In this article we will take a step-by-step look at how VAT is reflected when purchasing any goods, it and checking for the correctness of previously entered data.

The very first document in the chain for reflecting VAT in 1C 8.3 in our case will be.

The organization LLC "Confetprom" acquired 6 different nomenclature items on the basis of "Products". For each of them the VAT rate is 18%. The amount of this tax received is also reflected here.

After the document was processed, movements were formed in two registers: “Accounting and tax accounting”, as well as the accumulation register “VAT presented”. As a result, the amount of VAT for all items amounted to 1306.4 rubles.

After we have processed the document for purchasing goods from the “Products” database, it is necessary. To do this, enter its number and date in the appropriate fields. After this, you need to click on the “Register” button.

All data in the created invoice is filled in automatically. Please note that in our case, the “Reflect VAT deduction on receipt date” flag is selected. Otherwise, taxes will be taken into account when creating purchase ledger entries using a document of the same name.

After posting, our invoice created movements in all necessary registers in the amount of 1306.4 rubles.

Checking the correctness of data

Despite the fact that the program calculates and generates most of the data automatically, errors are possible.

Of course, you can manually check the data in the registers, setting the appropriate selections, but you can also use a special report. It's called "Express Check".

In the form that opens, we will indicate that we need to check the data on the organization of Confetprom LLC for July 2017. You can specify any period, not necessarily within a month.

In the image above, you can see that in some sections the last column is highlighted with a red background. The number of detected errors is also written there.

In our example, we can see that the program found an error in maintaining the value added tax purchase book. When disclosing groupings, we may receive additional information due to errors.

VAT adjustment

When working with 1C Accounting 8.3, there are often cases when you need to change a receipt document “retroactively”. To do this, there will be an adjustment to the receipt, which is created on its basis.

By default, the document is already filled out. Please note that we will recover VAT in the sales ledger. This is indicated by the corresponding flag on the “Main” tab.

Let's go to the "Products" tab and indicate what changes need to be made to the initial receipt. In our case, the number of Assorted sweets purchased changed from four to five kilograms. We entered this data in the second line “after change”, as shown in the image below.

The adjustment of the receipt, just like the initial receipt itself, made movements in two registers, reflecting only the changes made in them.

Due to the fact that a kilogram of Assorted sweets costs 450 rubles, VAT on it amounted to 81 rubles (18%). It is this data that is reflected in the movements of the document.

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

The main factors for the need to distribute VAT are:

Sales of products with different VAT rates.

The use of the same materials in products with different VAT rates.

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

Refunds will be accepted (VAT1).

Refunds will not be accepted (VAT3).

Will be distributed (VAT2).

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

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

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

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

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

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

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

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

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

Parameters for the payment system for generating checks:

VAT rate:

Subject of calculation:

Calculation method:

1C Accounting 3.0.66.53

1. The accounting policy should indicate that separate VAT accounting is carried out.
2. When preparing documents for Receipt of goods and services, the method of further VAT accounting is indicated for each line.
3. At the end of the reporting period, a “VAT Distribution” document is created, which calculates the amount of goods/services sold with and without VAT.
   And then, in the same proportion, we distribute the VAT for each line of the Receipts document, where “Distribute” was indicated. The part of VAT attributable to sales without VAT is included in the cost of the product/service by the same document.
4. And the part of the VAT attributable to sales with VAT is accepted for deduction, for which the necessary records are created in the document “Creating purchase ledger entries”.

Details.

Setting up accounting parameters and accounting policies.

The first thing to do is Menu / Administration / Accounting parameters / Setting up a chart of accounts / Accounting for VAT amounts on purchased assets / check the “By accounting methods” flag.

Tip - Create a new accounting policy line for each year. If there are changes in the work with the program with accounting policies that were not possible in previous years, you may not see the changes. And one more thing - after making changes to the accounting policy, it is necessary to re-post all documents included in the period of change.

On the “VAT” tab, check the “Separate accounting of incoming VAT” and “Separate accounting of VAT by accounting methods” flags. Set the application start date.

ATTENTION. After setting this flag in documents of the type “Invoice received”, the ability to set the flag “Reflect VAT deduction in the purchase books by the date of receipt” disappears. It is possible to reflect a deduction only with a regulatory document " Formation of purchase ledger entries."

When migrating from version 2.0, you may not see this flag if the accounting policy was created for several years. Create a separate line for the last year.

