With this article I open a series of lessons on working with VAT in 1C: Accounting 8.3 (revision 3.0). We will look at simple examples of accounting in practice.

Most of the material will be designed for beginner accountants, but experienced ones will also find something for themselves. In order not to miss the release of new lessons, subscribe to the newsletter.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

In the middle of the last century Laura Maurice(French) invented a new tax - Value added tax, abbreviated.

The idea of ​​the tax turned out to be so successful that over time, VAT appeared in other countries (now there are 137 of them); VAT came to Russia on January 1, 1992.

By the way, wonderfully structured information about VAT is on the tax service website, I recommend reading it (link).

Situation to consider

We (VAT payer)

01.01.2016 bought chair for 11800 rubles (including VAT 1800 rubles)

05.01.2016 sold chair for 25000 rubles (including VAT 3813.56 rubles)

Required:

• enter documents into the database
• create a shopping book
• create a sales book
• fill out the VAT return for the 1st quarter of 2016

We will do all this together and along the way I will draw your attention to the details that you need to know in order to understand the behavior of the program.

We make a purchase

Go to the “Purchases” section, “Receipts” item ():

We create a new document for receipt of goods and services:

We fill it out in accordance with our data:

When creating a new product item, do not forget to indicate the VAT rate of 18% in its card:

This is necessary for convenience - it will be automatically inserted into all documents.

We also pay attention to the “VAT on top” item highlighted in the document picture:

When you click on it, a dialog appears in which we can specify the method of calculating VAT in the document (on top or in total):

Here we can check the box “Include VAT in price” if you want to make input VAT part of the cost (attributed to 41 accounts instead of 19).

We leave everything as default (as in the picture).

We post the document and look at the resulting transactions (DtKt button):

Everything is logical:

• 10,000 rubles went to cost (debit 41 accounts) in correspondence with our debt to the supplier (credit 60).
• 1,800 rubles were spent on the so-called “input” VAT, which we will accept for offset (debit 19) in correspondence with our debt to the supplier (credit 60).

Total, after these postings:

• Cost of goods (debit 41) - 10,000 rubles.
• Input VAT to be credited (debit 19) - 1,800 rubles.
• Our debt to the supplier (credit 60) is 11,800 rubles.

This seems to be all, since often accountants, out of habit, pay attention only to the bookmark with accounting entries.

But I want to tell you right away that for the “troika” (as well as for the “two”) this approach cannot be considered sufficient. And that's why.

1C: Accounting 3.0, in addition to accounting entries, also makes entries in so-called registers. It is on the entries in these registers that she focuses her work.

The book of income and expenses, the book of purchases and sales, certificates, declarations for reporting... almost everything (except perhaps for such reports as Account Analysis, SALT, etc.), she fills out precisely on the basis of registers, and not at all accounting accounts .

So, let's go to the register tab " VAT Presented":

Income from this register accumulates our incoming VAT (similar to debit entry in account 19).

Let's check - have we met all the conditions for this receipt to be reflected in the purchase book?

To do this, go to the “Reports” section and select the “Purchase Book” item:

We form it for the 1st quarter of 2016:

And we see that it is completely empty.

The whole point is that we did not register the invoice received from the supplier. Let's do this, and at the same time let's take a look at what movements she makes through the registers (along with postings).

To do this, we return to the receipt document and fill in the number and date of the invoice from the supplier at the bottom of it, then click the “Register” button:

Please note the checkbox “Reflect VAT deduction in the purchase ledger by date of receipt.” This is the checkbox that is responsible for the appearance of our receipt in the purchase book:

Let's look at the postings and movements according to the registers of the received invoice (DtKt button):

The postings are quite expected:

• We subtract input VAT from account credit 19 to debit 68.02. With this operation we reduce our own VAT payable.

Total after this operation:

• As of March 19, the balance is 0.
• According to 68.02 - debit balance 1800 (the state owes us at the moment).

And now the most interesting thing, let’s look at the registers (over time you need to learn them all, along with the chart of accounts).

Register" VAT presented" - our old friend:

Only this time the entry was made as an expense. By doing this, we deducted the incoming VAT, similar to the credit entry for account 19.

And here is a new register for us" VAT Purchases":

You probably already guessed that it is the entry in this register that is responsible for getting into the purchase book.

Book of purchases

We are trying to re-form the purchase book for the 1st quarter:

And voila! Our receipt was included in this book and all thanks to the entry in the “VAT Purchases” register.

