1s bp 3.0 separate VAT accounting. Separate VAT accounting. Document “Distribution of VAT. Separate VAT accounting – obligation or necessity

The need for VAT distribution is caused by the fact that many companies combine several tax regimes. However, this process is often accompanied by some problems regarding the correctness of tax accounting and distribution. Errors can be very different and they are influenced by the “human factor” or simply uncertainty.

For example, it is not always known whether a particular object will be used in an activity for which income is not taxed. For this situation, the Tax Code of the Russian Federation determines that the payer, taking into account material assets, must submit VAT amounts for deduction. When the item is subsequently used in work, the income from which is not taxed, the amounts previously accepted for deduction are restored.

Correct configuration of the software solution will help you overcome all possible errors. If done correctly, the program will help the accountant in the most complex issues and help solve some dilemmas related to legislation and the rules established by it.

Maintaining separate VAT accounting in 1C using the example of the 1C: Accounting 3.0 configuration

There is a deviation from the obligation enshrined in the code to maintain the type of accounting we are considering when registering both taxable and non-taxable transactions. It is as follows: if the costs of carrying out preferential transactions in the reporting period do not exceed 5% of all costs of production or sales, separate accounting can be abandoned. But when the payer obliged to maintain it does not do this, then the input tax cannot be deducted, nor can it be taken into account as part of income tax expenses.

Each taxpayer is required to keep separate VAT records when:

Simultaneous work on taxable and exempt transactions;
Several types of activities, one of which has been transferred to a special tax regime.

VAT amounts submitted by organizations carrying out both taxable and tax-free transactions can:

Included in the price of works/services, fixed assets, intangible assets used for VAT-free transactions;
Be accepted for deduction for goods (services/work), including fixed assets, intangible assets, used for taxable transactions;
Accepted for deduction or included in the cost in proportion to use in production and/or sale.

This proportion is derived from the share of income received from taxable transactions, as well as those exempt from it, in the total amount of income for goods (work, services) shipped during the reporting period.

How to set up separate VAT accounting in 1C

Error-free accounting guarantees the correct parameters of the accounting policy/UP for the corresponding reporting period. In the section “Main-Accounting Policies-Setting Up Taxes and Reports”, open the corresponding tab and mark the following sub-items:

Rice. 1 Accounting policy

Having checked the indicated points, we will have the option to indicate the procedure for accounting for VAT in the documents. He can be:

Accepted for deduction
Included in price
Distributed
For transactions at 0%

Thus, for each receipt there is a choice of determining VAT. This mechanism allows you to see input tax movements at any time, which makes VAT accounting clear and understandable.

At the next stage, in “Administration”, in the navigation we find “Accounting parameters - Setting up a chart of accounts”.

Fig.2 Setting options

Then check all the boxes.

Fig.3 Activating parameters

Admission and acquisition

As an example, let’s create “Receipt of goods” and fill it out in the usual way. When accounting in the program is maintained for several organizations, we find the one that has set up a software program with separate accounting.

After the necessary settings, an additional sub-account “Method of accounting for VAT account 19” appeared, for each individual item, including in the table field. So, we add a product item there, after which the “VAT Accounting Method” column will be displayed, where you need to indicate the correct option from the proposed list.

Rice. 4 Admission

The option we choose will be reflected in the postings as an additional subaccount on the account. It can subsequently be changed by setting another one in the “Movement” and “Request-invoice” documents.

In the latter, there is an option to set the tax accounting procedure completely for the entire document by selecting the one we need on the “Cost Account” tab. It is not necessary to indicate it in the table field.

Rice. 5 Creation of technical equipment

During the implementation process, the program will automatically check the relationship between the specified tax accounting option and its specified rate. It should be noted that changing the method is possible until the inventory is written off.

Let's look at the transactions generated by the receipt document in accordance with the choice of a new subaccount. The generated document with the indicator “Accepted for deduction” will add another subaccount to account 19. If you select the indicator “Taking into account in the cost”, VAT will be included in the cost of purchased assets and will pass through account 19, generating the following transactions:

Dt41 Kt60
Dt19 Kt60
Dt41 Kt19

For transactions at 0%, you need to confirm this VAT rate. Here are the following accounting entries:

Dt41 Kt60
Dt19 Kt60

All VAT on account 19 will be distributed by the corresponding document (if the same sub-account is selected).

When registering for asset receipt accounting, in the “Equipment” tab, we indicate the method of VAT accounting, which depends on the future use of this tool.

