How to take into account input VAT when settling. “Input” VAT under the simplified tax system: new requirements for the simplified tax system: income minus expenses, is VAT needed?

An enterprise operating under a simplified taxation system pays VAT to:

• if, at the request of the counterparty, he issues an invoice with a highlighted tax line;
• if it carries out economic activities under a partnership agreement, trust management agreement or acts as a concessionaire;
• if it enters into rental relations with state authorities or a municipality, when the lessor is the state or municipal institution itself (“the simplifier” acts in this case as a tax agent);
• if he purchases anything (products, services, work) from a person who is not a resident of the Russian Federation and, accordingly, a taxpayer;
• if a company imports products using the simplified tax system (an invoice is not issued, and a declaration for reporting to the Federal Tax Service is filled out only in the case of importing products from the territory of Kazakhstan or Belarus).

How to take into account VAT under the simplified tax system “income”?

Since the “simplified” system practically does not work with VAT, it was decided that enterprises that issue invoices and work on the simplified tax system should not include VAT in the revenue portion. This rule has been in effect since 2016.
In addition, the Tax Code of the Russian Federation establishes that when determining the tax base for calculating payments under the simplified tax system, taxes that were presented to buyers or users of services cannot be included (Article 248).
If an enterprise issues an invoice using the simplified tax system of 6% with a certain amount of VAT, it will be obliged to transfer this tax to the budget at the end of the current quarter, as well as submit a reporting declaration to the territorial branch of the Federal Tax Service. The declaration is submitted in electronic format. All transfer and reporting operations must be completed by the 20th day of the month following the reporting quarter.

How to take into account VAT under the simplified tax system “income minus expenses”?

Enterprises operating under the simplified tax system of 15%, when purchasing anything, have the right to include “input” VAT in the total amount of expenses when calculating the tax base. In this case, the invoice may not be issued by the seller if an appropriate agreement has been concluded between the companies.
It is worth noting that the costs of paying tax payments can be included in the expenditure side only if they were displayed in the KUDiR. In this document, it is necessary to take into account VAT as a separate line in column 5. All transactions indicated in the book must be confirmed by primary documentation. However, the absence of invoices, when concluding an appropriate agreement, will not be an obstacle to deduction from the income portion.

How to recover VAT when switching to the simplified tax system from OSNO?

By operating under the general regime, the company takes advantage of the opportunity to receive a VAT tax deduction. One of the points for applying the deduction was the need to use valuables and assets in activities subject to VAT. With the transition to the simplified tax system, this point will not be fulfilled.
Accordingly, the company needs to carry out the VAT restoration procedure when switching to the simplified tax system. This must be done in relation to goods and materials and assets that will remain on the balance sheet of the enterprise after the transition to the special regime. VAT must be restored before changes in the tax regime are implemented.
When restoring VAT on fixed assets and intangible assets, it should be taken into account that not the entire amount is subject to restoration, but only a part of it, which is calculated based on the residual value. The restored VAT must be taken into account in the expenditure side if the company has switched to the simplified tax system “income minus expenses”.
When restoring VAT, the question often arises regarding the tax rate at which calculations should be made. The percentage applied is the one that was relevant at the time of purchase of the property, since the VAT that was previously credited is restored. To determine the rate, it is necessary to take as the basis the invoice issued upon acquisition of the asset.
Controversial issues also arise if the company, during the period of its activities under the general regime, received advance payments for planned supplies. When switching to a simplified taxation regime, VAT paid to the budget on advances is accepted for deduction. To make this legal, the VAT amount is transferred to the counterparty’s bank account. Confirmation of this operation and the legality of the deduction will be the reporting documents: payment slips, an agreement on the offset of VAT against future payment under the same agreement. However, in judicial practice there have been cases of VAT deduction when the amount was not returned and even when the contract was terminated.

It is permissible to use any of the presented methods for calculating the share of VAT related to goods sold. Input VAT in the Book of Income and Expenses All simplifiers must keep records of income and expense values ​​to correctly calculate the tax burden. These indicators are recorded in a special book of a standard format. Input VAT in this Book must be highlighted as a separate line, since it is taken into account separately from the cost of valuables, services of various nature, and all kinds of work. Accounting for input tax when transferring activities to the simplified tax system When switching to the simplified tax system from the main mode, it is necessary to restore the input tax shown in accounting as reimbursed. This is due to the fact that, being on OSNO, the company subtracts input VAT from the total amount of tax payable, and in the simplified system this opportunity is lost.

Simplified: accounting and tax accounting of input VAT

It includes:

• the value of the imported goods, assessed by the customs service;
• duty paid on imports;
• excise taxes (if any).

The calculation is made by groups of similar goods. In the list of product groups, each unit must have the same name, brand, type. The VAT rate for simplified taxation in 2017 will be standard - 10% or 18% (depending on the product).

