Correction of erroneous entries in the accumulation register “VAT Claimed” in case of setting the flag “The supplier under the contract submits VAT” in the counterparty agreement. Adverse consequences of “forgotten” VAT The supplier submits VAT under the contract

In relation to the payment of VAT, business entities can be payers and non-payers. Suppliers who pay VAT are required to issue invoices, in the presence of which buyers who pay VAT can accept the amount of input VAT for deduction. Invoices are reflected in the VAT tax accounting registers (Journal of received and issued invoices and the Purchase Book). If the supplier of valuables is not a VAT payer and does not issue invoices, then the buyer-VAT payer receives these valuables at the rate “Without VAT”, and no entries are made in the VAT accounting registers.

In the program, you can specify that the supplier allocates the VAT amount and issues invoices. To do this, use the “Supplier submits VAT under the contract” checkbox.

If the checkbox is cleared, then when valuables are received under this agreement, the rate “Without VAT” will be automatically entered in the receipt documents.

Such supplies are not reflected in the VAT registers, and the reports “Availability of invoices”, “Analysis of the status of tax accounting for VAT”, “Express check of accounting” do not control the availability of invoices from suppliers.

Note

For suppliers exempt from VAT under Art. 145 of the Tax Code of the Russian Federation and issuing invoices in accordance with clause 5 of Art. 168 of the Tax Code of the Russian Federation, it is recommended to check the box “The supplier submits VAT under the contract”. In this case, amounts at the “Excluding VAT” rate will be included in the purchase book, and the availability of invoices will be monitored. It should be taken into account that the default VAT rate from the item reference book will be set in the receipt document.

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Consultations on working with the 1C program

The service is open specifically for clients working with the 1C program of various configurations or who are under information and technical support (ITS). Ask your question and we will be happy to answer it! A prerequisite for obtaining consultation is the presence of a valid ITS Prof. agreement. The exception is the Basic versions of PP 1C (version 8). For them, a contract is not necessary.

We are completing a series of articles devoted to the peculiarities of concluding a supply agreement. Issues related to the nuances of its preparation, as well as the tax consequences of the supplier, were discussed in . In the proposed material, experts from the 1C company will dwell on the tax obligations that arise for the buyer when transferring an advance payment to the supplier; receipt of goods from him, including in containers; in the case of delivery of goods to the buyer, depending on how the terms of the contract in question are formulated.

Transfer of prepayment to the supplier

Often, goods are delivered after the buyer has made an advance payment. In this case, the buyer must calculate taxes as follows.

If an advance payment is received for the supply of goods subject to VAT, then when transferring it the buyer has the right to deduct advance VAT, provided that there are (clause 12 of article 171, clause 9 of article 172 of the Tax Code of the Russian Federation):

advance invoice from the seller;
documents confirming the transfer of prepayment;
an agreement providing for the transfer of an advance payment.

After receiving the goods, the advance VAT accepted for deduction should be restored to the buyer in the tax period in which the shipment VAT is subject to deduction (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation). To do this, the amounts of the restored tax are reflected in the sales book on the basis of the invoice on which the deduction was claimed (clause 14 of the Rules for maintaining the sales book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, hereinafter referred to as the Rules for maintaining the sales book).

If the prepayment is transferred to account for the supply of goods not subject to VAT in accordance with Article 149 of the Tax Code of the Russian Federation, or the supplier is exempt from VAT under Article 145 of the Tax Code of the Russian Federation, the buyer does not face tax consequences. In this case, the buyer receives from the supplier an invoice with the inscription (stamp) “Without tax (VAT)” and registers it in part 2 of the invoice journal - on the date of receipt (clause 3 of the Rules for maintaining the invoice journal, approved . Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, hereinafter - Rules for maintaining an invoice journal).

As for the prepayment in cu, then, as a rule, it is converted into rubles at the official exchange rate at the time of its transfer to the supplier. In this case, the supplier must issue an invoice to the buyer for prepayment in rubles (clause “m” of clause 1 of the Rules for filling out an invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, hereinafter referred to as the Rules for filling out an invoice). The amount indicated in this invoice is accepted by the buyer for deduction in the usual manner (clause 12 of Article 171 of the Tax Code of the Russian Federation, clause 9 of Article 172 of the Tax Code of the Russian Federation). And after purchasing the goods, the buyer must restore the advance VAT (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation). The tax is restored in the period in which the right to deduct VAT on purchased goods appears.

Income tax

A buyer using the accrual method does not take into account the prepayment transferred to the supplier in expenses (clause 14 of article 270 of the Tax Code of the Russian Federation).

Under the cash method, expenses for advances issued are also not recognized for tax purposes. In accordance with paragraph 3 of Article 273 of the Tax Code of the Russian Federation, expenses are recognized as expenses after their actual payment, that is, after the termination of the buyer’s counter-obligation to the seller. However, when paying for goods in advance, the buyer does not pay off his obligations, since they arise only after receiving the goods (Resolution of the Federal Antimonopoly Service of the North-Western District dated April 28, 2005 No. A56-21166/04).

Receipt of goods from the supplier

Unless otherwise established by the contract, the ownership of the goods passes to the buyer upon their transfer (Clause 1 of Article 223 of the Civil Code of the Russian Federation). In this case, the following tax consequences arise for the buyer.

If goods subject to VAT are received, the buyer has the right to deduct the tax charged to him if the following conditions are met (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation):

the goods are registered;
there is a correctly executed supplier invoice (issued within 5 days after shipment);
goods are purchased for use in transactions subject to VAT.