About the invoice journal

By the way, we did not consider the third register “Invoice Journal”. A record has been made on it, but let’s try to create this very log.

To do this, go to the “Reports” section, “Invoice Journal” item:

We create this log for the 1st quarter of 2016 and... we see that the log is empty.

Why? After all, we have entered the invoice and the entry has been made in the register. And the whole point is that since 2015, a log of received and issued invoices is kept only when carrying out business activities in the interests of another person on the basis of intermediary agreements (for example, commission trading).

Our invoice does not fall under this definition, and therefore it does not appear in the magazine.

Making the implementation

Go to the “Sales” section, “Sales (acts, invoices”) item:

We create a document for the sale of goods and services:

Fill it out in accordance with the task:

And again, we immediately pay attention to the highlighted item “VAT in total”.

We post the document and look at the postings and movements according to the registers (DtKt button):

Expected accounting entries:

• We wrote off the cost of the chair (10,000 rubles) as credit 41 and immediately reflected it as debit 90.02 (cost of sales).
• We reflected the revenue (25,000 rubles) on credit 90.01 and immediately reflected the buyer’s debt to us as debit 62.
• Finally, we reflected our VAT debt in the amount of 3813 rubles 56 kopecks to the state under credit 68.02 in correspondence with debit 90.03 (value added tax).

And if we now look at the analysis of 68.02, we will see:

• 1,800 rubles by debit is our input VAT (from the receipt of goods).
• 3,813 rubles and 56 kopecks on the loan is our output VAT (from sales of goods).
• Well, the credit balance of 2013 rubles and 56 kopecks is the amount that we will have to transfer to the budget for the 1st quarter of 2016.

Everything is clear with the wiring. Let's move on to registers.

Register" VAT Sales" is completely similar to the "VAT Purchases" register, with the only difference that an entry into it ensures that sales are included in the sales book:

Let's check it out.

Sales book

Go to the "Reports" section, "Sales Book" item:

We form it for the 1st quarter of 2016 and see our implementation:

Amazing.

The next stage on the way to creating a VAT return.

Analysis of VAT accounting

Go to the "Reports" section, "VAT Accounting Analysis" item:

We form it for the 1st quarter and very clearly see all charges (outgoing VAT) and deductions (input VAT):

VAT for payment is immediately displayed. All meanings can be deciphered.

For example, let's double-click the left mouse button on the implementation:

The report has opened...

In which, by the way, we see our mistake - we forgot to issue an invoice for sale.

Let's fix this bug. To do this, go to the implementation document and at the very bottom click the “Write an invoice” button:

VAT Accounting Assistant

Now go to the “Operations” section and select “VAT Accounting Assistant”:

We form it for the 1st quarter of 2016:

Here, in order, we talk about the steps that need to be completed to generate a correct VAT return.

First, let’s transfer the documents for each month:

This is necessary in case we entered documents retroactively.

We skip creating purchase book entries, because for our simplest case they simply won’t be there.

And finally, click on the item “VAT Return”.

Declaration

The declaration has opened.

There are many sections here. We will consider only the main points.

First of all, in section 1 the final amount to be paid to the budget was filled in:

Section 3 provides the tax calculation itself (outgoing and incoming VAT).

Value added tax (hereinafter referred to as VAT, tax) is one of the key taxes in the tax system of the Russian Federation. Hence the increased attention of regulatory authorities to accrual, timely payment and transfer to the budget. In the near future, it is planned to increase its rate from the current 18% to 20%. Tax authorities online monitor mutual settlements between tax counterparties and, if there are discrepancies, send requests to taxpayers. It is needless to note that such requests raise additional questions and attention of company management to the accounting service. Below we will provide step-by-step instructions on how to fill out your VAT return correctly and submit it on time, without the need to prepare an adjustment return.

Invoices

The key to success when preparing VAT reporting is the correct preparation of invoices, both issued and received from suppliers, as well as their timely and correct reflection in the 1C system.

Let’s assume that in July of this year we purchased 500 pieces of Rainbow paint from Vodnik LLC at a price of 200 rubles. VAT on this transaction amounted to 18,000.0 rubles. The supplier issued the invoice on time.

Fig.1

At the bottom of the document we reflect receipt of the invoice on the same date.

It is important (!) to remember that in order to submit VAT for reimbursement, it is necessary to fulfill the conditions established by Article 172 of the Tax Code of the Russian Federation (Part Two), which provides for the mandatory acceptance for accounting of purchased goods (works, services). Otherwise, the tax authorities have the right to refuse refund of “input” VAT.