In a special taxation regime, the amounts of customs payments are included in the total expenses when calculating the tax base. Import VAT also applies to the consumable part. At the same time, it is not necessary to wait for the sale of goods or the write-off of materials for production of the enterprise. The tax payment period is 15 days from the moment the goods arrive at customs.

If the buyer company operates in the main mode, then this tax can be reimbursed by reducing the VAT payable by its amount. A simplified company will not be able to reimburse the tax, since such an economic entity is not recognized as a payer of the tax in question. A simplified company is allowed to take into account the paid added tax in expenses that reduce the tax base.

Attention

This operation must be performed in the same quarter in which expenses include the cost of acquisitions, services of various types, and work. It is impossible to take into account inventory items, fixed assets, services, and work at a cost that includes tax. It is necessary to take into account the tax separately, including it in expenses as a separate operation.

How to take into account input VAT when taxing. examples

Important

It is considered that they fulfilled their obligation to issue an invoice if they issued the buyer a cash receipt or a strict reporting form (clause 7 of Article 168 of the Tax Code of the Russian Federation). Moreover, as a general rule, VAT is not allocated in such documents (clause 6 of Article 168 of the Tax Code of the Russian Federation). But if the tax is still allocated, you can equate a cash register receipt or a strict reporting form to an invoice.

Postings for VAT under tax system

The fact that they were paid by the buyer, your client, does not matter (clause 2 of Article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 17, 2014 No. 03-11-09/6275). Accordingly, the same write-off rules apply to “input” VAT. Note! Write off “input” VAT as expenses under the simplified tax system according to the same rules as goods, materials, work, services for the purchase of which it was paid.

At the same time, do not forget that only those expenses that are directly named in the closed list given in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation are written off as expenses. If there is no reason to write off the value itself, then the “input” VAT on it does not apply to expenses under the simplified tax system. Situation 2. Fixed assets or intangible assets were purchased.

Such objects are reflected in tax accounting under the simplified tax system as they are put into operation and paid for at the original cost, which is formed in accounting (clause 3 of article 346.16 of the Tax Code of the Russian Federation).

VAT for the tax system “income minus expenses” in 2017

The entries for VAT accounting on the simplified tax system will be as follows: DEBIT 41 CREDIT 60–118,000 rubles. – the goods are capitalized; DEBIT 62 CREDIT 90 subaccount “Revenue” – 42,000 rubles. – revenue is reflected; DEBIT 90 subaccount “Cost of sales” CREDIT 41–35,400 rub. (RUB 118,000: 100 pcs. x 30 pcs.) – the cost of the shipped goods is written off; DEBIT 60 CREDIT 51–40,000 rub. – payment has been made to the seller. The amount of tax that can be taken into account in expenses is allocated by calculation. It will be 5400 rubles. (RUB 35,400: 118% x 18%). At the same time, in the book of income and expenses, the cost of goods sold in the amount of 30,000 rubles is indicated on one line, and the tax in the amount of 5,400 rubles is indicated on the other. M.
You must take into account VAT on rent of state or municipal property in the general manner - we discussed it above. The only difference is that in this case the landlord does not issue you an invoice. You are recognized as a VAT tax agent and issue this document to yourself. Therefore, on the day of settlements with the counterparty, withhold VAT from the rent amount (clause 5 of Article 346.11, as well as paragraph 1 of clause 3 of Article 161 of the Tax Code of the Russian Federation). Reflect the tax withholding entries: Debit 60 (76) Credit 51

• the amount of rent has been transferred to the lessor (excluding VAT);

Debit 60 (76) Credit 68

• VAT is withheld from the rent.

Note! When leasing state or municipal property, the “simplified person,” acting as a tax agent, issues himself an invoice for the amount of the rent, highlighting the tax and marking “Rental of state (municipal) property.”

Accounting entries for VAT accounting for income taxation

In tax accounting at the end of the second quarter (June 30), the accountant wrote off the cost of only those sold assets that were paid to the supplier, while highlighting VAT. A total of 265,500 rubles were written off for expenses. (RUB 1,180 x 450 pcs. x 50%), of which: - RUB 225,000. (1000 rub. x 450 pcs. x 50%) - cost of goods excluding VAT; - 40,500 rub. (180 rub. x 450 pcs. x 50%) - the amount of VAT on goods. On a note. On what purchases does “input” VAT not arise1.

The seller is not a VAT payer. This means that your counterparty operates under a special tax regime, just like you. This may be the simplified tax system, UTII, patent or unified agricultural tax. Sellers in special modes do not charge VAT on sales and do not issue invoices (clauses 2 and 3 of Article 346.11, paragraph 3 of clause 4 of Article 346.26, clause 11 of Article 346.43 and clause 3 of Article 346.1 of the Tax Code RF).2. Sales by force of law are not subject to taxation (exempt from VAT).

