ministry of Finance argues that Art. 170 of the Tax Code does not indicate this type of expense. However, the department indicates in the letter that the normative act is explanatory and recommendatory in nature.
In addition, there is a positive arbitrage practice, taking the taxpayer’s side on this issue.
Resolution of the Supreme Arbitration Court dated May 13, 2008 No. 17718/07 explains that for a retail purchase, the requirement to issue an invoice is considered fulfilled if the seller has presented a document of the established form (cash receipt). By revising specific situation Higher Arbitration court allowed the deduction of VAT on a cash receipt. But this is rather an exception to the rule.
Despite the favorable judicial prospects, accountants prefer not to deduct tax amounts without registration in the Federation Council.
Is it necessary to highlight VAT in advance reports?
Let us remind you that information about the spent accountable amounts must be prepared in the form of an advance report on a unified form approved by the State Statistics Committee (AO-1). But the enterprise has the right to independently develop a report form containing the required details.
Important!
The expense report form, which is developed independently, must be approved by the local normative act(by order).
There are no clear instructions for filling out the advance report form. Our experts recommend that when entering data, you must comply with general rules office work. In addition, the form itself suggests that the allocated VAT must be indicated in the report.
Both on the front and on back side the form has fields for accounting entry indicating the correspondence of accounts. Obviously, the tax amount must be allocated for posting to account 19.
Common accounting practice in resolving disputes
In the course of daily activities, in-house specialists rarely take responsibility for defending the interests of the company, trying to avoid the risks of claims from tax and other government agencies. An accountant is essentially an employee who performs certain routine functions. And not every full-time accountant can exercise even the legal right to a VAT refund from the budget. Accounting workers prefer to leave the plus difference between incoming and outgoing VAT as an offset to future periods.
In addition, numerous nuances in the payment of VAT do not always fit within the competence of an ordinary specialist. For example, the right to deduct VAT on travel expenses Based on strict reporting documents, it is detailed with some restrictions. Thus, room and bar service and health services cannot be included in expenses.
In situations where in-house accountants are unsure of their actions or simply do not know how to approach a certain situation, it makes sense to seek help from an external expert. This can be either a “lone hero” or an outsourcing company. Typically solid accounting firm divides specialists into areas of work, taking into account their education and professional experience.
Our company has auditors, clerks, payroll accountants, tax law, lawyers specializing in registration foreign companies etc. Such a division by profile allows you to resolve issues as quickly and efficiently as possible - problems are solved not by a general accountant, but by a highly specialized specialist. But this is not the only advantage of outsourcing.
Order serviceAdvance or prepayment is payment received by the seller before the actual shipment of products or provision of services. The seller, who has received an advance payment from the buyer for upcoming deliveries, must issue him an invoice within 5 working days - clause 3 of Art. 168 of the Tax Code of the Russian Federation (?). Wherein the buyer also has the obligation to calculate and submit VAT to be paid to the budget at an estimated rate of 18/118 or 10/110.
The tax rate is applied depending on the rate at which the sale of goods (work, services) for which the advance was received is taxed.
Important! Upon receipt of an advance payment for future supplies of goods (work, services) that are not subject to VAT in accordance with Art. 149 of the Tax Code of the Russian Federation, there is no need to issue an advance invoice.
For purchases against advance payment by individuals
The advance report refers to primary accounting documents. It confirms the expenditure of funds issued on account to the employee. Supporting documents in the form of a cash register receipt, sales receipt or strict reporting form (SSR) are attached to the advance report. At the same time, mainly when making purchases through retail trade, no invoice is issued.
If VAT is not highlighted in the documents confirming payment, then the cost of goods (work, services) purchased for cash is included in expenses in full. In this case, value added tax is not allocated by calculation and will not be accepted for deduction.
Procedure for reimbursement of expenses incurred
VAT reimbursement involves reducing the amount of tax accrued for payment upon the sale of goods (work or services) through the use of a deduction.
The procedure for deducting advance payments is as follows:
The process of VAT refund from the budget takes place in the following stages:
- Drawing up a declaration with provision required package documents and submitting it to the Federal Tax Service. TO necessary documents include: invoices received and issued, invoices for receipt and release, checks and payment orders confirming the fact of payment, a book of purchases and sales (the journal is required only for some intermediary companies).
- Carrying out tax desk audit upon submission of the declaration. The results of the inspection are documented in a report indicating violations, if any.
- Receiving funds to the organization's account or repaying others tax obligations from these amounts.
Recording the fact of receipt of the document
The fact of receipt of an invoice for the advance payment must both sellers and buyers.
- The document is registered in the sales book by the seller (performer of the work) upon receipt of an advance payment within 5 calendar days.
- At this moment, the buyer has the right to accept the presented tax, if any, as a deduction, i.e. enters the advance invoice received from the seller into the purchase book.
- Next, the seller ships the goods and records the advance invoice in his sales book in order to deduct VAT.
- The buyer accepts the tax for deduction on the shipping invoice, and must restore the VAT from the advance payment, for which he registers the advance document previously received from the seller in the sales book (?).
Accounting Features
Postings
Let's look at the basic accounting entries advance reports employees.
For household needs
- Debit 71 Credit 50 – the employee received an advance.
- Debit 60 Credit 71 - materials purchased.
- Debit 10 Credit 60 – expenses are included in the cost of materials.
- Debit 19 Credit 60 - VAT on purchased materials is taken into account.
- Debit 91.2 Credit 19 – VAT is written off for other expenses.
- Debit 71 Credit 50 - additional payment was made to the employee.
On business trips
- Debit 71 Credit 50/1 – an advance was received for a business trip.
- Debit 19 Credit 71 – VAT included.
- Debit 68 Credit 19 – VAT deducted.
- Debit 44 Credit 71 – business trip expenses are taken into account.
- Debit 50/1 Credit 71 – return of unused funds to the company account.
How to reduce the amount of value added tax payable to the budget using prepayment?
In order to reduce the amount of value added tax, there are several ways. One of them is purchasing goods on the eve of submitting the declaration. Upon receipt from the seller of an advance invoice for the amount of the prepayment, the buyer receives the right to deduct VAT from this amount (clause 12 of Article 171 of the Tax Code of the Russian Federation), which will reduce the VAT payable to the budget.
In conclusion, we note that tax code defines the use of value added tax deduction on advance payments as a right and not an obligation. Organizations can exercise this right or can maintain records in another convenient way.
In case of deduction for the prepayment amount, the taxpayer must have the following documents:
- a correctly executed invoice for the advance payment from the buyer;
- documents that confirm the actual prepayment;
- an agreement that provides for the transfer of an advance payment.
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