Fig.2

Book of purchases and sales

Before generating a VAT return, we need to make sure that our transactions are reflected in the Purchase Book and Sales Book. Both of these documents are located in the “Reports” – “VAT” section.

Fig.3

Having set the period to the 3rd quarter of 2018, click the “Generate” button.

Fig.4

The purchase book reflects the transaction for the purchase of goods, VAT is reflected in the amount of 118.0 thousand rubles.

We create a Sales Book in the same way.

Fig.5

VAT on sales in the amount of 20,593.22 rubles is also reflected in the sales book.

In addition, it is necessary to conduct an express check of accounting, which allows you to quickly track the presence of incorrect transactions in the system that prevent the correct completion of the VAT return.

This operation is available in the menu “Reports” – “Accounting Analysis” – “Express Check”.

Fig.6

Set the period and click “Run check”.

Fig.7

Since the program did not detect any errors, we can safely proceed to generating a declaration.

Tax return

Go to the menu “Reports” – “Regulated reports”.

Fig.8

In the window that opens, click on the “Create” button and select “VAT Declaration” from the presented list of reports.

Fig.9

We set the period of interest to us – the 3rd quarter of 2018, and click the “Create” button.

Fig.10

A standard window of the established declaration form appears, in which we click the “Fill out” button.

Fig.11

The declaration consists of a title page and 12 sections. Let's take a closer look at each of them.

It is formed based on the initial data entered into the system. This is the name of the organization sending the declaration, OKVED, the reporting period and the code of the tax authority to which the declaration is submitted.

Fig.12

Section 1 declaration is called “The amount of tax payable to the budget (reimbursement from the budget) according to the taxpayer.”

Fig. 13.

OKTMO is automatically installed in the top line, as well as the current budget tax classification code. The result of our activities in the 3rd quarter of 2018 was the payment of VAT to the budget in the amount of 2,593 rubles (20,593 - 18,000.0).

Filled out by tax agents submitting a declaration for another person. Since we do not have Contracts (or Agreements with counterparties under which we act as tax agents for VAT), we do not fill out this section.

Fig.14

Dedicated to taxable transactions. It reflects the tax base for the tax, as well as the amount of VAT accrued on sales payable to the budget (20,593 rubles).

Fig.15

The lower part of this section defines the total amount payable to the budget, as well as the amount of tax presented by the taxpayer for deduction from the budget.

Fig.16

And also the final result of the company’s VAT activities, in our example – payment to the budget of an amount of 2,593 rubles.

Fig.17

Section 7 is filled in if there are transactions provided for in Article 149 of the Tax Code of the Russian Federation (Part Two) and contains information on goods (work, services) that are not taxed.

Sections 8 and 9 reflect information from the purchase and sales ledger, respectively.

Fig.18

Fig.19

Sections 10 and 11 reflect information on invoices issued and received as part of the implementation of commission agreements and agency agreements in the interests of another person.

Section 12 filled out in the cases provided for in paragraph 5 of Article 173 of the Tax Code of the Russian Federation (Part Two).

After visual inspection of the document, it is necessary to check the control ratios of the document, which is done automatically by clicking the “Check” – “Check control ratios” button.

Fig.20

The program found no errors.

However, with a large number of operations, errors are inevitable, so it is necessary to remember the basic control relationships when generating declarations. Thus, lines 040 and 050 of Section 1 must correspond to lines 200 and 210 of Section 3, respectively. In turn, Section 3 is formed from the book of purchases and sales (sections 8 and 9 of the declaration).

Fig.21

The program will generate a file, which is subsequently loaded into the electronic reporting program and sent to the regulatory authority.

The declaration can also be sent from 1C using the “Send” button.

Fig.22

To do this, the 1C-Reporting program must be connected to your system.

Important! After submitting the declaration, tax authorities, if questions arise regarding it, have the right to request appropriate explanations to the declaration, which, since the beginning of 2017, the taxpayer has provided only in electronic form.

There are often cases when, after submitting reports, there is a need to clarify them. For example, an invoice for the sale of goods was discovered that was not completed in the system on time. Let’s assume that during the period under review we also sold 10 Philips TVs at a price of 40.0 thousand rubles, VAT amounted to 61,016.95 rubles.

Fig.23

A corresponding line appeared in the sales book.

Fig.25

Section 1 reflects the changes. If in the initial declaration we reflected the amount of VAT payable to the budget in the amount of 2,593 rubles, then in the updated declaration we increase the amount of VAT to 63,610.0 rubles.