Accounting entries for VAT accounting for income minus expenses

An exception is cases when the shipment is made within five calendar days after receipt of the advance payment (clause 3 of Article 168 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated October 12, 2011 N 03-07-14/99). And what should the “simplified” people do who paid for the purchase in advance and received an “advance” invoice? Since you just paid for the goods, but they have not yet arrived to you and you have not received them, you will not have any expenses. This means that there can be no talk of taking into account “input” VAT.

When you pay for work or service in advance, the situation is similar - the work or service has not yet been completed, which means it will be taken into account later. Therefore, in fact, you, the “simplified people,” do not actually need an invoice for the advance payment. To account for “input” VAT, you need to receive a regular invoice for shipment.

Question No. 4. Do purchase invoices need to be filed in the invoice journal? Resolution No. 1137 provides for the form of the invoice journal.

Working in simplified terms, you of course know that the list of expenses that can be taken into account when calculating a single tax (the “income-expenses” object) is limited. All of them are listed in clause 1 of Article 346.16 of the Tax Code. And among them there is one type of cost “with a twist”: it is an independent type of expense, but on the other hand, it can only be taken into account simultaneously with other expenses. What are we talking about? You probably realized that the topic of this article is input VAT under the simplified tax system.

Where does VAT come from on the simplified tax system?

According to clause 2.3 of Article 346.11 of the Tax Code, organizations and individual entrepreneurs using a simplified taxation system with the object “income-expenses” are not VAT payers. There are also exceptions (introduction of goods into the territory of the Russian Federation, duties of a tax agent), but today we will not consider them.

Where does VAT come from on the simplified tax system? It all depends on what suppliers and contractors you work with, whether they are VAT payers or not. If they are, then when selling their goods, services, or work to you, it is their responsibility to charge and pay VAT. Those. you receive goods, works, services at cost including VAT (10% or 18%).

A reputable supplier will issue you an invoice. Then, if a number of conditions are met, you will be able to include this input VAT under the simplified tax system into expenses. What are these conditions? The answer depends on what exactly you purchased (ordered).

Please note: companies using the simplified tax system are not VAT payers and do not issue it to their customers, and, therefore, cannot make a VAT deduction.

VAT on materials

To include VAT on materials in expenses, you will need (clause 8, clause 1, article 346.16 of the Tax Code):

— materials must be purchased and capitalized;

— materials on the cost of which the supplier has charged VAT must be paid;

— the materials themselves can be taken into account in the costs of the simplified tax system (Articles 346.16, 346.17).

It turns out that VAT will be included in expenses simultaneously with the inclusion of expenses for the materials themselves.

VAT on goods

In the case of goods, the situation is a little more complicated. At a minimum, to include VAT in expenses, you must pay the goods to the supplier and capitalize them. But to the question whether, after meeting these two conditions, it is possible to immediately include VAT in expenses, or whether you need to wait for the sale of goods (i.e., the moment when expenses on goods will be written off), the Tax Code does not give a clear answer.

Therefore, there are 2 points of view:

1. The official position of the Ministry of Finance (letter dated September 24, 2012 No. 03-11-06/2/128): VAT on goods is applied to expenses no earlier than the moment when the goods themselves are expensed.

2. VAT is a separate type of expense, which is included in the list of tax codes. The Code does not provide information on when to include VAT in expenses and does not tie this point to the sale of goods. This means that VAT can be expensed after it has been paid to the supplier. But this point of view will have to be proven in court. And since there is no judicial practice on this issue, it is impossible to predict the court’s decision in advance.

As a rule, goods are shipped to customers in batches, which means that each time it will be necessary to calculate how much VAT to charge to expenses. Let's see an example.

Example

LLC "Vesnushka" works on the simplified tax system with the object "income-expenses" and is engaged in the wholesale trade of household appliances. On February 25, 2013, the organization purchased a batch of refrigerators worth 590,000 rubles. (including VAT RUB 90,000). Payment to the supplier was made on March 10. And on March 20, part of a batch of refrigerators was sold with a purchase price of 200,000 rubles. (without VAT). The rest of the batch was sold on March 25.

On March 20, we can include the cost of goods in expenses - 200,000 rubles. and VAT on these goods – 36,000 rubles. And on March 25 we will include RUB 300,000 in expenses. goods at purchase price and 54,000 rubles. VAT on these goods.

VAT on fixed assets and intangible assets

The situation is different with input VAT on fixed assets and intangible assets. Such a tax does not apply to a separate type of expense under clause 8 of clause 1 of Article 346.16 of the Tax Code. Expenses for the purchase of fixed assets and intangible assets during the period of work on a simplified basis are written off according to paragraph 3 of Article 346.16 and paragraph 4 of paragraph 2 of Article 346.17 of the Tax Code (letter of the Ministry of Finance dated November 12, 2008 No. 03-11-04/2/167). Namely, after their commissioning and payment to the supplier in equal quarterly installments.