The invoice received from the supplier is registered:

in part 2 of the invoice journal - on the date of receipt (clause 3 of the Rules for maintaining the invoice journal);
in the purchase book - when the right to deduction arises (clause 2 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Please note: If the buyer carries out several types of activities that are both subject to VAT and exempt from it, then he must organize separate accounting of input VAT. Its purpose is to determine that part of the input VAT that relates to taxable transactions and, therefore, is subject to deduction. In the absence of separate accounting, the taxpayer has no right to claim a tax deduction, nor to include it in income tax expenses (clause 4 of Article 170 of the Tax Code of the Russian Federation). Read about separate accounting of input VAT on services received from third-party organizations on page 4. You can read about the specifics of the distribution of input VAT on purchased materials in No. 4 (April) “BUKH.1S” for 2014 (page 7).

If goods are purchased that are exempt from VAT under Article 149 of the Tax Code of the Russian Federation, or the supplier is exempt from paying VAT in accordance with Article 145 of the Tax Code of the Russian Federation, there are no tax consequences for the buyer. In this case, he receives an invoice from the supplier without the allocated VAT amount, registers it in part 2 of the invoice journal on the date of receipt (clause 3 of the Rules for maintaining the invoice journal).

It should also be noted that there are particularities regarding supply contracts in which the cost of goods is expressed in cu, and at the same time their payment is made in rubles after shipment. In this case, on the date of shipment of goods, their value is recalculated into rubles at the official exchange rate. The supplier issues a shipping invoice to the buyer in rubles (clause “l”, clause 1 of the Rules for filling out an invoice). Based on such an invoice, the buyer can claim a tax deduction in the usual manner (clause 2 of article 171, clause 1 of article 172 of the Tax Code of the Russian Federation). When paying for goods after shipment, tax deductions by the buyer are not adjusted. Amount differences in the part of VAT that arise for the buyer upon subsequent payment are taken into account as part of non-operating income or as part of non-operating expenses (clause 1 of Article 172 of the Tax Code of the Russian Federation).

Income tax

A buyer using the accrual method takes into account the costs of purchasing goods in the following order:

if goods are purchased for resale, then their value reduces the income from their subsequent sale (clause 3, clause 1, article 268, article 320 of the Tax Code of the Russian Federation);
if goods are purchased for use in production, then their cost can be taken into account in direct or indirect costs, depending on the accounting policy of the organization. Indirect ones are taken into account in the period in which the goods are transferred to production (clause 2 of Article 272 of the Tax Code of the Russian Federation), and direct ones - as products (works, services) are sold, in the cost of which they are taken into account (clause 2 of Article 318 of the Tax Code of the Russian Federation );
if depreciable property is purchased, then its cost is written off as expenses through the calculation of depreciation (Articles 256-259 of the Tax Code of the Russian Federation).

Under the cash method, expenses for the purchase of goods are taken into account after their actual payment, with the exception of (clause 3 of Article 273 of the Tax Code of the Russian Federation):

expenses for the purchase of raw materials and supplies, which are taken into account as they are written off for production;
depreciation of property, which is written off as expenses as it accrues.

As for contracts where the cost of goods is expressed in cu, and payments are made in rubles, then, as a rule, on the day of payment, the cost of goods in cu. converted into rubles at the official exchange rate. In this case, the buyer, using the accrual method, experiences amount differences if the exchange rates on the date of shipment and payment for the goods differ. A positive amount difference is formed if the currency exchange rate on the date of payment for goods is lower than on the date of their shipment. This difference is reflected in non-operating income (clause 11.1 of Article 250 of the Tax Code of the Russian Federation). A negative amount difference is formed if the currency exchange rate on the date of payment for goods is higher than on the date of their shipment. In this case, such a difference is included in non-operating expenses (clause 5.1, clause 1, article 265 of the Tax Code of the Russian Federation).

A positive (negative) amount difference is recognized in non-operating income (expenses) on the date of repayment of accounts payable for purchased goods (clause 2, clause 7, article 271 of the Tax Code of the Russian Federation, clause 9, article 272 of the Tax Code of the Russian Federation).

If the purchased goods are paid in full in advance, no amount differences will be formed.

Let us remind you that a buyer using the cash method does not experience any amount differences (Clause 5, Article 273 of the Tax Code of the Russian Federation).

Purchasing goods in containers

When agreeing on the terms of containers or packaging of goods, the parties need to provide not only the type of containers and packaging and the requirements for their properties, but also the cost of the container (packaging) and the need to return it by the buyer.

Let's consider the tax consequences for the buyer depending on whether the container is returnable (reusable).

1) The container is reusable

Upon receipt of goods in reusable packaging that must be returned to the supplier, ownership of it does not pass to the buyer. Therefore, the supplier does not charge the buyer VAT on the cost of such packaging. When the packaging is returned to the supplier, the buyer also does not have any tax liability.

If the supplier has set a deposit price for the container, then when transferring the deposit the buyer does not have an object of VAT taxation. However, if the container remains with the buyer, the supplier does not return the deposit. In this case, in essence, the buyer purchases the container at the deposit price. Ownership of the container passes to the buyer. The supplier issues an invoice to the buyer for the cost of the container at the deposit price. The buyer has the right to accept the submitted VAT for deduction in the usual manner (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation).

Income tax

When receiving the container and returning it to the supplier, the buyer does not incur any expenses or income. If the cost of returnable packaging is included in the price of purchased goods, then the cost of such packaging at the price of its possible use or sale is excluded from the total amount of acquisition costs (clause 3 of Article 254 of the Tax Code of the Russian Federation).

