VAT in accounting policies. Accounting policy for VAT. Separate accounting of input VAT Accounting policy with VAT in the generally established manner

02.03.2024

I dreamed about eggs: what could this mean?

Why do you dream of seeing the death of a relative according to dream books?

Hinton rogue reviews. Susan Hinton "outcasts" About the book "Outlaws" by Susan Hinton

Reviews of the book The True, Mad, Guilty Moriarty l The True, Mad, Guilty

Chapter 21 of the Tax Code of the Russian Federation obliges to reflect in the accounting policies of the organization certain provisions on the procedure for maintaining tax accounting. It is also possible, and sometimes even necessary, to clarify the procedure for applying certain provisions of the Tax Code, which are interpreted ambiguously.

The accounting policy adopted by the organization for tax purposes is approved by orders (instructions) of its head and is applied from January 1 of the year following the year of approval. Accordingly, such an order (instruction) must be issued on the last days of the previous year. The newly created organization approves the accounting policy no later than the end of the first tax period and applies it from the date of its creation.

Let's consider what and how needs to be reflected in the accounting policy.

Separate accounting of input VAT when carrying out simultaneously taxable and non-taxable (tax-exempt) transactions

For purchased goods (works, services), property rights that will be used exclusively in non-taxable activities, VAT presented by the supplier is included in their cost. For goods (works, services), property rights acquired only for transactions subject to VAT, it is accepted for deduction. Amounts of input VAT on goods (works, services), property rights, related simultaneously to taxable and non-taxable activities, are taken for deduction or taken into account in their value in the proportion in which they are used for the production and (or) sale of goods (works, services) ), property rights in the manner established by the accounting policy for tax purposes.

The proportion is determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped during the tax period.

The procedure for calculating VAT established in the accounting policy should not contradict the norms of the Tax Code. For example, if an organization’s tax period is a quarter, then it cannot be determined in the accounting policy that VAT will be distributed based on the results of the calendar month.

Since the Tax Code does not specify what value of goods (work, services), property rights should be taken to calculate the proportion, the taxpayer must determine this independently in the accounting policy.

Firstly, the cost of goods can be understood as both the selling price and the cost of goods shipped. However, according to the Ministry of Finance, the proportion should be determined based on all income that is revenue from the sale of goods (work, services): both subject to VAT and not subject to this tax, regardless of their reflection in the accounting accounts (as in the account 90, and on account 91), that is, based on the sale value of goods (work, services), property rights. Therefore, if in its accounting policy an organization establishes a different method for determining the proportion, then it will most likely have to defend its point of view in court.

Secondly, it is necessary to clarify how the cost of shipped goods (works, services), property rights will be determined:

excluding VAT;
in view of VAT.

The second option may lead to disputes with the tax authorities, since, according to clarifications of the Ministry of Finance of the Russian Federation and the tax service, when calculating the proportion, organizations should be based on comparable indicators, that is, take into account the cost of shipped goods (work, services), property rights excluding VAT.

As we can see, the regulatory authorities have already developed a certain point of view on the procedure for maintaining separate accounting. Therefore, organizations, when approving in their accounting policies the criteria that will be used in the distribution of input VAT, should assess their readiness for possible disputes with the tax service.

The accounting policy also needs to determine the method of maintaining separate accounting: - analytical (in particular, in tax accounting registers); - based on accounting data by introducing additional subaccounts, for example:

sch. 19 subaccount “VAT accepted for deduction”;
sch. 19 subaccount “VAT included in the cost of goods, works, services”;
sch. 19 subaccount "VAT subject to distribution".

We are left to discuss the last question regarding separate accounting - does the separate accounting methodology need to be enshrined in the accounting policy? Tax authorities insist that this is necessary. This is exactly the point of view that was expressed by the Moscow Directorate in 2007 in Letter No. 19-11/028237 and duplicated in 2010. Otherwise, you will be denied a deduction for general expenses.

If separate accounting is not maintained (Letter of the Ministry of Finance of Russia dated January 11, 2007 N 03-07-15/02):

VAT is not accepted for deduction and is not included in expenses taken into account when taxing profits only on those resources that are used for both taxable and non-taxable transactions;

VAT is accepted for deduction on resources used exclusively for operations subject to VAT.

At the same time, the courts believe that if the taxpayer applies the provisions of paragraph 4 of Article 170 literally, there is no need to rewrite them into the accounting policy. And the actual maintenance of separate accounting can be confirmed by any means: primary documents, accounting registers, documents independently developed for separate accounting. This is stated in the Decrees of the FAS of the East Siberian District dated 01/20/2011 N A58-2951/10 and the FAS of the Ural District dated 12/07/2010 N F09-9755/10-C2.

However, it is necessary to consolidate in the accounting policy the accepted methodology for determining the 5 percent barrier of non-taxable expenses in general expenses.

This very threshold 5 percent can be determined by simply separating from the costs recorded on account 26 those that are directly related to non-VAT-taxable transactions. That is, compiling a list of specific expenses with the corresponding amounts.

The most radical way is to prove that:

Either there are no expenses associated with VAT-free transactions at all, that is, they are equal to 0;

Or all general business expenses are not “production expenses” at all, since in accounting they are transferred from the credit of account 26 - bypassing the debit of account 20 - immediately to the debit of account 90. Then the “five percent” rule applies only to direct expenses.

Also, the accounting policy should describe the methodology for distributing input VAT between various implementations:

Domestic, taxed at tax rates of 10 and 18 percent;

Domestic and export, taxed at a tax rate of 0 percent.

The Moscow Federal Tax Service in one of its letters justifies this by the fact that the procedure for applying tax deductions for domestic and export transactions differs. This means that it is impossible to do without separate VAT accounting for purchased goods, works, and services. Moreover, the separate accounting methodology should provide the possibility of calculating the part of VAT attributable to resources used for export, based on accounting data and objective criteria chosen by the taxpayer.

Despite the fact that Chapter 21 of the Tax Code in relation to exports does not talk about separate accounting, tax authorities and courts also call it separate. Although it would be more correct to talk about separate, or separate, accounting.

I would like to draw your attention to the very interesting Definition of VAS N 7105/08. It formulates approaches to the formation of provisions for “export” accounting policies. So, acquired resources are divided according to the Tax Code into groups for which VAT amounts should be recorded:

Group 1 - the cost of resources is attributed directly to the cost of those products that are used for operations taxed at a rate of 18 percent;

Group 2 - the cost of resources is attributed directly to the cost of those products that are used for operations taxed at a rate of 0 percent;

Group 3 - the cost of resources is attributed directly to the cost of those products that are used for operations that are not subject to taxation;

Group 4 - the cost of resources cannot be fully attributed directly to the cost of production from the first three groups.