The initial cost of fixed assets and intangible assets in accounting using the simplified tax system is determined according to the accounting rules (PBU 6/01 and PBU 14/2007). In accounting, non-refundable taxes are included in the original cost. According to the simplified tax system, value added tax is not refundable, therefore input VAT on fixed assets and intangible assets is included in the initial cost.

Example

Parus LLC purchased a lathe worth RUB 236,000. (including VAT 18%) February 18, 2013. The machine was paid for on February 26 and put into operation on February 28.

Quarterly we include in expenses: March 31 - 59,000 rubles, June 30 - 59,000 rubles, September 30 - 59,000 rubles, December 31 - 59,000 rubles.

Registration in KUDiR

Another common question is how to make an entry in the book of income and expenses for input VAT? According to the Tax Code, value added tax is an independent type of expense (clause 8, clause 1, article 346.16), therefore it is recorded in the book as a separate line. There are many explanations on this topic from the Ministry of Finance and the Federal Tax Service.

What happens if you do not allocate VAT as a separate line, but write it down along with the cost of materials or goods? Such a violation cannot be classified as gross according to clause 3 of Article 120 of the Tax Code, since the accounting book on the simplified tax system is a tax accounting register, not an accounting register. Therefore, there will be no sanctions for this. However, it is not worth giving tax inspectors any more grounds for complaints.

Does a simplified person need an invoice?

Input VAT is a separate type of expense, which means, according to clause 1 of Article 252 of the Tax Code, it must be confirmed by primary documents. Which ones?

1. Documents related to the purchase of property: payment orders, invoices, certificates of services rendered, work performed.

2. Invoice (letter of the Ministry of Finance dated September 24, 2008 No. 03-11-04/2/147), compiled in accordance with all the rules by the Government Decree dated December 26, 2011. No. 1137.

One can argue with the opinion on the mandatory presence of invoices to include VAT in expenses. According to the Tax Code, an invoice is a document that is needed only for deducting VAT and nothing else. There is a resolution of the Federal Antimonopoly Service of the Moscow District dated April 11, 2011. No. KA-A40/2163-11, according to which it is allowed to take into account VAT in expenses only on the basis of acts or invoices that indicate the amount of VAT.

How to fill out invoices. What to do with VAT when switching to the simplified tax system?

Are your suppliers compliant with VAT and issue you invoices on time and correctly? Please share in the comments!

Accounting for “input” VAT under “simplified”

The procedure for accounting for “input” VAT for “simplified” raises some questions and difficulties for the accountant. This is due, in our opinion, to the fact that Chapter 26.2 of the Tax Code does not contain unambiguous instructions on in which cases VAT paid to the supplier should be included in the cost of the asset, and in which cases it should be reflected in accounting as a separate line item in expenses.

Organizations and individual entrepreneurs applying the simplified taxation system are not payers of value added tax, with the exception of the tax payable when importing goods into the customs territory of Russia and other territories under its jurisdiction, as well as value added tax paid within simple partnership*(1). Also, organizations and individual entrepreneurs using the simplified taxation system are not exempt from performing the duties of tax agents to pay VAT *(2). In addition, if a “simplified” person issues an invoice to the buyer on his own behalf, highlighting the amount of VAT, he is obliged to calculate and pay this tax to the budget *(3). Finally, special rules for accounting for value added tax “simplified” must be observed when carrying out commercial intermediation operations under commission agreements, commissions, and agency agreements.

Thus, while stating the general rule that persons applying the simplified taxation system are not VAT payers, at the same time we note exceptions and special cases that would be useful to consider in more detail. The fact is that in some special cases and exceptions, “input” VAT arises for “simplified” workers, but in others it does not. For example, in cases of joint activities and participation in commercial intermediation, “input” VAT does not arise; in other cases, this tax is usually present.

VAT in partnerships and concessions with the participation of “simplified people”

When performing transactions in accordance with a simple partnership agreement (an agreement on joint activities without forming a legal entity), an investment partnership agreement, a concession agreement or a property trust management agreement, the partnership participant, concessionaire or trustee is assigned the duties of a VAT payer * (4).

Please note that only those “simplified people” who apply the object of taxation “income minus expenses” * (5) can enter into a simple partnership agreement or a property trust management agreement without losing the right to apply the simplified tax system. Those who have chosen the object of taxation “income” during the period of its application lose the right to apply the simplified tax system in the event of concluding a simple partnership agreement or trust management of property *(6).

The object of taxation under the simplified tax system can change annually, from the beginning of the tax period, if the taxpayer notifies the tax office about this before December 31 of the year preceding the year in which the object of taxation is expected to change. At the same time, during the tax period, a company or entrepreneur using the simplified tax system cannot change the object of taxation*(7).