Fig.26

The changes also affected section 3.

Fig.27

Fig.28

Section 9 has been supplemented with a line reflecting the sale of televisions in the amount of VAT of 61.0 thousand rubles.

Fig.29

Clarifications to the declaration are made in accordance with the requirements of Article 81 of the Tax Code of the Russian Federation (Part One). It is important to remember that when, according to an updated declaration, the amount of tax calculated for payment to the budget has increased compared to the initial declaration, it is necessary to take all measures to timely transfer the tax to the budget, thereby reducing the risk of imposing a tax penalty.

The need to document this information arose as a result of the failure of the frontal lobes, especially in the subject area of ​​filing a VAT return. The note will be useful
especially for spoiled users of 1C Enterprise 8, where there are no such difficulties when working with regulated reporting.

So, suppose we need to generate and upload a VAT return for the 3rd quarter of 2010

Let's move on to: Reports - regulated - Tax reporting - VAT.
The report has a title page, 7 sections and 2 appendices. fill in the required pages and indicators. Unloading is carried out using the Unloading reporting data processing (formats version 4, version 5). let's launch it. In the list of reports for downloading, you can double-click to go to the desired report page. This opens the “Select report section” window.

About the most common problem with downloading tax reporting from 1C Accounting 7.7.

If the program produces errors like:

The indicator in Section 2\Line 040\Column 3 is not filled in.
The indicator in Appendix 1 to Section 3\Line 030 is not completed.
The indicator in Appendix 1 to Section 3\Line 040 contains an incorrect value: the length of the indicator value must be at least 10.
The indicator in Appendix 1 to Section 3\ Line 050 contains an incorrect value: the length of the indicator value must be at least 10.
The indicator in the checkpoint is not filled in.

What to do if the regulated report from 1C:Accounting 7.7 is not downloaded?

The 1C program supports several options for filling out the report, which are selected using the Option button. As a rule, an error in unloading is that the necessary indicators are left blank. This especially applies to cases of uploading 1C reporting pages, the completion of which is not implied during upload. In other words, we created report pages but didn't populate them.

To avoid errors, immediately before uploading, go through each page of the report, click on the Option button and make sure that unnecessary pages do not have options.
If a list of options for filling out the report opens, select the item<удалить текущий>, close the page and refuse to save the report . This is how you can delete report pages created by mistake.

The general rule is to save only those sections that we plan to fill. To help us, at the root of the list of regulated reports there is processing Maintenance of saved reporting data. This service allows you to track which pages are created for each report. From here you can navigate to the desired section and, if necessary, delete it.

Where are completed regulatory reports stored?

C:\Program Files\1Cv77\1SBDemo\ExtForms\01028561.77\6 301001.02\1152017.10\31120100.rvs

• C:\Program Files\1Cv77\1SBDemo - infobase directory;
• 01028561.77, 6301001.02 - TIN and KPP of the organization (in this case from the demonstration base);
• 1152017.10 - report code designation
• 31120100.rvs - report file with rvs extension

The next VAT tax period is already coming to an end. To prevent the reporting campaign from becoming stressful, it is necessary to regularly and correctly keep records and make the most of the program’s capabilities. About what measures need to be taken in advance so that the process of generating a declaration in the program “1C: Accounting 8” ed. 3.0 did not take much time, and the data in the reporting was correct, read the material from 1C experts.

VAT accounting in the 1C:Accounting 8 program is carried out daily - records of purchase and sales books are generated when entering invoices. But for the correct formation of books of purchases, sales and declarations, it is necessary to check the entered data, perform routine operations, create books of purchases and sales and check VAT accounting. This must be done in the following sequence.

Stage 1. Check the correctness of the entered data and the presence of documents

All originals of primary documents received by the accounting department must be verified with the data already entered into the 1C: Accounting 8 database. This applies to all documents - for admission, for disposal, papers for payment and other transactions. Let's take a closer look at the accounting areas and what you need to pay attention to.

Bank and cash desk. When entering bank documents, make sure that VAT is indicated correctly in the appropriate column. This is necessary for generating advance invoices, since they are generated automatically in the program. If VAT is not indicated in the document Receipt to the current account, then an invoice for advances received will not be generated automatically. You need to pay attention to this same point when entering a document. Receipt at the cash desk.

Receipt of goods, works and services. In the document Receipt of goods and services you need to pay attention to filling out the columns % VAT, VAT. If the VAT amount is indicated incorrectly, the program will not be able to take into account the correct incoming VAT for this receipt. It is also important to register the invoice received from the supplier. The program will not include an unregistered invoice in the purchase book and will not generate accounting entries for deducting input VAT on this purchase.