And precisely because the resources of the last group cannot be completely attributed to any operations, the VAT charged on them cannot be distributed otherwise than on the basis of accounting policies. And depending on the specifics of the organization’s activities, it should describe the rules for allocating and limiting resources. And the proportion provided for in paragraph 4 of Article 170 will be applied to this group.

This is what the accounting policy of an exporting taxpayer might look like. I borrowed it from the Resolution of the Federal Antimonopoly Service of the Volga Region dated 07/09/2009 N A57-5373/2008 and creatively reworked it, removing the specifics so that this accounting policy would suit the largest possible number of organizations.

┌────────────────────────────────────────────────────────────────┐

│ Accounting policy for VAT purposes

│Costs are divided into the following groups.

│1 Costs directly attributable to export operations:

│1.1. Agent remuneration

│1.2. Transport costs for exported goods

│1.3. Bank commissions for foreign exchange transactions

│1.4. Customs broker remuneration

│1.5. Customs clearance costs

│2. Costs related to the sale of products in general:

│2.1. Costs of goods and materials and services included in the cost

│products

│2.2. Telephone and Internet costs

│3. Costs not related to export operations:

│3.1. Administrative and management expenses, namely:

│3.1.1. Rental and leasing payments

│3.1.2. Consulting and information services

│3.1.3. Subscription to periodicals

│3.1.4. Costs of maintaining the register of shareholders

│3.2. Costs that, in the opinion of the tax authority, cannot be

│be classified as export operations, namely:

│3.2.1. Product storage costs

│3.2.2. Loading and unloading costs

│3.2.5. Waste disposal costs

│3.3. Costs of maintaining and maintaining facilities

│unfinished construction

│3.4. Costs of natural resource development

│Depending on the allocation of costs to one or another group of amounts

│VAT claimed on them are distributed according to the corresponding

│subaccounts of balance sheet account 19 and are presented for deduction in

│in accordance with current legislation.

└────────────────────────────────────────────────────────────────┘

In conclusion, I would like to remind exporters that:

If a taxpayer exports goods listed in Article 149 of the Tax Code of the Russian Federation, then he does not have the right to tax deductions. VAT must be included in the cost of goods. This was stated in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 14, 2004 N 8870/04;

Input VAT can also be deducted if the zero tax rate is not confirmed. This issue is addressed by Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 23, 2007 N 1238/07.

Condition 4: registration

The fact that deductions are possible only for goods accepted for registration is established by paragraph 1 of Article 172 of the Tax Code of the Russian Federation.

Let's look at what "registration" actually means. Arbitration courts have repeatedly stated that this is the acceptance of resources for accounting purposes. Moreover, it does not matter which account the purchased resource will be reflected in. The fact of acceptance for accounting in accordance with accounting rules is important.

When I talk about this condition, I am most often asked the question of what is considered the acceptance of a fixed asset for accounting: its reflection on account 08 “Investments in non-current assets” or 01 “Fixed assets”. I repeat: it doesn't matter. After all, the Tax Code does not contain any requirements in this regard. An example of this approach is the Resolutions of the Federal Antimonopoly Service of the Moscow District N KA-A40/978-10 and the West Siberian District N F04-3674/2009(9190-A67-25).

Here I would like to recall the famous saying of Thomas Hobbes: “If geometric axioms affected the interests of people, they would be refuted.” It was with these words that Lenin began his article “Marxism and Revisionism,” although he forgot to name its author.

Thomas Hobbes (04/05/1588 - 12/04/1679) - English materialist philosopher, author of the theory of social contract.

Considering that the norms of the Tax Code of the Russian Federation affect the interests of taxpayers and the budget, attempts are being made to refute many accounting axioms.

Thus, the Ministry of Finance disputes the acceptance for accounting of materials in transit, the ownership of which, according to the terms of the contract, passed to the buyer at the time of shipment. I'm talking about Letter N 03-07-11/318.

And once upon a time the courts agreed with this, for example, the FAS of the Volga District in 2007 in Resolution N A57-14388/06. The court then noted that PBU 5/01 uses the term “date of acceptance for accounting,” but it is not linked to the moment of transfer of ownership of the goods. To accept assets for accounting, the primary step is to establish control over them. If they have not yet arrived at the organization's warehouse, it does not control them. In this case, only receivables are taken into account, and not goods. Therefore, the court decided that it was impossible to take into account in May 2006 goods that arrived at the warehouse only in June. This means that tax deductions for these goods cannot be claimed until June.

When considering this case, the court ignored paragraph 26 of PBU 5/01. According to it, inventories that belong to the organization, but are in transit, are reflected in accounting. In this case, goods are accepted for registration at the moment of transfer of ownership of them from the seller to the buyer. And this moment is regulated in the purchase and sale agreement; this moment may also be the date of transfer of goods by the supplier to the carrier. And therefore, the deduction can be claimed by the buyer in the period in which the seller handed over the goods to the carrier.

It was this logic that the courts were guided by when making decisions in favor of taxpayers. Here are the details of several of them: Resolutions of the Federal Antimonopoly Service of the Ural District dated 06/03/2009 N Ф09-3493/09-С2, East Siberian District dated 02/10/2009 N А33-11818/07-Ф02-152/09, North-Western District dated 01.11 .2010 N A52-3413/2009. In the last few years I have not come across any contrary solutions. But you and I must be aware that although a deduction can be claimed before actually receiving the goods, a dispute with the tax authority is very likely. Therefore, it is advisable to establish in the accounting policy that the moment of registration of purchased goods is the transfer of ownership rights to them. This helped taxpayers defend their position in the Resolutions of the Federal Antimonopoly Service of the West Siberian District dated March 25, 2010 N A27-13864/2009 and dated October 4, 2010 N A27-975/2010.

By the way, the Federal Antimonopoly Service of the North-Western District, in Resolution N A56-3220/2008, states that the posting of purchased goods on account 90 “Sales” and not on account 41 “Goods” is not an obstacle to tax deduction. Of course, if there are primary documents confirming their registration. That is, even a taxpayer’s violation of accounting rules cannot be a reason for refusing a deduction.

In recent years, problems have also arisen with tax deductions for investors who are also customers-developers for capital construction work, which traditionally, on the basis of standard unified forms KS-2 and KS-3, are reflected in the debit of account 08 “Investments in non-current assets”.

According to the tax authorities, the taxpayer does not have the right to deduct VAT on work registered on the basis of monthly acts of acceptance of work performed in Form N KS-2, but has the right to do this only after the customer has accepted the result of the work performed in full in accordance with the contracts.