Rice. 6. Receipt of OS

The selected option can be changed subsequently through “Acceptance for accounting of fixed assets”. When intangible assets arise in accounting, the accounting option is set in the same way.

Distribution of VAT for separate accounting

Let's see how the mechanism for posting VAT in the Turnover Balance Sheet/SALT works according to account 19.

Rice. 7 SALT according to Article 19

SALT according to account 19 is a separate accounting register, which reflects tax amounts with different accounting procedures. Before the start of operations for posting VAT and before entries are generated in the Purchase Book, the balance on account 19 is not closed, with the exception of VAT taken into account in the cost, since it is displayed on this account in transit.

If you generate SALT according to account 19 after posting the tax, then the additional subconto will indicate the unclosed balance at the end of the selected period. Then you can close it using the routine operation “VAT Distribution”. It is carried out on the basis of primary documents, which set all the parameters for correct accounting.

Rice. 8 Posting VAT

After automatic filling, click the “Fill” button in the table field to display the data of the accumulation register “VAT on indirect expenses” for the period we need. After this, the costs will be reflected in accounting. By clicking the “Calculate” button, the necessary details are automatically filled in.

Wiring

Posting VAT generates transactions:

Dt19 Subconto: deductible, included in the price for transactions at 0%
Kt19 Subconto: distributed
Dt20 Kt19 Subconto: included in the price

VAT included in the cost will be written off to cost accounts.

The above material allows us to conclude that the correct reflection of business transactions and the correct settings for the implementation of the process in question in 1C: Accounting 8 helps to avoid mistakes if you need to make the transition to separate VAT accounting.

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

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

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

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

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

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

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

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

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

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

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

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

Fig.1 VAT regulatory documents

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

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

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

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

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

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

Fig.2 Tab “Revenue from sales”

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

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

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

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

Fig.3 Tab “Indirect costs”

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

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

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

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

Fig.4 Tab “VAT write-off account”

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

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

Thank you!

Figure 1 schematically depicts the situation in which there is a need to distribute VAT.

There are two main factors that determine this need:

Products are sold at different VAT rates or without VAT at all.
The same materials (or services) are used in products with different VAT rates.

In our example, only the amount of tax included in the cost of the material “Inventory and Materials 2” is subject to distribution, since it is this material that is used in products sold both with and without VAT.

The very concept of “distribute” is to divide the VAT amount into 2 parts. One part is accepted for reimbursement and, accordingly, reduces contributions to the budget; the second is taken into account in costs.

As you know, only the tax on materials that went into production, sold at a non-zero VAT rate, is reimbursed. In Fig. 1 – VAT1 (material “TMC1”) and part of VAT2 (material “TMC2”).

VAT on the material “TMC3” is not refundable, since the products in which it is used are sold without VAT.

As a result, we have three ways of accounting for VAT:

accepted for reimbursement (VAT1);
not accepted for reimbursement (VAT3);
distributed (VAT2).

How is the problem of VAT distribution solved in 1C?

The VAT distribution method is quite simple and corresponds to the above scheme. The idea is to indicate the required method for each material (Fig. 2). True, to the three options one more is added - “Blocked until 0% is confirmed.” This method is needed for. We looked at it earlier.

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The method of accounting for VAT must be indicated in all documents that reflect the movement of items. The document “ ” dated January 19, 2016 reflects the production of a rack using materials; two are indicated for them (Fig. 3).

When receiving services, we also indicate the method of VAT distribution (Fig. 4). In the remaining documents (there are about 20 in total), the filling principle is the same.

At the end of the reporting period (for VAT this is a quarter), we generate the documents “VAT Distribution” and “Creation of Sales Book Entries”. To do this, call (Fig. 5). The “VAT Distribution” item appears only if there are item items with the “Distributed” accounting method.

In the “VAT Distribution” document, you just have to click 2 buttons - “Fill” and “Distribute”. All! The distribution will be done automatically (Fig. 6).

Firstly, the sales amounts with and without VAT will be calculated; these amounts will be used as distribution coefficients. Secondly, all tax amounts to be distributed will be divided into two parts in proportion to the sales amounts.

Step-by-step execution of operations in 1C

Step 1. Perform preliminary settings for accounting for incoming VAT:

Accounting parameters– through the section Administration - Program settings - Accounting parameters - link Setting up a chart of accounts - Accounting for VAT amounts on purchased values– check the box By accounting method ;

Accounting policy– through the section Main - Settings - Taxes and reports - VAT tab– check the boxes:
- Separate accounting of incoming VAT is maintained ;
- Separate VAT accounting by accounting methods .