If the supplier has set a deposit price for the container, then the costs associated with the transfer of the deposit are not taken into account for profit tax purposes (clause 32 of Article 270 of the Tax Code of the Russian Federation).

However, if the buyer does not return the container, then the amount of the deposit is taken into account in expenses depending on how the purchased container is used in the future:

if the container is resold, then its value reduces the income from its subsequent sale (clause 3, clause 1, article 268, article 320 of the Tax Code of the Russian Federation);
if the container will be used in production, then the costs of its acquisition are taken into account as part of the material costs on the date of its transfer to production (clause 2, clause 1, article 254, clause 2, article 272 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated April 30, 2013 No. 03-07-11/15419);
if the packaging is depreciable property, then its cost is written off as expenses through the calculation of depreciation (Articles 256-259 of the Tax Code of the Russian Federation).

Under the cash method, expenses for purchased packaging are taken into account after payment, except in cases where (clause 3 of Article 273 of the Tax Code of the Russian Federation):

containers are used as raw materials or materials, expenses are taken into account as they are written off for production;
packaging is depreciable property, and its cost is written off as expenses through depreciation charges.

2) The container is disposable

Upon receipt of a one-time (non-returnable) container, ownership of it passes from the supplier to the buyer. In this case, the supplier calculates VAT on the cost of the transferred packaging and presents it to the buyer.

If the price of packaging is included in the cost of goods, then the cost of packaging is not separately identified in the primary and settlement documents. VAT is calculated on the full cost of goods.

Consequently, the buyer deducts all input VAT in the generally established manner.

If the price of packaging is separated from the cost of goods, then in the primary and settlement documents the cost of packaging is indicated separately. VAT is charged both on the cost of goods and on the cost of packaging. The buyer accepts for deduction the VAT charged to him on packaging in the generally established manner.

Income tax

The cost of non-returnable (one-time) packaging accepted from the supplier with goods is included in the amount of expenses for the purchase of goods (clause 3 of Article 254 of the Tax Code of the Russian Federation). This rule applies both in the case when the cost of packaging is included in the cost of goods, and in the case when the cost of packaging is allocated separately.

Delivery of goods

In order to carry out delivery on mutually beneficial terms, the contract should specify how and on what transport the goods will be delivered - the tax consequences for the buyer will depend on this.

1) Shipping costs are included in the price of goods

Delivery costs may be part of the cost of the purchased item. In this case, the cost of delivery is not highlighted either in the primary or in the settlement documents.

The buyer accepts for deduction the VAT paid on the cost of the purchased goods in the usual manner (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation).

Income tax

If the cost of delivery is included in the cost of purchased goods, then it is taken into account for tax purposes in the manner prescribed for accounting for the cost of goods.

2) The goods are delivered by the supplier’s transport for an additional fee, or the buyer compensates the supplier for the costs of the services of the transport organization

If the supply agreement provides for the supplier’s obligation to deliver the goods to the buyer by his own transport for a fee, then such activity of the supplier is a related service (letter of the Federal Tax Service of Russia dated 04/03/2006 No. 02-0-01/128@). For the cost of such a service, the supplier issues a separate invoice to the buyer with VAT (clause 3 of Article 168 of the Tax Code of the Russian Federation), on the basis of which the buyer applies a tax deduction in the usual manner (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation ).

If the contract stipulates that the buyer compensates the supplier for the costs of the services of transport organizations, then in this case the supplier can:

do not charge the buyer VAT on the amount of reimbursed expenses, as recommended by regulatory authorities (letter of the Ministry of Finance of Russia dated August 15, 2012 No. 03-07-11/299). Then there are no consequences for the buyer;
re-issue the buyer an invoice with VAT received from the transport organization. Whether the buyer can apply a deduction on such an invoice is currently a matter of debate. To avoid them, we recommend adhering to the position of the regulatory authorities and not deducting VAT (letter of the Ministry of Finance of Russia dated August 15, 2012 No. 03-07-11/299).

Income tax

Expenses for paying for the supplier’s services for the delivery of goods are included in other expenses under subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. If goods are purchased for resale, then using the accrual method, the buyer takes into account the costs of their delivery to the warehouse as direct, that is, as the goods are sold (Article 320 of the Tax Code of the Russian Federation). If purchased goods are used for other purposes (for example, in production), then the buyer, using the accrual method, can attribute delivery costs to both direct and indirect (established by accounting policy). Direct costs are taken into account as manufactured products are sold (work performed, services provided), in the cost of which they are taken into account. Indirect expenses are taken into account during the period of their implementation (clause 2 of Article 318 of the Tax Code of the Russian Federation).

Please note: if depreciable property is purchased, then delivery costs increase its initial cost and are written off by calculating depreciation (Article 256-259.3 of the Tax Code of the Russian Federation).

3) The buyer entered into an intermediary agreement for the delivery of goods

The parties may enter into an intermediary agreement, under the terms of which the supplier, for a fee, undertakes, on behalf of the buyer, to organize the delivery of goods.

If an intermediary supplier purchases delivery services on its own behalf, then all documents, including invoices, are issued by the transport organization in his name. The intermediary reissues the received invoices to the buyer (gives him copies of the received invoices). Based on such invoices, the buyer claims a tax deduction for transport services in the usual manner.

If the supplier, as an intermediary, organizes the delivery of goods on behalf of and on behalf of the buyer, then the taxation procedure is as follows. The buyer deducts input VAT on purchased transport services in the usual manner, since transport organizations issue invoices in the name of the buyer.