But arbitration practice supports taxpayers. A striking example is the Resolution of the Federal Antimonopoly Service of the Moscow District dated 04/07/2011 N KA-A40/2227-11. In it, the court confirmed the legality of accounting for capital construction work on account 08 “Investments in non-current assets”. And the inspectorate’s argument that the signing of acts in the KS-2 form does not mean acceptance of the work by the customer, but is accepted as a breakdown of the volume of work performed for preliminary settlements with contractors, was considered unfounded. After all, the accounting rules establish the obligation to record all business transactions that have taken place, while a unified form KS-2 has been established to formalize the acceptance of work performed.

In other words, an organization that is both a customer-developer and an investor has the right to accept VAT as a deduction for work performed by a contractor, subject to the general conditions of Articles 171 and 172 of the Tax Code of the Russian Federation, without waiting for the readiness of the facility as a whole.

Question. What primary documents confirm registration?

According to Article 9 of the Accounting Law, all business transactions must be documented in primary documents of standard unified forms approved by the State Statistics Committee of Russia.

Tax authorities insist on strict adherence to these standard forms. A favorite pastime of tax officials is refusing a tax deduction if:

The buyer has in his hands an act or invoice for goods of an unspecified form, and not an invoice in the TORG-12 form;

The seller of goods, instead of the TORG-12 form, filled out and submitted the M-15 form, intended not for the sale of goods, but for the release of materials to the outside;

There were errors or omissions in the design of the standard form TORG-12;

The buyer of the goods did not properly document the registration at his warehouse (for goods - this is the TORG-1 form, for materials - M-4).

Yes, taxpayers win all such disputes in the courts. However, I think that it is still easier to ensure the proper level of documentation of business transactions than to waste time on legal proceedings.

Question. Tell me, does taking property off-balance sheet also give you the right to a deduction?

Indeed, the term “registration” does not always imply the transfer of ownership of the goods and its acceptance into the balance sheet account.

For example, the lessee reflects the leased property in off-balance sheet account 001 “Leased fixed assets”. But this does not interfere with the deduction of import VAT on imported leased property. If, of course, it is used in transactions subject to VAT. After all, off-balance sheet accounting is also accounting. This is precisely the point of view that prevails in the courts. You can verify this by reading, for example, Resolution of the Federal Antimonopoly Service of the Moscow District N KA-A41/1065-09 or N KA-A40/6992-08.

By the way, acceptance for off-balance sheet accounting by the debit of account 002 “Inventory assets accepted for safekeeping” is also “acceptance for registration,” which gives the right to a tax deduction. The FAS of the East Siberian District came to a similar conclusion in Resolution No. A19-2776/08-57-F02-5451/08 dated November 6, 2008.

Currently, there are no recommendations from either the Ministry of Finance of the Russian Federation or the Ministry of Taxation of the Russian Federation on the rules for maintaining separate accounting, therefore, he must independently develop a methodology for maintaining separate accounting, the provisions of which should not contradict regulations and legislative acts.

It should be noted that tax department specialists in their explanations point to the mandatory approval of the applied methodology for separate accounting of amounts of “incoming” VAT by order of the head, for example, as an annex to the accounting policy. As examples, in particular, Letter of the Federal Tax Service of the Russian Federation for the city of Moscow dated October 20, 2004 No. 24-11/68949, which notes that the procedure for maintaining separate accounting should be reflected in the accounting policy of the organization for tax purposes. Letter No. 24-11/50004 of the Department of Tax Administration of the Russian Federation for the city of Moscow dated July 28, 2004 states that the taxpayer establishes the procedure for maintaining separate accounting of expenses independently on the basis of Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n “On approval of accounting regulations “Accounting policy of the organization” PBU 1/98.” The established procedure is annually formalized by order of the head of the organization, the integral annexes of which are the methodology for separate cost accounting and the working chart of accounts (sub-accounts).

On this basis, in some cases, tax authorities come to the conclusion that the absence of a methodology for separate accounting of taxable and non-VAT-taxable transactions directly in the accounting policy indicates that the organization has not developed a separate accounting methodology, which means that separate accounting is not maintained in violation of tax legislation . Arbitration courts do not support such a position. However, the presence in the organization’s accounting policy of an approved method of separate accounting will not only eliminate possible claims from the tax authorities, but will also strengthen the organization’s position in controversial situations.

As an example, we can cite the Resolution of the Federal Antimonopoly Service of the West Siberian District dated January 19, 2006 in case No. F04-9704/2005 (18821-A67-3). The subject of the trial was the decision of the Inspectorate of the Federal Tax Service of the Russian Federation to hold the entrepreneur accountable, assess additional tax, charge penalties and refuse to refund the amount of VAT, since, in the opinion of the tax authority, the entrepreneur unlawfully deducted the amount of VAT.

The court established and the case materials confirmed that during the audited period the entrepreneur provided services for subletting the premises and equipment he rented, and also carried out activities that were subject to the taxation system in the form of UTII. Consequently, the entrepreneur carried out operations that, by virtue of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, are recognized as subject to VAT taxation, as well as activities subject to UTII taxation.

During the audit, the tax authorities came to the conclusion that the entrepreneur registered in the purchase book invoices for the rental of premises and equipment, utilities, deducting the VAT indicated in them in full - both for transactions subject to VAT and for transactions , not subject to taxation.

The principle of distribution of VAT in the event that a taxpayer carries out both taxable and non-taxable VAT transactions is given in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. In a similar manner, separate accounting of VAT amounts is carried out by taxpayers transferred to pay UTII.

Since the legislation on VAT does not define the procedure for maintaining separate accounting, it can be understood as any reasonable methodology enshrined in the accounting policy of the organization and allowing one to reliably determine the necessary indicators. In order to confirm compliance with this requirement, the entrepreneur submitted an order on accounting policies for accounting and tax purposes. This order on accounting policy provided for separate accounting of costs for transactions subject to and not subject to VAT, segregation of VAT amounts for purchased goods (works, services) used to carry out transactions subject to and not subject to VAT.

Thus, the arbitration court came to the conclusion that the tax authority did not prove the presence in the actions of the entrepreneur of the offense charged to him.

Forms of maintaining separate accounting are chosen by organizations independently within the framework of generally established norms and rules. Separate accounting can be organized by opening appropriate sub-accounts (first and second order) to sales accounts, based on analytical accounting data. Similarly, you can determine the amount of costs related to activities.

Analyzing arbitration practice, we can conclude: when deciding what can be considered a separate accounting system, the courts accept any documents that allow them to reliably determine which part of the VAT relates to taxable and which part to non-taxable activities. When considering cases, the courts believe that the forms of separate accounting (that is, how the accounting is technically carried out - on accounts, sub-accounts, in statements or in a single calculation for the month, etc.) do not play a role and can be different.