Those small businesses that apply a simplified system with the object of taxation “income minus expenses”, within the framework of a simple partnership agreement, can receive their share of the financial result from joint activities, remaining in the simplified taxation system. If the “simplified” person is entrusted with the responsibility of a managing partner, then he maintains separate records of property and obligations in the interests of all participants, fulfilling all duties and using all the rights of a VAT payer for general operations * (8). For other own operations, the managing partner also retains the rights to use the simplified tax system with the object of taxation “income reduced by the amount of expenses” * (9).

Let us note once again that as a result of joint activities and trust management, “input” VAT is not generated for the “simplified” person.

VAT on intermediary transactions

“Simplers” acting as commercial intermediaries under commission, commission and agency agreements and selling (purchasing) goods (work, services, property rights) on their own behalf, but in the interests of third parties, can, under the terms of the intermediary agreement, draw up invoices for the specified sales (purchases). At the same time, commission agents (agents) do not register in the purchase book and sales book, respectively, received and issued invoices * (10). Thus, intermediaries applying the simplified taxation system are not required to calculate and pay VAT, with the exception of those intermediary activities in the interests of non-residents, which lead to the obligation to perform the functions of a tax agent.

Fulfilling the duties of a tax agent for VAT

Tax agents are persons who are entrusted with the responsibility for calculating, withholding from the taxpayer and transferring taxes to the budget *(11). Organizations and individual entrepreneurs using the simplified taxation system also perform the duties of tax agents *(12).

In relation to VAT, “simplified” perform the duties of a tax agent when carrying out the following operations*(13):
- acquisition on Russian territory of goods (works, services) from foreign persons who are not registered with the tax authorities as taxpayers;
- lease of federal property, property of constituent entities of the Russian Federation and municipal property from state authorities and administration bodies, local governments;
- purchase (receipt) of state property not assigned to state enterprises and institutions, as well as municipal property not assigned to municipal enterprises and institutions;
- sale on the territory of Russia of confiscated property, property sold by court decision, ownerless valuables, treasures and purchased valuables, as well as valuables transferred by right of inheritance to the state;
- purchase on the territory of Russia of property or property rights of debtors declared bankrupt in accordance with the law;
- sale on the territory of the Russian Federation as an intermediary with the participation in the settlement of goods (works, services, property rights) of foreign persons who are not registered as a taxpayer with the tax authorities of the Russian Federation;
- if within forty-five calendar days from the moment of transfer of ownership of the vessel from the taxpayer to the customer, registration of the vessel in the Russian International Register of Ships is not carried out, that is, on the forty-sixth day, the tax agent is the buyer, whose ownership of the vessel was the previous forty-five days.

For “simplers”, the tax calculated and paid to the budget while performing the duties of a tax agent is “input” VAT. In passing, we note that accounting for “input” VAT in accounting for acquired fixed assets is of fundamental importance for all “simplified” people without exception, regardless of the object of taxation.

You should always remember that organizations whose residual value of fixed assets, determined in accordance with the accounting legislation of the Russian Federation, exceeds 100 million rubles, cannot apply the simplified tax system. For these purposes, fixed assets are taken into account, which are subject to depreciation and are recognized as depreciable property for the purposes of taxation of profits of organizations * (14).

Let us consider the procedure for accounting for input VAT and the inherent risks for an organization applying the simplified tax system and performing the functions of a tax agent using the following example.

Example
Let’s assume that the company “Online Store,” which uses a simplified taxation system with the object of taxation “income,” purchases office and logistics premises in the form of a separate building from the municipality in October. The estimated cost of the object is RUB 100,300,000. The amount of VAT may not be indicated in the appraiser's report. From the duties of a tax agent, we can conclude that the agent is obliged to withhold the calculated amount of tax from the income paid, incl. VAT on rent or purchase of state or municipal property*(15). In addition, the agent cannot pay tax at his own expense *(16).

Since the company is not a VAT payer and uses the simplified tax system, the following entries can be made in the agent’s accounting:
Debit 08 Credit 60
- 100,300,000 rub. — the cost of the premises including VAT is taken into account, the tax in this case is non-refundable *(17);
Debit 60 Credit 68
- 15,300,000 rub. — VAT is withheld at the estimated rate (100,300,000 x 18/118) from the seller’s income;
Debit 60 Credit 51
- 85,000,000 rub. — payment is transferred to the seller minus withheld tax;
Debit 68 Credit 51
- 15,300,000 rub. — the tax withheld by the agent is transferred to the budget;
Debit 01 Credit 08
- 100,300,000 rub. — the premises were put into operation as part of fixed assets.

As can be seen from the example, the company has a real risk of losing the right to use the simplified tax system immediately after purchasing an object of fixed assets, regardless of the chosen object of taxation. Although the object without VAT costs less than 100 million rubles, but due to the fact that according to accounting rules it must be taken into account taking into account non-refundable tax, at the time of commissioning before depreciation begins, its book value will exceed the established limit. Let us recall that the accrual of depreciation charges for an object of fixed assets in accounting begins on the first day of the month following the month in which this object was accepted for accounting, and is carried out until the cost of this object is fully repaid or this object is written off from accounting *(18).