As a result of these settings, the program will use the method of maintaining separate accounting for incoming VAT and distributing it using document VAT Allocation, and to account 19 “VAT on acquired values” a third sub-account will be added VAT accounting methods, intended for maintaining such separate accounting.

Step 2. Specify the method of accounting for input VAT on purchased goods, works, and services in 1C documents, depending on the direction of their use.

Subconto VAT accounting method Account 19 is required to be filled out when maintaining separate VAT accounting; it can take on the following values:

Accepted for deduction– for transactions subject to VAT, i.e. input VAT will be deducted in the general manner;
Included in the price– for transactions not subject to VAT, i.e. input VAT will be taken into account in the price;
Blocked until confirmation 0%— for transactions subject to VAT at a rate of 0%, except for the export of non-commodity goods;
Distributed– for transactions subject to and non-taxable with VAT. In this case, the input VAT must be distributed, because it is presented for acquisitions that will simultaneously be used in activities subject to and non-taxable with VAT, for example, office rental.

Step 3. Distribute input VAT for the tax period (quarter).

The distribution of incoming VAT is documented VAT distribution through the section Operations - Closing the period - Regular VAT operations - Create button.

As a result of filling out the document VAT distribution amounts of input VAT reflected on account 19 with the VAT accounting method Distributed , will be divided in proportion to revenue subject to and exempt from VAT.

That part of the tax that relates to revenue subject to VAT will be taken as a deduction, and the other part for non-VAT-taxable transactions will be included in expenses or in the value of assets.

In 1C, compliance with the 5 percent rule is not automatically calculated. The accountant must do this himself in the accounting certificate.

But everyone who keeps separate records in 1C must post a document based on the results of the quarter VAT distribution . If this is not done, then there will be frozen entries in the VAT accumulation registers and the program will generate an error during checks.

Tab Distribution .

By button Distribute amounts of input VAT for which subconto is applied Distributed in the reporting period will be distributed in proportion to the revenue indicated on the tab Revenues from sales on the:

accepted for deduction;
included in the price.

Postings according to the document.

Step 4. Accept for deduction of VAT received as a result of VAT distribution.

After completing the document VAT distribution distributed input VAT is deducted using document In chapter Operations - Closing the period - Regular VAT operations.

Postings according to the document.

Step 5. Create a purchase book and check whether VAT is deductible as a result of its distribution.

Result of the document Generating purchase ledger entries can be checked through the report Book of purchases in the Reports - VAT section.

How to distribute VAT in the 1C 8.3 Accounting program

Figure 1 schematically depicts the situation in which there is a need to distribute VAT.

There are two main factors that determine this need:

Products are sold at different VAT rates or without VAT at all
The same materials (or services) are used in products with different VAT rates

As you know, only the tax on materials that went into the production of products sold at a non-zero VAT rate is reimbursed. In Fig. 1, this is VAT1 (material “TMC1”) and part of VAT2 (material “TMC2”).

VAT on the material “TMC3” is not refundable, since the products in which it is used are sold without VAT.

As a result, we have three ways of accounting for VAT:

accepted for reimbursement (VAT1)
not accepted for reimbursement (VAT3)
distributed (VAT2)

How is the problem of VAT distribution solved in 1C?

First, let's check the 1C accounting policy settings. In the accounting policy, the checkboxes “Separate accounting of incoming VAT is maintained” and “Separate accounting of VAT on account 19...” should be enabled:

The method of accounting for VAT must be indicated in all documents that reflect the movement of items. The document “Production Report for the Shift” dated January 19, 2016 reflects the production of the rack using materials; for them, two methods of accounting for VAT are indicated (Fig. 3).

When receiving services, we also indicate the method of VAT distribution (Fig. 4). In the remaining documents (there are about 20 in total), the filling principle is the same.

At the end of the reporting period (for VAT this is a quarter), we generate the documents “VAT Distribution” and “Creation of Sales Book Entries”. To do this, call the VAT accounting assistant (Fig. 5). The “VAT Distribution” item appears only if there are item items with the “Distributed” accounting method.

In the “VAT Distribution” document, you just have to click 2 buttons - “Fill” and “Distribute”. All! The distribution will be done automatically (Fig. 6).

Figure 7 shows how the distribution is carried out with detail down to each amount and primary document.

Postings for the distribution of VAT, generated by 1C 8.3, divide the amounts in account 19 into “accepted for deduction” and “accounted for in cost” (Fig. 8).