Here are some examples:

· The court found it sufficient to determine the amount of VAT that an organization cannot reimburse, based on accounting data and primary accounting documents presented by the taxpayer (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 20, 2003 in case No. A43-3513/02-31-108 ).

· The court recognized the fact of maintaining separate records of goods upon their receipt (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District of December 3, 2001 in case No. A29-802/01A).

· The fact of maintaining separate accounting by the taxpayer is confirmed by reflecting transactions for the wholesale sale of goods along with retail (on UTII) in separate accounting registers (Resolution of the Federal Antimonopoly Service of the East Siberian District dated March 17, 2004 in case No. A78-2669/03-C2-25 /138-Ф02-796/04-С1).

· It was recognized as legal to maintain separate accounting by an organization on the basis of an inventory list of goods sold (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated May 29, 2003 in case No. F03-A51/03-2/1179).

· Keeping separate records of income and expenses when carrying out several types of activities is recognized as legal by maintaining a computer program for warehouse accounting (Resolution of the Federal Antimonopoly Service of the West Siberian District of May 17, 2004 in case No. F04/2685-1094/A27-2004).

· The right to VAT relief can be confirmed on the basis of invoices, books of purchases and sales, if the taxpayer uses them to calculate VAT attributable to different types of transactions (Resolution of the Federal Antimonopoly Service of the West Siberian District dated January 26, 2004 in case No. F04/346- 1399/A70-2003).

· The actual maintenance of separate accounting can be established on the basis of order journals, account cards, account balance sheets, consolidated cost sheets, work cost calculations (Resolution of the Federal Antimonopoly Service of the Moscow District dated January 8, 2004 in case No. KA-A40/10796-03, dated November 18, 2003 in case No. KA-A40/9196-03, dated October 8, 2003 in case No. KA-A41/7661-03).

· The absence in the order on accounting policy of an indication of maintaining separate accounting, when actually maintaining such, cannot serve as a basis for refusing the taxpayer to apply the benefit (Resolution of the Federal Antimonopoly Service of the West Siberian District dated January 26, 2004 in case No. F04/346-1399/A70 -2003).

In addition, we draw your attention to possible risks associated with the fact that the tax authorities may recognize the applied procedure for maintaining separate accounting in the absence of synthetic accounting (use of appropriate subaccounts) as absent. In support, we provide an excerpt from the Resolution of the Federal Antimonopoly Service of the East Siberian District dated May 6, 2002 in case No. A10-7005/01-4-F02-1029/02-S1:

“... in the absence of synthetic accounting, it is difficult to determine taxable and non-taxable turnover, since the level of synthetic accounting is precisely the general indicator on the basis of which the presence of separate accounting can be determined. The general ledger, in which there are no cost subaccounts for preferential and taxable costs, which is the main consolidated generalizing document of the enterprise’s accounting department, cannot serve as a source of this information. Analytical accounting data, in the opinion of the tax inspectorate, contain a lot of redundant information and cannot serve as a reliable source of the necessary information.”

But the court found these arguments of the applicant (tax authority) to be unfounded.

Thus, if your organization does not want to create possible judicial precedents, we recommend that, in addition to maintaining detailed analytical accounting, you organize synthetic accounting by using a system of subaccounts (maintaining separate synthetic accounting registers (memorial orders, accounting records, journals, books, statements, turnover) balance sheets, general ledger and others)) to summarize primary accounting documents for each operation.

Let's consider a few more decisions of arbitration courts on the issue of the taxpayer's use of its own separate accounting methodology.

Thus, in the Resolution of the Federal Antimonopoly Service of the East Siberian District dated July 27, 2004 in case No. A19-3942/04-5-51-Ф02-2769/04-С1, the court indicated that taxpayers not only have the right, but are also obliged to independently develop ways of conducting such accounting that would ensure the completeness and reliability of data on costs associated with the production and sale of products (works, services), subject to and not subject to VAT. Although this approach gives some freedom to the taxpayer, it should be noted that a positive decision was not made in this case, but was sent for a new trial. In the Resolution of the Federal Antimonopoly Service of the North-Western District dated November 22, 2004 in case No. A66-3013-04, the court, in response to the tax inspectorate’s disagreement with the organization’s method of maintaining separate accounting of tax amounts, confirmed the taxpayer’s right to independently approve the accounting procedure. The procedure approved by the organization must ensure the maintenance of separate accounting in such a way that it can be reliably determined to which type of activity certain tax amounts apply.

By a resolution of the Federal Antimonopoly Service of the West Siberian District dated August 2, 2004, in case No. F04-5288/2004 (A45-3291-25), a decision was made in favor of the taxpayer on the basis that in order to apply the rules of Chapter 21 of the Tax Code of the Russian Federation, the taxpayer strictly followed that calculation method separation of expenses, which was approved in the accounting policy of the organization.

The taxpayer's fulfillment of the obligation to maintain separate records can be confirmed by accounting data. This opinion of the judges was reflected in the Resolution of the FAS of the Volga District dated February 17, 2005 in case No. A72-6539/04-8/626. The court indicated that the fact of the presence or absence of separate accounting of goods sold with VAT and sold without VAT could be established on the basis of a systematic analysis of data from accounting accounts, which contain information on each specific transaction. Also, the Federal Antimonopoly Service of the Ural District, in its Resolution dated March 15, 2005 in case No. F09-773/05-AK, accepted the accounting certificates and account cards submitted by the company as evidence of separate accounting by the organization.”

Chapter 21 of the Tax Code of the Russian Federation obliges to reflect in the accounting policies of the organization certain provisions on the procedure for maintaining tax accounting. It is also possible, and sometimes even necessary, to clarify the procedure for applying certain provisions of the Tax Code, which are interpreted ambiguously.

Varlamova Victoria Vladimirovna, chief expert consultant of the company PRAVOVEST The accounting policy adopted by the organization for tax purposes is approved by orders (instructions) of its head and is applied from January 1 of the year following the year of approval. Accordingly, such an order (instruction) must be issued on the last days of the previous year. The newly created organization approves the accounting policy no later than the end of the first tax period and applies it from the date of its creation.

Let's consider what and how needs to be reflected in the accounting policy.

Separate accounting of input VAT when carrying out simultaneously taxable and non-taxable (tax-exempt) transactions

Firstly, the cost of goods can be understood as both the selling price and the cost of goods shipped. However, according to the Ministry of Finance, the proportion should be determined based on all income that is revenue from the sale of goods (work, services): both subject to VAT and not subject to this tax, regardless of their reflection in the accounting accounts (as in the account 90, and on account 91), that is, based on the sale value of goods (work, services), property rights. Therefore, if in its accounting policy an organization establishes a different method for determining the proportion, then it will most likely have to defend its point of view in court.

