Value added tax is not an absolute charge. A number of business activities are subject to it, while others are exempt from VAT. An organization can do both at the same time. There are also frequent cases when a company has several taxation regimes in effect simultaneously, for example, general and UTII, general and patent.

In such cases, accounting and financial records for such types of activities or tax systems must be maintained separately. The main thing is to choose the optimal method for this. Let's consider the principles of maintaining separate accounting for value added tax.

If you don't keep separate records

Separate accounting for VAT is mandatory for a company in the following cases:

• in the parallel conduct of taxable and non-taxable activities;
• when using two tax regimes at once;
• when providing services of both a commercial nature and those whose prices are regulated by the state;
• when working under government contracts;
• when combining commercial and non-commercial activities.

ATTENTION! The first case also includes accounting for “input” VAT for goods (works, services) purchased within the framework of different types of activities (taxable and non-taxable). This applies not only to objects, but also to intangible assets (paragraph 5, paragraph 4, article 170 of the Tax Code of the Russian Federation).

If an economic entity does not introduce separate accounting in these cases, it loses the rights to:

• VAT deductions;
• reduction of the income tax base by the amount of VAT (clause 4 of Article 170 of the Tax Code of the Russian Federation);
• tax benefits (clause 4 of article 149 of the Tax Code of the Russian Federation).

Exceptions: when there is no need to separate accounting

It is better for an entrepreneur to know when keeping separate records makes no practical sense, because without the need to increase the labor costs of the accounting department, it is unprofitable.

There are certain legally established situations in which separate accounting may not be maintained even if the above conditions are met. Among them is conducting trade outside the Russian Federation (a domestic organization operates territorially in another state). In this case, the services provided or goods sold are not the basis for calculating VAT.

IMPORTANT! In this case, reporting is carried out in accordance with the requirements of domestic legislation, however, it is recommended that the contract additionally indicate the place of sale of goods or provision of services (to reduce the likelihood of complications during inspections).

However, if an enterprise wants to keep separate records in cases where this is not provided for by law, no one will have anything against it. The purpose of such accounting can be not only purely commercial (providing VAT for deduction), but also informational, for example, detailing management data. Separate accounting in such situations is a voluntary right of any organization.

5% threshold

This is another rule that justifies the optional division of input VAT. It is justified in paragraph 9 of paragraph 4 of Art. 170 Tax Code of the Russian Federation. This rule can only be applied by those who have VAT benefits confirmed in a timely manner (quarterly).

The 5% rule says: You can ignore input VAT separately if the costs of operations confirmed by benefits do not exceed 5% of general production costs. In this case, it is allowed to deduct the entire input VAT without including it in the cost of goods, works, and services.

ATTENTION! The 5% rule does not apply to separate accounting of income - it is mandatory to maintain it under appropriate conditions.

If an enterprise conducts only non-taxable transactions and purchases goods (work or services) from another party, the 5% rule is not applicable for this situation: VAT cannot be deducted on these acquisitions (Decision of the Supreme Court of the Russian Federation dated October 12, 2016 No. 305-KG16- 9537 in case No. A40-65178/2015).

For a long time, the application of the 5% rule for UTII payers was controversial - the Ministry of Finance of the Russian Federation in a letter dated July 8, 2005 No. 03-04-11/143 and the Federal Tax Service in a letter dated May 31, 2005 No. 03-1-03/897/8@ approved that the 5% threshold does not apply to this tax regime. But judicial precedent put an end to this issue, and the Federal Tax Service changed its position, reflecting this in letter dated February 17, 2010 No. 3-1-11/117@).

5% threshold in trading activities

The above rule speaks primarily about production costs. But a considerable proportion of organizations and entrepreneurs are not manufacturers, but taxpayers-merchants conducting trading activities. Will this rule be valid for trade?

The Ministry of Finance of the Russian Federation, in a letter dated January 29, 2008 No. 03-07-11/37, allowed the 5% threshold to be extended to trade operations, but did not definitely establish this, but only indicated this possibility.

Meanwhile, there are arbitration precedents establishing the refusal of separate accounting due to the “5% rule” for trading activities. The reason is simple: trade, be it wholesale or retail, is not production; “production” accounts are not used to reflect its operations in accounting.