Do not forget that when switching from version 2.0 in the first period of separate accounting, you must perform the regulatory operation “Transition to separate accounting of VAT on account 19.” Located in Menu / Operations / VAT Accounting Assistant.

Entering initial balances

Preparation of the document “VAT Allocation”

The document is created once per reporting period (features for OS and intangible assets are discussed below)

On the "Revenue from Sales" tab, the distribution base is automatically filled in. If you are not satisfied with the calculated amounts, you can correct them.

On the "Distribution" tab, the tabular part of the document is automatically filled in with VAT amounts for which the "Distributed" accounting method is specified.

Please note that materials written off for production are distributed in a separate line from the same materials from the same batch, but not yet written off.

This document immediately generates transactions for including distributed VAT in the price.

Preparation of the document "Creating purchase ledger entries"

This document is no different from the usual one. One can only note that if some of the received materials were written off, and some have not yet, in the document “VAT Distribution” these materials were divided into different lines, and in this document they are again collected in one line.

General remarks.

Example #1

It is necessary to distribute VAT in the amount of 40 rubles from the services received, which were used for the sale of goods with and without VAT. When registering the receipt, VAT was marked for distribution.

In our example, 4/5 should be taken as a deduction, and 1/5 should be taken into account in the cost. Why in the document “Distribution of VAT” the third subconto 19 of the account will be changed from “Distributed”: for the VAT amount of 32 rubles to “Accepted for deduction”, and for the VAT amount of 8 rubles to “Taking into account in the cost”.

Example No. 2

Materials were purchased in the amount of 131.11 rubles (VAT 20 rubles). VAT is marked for distribution. 3/4 of them (VAT 15 rubles) were written off. 1/4 (VAT 5 rubles) remained in the warehouse unused.

During the reporting period, goods were sold for 80 rubles with VAT and for 20 rubles without VAT.

Please note that VAT on materials written off and those remaining in the warehouse is included in the “VAT Distribution” document on different lines. For the remaining materials, the cost account will be the same as the account for the materials themselves (for example, 10.01). Decommissioned ones have 20 or 26, depending on your settings.

In the document “Creating Purchase Ledger Entries” these lines are combined again.

Peculiarities.

Features of separate VAT accounting for fixed assets and intangible assets

Separate accounting of VAT on account 19 is carried out for all types of purchased assets, including fixed assets and intangible assets. When purchasing a fixed asset or intangible asset, the method of accounting for VAT is also indicated, and upon acceptance for accounting it can be adjusted. The distribution of VAT on fixed assets and intangible assets is made by the same document as for other assets. However, for fixed assets and intangible assets, the tax code provides for the possibility of distributing VAT based on the results of the month. If the VAT distribution document is entered for the 1st or 2nd month of the quarter, revenue will be calculated for the corresponding month, and VAT distribution will be made only for fixed assets and intangible assets accepted for accounting in the current month.

Changing the VAT accounting method

If, upon receipt of materials, one accounting method was indicated (for example, “Distribute”), and upon write-off, the accountant realized that it was necessary to “Accept for deduction,” then in the document “Request-invoice” you can indicate the desired method. It will be used for these materials.

ATTENTION! You can only change the VAT accounting method before VAT distribution. This means that if you make a document “VAT Allocation” at the end of the quarter, the VAT of all materials received in this quarter will be distributed. And those that you wrote off, and those that are still in stock. This means that in the next quarter you will no longer be able to change the way VAT is written off for these materials.

If there is a sale at a rate of 0%

In this case, before the “VAT Allocation” document, you must create the “Confirmation of the zero VAT rate” document. By pressing the "Fill" button, all sales at a 0% rate that were not included in the sales book will be added to the tabular section. Perhaps there will be documents not only for the reporting period, check.

There are no special features in the “VAT Distribution” document. But I advise you to open the movements made by this document and check the “VAT presented, sales 0%” tab. In the “Status” column, all lines should read “0% implementation confirmed.” If there is "Awaiting confirmation of 0%", VAT on this line will not be included in the purchase book. Problems here are possible due to the document time being 23:59:59. .

If part of your company’s revenue is not subject to value added tax, or if you ship goods at a 0% rate, then you need to keep separate VAT records. Such an indication is in paragraph 4 of Article 149 of the Tax Code of the Russian Federation. How to maintain separate VAT accounting in 1C 8.3 Accounting and how to switch to it, read this article.