Secondly, it is necessary to clarify how the cost of shipped goods (works, services), property rights will be determined: - excluding VAT; - in view of VAT .

sch. 19 subaccount “VAT accepted for deduction”;
sch. 19 subaccount “VAT included in the cost of goods, works, services”;
sch. 19 subaccount "VAT subject to distribution".

In a similar manner, taxpayers transferred to pay a single tax on imputed income for certain types of activities maintain separate accounting of tax amounts.

In practice, there were cases when the tax service tried to dictate its conditions for accepting VAT deductions and even raised the question of the absence of separate accounting, despite the fact that the organization actually kept separate accounting, but the accounting policy did not establish the procedure for its maintenance.

Attention! If the taxpayer does not have separate accounting, the amount of tax on purchased goods (work, services), including fixed assets and intangible assets, property rights, is not subject to deduction and is not included in the expenses accepted for deduction when calculating corporate income tax.

The taxpayer has the right not to distribute input VAT between taxable and non-taxable activities and to fully deduct it in those tax periods in which the share of total costs for the production of goods (work, services), property rights, transactions for the sale of which are not subject to taxation, does not exceed 5% of the total total production costs.

The Tax Code does not directly establish the obligation of taxpayers to determine in their accounting policies the possibility of using the right not to keep separate records. However, tax authorities often question the legality of applying this rule if the organization has not provided for such a possibility in its accounting policy, and conclude that there is no separate accounting in principle.

Therefore, in the accounting policy of the organization, it is better to stipulate one of the options: - use your right to deduct VAT in full if the conditions established by paragraph. 9 clause 4 art. 170 Tax Code of the Russian Federation; - regardless of the share of costs for the production of goods (works, services), property rights in the total amount of production costs, distribute input VAT in the appropriate share.

When choosing the first option, the accounting policy must provide for how the total amount of production costs will be determined:

total expenses include only direct production costs, which are determined according to accounting data;
total expenses include direct and indirect production costs, which are determined according to accounting data;
in a different way.

The rule that allows not to keep separate records of input VAT can formally be used only by production organizations, since trade organizations do not have production costs, which are a criterion for calculating the right to apply it. Previously, in paragraph 43 of the Methodological Recommendations for the Application of Chapter 21 “Value Added Tax” it was explained that this provision of the Tax Code of the Russian Federation also applies to trading activities.

However, these recommendations have been canceled, and there is no official point of view on this issue. It seems that even now taxpayers who do not carry out production activities have the right to take advantage of this rule, otherwise the principle of universality and equality of taxation enshrined in paragraph 1 of Art. 3 Tax Code of the Russian Federation.

I would also like to draw attention to the fact that, in the opinion of the Ministry of Finance of the Russian Federation and the Tax Service, the norm provided for in paragraph. 9 clause 4 art. 170 of the Tax Code of the Russian Federation, applies only to VAT taxpayers. Organizations that are UTII taxpayers in relation to certain types of activities do not have the right to deduct VAT in full.

The opinions of the arbitration judges on the issue under consideration were divided.

Separate accounting of transactions taxed at a rate of 0%

The procedure for determining the amount of VAT relating to goods (work, services) purchased for the production and (or) sale of goods taxed at a zero rate is a mandatory element of accounting policy if the organization carries out such operations. The Tax Code of the Russian Federation does not establish any options for maintaining separate accounting. Taxpayers need to develop them themselves.

The criteria for the distribution of value added tax amounts on purchased goods (works, services) claimed for deduction in the manner prescribed for goods sold on the domestic market and for export may be:

It is also necessary to ensure separate accounting of the tax base, since for transactions taxed at a rate of 0%, it is determined in a special manner and is calculated separately for each such transaction.

Methods of maintaining separate accounting: - analytical; - based on accounting data by introducing additional subaccounts to accounts 19, 90, 62, 68, etc., for example:

sch. 19 subaccount “VAT on acquired inventories used for the production and sale of goods (works, services), taxed at a rate of 0%”;
sch. 19 subaccount “VAT on acquired inventories used for the production and sale of goods (works, services) sold on the domestic market”;
sch. 19 subaccount “VAT on goods sold for export, the application of a zero rate for which has not been confirmed”;
sch. 90?1 subaccount “Revenue from the sale of goods (work, services and property rights) on the domestic market”;
sch. 90?1 subaccount “Proceeds from the sale of goods (works, services and property rights), taxed at a rate of 0%”;
sch. 62?1 “Settlements with buyers and customers” subaccount “Payment for upcoming deliveries of goods to the domestic market”;
sch. 62?3 “Settlements with buyers and customers” subaccount “Payment for upcoming deliveries of goods, the sale of which is taxed at a rate of 0%.”

Long production cycle

According to paragraph 13 of Art. 167 of the Tax Code of the Russian Federation, a taxpayer who is a manufacturer of goods (work, services) may not calculate VAT upon receipt of payment or partial payment for upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months (according to the list determined by the Government Russian Federation ). In this case, the taxpayer is obliged to keep separate records of the transactions carried out and the amounts of input VAT, including for fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle and other operations.

Organizations that produce goods (works, services) with a long production cycle, included in the list established by the Government of the Russian Federation, must determine in their accounting policies one of the options for calculating VAT when receiving payment (advances) for upcoming supplies of goods (works, services):

VAT is not calculated;
VAT is calculated.

When choosing the first option, the organization needs to determine the procedure for distributing input VAT on goods (works, services) purchased for production with a long production cycle and other types of activities. Since the Tax Code of the Russian Federation does not specify a criterion for the distribution of VAT related to such expenses, the taxpayer must establish it independently: - VAT can be distributed in proportion to the amount of direct production costs based on accounting data; - the organization chooses other indicators taking into account the specifics of its activities, for example, in proportion to the revenue from the sale of goods (works, services).

Separate accounting is maintained:

analytically;
based on accounting data by introducing additional subaccounts to accounts 90, 19, 10, 20, 26, etc.,

For example:

sch. 90?1 subaccount “Revenue from the sale of goods (works, services) with a long production cycle”;
sch. 62 “Settlements with buyers and customers” subaccount “Payment for upcoming deliveries of goods (works, services) with a long production cycle”;
sch. 19 subaccount “VAT on purchased inventories used in the production of goods (works, services) with a long production cycle”;
sch. 10 subaccount "Raw materials and materials used for the production of goods (works, services) with a long production cycle";
sch. 20 subaccount “Main production of goods (works, services) with a long production cycle”, etc.