In addition, in both situations the buyer has the right to deduct VAT on the intermediary's remuneration.

Income tax

The buyer takes into account the costs of delivery of goods as part of other expenses under subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

If depreciable property is purchased, then the costs of its delivery increase the initial cost and are written off by calculating depreciation (Article 256-259.3 of the Tax Code of the Russian Federation).

When non-depreciable property is acquired, the accrual method of accounting applies the following accounting procedure:

if goods are purchased for resale, then the buyer takes into account the costs of their delivery to the warehouse as direct, that is, as the goods are sold (Article 320 of the Tax Code of the Russian Federation);
if purchased goods are used for other purposes (for example, in production), then the buyer can attribute delivery costs to both direct and indirect (established by accounting policy). Direct costs are taken into account as manufactured products are sold (work performed, services provided), in the cost of which they are taken into account. Indirect expenses are taken into account during the period of their implementation (clause 2 of Article 318 of the Tax Code of the Russian Federation).

Under the cash method, costs for services provided for the transportation of goods are taken into account after their actual payment (clause 3 of Article 273 of the Tax Code of the Russian Federation).

In addition, the buyer can take into account the costs of paying intermediary fees as other expenses (clause 3, clause 1, article 264 of the Tax Code of the Russian Federation). Under the accrual method, they are recognized on the date of approval of the intermediary’s report (clause 3, clause 7, Article 272 of the Tax Code of the Russian Federation), under the cash method, on the date of payment of remuneration for services rendered (clause 3, Article 273 of the Tax Code of the Russian Federation).

4) Tax consequences when goods are picked up by the buyer

If the goods are exported by the buyer’s transport, then he deducts input VAT on costs associated with the operation of vehicles (fuel, lubricants, other consumables, payment for parking services, washing, etc.) in the generally established manner (clause 2 of article 171, clause 1 Article 172 of the Tax Code of the Russian Federation). If the buyer has entered into an agreement with a transport organization for the delivery of goods, then he can also deduct input VAT on services provided in the generally accepted manner (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation).

Income tax

The buyer's costs for delivery of goods either by his own transport or by an engaged transport organization can be included in expenses. In cases where goods are purchased for resale, using the accrual method, the buyer takes into account the costs of their delivery to the warehouse as direct, that is, as the goods are sold (Article 320 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 13, 2005 No. 03-03-01- 04).

If the purchased goods are used for other purposes (for example, in production), then the buyer, using the accrual method, can attribute delivery costs to both direct and indirect (established by accounting policies).

Direct costs are taken into account as manufactured products are sold (work performed, services provided), in the cost of which they are taken into account. Indirect expenses are taken into account during the period of their implementation (clause 2 of Article 318 of the Tax Code of the Russian Federation).

If depreciable property is purchased, then delivery costs increase its initial cost and are written off by calculating depreciation (Article 256-259.3 of the Tax Code of the Russian Federation).

So, we have examined the taxation features that the buyer, who is one party to the supply agreement, should pay attention to in the case of the purchase and delivery of goods from a supplier.

The final article, which will be published in the next issue of the journal, will analyze the tax consequences for the buyer when paying premiums for the insurance of goods and receiving insurance compensation; when returning goods to the supplier and receiving penalties for violating the terms of the contract; in case of termination of the supply contract due to the fault of the buyer; when receiving a discount, etc.

All information provided is available in the “Legal Support” section of the 1C:ITS information system (see figure).

In most cases, a company can deduct VAT that is presented to it by suppliers of materials.

To do this, the company must fulfill certain conditions ( Art. 172 Tax Code of the Russian Federation). Here they are:

1. Purchased materials must be acquired for production activities or other operations subject to VAT, or for resale.

2. Purchased materials must be “accepted for accounting,” that is, capitalized on the company’s balance sheet.

3. The company has documents confirming the right to deduct. In most cases, this is an invoice received from the supplier. In addition, VAT must be highlighted as a separate line in other settlement and primary documents (invoices, acts of work performed and services rendered, payment orders, etc.).

4. For materials imported into Russia, VAT is paid at customs.

Example

In February, Passiv LLC bought a batch of boards from Aktiv JSC for a total amount of 59,000 rubles. (including VAT - 9000 rubles). “Passive” entered the purchased boards into the warehouse.

"Active" issued "Passive" invoice, issued in the prescribed manner.

In the invoice for the transfer of boards, VAT is highlighted as a separate line. "Passive" purchased boards for the production of furniture, the sale of which is subject to VAT.

Since all the necessary conditions have been met, the VAT presented by the supplier in the amount of 9,000 rubles. "Liabilities" can be deducted in the first quarter.

The Liability accountant must make the following entries in accounting:

Debit 10 Credit 60

50,000 rub. (59,000 - 9000) - materials were posted to the warehouse;

Debit 19 Credit 60

9000 rub. - VAT on capitalized materials is taken into account;

Debit 68 19

9000 rub. - VAT is accepted for deduction;

Debit 60 Credit 51

59,000 rub. - money is transferred to the supplier.

What amounts of VAT are not deductible?

Tax Code ( clause 2 art. 170) specifically provides for four cases when VAT presented by suppliers of goods (work, services) is not deducted, but is included in the cost of these goods (work, services).

1. Purchased materials (goods, work, services) will be used in the production or sale of goods (work, services) exempt from VAT.

Please note: purchased materials (goods, works, services) can be partially used in transactions exempt from taxation, and partially - in transactions subject to VAT. In this case, separate accounting of input tax should be maintained.