To register an invoice for received goods, works and services, you must indicate its number in the field Invoice No. and the date in the field from, then click on the button Register. As a result, a document will be created and automatically posted Invoice received.

Sales of goods, works and services. When entering a document Sales of goods and services pay attention to filling out the columns % VAT And VAT, as well as the generation of an invoice based on it. If these columns are filled in incorrectly, the program will not be able to correctly calculate VAT payable to the budget for this document. Similar to document P transfer of goods and services you need to register an invoice. If this is not done, the program will take this operation into account when generating entries for the sales book, but the number and date of the primary document will be indicated in the sales book. This is not a violation of the procedure for issuing invoices if goods (work, services), property rights are sold to persons who are not VAT payers, and to taxpayers exempt from the duties of a taxpayer, with the written consent of the parties to the transaction.

For more information about processing operations for writing off inventory, putting into operation OS and intangible assets, read the section in IS 1C:ITS “VAT reporting” at the link.

How to check whether documents are entered correctly? There are two ways to do this:

1. Each primary paper document must be verified with each electronic document in the database. The method is labor-intensive and is not suitable for companies with a large number of operations, but it allows for the greatest reliability;
2. Create a register of documents entered into the database and check their basic details. Using the register, you can only check the basic details (name of the counterparty, date, amount, document number), but this saves time. You can create a register of documents entered into the database using the command List in any of the document journals.

Availability of invoices based on receipt documents. The next step in preparation for drawing up a VAT return is to check the availability of invoices according to receipt documents. For this check it is intended Report on the availability of invoices presented by the seller(chapter Reports - Accounting Analysis: Availability of invoices). The report allows you to obtain information about the availability of received invoices registered by the documents specified in the report settings. If the list of documents is not completed, then the availability of invoices for all documents to which they must be attached is checked.

If the report shows missing or unposted invoices, correct the error. Adjustments to documents can be made directly from this report. To do this, double-click on the document of interest, which will open the document form. After making corrections, the document must be re-posted, and then the report must be generated again.

Stage 2. Regulatory operations for VAT accounting

In “1C: Accounting 8”, records of purchases and sales books are generated when carrying out “regular” accounting documents - an invoice issued, an invoice received, etc. But these operations are not enough - at the end of the tax period it is necessary to carry out regulatory documents for VAT accounting . Regulatory documents for VAT accounting are created when performing routine operations for VAT accounting from the journal Regulatory VAT operations(menu Operations – Regular VAT operations or from the form VAT Accounting Assistant(menu Purchase – Maintaining a purchase book - VAT Accounting Assistant or menu Sale – Maintaining a sales book - VAT Accounting Assistant).

VAT Accounting Assistant is a service tool of the program that allows you to perform regulatory operations for VAT accounting, as well as create a purchase book, a sales book and a VAT declaration (Fig. 1).

The assistant analyzes the state of VAT accounting registers and determines the composition of routine operations. All routine operations are displayed in the order in which they should be performed. The current routine operation is marked with an arrow. Each routine operation is highlighted with an icon in accordance with its current state:

• No surgery required;
• Operation required, not completed– in the current period, the corresponding document required to close the VAT period has not been created;
• Operation completed, current– the required document has been created and filled out correctly;
• The operation was completed, but is not relevant– the required document has been created, but it may need to be refilled and posted.

Let's consider the purpose of some regulatory operations for VAT accounting.

VAT distribution of indirect expenses. This operation distributes input VAT on purchased goods, works and services, the costs of which cannot be clearly attributed to a specific type of transaction. When an operation is performed, a document is created VAT distribution of indirect expenses. Based on the data in this document, the amounts of input VAT on indirect costs are distributed among specific types of activities, based on the share of revenue of a specific type of activity in total revenue.

The document can be filled out automatically.

Regular operation Confirmation of payment of VAT to the budget is performed to deduct input VAT paid when importing goods from member countries of the Customs Union.

When an operation is performed, a document is created Confirmation of payment of VAT to the budget. The document is filled in automatically according to documents Application for import of goods. For auto-filling, application documents for the import of goods must be entered before performing the regulatory operation.

When posting a document Confirmation of payment of VAT to the budget VAT paid to the tax authority when importing from member countries of the Customs Union will be accepted for deduction and a purchase ledger entry will be generated for the amount of the deduction.

Read more about all regulatory VAT operations in the subsection “ VAT reporting" section " Reporting".