If the goods or services that you buy are used only in activities subject to value added tax, then the entire amount of input tax is taken as a deduction (Article 172 of the Tax Code of the Russian Federation). If you used the purchased goods or services in activities not subject to VAT, for example when selling medical goods, then the input tax is not deductible, but goes to expenses. The most difficult case arises if the goods or services purchased in the same quarter relate to both taxable and non-taxable value added tax activities. 1C 8.3 Accounting technologies allow you to maintain separate accounting for value added tax in different situations. Next, read how to switch to separate VAT accounting in 1C 8.3 and how to maintain it.

Quick transfer of accounting to BukhSoft

Separate VAT accounting – an obligation or a necessity?

The answer is simple - both. Let us explain our position. The legislation allows not to maintain separate “input” VAT if expenses on preferential transactions do not exceed 5 percent of total expenses. In this case, you can deduct the entire input tax. That's right. But in order to calculate and prove during an audit that the norm has not been exceeded, you still need to keep records of expenses for preferential transactions. In addition, if the 5% threshold is exceeded, you will have to redo the primary in 1C for the entire quarter. Consequently, it is more convenient to immediately keep separate records of value added tax and establish this in the accounting policy. Read on to learn how to set up a policy for separate accounting in 1C 8.3 Accounting.

Set up separate VAT accounting in 1C 8.3 Accounting

Set up an accounting policy in 1C 8.3 Accounting. To do this, go to the “Main” section (1) and click the “Accounting Policy” link (2). The settings window will open.

In the window that opens, indicate your organization (3) and click on the “Set up taxes and reports” link (4). The setup form will open.

In the setup form, select the “VAT” tab (5) and check the box next to “Separate accounting is maintained...” (6). The same section provides the “Separate VAT accounting by accounting methods” setting (7). It is intended to detail the separate accounting of value added tax. Using this setting allows you to immediately specify one of four ways to divide the value added tax when creating a primary document:

• Accepted for deduction. When choosing this value, the tax will be deducted and will not be distributed in the future;
• Included in the price. If you choose this option, input tax will be included in the price;
• For transactions at 0%. This value must be selected if the purchase relates to the export of goods at a 0% rate. Tax deduction at this rate will be automatically reflected in 1C accounting after confirmation of export;
• Distributed. This method is indicated in cases where the purchase can be classified as both taxable and non-taxable activities. In this case, the value added tax will be automatically distributed at the end of the month using a special operation, which we will write about later.

Specify the method of distribution upon receipt of goods (services)

Let's look at how to use separate accounting methods when receiving goods, works and services. In the example, we will register the receipt of services.

Go to the “Purchases” section (1) and click on the “Receipts...” link (2). A window will open to create new receipts.

In the window that opens, click the “Receipt” button (3) and click on the “Services...” link (4). A form for purchasing services will open.

In the form, indicate your organization (5), service provider (6), click the “Add” button (7) and select a service (8). Next, fill in the price (9), VAT rate (10) and click on the “Accounts” field (11). A window will open to fill out the required analytics.

In the window that opens, specify the cost account (12), cost item (13), cost division (14), accounting account (15) and tax accounting method (16). Read here about cost items in 1s 8.3. The “Accounting method...” field is filled in by organizations that have ticked the “Separate VAT accounting by methods...” setting in their accounting policies. For such organizations, account 19 will be closed at the end of the period, depending on which option is selected. In our example, the value “Accepted for deduction” is specified. This means that when the period is closed, the entire amount of value added tax on the service will be deducted and will be included in the purchase book. To save the analysis, click the “OK” button (17). Thus, already at the stage of purchasing goods and services, we can keep separate records.

Look in the balance sheet for account 19 turnover in the context of accounting methods

In the balance sheet for account 19 you can see analytics on accounting methods. Go to the “Reports” section (18) and click on the link “Account balance sheet” (19). A window for generating a statement will open.

Select the period for which you need a statement (20). In the "Account" field (21) enter "19". Click on the “Show settings” button (22). The list settings window will open.

In the settings window, check the box next to “Accounting methods...” (23) and click the “Generate” button (24).

Now in SALT you can see the turnover of account 19 in the context of accounting methods (25), which were indicated in the primary documents. Debit turnover is formed when purchasing fixed assets, goods, materials, and services. Loan turnover, i.e. VAT deduction transactions will be generated differently for each option.