2. A company that has acquired goods (work, services), property rights is not a VAT payer or is using its right to tax exemption ( Art. 145 Tax Code of the Russian Federation). Let us remind you that companies that apply special tax regimes are not VAT payers.

3. Purchased goods (works, services) are specifically purchased for operations that are Tax Code are not included in the tax base and, therefore, are not subject to VAT.

These are, for example, the following operations:

Transfer of property as a contribution to the authorized capital of another company, as well as as a contribution under a joint venture agreement;

Free transfer of property to state authorities and local governments;

Transfer of property to non-profit organizations for their conduct of statutory activities not related to entrepreneurship.

4. Purchased goods (works, services) are used for operations, the place of sale of which is not the territory of the Russian Federation.

If a company begins to use VAT exemption for Article 145 Tax Code, then it is necessary to restore input VAT on the balance of materials, goods and fixed assets.

Tax code also requires the restoration of VAT accepted for deduction when goods (work, services), property rights:

used in the production of products not subject to value added tax (their list is given in Art. 149 Tax Code of the Russian Federation);

used for sale outside Russia;

used by a company that received an exemption from VAT, switched to UTII or a simplified system;

used for transactions that are not recognized as an object of taxation (they are listed in clause 2 art. 146 Tax Code of the Russian Federation).

When accepting VAT for deduction from the transferred advance payment. After shipment of goods for the full amount, VAT accepted for deduction from the advance payment must be restored;

When accepting VAT for deduction from the transferred advance payment, if subsequent delivery does not take place.

Restore VAT by posting:

Debit 68 subaccount "Calculations for VAT" Credit 19

VAT, previously accepted for deduction, has been restored.

Please note: the restored VAT amounts are taken into account as part of the company’s other expenses.

You must restore VAT in the tax period in which:

This property begins to be used for tax-free transactions;

The company received an exemption from VAT;

The supply contract has been terminated;

The full amount has been shipped.

If a company switches to UTII or simplified tax system, then VAT should be restored in the last quarter of the year preceding the transition.

Please note: based on materials, products, etc. the tax is restored in full, for fixed assets and intangible assets - in proportion to their residual value.

Erroneous records litter the database and are stored in intermediate tables of the totals of accumulation registers. This slows down the database.

Often this situation arises when in the directory “Counterparty Agreements” the flag “The supplier submits VAT under the contract” is set (it is set by default, and even hidden in a collapsed group of elements), and the receipt invoice is not entered into the database (for example , if the receipt was without VAT or the supplier was simplified). This flag can be set in contracts of the type “With suppliers”, “With a principal (principal) for sale” and “With a commission agent (agent) for purchase”.

The first thing that needs to be done to ensure that movements in the register are no longer made is to remove the flag “The supplier under the contract submits VAT in the contract, but the program will not allow this to be done if documents under the contract have already been registered. It is necessary either to cancel the posting of all “Receipt of goods and services” documents under the contract, which can be difficult if the documents are in a closed period, or to bypass the verification mechanism. The attached processing bypasses the verification mechanism.

The next step is to adjust the balances in the accumulation register “VAT Presented”. This can be done by receiving the balances using the “Universal Report” report for the “VAT Presented” register with selections by supplier and contract and grouping by invoices. Next, you need to create an “Operation” document and make corrective movements into it. In the included processing, movement correction is also implemented.

The processing is presented as an example of a solution to eliminate the cause of erroneous entries in the accumulation register “VAT Presented” and to adjust the balances in the register. Nevertheless, it is fully functional and can be used to correct errors on production databases.

Fields on the processing form:

Organization- the organization for which the adjustment needs to be made.

Counterparty- the counterparty for whom adjustments will be made.

Agreement- contract of the counterparty, in which the flag “The supplier submits VAT under the contract” is set.

Date of adjustment- the date on which the register is checked for errors and on which corrective information will be entered.

Button “Fill in the table using register data”- filling out the tabular part with corrective movements.

Button “Uncheck the flag “The supplier submits VAT under the contract” in the contract”- clears the flag in the agreement, even if the agreement has already been used in documents.

"Adjust Case" button- records corrective movements in the register and creates a “Manual Operation” document.

How to use:

Fill in the fields Organization, Counterparty, Agreement and Date of adjustment;

Click the button “Uncheck the “Supplier submits VAT under the contract” flag in the contract.” A success message will be displayed. Can be used regardless of case adjustments;

Click the “Fill in the table using register data” button to view the adjusting entries;

Click the “Case Adjustment” button;

To check the result of the adjustment, you can fill out the adjustment table again.

NEW!!!

Added a report checking availability

The report is designed to search for counterparty agreements with the “Supplier submits VAT under the agreement” flag set if there are entries in the accumulation register “VAT Claimed” with the VAT rate “Without VAT”.

Fields on the form:

Organization- the organization on which the report is based.

Date- the date on which the search for incorrect records will take place.

"Trade: accounting and taxation", 2010, N 2

The VAT payer is obliged to present to the buyer of the goods, in addition to the price, the amount of VAT calculated as a share of such price corresponding to the tax rate. This is the rule from ch. 21 of the Tax Code of the Russian Federation is clear and well known to everyone without exception. But its application also causes difficulties in a situation where the price of the goods is established in the contract without indicating the inclusion of the VAT amount in it. In the article, read about the tax consequences for counterparties in a situation where the seller was still obliged to charge VAT, but did not do so in a timely manner.