VAT at customs for “simplified people”

As mentioned above, “simplified” people pay VAT when importing goods into Russia and other territories under its jurisdiction, depending on the customs procedures applied *(19).

Tax legislation treats the territory of Russia and other territories under its jurisdiction as the territory of the Russian Federation itself, as well as the territory of artificial islands, installations and structures over which the Russian Federation exercises jurisdiction in accordance with the legislation of the Russian Federation and international law * (20).

The VAT paid by the “simplified” person at customs is for him “input” VAT, the accounting procedure for which we will talk about below.

The procedure for accounting for tax in expenses, problem statement

Organizations and individual entrepreneurs who pay a single tax on the difference between income and expenses, the amount of input VAT paid to suppliers of goods (works, services), can be included in expenses when calculating the tax base * (21).

In the professional literature quite a long time ago, on the basis of private explanations from the Ministry of Finance of Russia, there was a consensus that the “input” VAT in the calculation of the tax base should be reflected *(22):

Either in the cost of acquired fixed assets and intangible assets;
- or according to a separate cost item when purchasing goods (works, services) and other material assets.

In our opinion, this approach is somewhat outdated and does not meet the needs of today's accounting practice. In particular, the accountant has a question: why in relation to non-current assets it is necessary to apply the general norm * (23) from Chapter 21 “Value Added Tax” of the Tax Code, and in relation to other assets and expenses - a special norm * (24) of Chapter 26.2 “ Simplified taxation system" of the same Code. We will not find clear criteria for the application of this or that norm in tax legislation.

“Input” VAT as a separate type of expense

For our part, we could suggest that the accountant use an approach that we will conditionally call “documentary-financial”. Its essence is as follows.

If the tax is paid in a separate transaction that has its own separate documentary evidence, for example, VAT at customs or VAT withheld and paid to the budget when performing the duties of a tax agent, then such a payment has all the signs of a separate type of expense and can actually be reflected in the Income and Expense Book* (25) “simplified” in a separate line.

If the tax is listed as part of payment for goods (works, services, property rights), then it is hardly appropriate to allocate it as a separate line item as expenses. Firstly, we will not have a separate document for this amount, and the invoice received from the supplier will not help here either, because it, just like a delivery note or an act for services, is ultimately issued for the full amount payable , including VAT.

Secondly, it is simply inconvenient from the point of view of rational organization of accounting. After all, inventory items can come with tax, and at different rates, or without it. In such a situation, separate accounting of expenses in terms of “input” VAT becomes significantly more complicated. Any practicing specialist knows perfectly well that the complication of accounting methods inevitably increases the risk of errors and, as a result, creates unnecessary financial risks for the taxpayer.

Tax accounting policy for the “simplified”

In order for an accountant to finally decide on the maximum benefit for himself and for business in conditions of regulatory uncertainty, let us recall the definition of accounting policy for tax purposes.

Within the meaning of this norm, the taxpayer has the right to independently choose one or another method of recognizing expenses from those available in tax legislation.

Therefore, if from the point of view of a rational method of accounting it is easier to take into account expenses, including the acquisition of assets, together with tax, except for those cases when the “input” VAT by its nature corresponds and is documented as an independent type of expense, then in tax accounting policy “simplified”, this method can be consolidated without fear of serious disagreements with the tax authorities.

The decision made must be formalized in an internal regulatory act (order, written order). The requirements for the preparation of such an internal regulatory act are formulated in Article 313 of the Tax Code in relation to corporate income tax and are fully applicable to the simplified taxation system.

The main idea in this definition for us is that tax accounting policy establishes its own tax accounting rules for a specific taxpayer.

Controversial issues

1. It can be argued that the inclusion of “input” VAT in the cost of goods, works, and services contradicts the position of the Russian Ministry of Finance, expressed quite a long time ago *(26). This circumstance, in turn, may lead to disagreements with the tax authorities. This possibility cannot be ignored. Another thing is what the consequences of such disagreements are. If, according to the accounting policy, all the conditions for writing off these expenses are met, then the tax inspectors will not be able to present any significant claims to the simplified person. That is, the expenses for the amount of which VAT is charged to the company on the simplified tax system must be included in the list of expenses, which is given in paragraph 1 of Article 346.16 of the Tax Code, and are also economically justified and documented *(27).

In addition, VAT in settlements between the supplier and the buyer is generally part of the price of the goods, work or service. The Presidium of the Supreme Arbitration Court of the Russian Federation spoke unequivocally about this * (28). The arbitrators, in particular, indicate that public legal relations regarding the payment of VAT to the budget are between the taxpayer, that is, the person selling goods, works, services, and the state. The buyer does not participate in these relations, and the amount of value added tax presented for payment is part of the price payable to the seller under the contract.