Document flow

The accounting policy can reflect the procedure for document flow for the purpose of calculating VAT. For example, the principle of numbering invoices: - starting from the 1st day of each calendar year (quarter, month) in ascending order of numbers; - assigning composite numbers to invoices, etc.; - in another way.

If the organization has separate divisions, then, in the opinion of the tax service, the accounting policy must stipulate the procedure for maintaining logs of received and issued invoices, purchase books and sales books (for example, in the form of sections), and also determine the deadlines for submitting documents to parent organization for registration of unified books of purchases and sales of the taxpayer and preparation of value added tax returns

The organization carries out wholesale, retail trade and production of confectionery products. At the same time, the organization applies UTII for some retail trade in purchased goods.

The accounting policy for tax purposes of an organization consists of the following sections:

Section 1 “General Provisions”;

Section 2 “Value Added Tax”;

Section 3 “Organizational Income Tax”;

Section 4 “Organizational Property Tax”;

Section 5 "UTII".

Below is the text of section 2 of the accounting policy:

« 1. Reflection of calculated VAT amounts in accounting.

1.1. The VAT amounts calculated for the tax period are reflected in the accounting records under the credit of subaccount 68-2 of the analytical accounting account “Tax” in correspondence with the debit of the sales (income) subaccounts:

Debit 90-3 “Value added tax” Credit 68-2 – when selling purchased goods, finished products;

Debit 91-3 “Value added tax” Credit 68-2 - upon the sale of fixed assets, other property, property rights, and related services.

1.2. VAT amounts calculated from advances (prepayments) received from buyers are reflected in correspondence with subaccount 76-AV:

Debit 76-AB Credit 68-2.

2. Organization of separate accounting for the purposes of calculating VAT.

2.1. Separate accounting is organized on analytical accounting accounts and is based on the principle of separation:

a) transactions subject to VAT and transactions not subject to VAT;

b) transactions taxed at different VAT tax rates;

2.2. Transactions subject to VAT include:

Operations for the sale of purchased goods in wholesale trade;

Operations for the sale of own-produced products (confectionery);

Operations for the sale of purchased goods in retail trade facilities, in respect of which a special tax regime in the form of UTII is not applied;

Other operations (sale of fixed assets, other property, transfer of property rights);

2.3. Transactions not subject to VAT include:

Operations for the sale of purchased goods in retail trade facilities, in respect of which a special tax regime in the form of UTII is applied;

The operations listed in Art. 149 of the Tax Code of the Russian Federation, if implemented.

2.4. Analytical accounts for synthetic accounts 90 “Sales” and 91 “Other income and expenses” for the purpose of maintaining separate accounting for VAT are given in the working chart of accounts approved as part of the accounting policy (Order of the head dated December 20, 2011 No. 278-f).

For the purposes of separate accounting, the following structure of subaccount 90-1 “Revenue” is established:

For the purposes of separate accounting, the following structure of subaccount 90-3 “Value Added Tax” is established:

For the purposes of separate accounting, the following structure of subaccount 91-1 “Other income” is established:

2.5. Separate accounting of tax deductions for VAT is organized in subaccounts to balance sheet account 19 “Value added tax on acquired assets”:

1) VAT presented in invoices for goods, works, services related to activities subject to VAT is reflected in the subaccounts:

19-1 “VAT on the acquisition of fixed assets”;

19-2 “VAT on the acquisition of intangible assets”;

19-3 “VAT on the purchase of purchased goods”;

19-4 “VAT on the purchase of raw materials and materials”;

19-5 “VAT on purchased services and works”;

19-6 “VAT paid when importing goods into the territory of the Russian Federation”;

2) VAT presented in invoices for goods, works, services related to activities not subject to VAT is reflected in the subaccounts:

19-11 “VAT on the acquisition of fixed assets”;

19-21 “VAT on the acquisition of intangible assets”;

19-31 “VAT on the purchase of purchased goods”;

19-41 “VAT on the purchase of raw materials and supplies”;

19-51 “VAT on purchased services and works”;

19-61 “VAT paid when importing goods into the territory of the Russian Federation”;

The indicated amounts are included in the cost:

Acquired fixed assets (Debit 08-4 Credit 19-11);

Acquired intangible assets (Debit 08-5 Credit 19-21);

Purchased inventories (Debit 10, 41 Credit 19-31 or 19-61);

Purchased services, works (Debit 44 Credit 19-51);

3) VAT presented in invoices for goods, works, services, property rights related to both types of activities subject to VAT and types of activities not subject to VAT is reflected in the subaccounts:

19-12 “VAT on the acquisition of fixed assets”;

19-22 “VAT on the acquisition of intangible assets”;

19-32 “VAT on the purchase of purchased goods”;

19-42 “VAT on the purchase of raw materials and materials”;

19-52 “VAT on purchased services and works”;

19-62 “VAT paid when importing goods into the territory of the Russian Federation”;

The VAT amounts accumulated in subaccounts 19-12 and 19-22 on fixed assets and intangible assets acquired in the first month of the quarter are distributed at the end of the corresponding month as follows:

a) the share (d) of goods (work, services, property rights) shipped per month for transactions not subject to VAT is determined in the total cost of goods (work, services, property rights) shipped per month according to the formula:

d = [(credit turnover on subaccount 90-1-2 per month) + (credit turnover on analytical account 91-1-1-“VAT exempt” per month)]/ [(credit turnover on subaccount 90-1 per month ) – (debit turnover on subaccount 90-3 per month) + (credit turnover on subaccount 91-1-1 per month) – (debit turnover on subaccount 91-3 per month)];

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the month in subaccount 19-12 (in the context of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the month in subaccount 19-22 (in the context of intangible assets);

The VAT amounts accumulated in subaccounts 19-12 and 19-22 on fixed assets and intangible assets acquired in the second month of the quarter are distributed at the end of the corresponding month as follows:

a) the share (d) of goods (work, services, property rights) shipped over two months under transactions not subject to VAT is determined in the total cost of goods (work, services, property rights) shipped over two months according to the formula:

d = [(credit turnover on subaccount 90-1-2 for 2 months) + (credit turnover on analytical account 91-1-1-“VAT exempt” for 2 months)]/ [(credit turnover on subaccount 90-1 for 2 months) – (debit turnover on subaccount 90-3 for 2 months) + (credit turnover on subaccount 91-1-1 for 2 months) – (debit turnover on subaccount 91-3 for 2 months)];

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the 2nd month of the quarter in subaccount 19-12 (in terms of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the 2nd month of the quarter in subaccount 19-22 (in the context of intangible assets);

d) after allocating the VAT amounts presented by sellers on purchased fixed assets (intangible assets) to the cost of acquisition of fixed assets (intangible assets), the balance in subaccount 19-12 (in subaccount 19-22) is reflected as part of tax deductions (written off for settlements with budget for VAT):

Debit 68-2 Credit 19-12 (19-22).