Before the closing of the SALT period for account 19, it may be as follows:

In the example, you can see that before the period is closed, there is turnover on the loan of account 19 only according to the “Considered in cost” analytics. The explanation is simple - if you indicate this value in the primary document, then the entire tax amount immediately goes into expense, and a posting is generated:

DEBIT 20 (25,26,10,41) CREDIT 19

- VAT is included in the price

Value added tax with other accounting methods is closed as follows:

• If the value is “Accepted for deduction”, the tax is closed by the regulatory operation “Creating purchase ledger entries” in the last month of the quarter. In this case, all registered invoices are included in the purchase book, and a VAT deduction entry is generated in accounting;
• With the option “For transactions at 0%”, the tax is closed with the operation “Confirmation of the zero VAT rate”;
• If the value is “Distributed”, the tax is closed with the operation “VAT Distribution”.

Method “Accepted for deduction”

To close account 19 using the “Accepted for deduction” method, go to the “Operations” section (1) and click on the “Accounting Assistant...” link (2). An assistant window will open.

In the window that opens, indicate your organization (3), tax period (4) and click on the link “Create purchase ledger entries” (5). The purchase book window will open.

In the window that opens, click the “Fill” button (6). The book will be filled with registered invoices for those transactions in which the accounting method is specified as “Accepted for deduction.” To save the purchase book, click the “Post and close” button (7). After this, records for the deduction of value added tax will appear in accounting:

DEBIT 68 CREDIT 19

- VAT is accepted for deduction

In the balance sheet, turnovers for the credit of account 19 appeared according to the “Accepted for deduction” analytics (8):

Method “For operations at 0%”

If you buy a product to sell it for export, at a zero rate, then in the purchase document you can specify the VAT accounting method “For transactions 0%”. In this case, the tax will be accepted for deduction in 1C 8.3 Accounting only after the formation of a special document - “Confirmation of the zero VAT rate”.

To create it, go to the “Operations” section (1) and click on the “VAT Accounting Assistant” link (2). An assistant window will open.

In the form, click the “Fill” button (4). The table of sales documents will be automatically filled with all shipments at a zero rate. Leave only the necessary implementations and click the “Post and close” button (5). Confirmation of the zero rate in 1C 8.3 has been generated, all that remains is to fill out the purchase book.

Now in the balance sheet there are turnovers for the credit of account 19 according to the analytics “Blocked until confirmed 0%” (6):

Method "Distributed"

Now let's look at the most difficult case, when value added tax is distributed between taxable and non-taxable transactions. The principle of distribution is simple proportion. First, we find what percentage of non-taxable revenue is to total revenue (excluding VAT). We then multiply the total amount of tax distributed by this percentage. At the end we get the amount of tax that will be included in the price. The other part will be deducted.

This table shows an example calculation:

1c 8.3 Accounting calculates this proportion automatically in the “VAT Distribution” document. To create it, go to the “Operations” section (1) and click on the “VAT Accounting Assistant” link (2). An assistant window will open.

In the distribution window, indicate the last date of the quarter (4) and click the “Fill” button (5). The “Proceeds from Sales” tab (6) will be automatically filled in with the amounts of revenue divided into taxable (7) and non-taxable parts (8). This will be the basis for tax distribution. Next, go to the “Distribution” tab (9).

In the “Distribution” tab, receipt documents (10) automatically appeared, in which the method of dividing the VAT “Distributed” was indicated. Here, for each document (10), you can see the calculation by dividing the value added tax (11). The amount is divided into that accepted for deduction (12) and taken into account in the cost (13). To carry out the distribution, click the “Record” (14) and “Pass” (15) buttons. To view the wiring, click on the “DtKt” button (16). The posting window will open.

In the posting window, entries (17) are visible for attributing part of the tax to the cost of services (account 25). In order to deduct the second part of VAT, you need to create a purchase book.

DEBIT 68 CREDIT 19

- VAT is accepted for deduction

Now in the balance sheet there are turnovers for the credit of account 19 according to the “Distributed” analytics (18). In addition, debit and credit turnovers appeared according to the “Taking into account in value” analytics (19). The statement shows that account 19 is completely closed, which means you can start generating a VAT return. Read how to do this in 1C 8.3 in our.

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.