The situation is completely different with the tax payable on imports at customs and to the budget when performing the duties of a tax agent. The obligation to calculate and pay tax for a buyer using the simplified tax system arises precisely by virtue of the law * (29), therefore, this is not only part of the price, but a separate expense of the “simplified tax” within the framework of tax legal relations.

As we indicated above, tax legislation for “simplified” people does not provide a clear criterion for when tax should be included in the cost of an asset, work or service, and when it must be reflected on a separate line as an independent expense. It is in such situations, in our opinion, that the taxpayer has the right to independently establish this criterion for himself in his accounting policy for tax purposes.

2. The opinion is also expressed that since the “input” VAT on goods must be allocated on a separate line as an independent type of expense, it can be taken into account at a time after payment, and not included in expenses as these goods are sold. This position is based, in particular, on the requirements of subparagraphs 8 and 23 of paragraph 1 of Article 346.16 of the Tax Code.

Since the tax on goods for resale is named separately, then the “input” VAT on goods, it would seem, should clearly be separated from the cost of goods sold. And if this is an independent expense, then it can supposedly be taken into account as expenses at a time after payment, provided that the goods will be written off as expenses as they are sold *(30).

From the analysis of the above norms it follows that expenses on the cost of goods should be taken into account in conjunction with the value added tax on these goods. That is, as if the tax were taken into account along with the cost of goods.

In the practice of “simplified people” engaged in trading activities, such a mistake is not uncommon. For example, the “input” value added tax on a product has already been written off at a time, and the unsold part of the product has to be returned to the supplier either as a defect or upon expiration of the sales period. What should an accountant do in this situation? There is only one thing left to do - reverse the expenses in the Income and Expense Book in relation to the previously taken into account “input” tax. This means that a violation was committed in terms of the formation of the tax base as “income reduced by the amount of expenses,” which will inevitably attract the attention of tax inspectors.

In summary, I would like to note that when choosing a method for accounting for value added tax paid to suppliers of goods, materials, works and services, one should proceed not only from a formal reading of the requirements of tax legislation, including taking into account official explanations. First of all, it is necessary to assess your professional risks and business risks, but taking into account the principle of rational organization of accounting work and the transparency of the tax accounting methodology used.

To account for “input” VAT, you need to receive a regular invoice for shipment. Do purchase invoices need to be filed in the invoice journal? Resolution No. 1137 provides for the form of the invoice journal. “Simplers” often ask whether they should keep such a journal for invoices received for purchases. We hasten to reassure you: you do not have this obligation. In this case, you can fill out such a register only at your own request, if it is convenient for you. For example, to make it easier to control the availability of invoices received. Please note: it is advisable to simplify the approved journal form, leaving only those columns that you need for your work.

If only income is taxed, then there is no point in taking into account expenses, and therefore there is no need to classify paid input VAT as expenses. Example of VAT accounting for purchased goods for subsequent sale Company "ABS" August 10, 2016

Costs include the cost of twenty chairs sold - 20*5000 = 100,000 rubles. For the chairs sold, the corresponding share of the added tax can be attributed to expenses.

VAT = 100,000 * 18% = 18,000. Tax can be calculated in one more way: VAT = 90,000 * 100,000 / 500,000 = 18,000 rubles.

Simplified: accounting and tax accounting of input VAT

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Example Parus LLC purchased a lathe worth 236,000 rubles. (including VAT 18%) February 18, 2013. The machine was paid for on February 26 and put into operation on February 28.

There are many explanations on this topic from the Ministry of Finance and the Federal Tax Service. What happens if you do not allocate VAT as a separate line, but write it down along with the cost of materials or goods? Such a violation cannot be classified as gross according to clause 3 of Article 120 of the Tax Code, since the accounting book on the simplified tax system is a tax accounting register, not an accounting register.

How to take into account input VAT when taxing?

What to do with invoices that the seller issues for prepayment Sellers applying the general tax regime are required to issue invoices not only for shipment, but also for the prepayment received from the buyer. An exception is cases when the shipment is made within five calendar days after receipt of the advance payment (clause 3 of article 168

Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 12, 2011 No. 03-07-14/99). What should the “simplified” people do if they paid for the purchase in advance and received an “advance” invoice? Since you just paid for the goods, but they have not yet arrived to you and you have not received them, you will not have any expenses.

This means that there can be no talk of taking into account “input” VAT. When you pay for work or service in advance, the situation is similar - the work or service has not yet been completed, which means it will be taken into account later.
Therefore, in fact, you, the “simplified people,” do not actually need an invoice for the advance payment.