Accuracy of accounting policies for VAT accounting

The organization is authorized to choose the system for introducing separate accounting. Naturally, the adopted standards should be recorded in the accounting policy (clause 2 of article 11 of the Tax Code of the Russian Federation).

But there may be some incidents that should be taken into account related to VAT benefits and the 5% rule. It is not known exactly how costs will be distributed across activities. This will only be clear based on the results of the quarter. What if the 5% threshold is exceeded and separate accounting was not maintained? You will have to restore it, and in some cases also adjust tax returns, which is expensive and inconvenient. Therefore, you need to make a decision whether to stipulate this norm in the accounting policy or not, and if not, then not to use it, even if such a threshold does arise.

Accounting policies are established for a one-year period. But what if an organization has VAT-free activities after it has been submitted to the tax authorities? Give up the opportunity to save money by avoiding separate accounting? No, it can be formulated and provided addition to accounting policy: this will not be considered a change in it, because such transactions arose for the first time, and at the beginning of the reporting period they were not provided for (clause 16 of PBU 1/98 “Accounting policies of the organization”, approved by order of the Ministry of Finance of Russia dated December 9, 1998 No. 60n) .

NOTE! The accounting policy should list the types of activities that the organization is engaged in: separately - taxable and non-taxable VAT.

Accounts for separate accounting

Information about the processes of accounting for income/expenses including VAT must be displayed on different accounting accounts, namely:

• According to PBU, income from transactions not subject to VAT must be taken into account in accounts 90.01. “Revenue” and 91.01 “Other income”;
• Input VAT for transactions subject to VAT should be reflected in account 19 “Value added tax on acquired assets.”

Calculation of proportions when maintaining separate accounting

Under proportion This refers to the determination of the share of input VAT that falls on taxable and non-taxable transactions. It must be calculated to determine what share of VAT (as a percentage) can be deducted. Expenses need to be grouped:

• expenses for activities subject to VAT;
• expenses for non-VAT-taxable transactions;
• other costs that are difficult to unambiguously attribute to the first or second group.

Formula for calculating the proportion of VAT on taxable transactions:

Far East Region = (In Region _VAT + Dpr Region _VAT / In_VAT + Dpr_VAT) x 100%, Where:

• Far East Region– share of revenue from taxable transactions for the accounting period;
• In the region _VAT– revenue from taxable sales excluding VAT;
• DPR Region _VAT– other income from taxable transactions excluding VAT;
• V_VAT– total sales revenue excluding VAT;
• DPR_VAT– other income excluding VAT for all transactions.

All indicators are taken into account without VAT so that the cost of non-taxable transactions is comparable to preferential ones.

PLEASE NOTE! The accounting period for VAT is a quarter, which means that the proportion must be calculated quarterly.

To calculate the share of non-VAT-taxable transactions, the same principle of proportion is applied, only the ratio of revenue from non-VAT-taxable transactions to the total amount for the accounting period is sought.

The third group, mixed, is not required to be distributed for separate accounting purposes. It’s easier to attribute it all to either the first or second operations.

What if there is no income temporarily?

In practice, sometimes there are certain periods when the company does not conduct business operations that generate income, while expenses are still incurred. This is often observed, for example, among newly registered organizations. It happens that among expenses transactions there are both VAT taxable and preferential ones. Is it necessary to divide such expenses in accounting? After all, there was no actual sale of goods and services.

Until 2015, the Ministry of Finance of the Russian Federation allowed in such cases to neglect separate accounting due to the lack of transactions with VAT benefits. However, in 2015, he announced a different position regulating separate VAT accounting in such “non-shipment” periods.

Borrowing operations and separate accounting

Providing loans, selling securities and other similar transactions are subject to VAT. A significant nuance in calculating the proportion for such operations is the indicator of income amounts, which is key in the formula. For operations of one type or another, it will have a different composition, which is influenced by the current provisions of federal legislation. Federal Law No. 420 of December 28, 2013 proposes that for transactions with securities not subject to VAT, the following amount should be considered income:

D = C r – R pr, Where:

• D – tax-free income;
• Ts r – selling price of securities (according to the provisions of Article 280 of the Tax Code of the Russian Federation);
• R pr – expenses for the acquisition of these securities (and/or sale).

If the difference is less than 0 (that is, there will be a loss), then the income is not taken into account.