According to paragraphs 1 and 2 of Art. 424 of the Civil Code of the Russian Federation, the execution of the contract is paid at the price established by agreement of the parties, the change of which after the conclusion of the contract is allowed only in cases and under the conditions provided for by the contract, the law or in the manner prescribed by law. Provisions of Ch. 21 of the Tax Code of the Russian Federation require VAT payers to pay when selling goods in addition to the price of goods sold, present the appropriate amount of tax for payment to the buyer of these goods (Clause 1, Article 168 of the Tax Code of the Russian Federation). The above provision of tax legislation is mandatory for the parties to the contract, therefore, the contract itself must comply with it (clause 1 of Article 422 of the Civil Code of the Russian Federation). Therefore, the seller, who is a VAT payer, is obliged to indicate in the contract the collection of VAT from the buyer along with the price of the goods (Resolution of the Federal Antimonopoly Service of the North Caucasus Region dated January 14, 2010 N A32-12191/2009). In this situation, no disagreements will arise: the buyer knows exactly what amounts will be presented to him for payment and that the price of the goods increases by the amount of VAT.

Additional tax assessment

In some cases, the price in the contract is set with the clause “excluding VAT”. It is obvious that the deliberate inclusion in the contract of a price excluding VAT condition is supported by certain considerations of the seller, for example, he is exempt from paying VAT under Art. 145 of the Tax Code of the Russian Federation or carries out transactions that are not subject to taxation on the basis of Art. 149 of the Tax Code of the Russian Federation. Also, “simplified” suppliers often resort to this wording in the contract. If the seller's tax treatment does not change, there will be no problem. However, often after a tax audit it turns out that the seller did not charge VAT without reason and did not pay it to the budget. In this situation, inspectors charge the seller an additional tax amount in addition to the price of the goods and do not accept his arguments regarding the application of the estimated rate.

Pay attention! The VAT payer is obliged:

calculate tax and pay it to the budget;
present the tax for payment to the buyer.

The fact is that the list of cases when the VAT rate is determined by calculation is closed and is not subject to broad interpretation (clause 4 of Article 164 of the Tax Code of the Russian Federation). The obligation to pay VAT is not limited to the transfer to the budget of tax amounts received from buyers (or presented to them). Taxpayers who violated Art. 168 of the Tax Code of the Russian Federation, the obligation to present the amount of tax for payment to the buyer is not exempt from paying tax to the budget (Resolution of the Federal Antimonopoly Service of the Eastern Military District dated June 29, 2009 N A17-3381/2008). They do not have the right to change the tax rate established by the Code or replace it with a calculated rate. The presence or absence in contracts of conditions for the inclusion of VAT in the total price of goods due to the provisions of the Tax Code of the Russian Federation does not affect the taxpayer’s obligation to calculate the amount of tax on the proceeds received from the sale of these goods (Resolutions of the Federal Antimonopoly Service dated May 7, 2009 N A12-11703/2008, Federal Antimonopoly Service of the Moscow Region dated 04.09.2008 N KA-A40/8324-08, FAS ZSO dated 02.05.2007 N F04-2062/2007(33287-A27-14)). VAT, like any other tax, is paid at the expense of the taxpayer’s own funds (see paragraph 1 of Article 8 of the Tax Code of the Russian Federation, Determination of the Constitutional Court of the Russian Federation dated May 12, 2005 N 167-O). Only by proving that the tax was included in the contract price, the seller has the right to claim the application of the estimated rate. This statement is true, in particular, for the sale of goods to the public at retail prices (clause 6 of Article 168 of the Tax Code of the Russian Federation, Resolution of the Federal Antimonopoly Service of the Central Election Commission of August 26, 2008 N A48-5068/07-18). When selling goods under a supply agreement, the only evidence of the inclusion of VAT in the contract price is invoices.

Thus, if in the contract the price of the goods is established without VAT and the buyer was not required to pay tax, and it later turns out that the sale of the goods should be subject to tax, then the seller is obliged to charge VAT on the price of the goods sold.

Source of VAT calculation

So, you cannot argue with the taxpayer’s obligation to assess tax and pay it to the budget. All that remains is to find the source of the tax. We offer three options to choose from:

change the contract price, maintaining the total amount of the buyer’s payment;
collect VAT from the buyer in excess of the price established by the contract;
pay tax at your own expense.

Let's consider these options in more detail.

Changing the terms of the contract

Some experts give sellers the following advice: invite the buyer to make changes to the already executed contract in terms of price adjustment, namely, reduce the price and additionally indicate VAT. Thus, the buyer will not have to pay anything extra, and the seller will not have to transfer tax to the budget at his own expense. However, this option should not be considered uniquely beneficial for both parties to the transaction. Indeed, civil law allows the parties to change the terms of the contract (clause 1 of Article 450 of the Civil Code of the Russian Federation), without limiting the moment of making changes (before the fulfillment of the obligation or after its termination). However, changing the price of a product entails negative consequences and certain inconveniences for both the buyer and the seller. Changing the terms of the contract means the need to make changes to primary documents (invoices, invoices), as well as to accounting and tax reporting. For the seller, this means a decrease in income from sales (and the possible occurrence of a loss), but since the mistake made led to the excessive payment of income tax, its correction is allowed in the current period (paragraph 3 of clause 1 of Article 54 of the Tax Code of the Russian Federation as amended in force since 2010). At the same time, the seller will have to answer to the fullest extent for VAT arrears. In turn, for the buyer, a reduction in price and the appearance of an “input” tax on purchased goods mean the need to reduce expenses taken into account when calculating income tax earlier; therefore, the obligation arises to contribute arrears to the budget, pay penalties, and also submit an updated declaration. Deduction of "input" tax on a corrected invoice is allowed to be applied during the period of receipt of the corrected invoice<1>. Therefore, it is obvious that the buyer is unlikely to voluntarily agree to a change in the price of the product. Most likely, the “transaction” can be concluded by a counterparty who is not a VAT payer, who includes the “input” tax in expenses.