How to take into account input VAT when taxing. examples

• How to correctly take into account incoming VAT in expenses when taxing
• Nuances of accounting for input VAT under the simplified tax system
• 400 bad request
• VAT for the tax system “income minus expenses” in 2017

Simplified: accounting and tax accounting of input VAT What to do with invoices that the seller issues for prepayment Sellers applying the general tax regime are required to issue invoices not only for shipment, but also for prepayment received from the buyer. Exceptions are cases when the shipment is made within five calendar days after receipt of the advance payment (p. What should the “simplified” people do who paid for the purchase in advance and received an “advance” invoice? Since you just paid for the goods, but it has not yet arrived to you and you have not received it capitalized, then you will not have any expenses.
This means that there can be no talk of taking into account “input” VAT.

Input VAT for tax registration – taken into account in expenses without consequences

Therefore, there will be no sanctions for this. However, it is not worth giving tax inspectors any more grounds for complaints. Does a “simplified” person need an invoice? Input VAT is a separate type of expense, which means, according to clause 1 of Article 252 of the Tax Code, it must be confirmed by primary documents.

Which ones? 1. Documents related to the purchase of property: payment orders, invoices, certificates of services rendered, work performed. 2. Invoice (letter of the Ministry of Finance dated September 24, 2008 No. 03-11-04/2/147), compiled in accordance with all the rules by the Government Decree dated December 26, 2011.

Attention

One can argue with the opinion on the mandatory presence of invoices to include VAT in expenses. According to the Tax Code, an invoice is a document that is needed only for deducting VAT and nothing else.

How to correctly take into account incoming VAT in expenses when taxing

• goods are paid for and sold;
• materials have been paid for and received,
• The OS has been paid for and put into operation.

Transferring activities from the main mode to the simplified mode Restore Conditions:

• Goods paid for, but not sold;
• Materials have been paid for but not used;
• The fixed assets are paid for, but not fully depreciated.

Transition from the simplified mode to the main mode Send to deduction Conditions:

• Presence of an invoice from the supplier;
• The tax was not previously included in expenses;
• Items not sold;
• No materials used;
• The OS is not fully depreciated;
• Goods, materials or fixed assets are used in taxable activities.

Accounting for input tax in expenses Input added tax is the amount added by the supplier (performer) to the cost of valuables, services, and work.

400 bad request

And to write off “input” VAT as a separate type of expense, an invoice or UTD is required. In any case, this is what the inspectors insist on. As for accounting, you can reflect the purchase with VAT on the basis of only an invoice (act) (clause

1 tbsp. 9 Federal Law dated December 6, 2011 No. 402-FZ). Please note: there may be no invoice if your employee purchased the goods as an accountable person and acted as an ordinary citizen. The fact is that sellers engaged in retail trade and public catering and selling to the public for cash may not issue invoices.

It is considered that they fulfilled their obligation to issue an invoice if they issued the buyer a cash receipt or a strict reporting form (clause 7 of Article 168 of the Tax Code of the Russian Federation). However, as a general rule, VAT is not allocated in such documents (clause

6 tbsp. 168 of the Tax Code of the Russian Federation).
For these material assets, the company previously accepted a VAT refund in the amount of 4,500 rubles. In the fourth quarter ABS LLC must restore VAT on warehouse balances of materials in the amount of 4,500 rubles.

An example of accounting for input VAT on fixed assets. The initial conditions are the same. On the day of transition, ABS LLC also contained on its balance sheet a car purchased 2 years ago for 590,000 rubles.

(the added tax of 90,000 rubles was recognized as a deduction).

As of December 31, 2015 accrued total depreciation – 200,000 rubles. In the fourth quarter ABS LLC must restore VAT on fixed assets in the amount of: VAT = (90,000 * (500,000 – 200,000)) / 500,000 = 54,000 rubles.

Accounting for input VAT when switching from the simplified tax system Being a simplification, the company takes into account the VAT indicated by suppliers in costs in a part proportional to the goods sold.

Is it necessary to allocate VAT when simplifying the receipt of goods and services?

And on March 25 we will include RUB 300,000 in expenses. goods at purchase price and 54,000 rubles. VAT on these goods. VAT on fixed assets and intangible assets The situation with input VAT on fixed assets and intangible assets is different.

Such a tax does not apply to a separate type of expense under clause 8 of clause 1 of Article 346.16 of the Tax Code. Expenses for the purchase of fixed assets and intangible assets during the period of work on the simplified system are written off according to paragraph 3 of Article 346.16 and paragraph 4 of paragraph 2 of Article 346.17 of the Tax Code (letter of the Ministry of Finance dated November 12, 2008.

№03-11-04/2/167).

Namely, after their commissioning and payment to the supplier in equal quarterly installments. The initial cost of fixed assets and intangible assets in accounting using the simplified tax system is determined according to the accounting rules (PBU 6/01 and PBU 14/2007).

In accounting, non-refundable taxes are included in the original cost. According to the simplified tax system, value added tax is not refundable, therefore input VAT on fixed assets and intangible assets is included in the initial cost.