Stage 3. Create sales and purchase books

To prepare a VAT return, you need, firstly, to create books of purchases and sales, and then check that they are filled out correctly.

The sales book in the program is generated using the report of the same name Sales book (Section Reports - VAT Reports: Sales Book). In the report form, you need to indicate the period for compiling the sales book and click on the button Form.

The formation of a purchase book in the program is carried out in a similar way using a report Book of purchases(chapter Reports - VAT reports: Purchase ledger). In the report form, you need to indicate the period by compiling the purchase book and click on the button Form.

If accounting in the information base is maintained for several organizations, then in the forms you need to select the organization for which the sales book is compiled. By default, the organization from the directory is indicated Organizations with sign Main.

You can check whether the purchase and sales books are filled out correctly using the report Analysis of the state of tax accounting by VAT (section Reports – Accounting analysis: Analysis of VAT accounting). The report reflects the amounts of VAT accruals and deductions by type of business transactions in general and with breakdowns by type of transaction. To generate a report, you must specify the period to be checked in the field Period, select an organization and click on the button Form. By default, the organization from the directory is selected Organizations with sign Main. If the infobase maintains records for only one organization, the organization field is not shown in the report form.

Each report block contains two indicators (Fig. 2): on a beige background – VAT calculated in the program; on a gray background – VAT not calculated in the program, i.e. potentially containing an error in the VAT calculation. To view the indicator and check the calculation, you can double-click on the amount of each block.

Step 4. Check your VAT accounting status

There is another way to check whether the purchase and sales books are filled out correctly - by processing Express check of accounting. Processing will allow (section Reports - Accounting Analysis: Express Check) test:

• compliance with general accounting policies;
• state of accounting;
• correctness of cash transactions;
• correct reflection of transactions related to maintaining the sales book;
• correct reflection of transactions related to maintaining the purchase ledger.

To run a form check you need to select the period in the field Period from... to... and organization, then click on the button Show settings and use the checkboxes to mark the sections to be checked. By default, the check is performed for all sections and the entire list of checks.

The express check includes two blocks - checking the maintenance of the sales book and checking the maintenance of the purchase book.

Checking the sales book

In Fig. 3 shows section checks Maintaining a sales book for value added tax.

Express accounting check solves the following problems.

Checking the chronology of invoice numbering. In accordance with the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, invoices must be numbered in chronological order. The check monitors the chronology and reports violations in the chronology or omissions in the numbering of invoices.

Timely issuance of invoices based on sales documents. According to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, invoices for transactions involving the sale of goods (work, services) are issued no later than five calendar days, counting from the date of shipment of the goods (performance of work, provision of services). The audit monitors compliance with this requirement.

Completeness of issuing invoices based on sales documents. The methodology for accounting for VAT calculations implemented in the program provides that for organizations that are VAT payers, each posted sales document must be accompanied by a posted document Invoice issued. This check controls deviation from the methodology.

Checking the formation of advance invoices in the presence of advances received. Taxpayers are required to issue and register invoices in the sales book not only for sales transactions, but also in the event of receiving full or partial prepayment for the upcoming sale. When checking, it becomes clear whether invoices have been issued for all advance receipts.

VAT reporting section Reporting.

You can get information about the error by clicking on the plus sign to the left of the check name. For each check, its result is deciphered, possible causes of the error, recommendations for correction, and a detailed error report is provided.

Checking the purchase ledger

The purchase ledger audit covers the following issues.

Completeness of receipt of invoices based on receipt documents. The methodology for accounting for incoming VAT in 1C: Accounting 8 stipulates that each receipt document must be accompanied by a supplier invoice. This check controls deviation from the methodology.

Availability of document VAT distribution. If the taxpayer, in accordance with clause 4 of Art. 170 of the Tax Code of the Russian Federation must maintain separate VAT accounting; it is necessary to establish parameters in the accounting policy to support separate accounting. The check consists of the fact that if during the tax period the taxpayer (who indicated support for separate accounting in the accounting policy parameters) carried out sales transactions, then the presence of posted documents is checked VAT distribution.

Correctness of VAT distribution. The report verifies that the distribution is correct. The amount of input VAT to be distributed on received goods (works, services) for the tax period (receipt according to the register Separate VAT accounting), must be equal to the amount of VAT distributed between types of activities (register expense Separate VAT accounting). If this equality is not maintained at the end of the tax period in the register Separate VAT accounting there is a remainder ( Main menu - All functions - Reports: Universal report - register Separate VAT accounting), then the system reports an error.