The VAT amounts accumulated in subaccounts 19-12 and 19-22 on fixed assets and intangible assets acquired in the third month of the quarter are distributed at the end of the corresponding month as follows:

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the 3rd month of the quarter in subaccount 19-12 (in terms of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the 3rd month of the quarter in subaccount 19-22 (in the context of intangible assets);

Debit 68-2 Credit 19-12 (19-22).

a) the share (d) of goods (work, services, property rights) shipped during the quarter under transactions not subject to VAT is determined in the total cost of goods (work, services, property rights) shipped during the quarter using the formula:

d = [(credit turnover on subaccount 90-1-2 for the quarter) + (credit turnover on analytical account 91-1-1-“VAT exempt” for the quarter)]/ [(credit turnover on subaccount 90-1 per quarter ) – (debit turnover on subaccount 90-3 per quarter) + (credit turnover on subaccount 91-1-1 per quarter) – (debit turnover on subaccount 91-3 per quarter)];

Debit 68-2 Credit 19-32, 19-42, 19-52, 19-62;

4) VAT presented in invoices for goods, works, services related to both wholesale and retail trade under the general taxation regime, and to retail trade on UTII, is reflected in the subaccounts:

19-13 “VAT on the acquisition of fixed assets”;

19-23 “VAT on the acquisition of intangible assets”;

19-33 “VAT on the purchase of purchased goods”;

19-43 “VAT on the purchase of raw materials and supplies”;

19-53 “VAT on purchased services and works”;

19-63 “VAT paid when importing goods into the territory of the Russian Federation”;

The VAT amounts accumulated in subaccounts 19-13 and 19-23 on fixed assets and intangible assets acquired in the first month of the quarter are distributed at the end of the corresponding month as follows:

a) the share (d) of goods shipped per month in retail trade on UTII is determined in the total cost of goods shipped per month in wholesale and retail trade using the formula:

d = (credit turnover on subaccount 90-1-2-2 per month)/ [(credit turnover on subaccount 90-1-1-1 per month) – (debit turnover on subaccount 90-3-1 per month) + ( credit turnover on subaccount 90-1-1-2 per month) – (debit turnover on subaccount 90-3-2 per month) + (credit turnover on subaccount 90-1-2-2 per month)];

b) the amount of VAT to be attributed to the cost of acquired fixed assets is determined by multiplying share (d) by the debit turnover for the month in subaccount 19-13 (in terms of fixed assets);

c) the amount of VAT to be attributed to the cost of acquired intangible assets is determined by multiplying share (d) by the debit turnover for the month in subaccount 19-23 (in the context of intangible assets);

The VAT amounts accumulated in subaccounts 19-13 and 19-23 on fixed assets and intangible assets acquired in the second month of the quarter are distributed at the end of the corresponding month as follows:

a) the share (d) of goods shipped in retail trade on UTII over two months is determined in the total cost of goods shipped over two months in wholesale and retail trade using the formula:

d = (credit turnover on subaccount 90-1-2-2 for two months)/ [(credit turnover on subaccount 90-1-1-1 for two months) – (debit turnover on subaccount 90-3-1 for two months ) + (credit turnover on subaccount 90-1-1-2 for two months) – (debit turnover on subaccount 90-3-2 for two months) + (credit turnover on subaccount 90-1-2-2 for two months) ];

d) after allocating the VAT amounts presented by sellers on purchased fixed assets (intangible assets) to the cost of acquisition of fixed assets (intangible assets), the balance in subaccount 19-13 (in subaccount 19-23) is reflected as part of tax deductions (written off for settlements with budget for VAT):

Debit 68-2 Credit 19-13 (19-23).

The VAT amounts accumulated in subaccounts 19-13 and 19-23 on fixed assets and intangible assets acquired in the third month of the quarter are distributed at the end of the corresponding month as follows:

d) after allocating the VAT amounts presented by sellers on purchased fixed assets (intangible assets) to the cost of acquisition of fixed assets (intangible assets), the balance in subaccount 19-13 (in subaccount 19-23) is reflected as part of tax deductions (written off for settlements with budget for VAT):

Debit 68-2 Credit 19-13 (19-23).

The VAT amounts accumulated in the corresponding subaccounts on purchased goods, works, and services are distributed at the end of the tax period as follows:

a) the share (d) of goods shipped per quarter in retail trade on UTII is determined in the total cost of goods shipped per quarter in wholesale and retail trade using the formula:

d = (credit turnover on subaccount 90-1-2-2 per quarter)/ [(credit turnover on subaccount 90-1-1-1 per quarter) – (debit turnover on subaccount 90-3-1 per quarter) + ( credit turnover on subaccount 90-1-1-2 per quarter) – (debit turnover on subaccount 90-3-2 per quarter) + (credit turnover on subaccount 90-1-2-2 per quarter)];

b) the amount of VAT to be attributed to the cost of purchased goods (work, services, property rights) is determined by multiplying share (d) by the debit turnover for the quarter in the corresponding subaccount to account 19 (in terms of accounting objects);

c) after allocating the VAT amounts presented by sellers of goods (work, services, property rights) to the cost of acquisition (cost) of these goods (work, services, property rights), the balance in the corresponding sub-accounts to account 19 is reflected as part of tax deductions (written off for calculations with VAT budget):

Debit 68-2 Credit 19-33, 19-43, 19-53, 19-63.

3. Tax accounting for VAT.

3.1. Tax accounting documents for VAT are maintained:

a) in accordance with the terms of contracts with sellers (buyers) on paper or in electronic form in the formats established by the Federal Tax Service of Russia:

Invoices issued to customers;

Invoices received from sellers;

b) in electronic form according to the formats established by the Federal Tax Service of Russia:

Invoices drawn up in 1 copy for advances received;

Invoices drawn up in 1 copy when performing the functions of a tax agent;

Logs of received and issued invoices;

Purchase books;

Sales books.

3.2. Received invoices related to both types of activities subject to VAT and types of activities not subject to VAT are registered in the purchase ledger only for the amount of the VAT tax deduction calculated in the accounting statement in the following order:

3.3. Received invoices related to both wholesale and retail trade under the general taxation regime, and to retail trade on UTII, are registered in the purchase book only for the amount of the VAT tax deduction calculated in the accounting reference-calculation, in the following order:

Invoices for fixed assets (intangible assets) acquired in the first month of the tax period (quarter) - on the last day of this month;

Invoices for fixed assets (intangible assets) acquired in the second month of the tax period (quarter) - on the last day of this month;

Invoices for goods, works, services, property rights (including fixed assets and intangible assets acquired in the 3rd month of the tax period) - on the last day of the tax period (quarter).