<1>See article by E.V. Ermolaeva “The right to deduct VAT depends on the supplier,” N 12, 2009.

Example 1. The organization applies the traditional taxation system and carries out both taxable and non-taxable transactions for the sale of goods. In January 2010, the sales manager mistakenly entered into an agreement and arranged the shipment of a consignment of goods, the sale of which is subject to VAT in the general manner, without taking into account the tax. In the same month the goods were shipped and paid for. The total cost of the goods was 400,000 rubles. excluding VAT, cost - 310,000 rubles. In April, when preparing a tax return for the first quarter of 2010, an accountant discovered an error.

The sales manager approached the buyer with a proposal to reconsider the terms of the contract (the price is 400,000 rubles, including VAT - 61,017 rubles). The buyer using the simplified tax system agreed and received new copies of the contract and primary documents.

The following entries will be made in the seller's accounting:

Collection of tax from the buyer

Meanwhile, an analysis of the current arbitration practice allows us to reassure the seller: he has the right to recover from the buyer the amount of VAT in addition to the price of the goods, even if there was no mention of the tax in the contract and the amount of VAT was not presented to the buyer initially.

Thus, paragraph 15 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2000 N 51 “Review of the practice of resolving disputes under a construction contract” states: value added tax is collected above the price of the work if it was not included in the calculation of this price. This conclusion was made during the period of validity of the Law of the Russian Federation of December 6, 1991 N 1992-1 “On Value Added Tax”, according to paragraph 1 of Art. 7 of which the sale of goods to enterprises is carried out at prices (tariffs) increased by the amount of VAT. A similar provision was contained in paragraph 9 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 10, 1996 No. 9 “Review of judicial practice in the application of legislation on value added tax,” but in relation to the purchase and sale agreement. However, this paragraph was excluded from the Information Letter due to changes in legislation. Meanwhile and during the period of Ch. 21 of the Tax Code of the Russian Federation (according to which VAT is required to be paid in addition to the price), the arbitrators are guided by the position of the Supreme Arbitration Court, set out in Information Letter dated January 24, 2000 N 51 (Resolutions of the Federal Antimonopoly Service UO dated September 10, 2009 N F09-6648/09-С4, FAS TsO dated May 29 .2008 N F10-2015/08, FAS ZSO dated 04/15/2008 N F04-2091/2008(2579-A75-16)). Despite the fact that judicial practice mainly concerns the relationship between the contractor and the customer, it can be fully extended to other contracts, in particular to the supply contract (Resolution of the Federal Antimonopoly Service of the Russian Federation of July 17, 2009 N F03-3247/2009).

Special opinion. The author has only one example at his disposal when the arbitrators refused to claim from the contractor the amount of VAT in excess of the contract price for the work (Resolution of the Federal Antimonopoly Service of the Eastern Military District dated June 29, 2009 N A17-3381/2008). According to the court, VAT can be recovered only if the contractor was initially a VAT payer and intended to receive the VAT amount from the buyer. In a controversial situation, at the time of concluding the contract, the organization paid a single tax, and on the date of acceptance of the work it lost the right to use the simplified tax system.

The conclusions of the arbitrators, presented in the reasoning parts of the judicial acts, do not allow us to unambiguously qualify the amount of VAT required for payment in addition to the price of the goods. On the one side, the buyer's obligation to pay VAT arises on the basis of tax legislation; VAT amounts are not recognized as an integral part of the price of goods. Thus, courts recover VAT amounts above the price even from customers under a government contract. And as you know, the price of a government contract is an essential condition of the contract, is firm and cannot be changed (Clause 4.1, Article 9 of the Federal Law of July 21, 2005 N 94-FZ). The arbitrators note that the requirement to recover the amount of VAT from the customer is not a requirement to increase the price of the work itself (Resolution of the Federal Antimonopoly Service of the North Caucasus Region dated January 14, 2010 N A32-12191/2009). The collected amount of VAT is not recognized as the cost of the work, but is subject to recovery from the customer due to a direct indication of tax legislation (Resolutions of the Federal Antimonopoly Service NWO dated November 30, 2009 N A05-3740/2009, FAS NWO dated October 21, 2008 N F08-5599/2008, dated October 8. 2008 N Ф08-5595/2008). The amount of VAT is presented to the buyer in addition to the price of the goods, so no overpricing occurs in this case (Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 4, 2008 N KA-A40/8324-08).

On the other side, the buyer’s obligation to pay for the goods at a price increased by VAT is a civil law obligation that arises from the buyer to the seller on the basis of a purchase and sale agreement. This was clearly indicated by the Presidium of the Supreme Arbitration Court in Resolution dated September 22, 2009 N 5451/09<2>: the inclusion by the seller of the amount of VAT in the price of the goods sold to be paid by the buyer follows from the provisions of clause 1 of Art. 168 of the Tax Code of the Russian Federation, which are mandatory for the parties to the agreement by virtue of clause 1 of Art. 422 of the Civil Code of the Russian Federation, and reflects the nature of the said tax as indirect. Therefore, presented to the buyer for payment the VAT amount is part of the price for the company, payable to the seller under the contract. The buyer does not enter into relations with the state as a subject of public law tax relations, therefore the conclusion of the courts about the public law nature of VAT as part of the price for goods sold cannot be considered justified. The Resolution of the Federal Antimonopoly Service NWZ dated February 24, 2009 N A21-2586/2008 concluded that the customer’s refusal to pay the amount of VAT presented by the contractor for payment in addition to the price is grounds for withholding the result of the work (Articles 359, 360, 712 of the Civil Code of the Russian Federation ). In addition, the supplier has the right to recover from the buyer the amounts of VAT that were not initially presented only within the general limitation period (Resolution of the Federal Antimonopoly Service VSO dated August 25, 2009 N A78-282/09).