Availability of document Generating purchase ledger entries. Entries for the purchase book in “1C: Accounting 8” can be entered using the document Generating purchase ledger entries. The check controls the availability of documents of this type in the corresponding tax period.

To perform checks on maintaining the purchase ledger, you must click on the button Perform check. The results are presented in the form of a report, which reports the number of checks performed and errors detected (Fig. 6).

Read more about the tasks that express verification solves in the “VAT reporting” subsection of the “Reporting” section .

“VAT in 1C 8 2” is a complex accounting block, and it is also difficult to understand and understand. VAT is a federal tax that appears to an enterprise that creates additional market value in transactions related to the sale of goods, work, services (hereinafter referred to as goods). A step-by-step presentation of tax accounting clearly looks like this: “Outgoing VAT” (calculated on sales revenue); “Input VAT” (paid to suppliers); the difference found between “Output VAT” minus “Input VAT” is equal to the amount that legal entities are required to pay to the federal budget of the state treasury.

Accounts involved in VAT accounting

• 68.02;
• 68.32;
• 76 VA;
• 76 AB;
• 76 OT;
• 76 NA.

In the list of accounting accounts, there is an account that, in a standard configuration, is defined for accounting and collecting VAT. Value added tax accounting in 1C is carried out on account 19, which has sub-accounts.

Active-passive account 68.02 in a standard configuration is used to record summary VAT figures and draw up a declaration, which is submitted monthly to regulatory authorities.

The declaration changes frequently, so it is necessary to monitor changes in legal reference systems and apply them in your work.

Account 68.2 subaccount 2 is necessary for accounting for export transactions when it comes to VAT refund from the budget, with the permission of the regulatory authority. Here we need to talk about separate accounting in a typical input tax configuration.

To account for VAT, when companies represent themselves as an agent (tax agent), there is in a standard configuration account 68.32, it reads “VAT when using the duties of a tax agent.”

Received prepayments and advances from buyers (hereinafter referred to as prepayments) are reflected in accounting account 62.02 “Advances from buyers,” and VAT on these transactions in a standard configuration on account 76 AB.

When the company itself transfers advances and prepayments to counterparties, according to the terms of the agreement, in a standard configuration there is an account 76.BA.

In a typical configuration, before you start working, be sure to check the accounting policy settings.

The standard configuration takes into account all the requirements of current legislation in the field of taxation.

How does “s/f issued” work in a typical configuration?

• For shipment;

It is issued when performing transactions related to taxation.

Its registration takes place, subject to the subordination structure, on the basis of sales transactions. Accounting entry, as well as position in when posting the “Realization” document.

D-t 90.03 K-t 68.02

• upon receipt of an advance;

An account is created for the advance payment received from the buyer, the basis is the payment document. When performing the processing “Creating an advance payment account”, you can automatically create an advance payment account when you press the “Fill” button.

If you post a tax accounting entry, a tax accounting entry is indicated, and a VAT line appears in the sales book.

D-t 76 AB K-t 68.02

When shipment is in progress, the previously received prepayment is offset. The regulatory procedure creates a c/f record on the “Deduction of VAT from advances received” tab of the document “Creating purchase ledger entries.”

D-t 68.02 K-t 76 AB

• to increase the cost;

It is completed using the “Adjustment of Implementation” operation.

The following checkbox is placed in the documents:

— In implementation — “Adjustment by agreement of the parties”;

— In s/f – “Adjustment”.

The document “Adjustment of sales” must be carried out, after which invoice positions are displayed for the amount of the adjusted sales value and accrued VAT. Records similar to the primary ones appear:

— D-t 62.01 K-t 90.01;

— D-t 90.03 K-t 68.02.

A line appears in the sales book at the time the accounting for adjustment positions is posted.

• to reduce the cost.

It is drawn up using the “Implementation Adjustment” document.

The sign is given:

— In the implementation document — “Adjustment by agreement of the parties”;

— In the document s/f – “Adjustment”.

As part of the routine procedure for creating a purchase ledger, an adjustment account line appears, and account entries are also created:

D-t 68.02 K-t 19.09

Account 19, subaccount 09, is used to reflect the adjustment amount of VAT associated with a decrease in the cost of sales. Price reductions are prescribed in a bilateral agreement (amendment) to the contract.

The creation of adjustment accounting records is reflected in the purchase book on the “Deduction of VAT on a decrease in sales value” tab.

How does the regulatory document “Creating entries for the sales book” work?