3.4. The calculation of the amount of VAT tax deduction presented by sellers and relating to both activities subject to VAT and activities not subject to VAT is carried out on the basis of an accounting certificate in the following form:

Accounting certificate-calculation VAT deduction amounts for __________ 20 __ (period)
	Index	Amount, rub.
	Total for the period
	Calculation of the cost of shipped goods (work, services, property rights) by types of activities (operations) not subject to VAT: credit turnover on analytical account 91-1-1-“VAT not subject to” Total for the period
	Calculation of the cost of shipped goods (work, services, property rights) for the period: credit turnover on subaccount 90-1 for the period debit turnover on subaccount 90-3 for the period (minus) credit turnover on subaccount 91-1-1 for the period debit turnover on subaccount 91-3 for the period (minus) Total for the period
	Determination of the share (d) of the cost of shipped goods (work, services, property rights), not subject to VAT, in the total cost of goods (work, services, property rights) shipped for the period

3.5. The calculation of the amount of VAT tax deduction presented by sellers and relating to both wholesale and retail trade under the general taxation regime, and to retail trade on UTII, is carried out on the basis of an accounting certificate-calculation of the following form:

Accounting certificate-calculation VAT deduction amounts for __________ 20 __
	Index	Amount, rub.
	Amounts of VAT presented by sellers for the period, reflected in the debit of subaccounts: Total for the period
	Calculation of the cost of shipped goods in retail trade on UTII for the period: credit turnover on subaccount 90-1-2 for the period
	Calculation of the cost of shipped goods in retail and wholesale trade for the period: credit turnover on subaccount 90-1-1-1 for the period debit turnover on subaccount 90-3-1 for the period (minus) credit turnover on subaccount 90-1-1-2 for the period debit turnover on subaccount 90-3-2 for the period (minus) credit turnover on subaccount 90-1-2-2 for the period Total for the period
	Determination of the share (d) of the cost of goods shipped in retail trade on UTII in the total cost of goods shipped in wholesale and retail trade for the period [(total on page 2) : (total on page 3)]
	Calculation of the amount of value added tax presented by sellers, subject to attribution to the acquisition cost (cost price) of goods, works, services, property rights: [(page 1 for the corresponding subaccount) x page 4]
	VAT amounts subject to tax deduction: [(page 1 for the corresponding subaccount) – (page 5 for the corresponding subaccount)]
The certificate was compiled by: __________ _____________ /______________/ (position) (signature) (signature transcript) Date of preparation: ____________

3.6. In the case of the release of purchased goods from a wholesale warehouse or from retail trade facilities, for which the general tax regime is applied, to retail trade facilities on UTII on the date of the invoice for the internal movement of goods (form TORG-13), the following procedures are carried out:

a) the amounts of VAT previously accepted for deduction on these goods are subject to restoration and are charged to the cost of goods in retail trade: Debit 41-2 Credit 68-2;

b) the restored amounts of VAT tax deduction are reflected in the sales book on the basis of an accounting certificate-calculation.

The accounting certificate is prepared in the following form:

Accounting certificate-calculation amount of VAT tax deduction subject to restoration 20__ (date of)
Index
Accounting value of goods (column 11 of invoice No.___ dated ____)
The amount of VAT accepted for deduction on transferred goods based on: invoice No. ___ dated __________ invoice No. ___ dated __________
Total amount of the restored VAT tax deduction to be reflected in the sales book
The certificate was compiled by: __________ _____________ /______________/ (position) (signature) (signature transcript) Date of preparation: ____________

4. Document flow.

4.1. Registration of invoices issued (compiled).

4.1.1. Invoices are prepared by the accountant responsible for preparing the primary document for the shipment of goods (work, services, property rights), simultaneously with the primary document.

The invoice is issued on the day of the transaction.

The accountant who compiled the invoice is obliged to ensure that the specified invoice is issued to the counterparty within 5 calendar days from the date of the invoice.

4.1.2. Invoices for advances received are prepared by the deputy chief accountant.

4.2.3. Invoices related to the performance of the functions of a tax agent are prepared by the deputy chief accountant.

4.2.4. Invoices are generated in the accounting program "BEST-PRO".

4.2.5. Compiled and issued invoices are subject to registration in part 1 of the invoice journal and in the sales book. The deputy chief accountant is responsible for registering invoices.

4.3. Invoices received.

4.3.1. Incoming registration of invoices is carried out by the office manager in accordance with the generally established procedure for registering incoming correspondence.

4.3.2. The Deputy Chief Accountant checks the compliance of the received invoices with the primary documents on the basis of which the specified invoices were compiled.

4.3.3. The deputy chief accountant is responsible for registering invoices in part 2 of the invoice journal and the purchase book.

4.4. The deputy chief accountant is responsible for maintaining invoice journals and collecting documents attached to the above journals.

4.5. Invoice journals, sales books and purchase books on the 25th day of the month following the expired quarter are signed with an enhanced qualified electronic signature and transferred to the organization’s electronic archive. The chief accountant is responsible for transferring the above documents to the archive.

Electronic invoices (other documents) are transferred to the electronic archive as attachments to the invoice journals.

Invoices (other documents) on paper no later than the 30th day of the month following the end of the quarter are filed in a separate file, consisting of two sections:

Appendices to Part 1 of the invoice journal;

Appendices to part 2 of the invoice journal.

This file is kept in the accounting archives.

4.6. Invoices issued (drawn up) are signed by:

a) for the leader:

CEO;

Persons appointed by order of the General Director;

b) for the chief accountant:

Chief Accountant;

Chief accountant's assistant.

The order appointing persons who have the right to sign invoices in the “Manager” field is reissued annually, as well as upon dismissal of employees named in the order.

4.7. The chief accountant is responsible for preparing the VAT return.

No later than the 15th day of the month following the expired quarter, the deputy chief accountant checks the compliance of the purchase and sales books with accounting data.

The tax return is submitted for signature to the general director no later than the 18th day of the month following the expired quarter.

The tax return is submitted to the tax authority in electronic form via telecommunication channels through an electronic document management operator.

Tax returns on paper with the signature of the general director are filed in a separate file as they are accumulated and stored in the accounting archive.”

VAT in accounting policies. Accounting policy for VAT. Separate accounting of input VAT Accounting policy with VAT in the generally established manner

Read also

Separate accounting of input VAT when carrying out simultaneously taxable and non-taxable (tax-exempt) transactions

Separate accounting of input VAT when carrying out simultaneously taxable and non-taxable (tax-exempt) transactions

Separate accounting of transactions taxed at a rate of 0%

Long production cycle

Document flow