<2>For more details, see the article by E.V. Sholomova “We consider the penalty for late payment”, N 1, 2010.

According to the author, the buyer’s obligation to pay VAT is an integral part of the obligation to fulfill the obligation properly, that is, to pay for the goods (clause 1 of Article 486 of the Civil Code of the Russian Federation). In the contract, the price can be specified both with and without VAT. Moreover, in the latter case it is understood that, due to the imperative requirements of tax legislation, the seller-taxpayer will add VAT on top and present another amount for payment to the buyer. However, this cannot be qualified as a change in the contract price, since by default any price must be increased by the amount of VAT (regardless of the presence of a special clause in the contract). This is especially clearly seen when comparing the price under the supply contract and the retail price. So, if in the general case VAT is required to be paid in addition to the price of the goods (clause 1 of Article 168 of the Tax Code of the Russian Federation), then when selling goods to the public at retail prices, the amount of VAT is included in the indicated prices (clause 6 of Article 168 of the Tax Code of the Russian Federation). As FTS employees explained in Information Letter dated 06/05/2009 N NB-3768/12 “On the inclusion of VAT in the payment for technological connection”, the cost of services for organizations, individual entrepreneurs and citizens will be the same, and the procedure for presenting the VAT amount to these buyers for payment will be different . In other words, in retail trade all prices include VAT, but in wholesale trade they can be determined in two ways (without VAT and including VAT). However, the norms of civil legislation do not separate the price for the population and the price for organizations; such a distinction exists only in tax law. Therefore, having discovered the price of the goods without VAT in the supply agreement, the buyer must be prepared to pay additional VAT in excess of the price for another three years.

Guide to action.

If the supplier indicated a price excluding VAT in the draft contract, it is advisable to clarify the reason and obtain documentary evidence of the absence of VAT in the cost of goods.
If the reason is for the supplier to apply a tax incentive, you should independently assess the legality of its application.
You must always be prepared to pay additional VAT on top of the price (within three years from the date of shipment).

Example 2. Let's use the conditions of example 1. Let's assume that the management of the organization decided to demand from the buyer the amount of VAT in excess of the price of the goods.

The supplier organization will formalize business transactions as follows:

Tax from own funds

It is possible that the seller, for some reason, does not impose VAT on the buyer in addition to the price of the goods specified in the contract excluding tax (for example, he does not want to harm his reputation, he values cooperation with a specific buyer). In this case, the amounts of accrued VAT form the taxpayer’s own expenses, but only in accounting. For profit tax purposes, such costs cannot be taken into account. The fact is that clause 19 of Art. 270 of the Tax Code of the Russian Federation prohibits including in the calculation of the tax base the amount of taxes presented in accordance with the Tax Code of the Russian Federation by the taxpayer to the buyer (acquirer) of goods (work, services, property rights), unless otherwise provided by the Tax Code. The VAT amounts in question should have been presented to buyers (clause 1 of Article 168 of the Tax Code of the Russian Federation). The fact that the seller did not actually present additional amounts of tax to the buyers of goods does not mean that they are not subject to the provisions of clause 19 of Art. 270 of the Tax Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the Moscow Region dated May 21, 2009 N KA-A40/4466-09-2). The Resolution of the Federal Antimonopoly Service NWO dated 04/09/2009 N A66-7165/2008 also concluded that when calculating profit, not only the VAT paid by the taxpayer to the supplier when purchasing the goods is not taken into account, but also the VAT paid by the taxpayer himself at his own expense instead of buyer's funds.

In turn, the Ministry of Finance indicated that an exhaustive list of grounds on which VAT amounts can be included in expenses is presented in Art. 170 Tax Code of the Russian Federation. The organization's expenses for paying VAT to the budget on work performed, which was not presented by organizations to buyers (customers) and, accordingly, not paid by buyers (customers) to organizations for the work they performed, are not provided for in the mentioned norm. In this regard, these expenses are not taken into account when calculating taxable profit (Letter dated 06/07/2008 N 03-07-11/222).

Example 3. Let's use the conditions of example 1. Let's assume that it was decided not to contact the buyer, but to pay VAT to the budget at the expense of the organization's own funds.

The accounting entries in the company's accounts will be compiled as follows:

* * *

Let's summarize. An organization that is a VAT payer and carries out taxable transactions is obliged to charge VAT and pay it to the budget. Indicating in the supply contract the price of the goods excluding tax, while the seller has an obligation to pay VAT, creates difficulties not only for the accounting department, but also for the sales service. Sales managers will have to determine the tactics of interaction with the buyer: change the terms of the price agreement by extracting the VAT amount from it, present the buyer for payment with an additional invoice for the amount of VAT, or pay the tax at their own expense. Based on the information received, the accountant will have to make accounting entries, but VAT will need to be paid to the budget in any case.

E.V.Emelyanova

Journal expert

"Trade:

accounting

and taxation"