On the last day of each month, using the “Recovery by Advances” tab is necessary. After this procedure, accounting records are recorded for advances issued and transactions are created. We are talking about restoring tax on transactions for which an advance was previously issued by the company, and then the advance was returned or the goods arrived. Posts:

D-t 76 VA K-t 68.02

All operations that are not routine should be carried out correctly in the database before the time of 23:59:58, and routine operations should be carried out following the sequence scheme on the last day of the month, at the time of 23:59:59. Then the BU and NU will be reliable, correct and all operations will be taken into account.

How does the resulting s/f work?

• for admission;

Based on transactions for the purchase of goods, a financial account is created.

The VAT entry is performed using the “Receipt of goods or services” operation.

— D-t 19.03 K-t 60.01;

— Dt 19.04 Kt 60.01.

There are two options for creating a s/f entry in the purchase book:

— In the s/f you need to check the box to calculate the VAT deduction;

— In the receipt, check the box for calculating the VAT deduction.

For capitalized goods and materials, you can deduct VAT, according to explanatory letters from the Ministry of Finance, for a three-year period, the calculation begins from the moment this RIGHT arises. After the specified period, the refund cannot be used.

• for the advance payment;

S/f from the supplier for the advance received by him is transferred to the buyer. It serves as the basis for reflecting the document “S/f received” in 1C. It requires checking the “Reflect VAT deduction” checkbox. After this, the following accounting entries are recorded:

D-t 68.02 K-t 76 VA

It is possible to deduct VAT from advances issued, according to explanatory letters from the Ministry of Finance, only in the reporting month, that is, when this RIGHT arose, the deduction cannot be transferred to subsequent reporting periods.

When goods are received, “S/f received” is recorded in the sales book for the amount of the advance issued to the supplier, on the “Recovery for advances” tab.

If goods and materials are received partially and do not fully cover the advance payment, VAT restoration in the 1C program on an advance previously received occurs precisely for the amount of the partial receipt.

The entry related to the restoration of tax from the advance payment is made in the sales ledger. As a result, accounting accounts are created:

D-t 76 VA K-t 68.02

• to increase the cost;

S/f for a change in value towards an increase is drawn up in the same way as for a decrease.

Postings are made when posting the “Receipt Adjustment” document.

D-t 19.03 K-t 60.01

• to reduce the cost.

The “S/f received” document is drawn up using the “Receipt Adjustment” document.

The documents indicate the following:

— In receipt — “Adjustment by agreement of the parties”;

— In s/f – “Adjustment”.

Entries to adjust the cost of received goods are made using the document “Receipt Adjustment”. The following entries appear:

Dt 19.03 Dt 60.01 – reversal

To generate entries in the sales book, you need to check the “Recovery of VAT in the sales book” checkbox in the “Receipt Adjustment” document.

D-t 19.03 K-t 68.02

How does the regulation on “Creating entries for the purchase book” work?

The regulatory document “Creating entries in the purchase book” located in the journal “VAT Regulatory Documents” is needed to automatically fill out the purchase book. It is formed on the basis of documents created and entered into the database, which reflect the fact of receipt of goods.

When creating regulatory operations, it is better to use the “VAT Accounting Assistant”, this will be:

• Just;
• Reliable;
• Clearly.

Tangible changes affected innovations in the 1C: Accounting 8 database, ed. 3.0, a mechanism is prescribed that determines the procedure for maintaining separate accounting of input VAT.

Separate accounting, is this?

In a typical configuration, the taxpayer has to keep separate records of “input VAT” for transactions that are subject to tax:

• Taxable;
• Not taxed.

The taxpayer may not maintain separate accounting, in accordance with paragraph 8 of paragraph 5 of Article 170 of the Tax Code of the Russian Federation, in those tax periods in which the share of total expenses for the production of goods (work, services), property rights, transactions for the sale of which are not subject to taxation, does not exceed 5 percent of the total value of total production costs.

Controlling authorities, as part of an on-site, desk audit, upon discovering a fact where a company is obliged to carry out separate accounting for input VAT, but for some reason does not carry out separate accounting, may refuse to accept a certain share of input tax for deduction.

Separate accounting is also required for export supplies with a 0% VAT rate.

To facilitate separate accounting, the developers added to account 19 a new sub-account “Method of VAT accounting”.

It makes it possible to carry out separate accounting for received transactions:

• Throughout the month, without waiting for the end;
• Transparent;
• It's clear;
• Clearly.

In order not to expose the organization to penalties and interest, it is better to carry out separate accounting in the database.