Proportional calculation method to separate taxable and non-taxable transactions in this situation, it involves calculating the ratio between the cost of all goods sold (both in Russia and abroad) and the item of interest. The amount of income will also include:

• the entity's revenue;
• the cost of its fixed assets;
• his non-operating income.

Currently, there is no consensus on the need to maintain separate accounting for borrowing transactions. However, the Ministry of Finance of the Russian Federation is increasingly inclined to this position due to the introduction of significant changes to the Tax Code of the Russian Federation.

Posting input VAT on preferential activities

In accounting, input VAT will be reflected in account 19 (different subaccounts are used for different transactions). This is what the wiring will look like:

• debit 41 “Goods”, credit 60 “Settlements with suppliers and contractors” - reflection of the receipt of goods from the supplier excluding VAT;
• debit 19 “VAT on acquired values”, credit 60 - allocation of VAT, which can subsequently be deducted;
• debit 68 “Calculations for taxes and fees”, credit 19 - acceptance of input VAT for deduction;
• debit 41, credit 19 - reflection of VAT for non-taxable transactions and included in the cost of the purchased product (service, work).

Depending on the type of activity of the company, you need to use along with account 41 “Goods” and other accounts - 10 “Materials”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 29 “Service production and facilities” and other.

Cost comparison example

The company produces children's shoes, including medical orthopedic boots, the sale of which is exempt from taxation. The accounting records reflect direct costs for the production of autumn boots on account 20 “Direct expenses” - on the sub-account “Boots” and “Orthopedists”. During the reporting quarter, direct production expenses of the enterprise amounted to RUB 9,000,000. (of which 600,000 for boots and 200,000 for orthopedic shoes), general business expenses were also incurred - 4,000,000 rubles, and general production expenses - 3,000,000 rubles.

Let's calculate the cost ratio to determine whether this case falls under the 5% rule. 600,000 / (9,000,000 + 4,000,000 + 3,000,000) x 100% = 3.7%. Since the threshold turned out to be less than the coveted 5%, the accounting department may not keep separate records for input VAT, presenting for deduction the entire amount of value added tax billed by suppliers.

But in the tax return you will need to reflect the direct cost of production with tax benefits - 200,000 rubles.

Checking the correct distribution of expenses

In modern practice, accounting calculations are carried out using special software. The calculation of the proportion for separate accounting is also automated. To check the final data, it is convenient to create special tables from which the entire calculation will be visible: separately for transactions subject to VAT and for non-taxable ones. The table will summarize the main indicators used to calculate the proportion:

• acquisition/sale expenses – transactions not subject to taxation (it is better to list all their types);
• qualifying expenses for taxable transactions;
• total line of direct expenses;
• mixed group of expenses (also list);
• summation.

In order to maintain separate VAT accounting correctly and when it is really necessary, you need to constantly monitor the updating of current information. The rules for maintaining separate accounting for VAT are directly related to updates in the Tax Code of the Russian Federation, which happens constantly, and recently - especially intensively.

Parameters for the payment system for generating checks:

Subject of calculation:

Calculation method:

1C Accounting 3.0.66.53

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

Details.

Setting up accounting parameters and accounting policies.

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

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

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

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

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

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

Entering initial balances

Preparation of the document “VAT Allocation”

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

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

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

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

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

Preparation of the document "Creating purchase ledger entries"

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

General notes.

Example #1

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

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

Example No. 2

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

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

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

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

Peculiarities.

Features of separate VAT accounting for fixed assets and intangible assets

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

Changing the VAT accounting method

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

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

If there is a sale at a rate of 0%

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

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

1C: Accounting 8.3 - taking into account VAT in a new way

Previously, in the 1C: Accounting 8 program, there was a somewhat inconvenient way to take into account VAT if some of the goods were exempt from VAT or were sold with a tax rate of 0%. According to it, during the tax period, VAT amounts were collected by the program in a special register and stored without breaking down into variant values ​​of this tax. At the end of the tax period, before creating the purchase book, the accountant had to create a regulatory document Distribution of VAT on indirect expenses. This document proposed a plan for the distribution of VAT based on the calculation of the enterprise’s revenue for a specified period, taking into account the options for assessing VAT. When posting the document, the tax was distributed in accordance with the data in the tabular section. The accountant could change the distribution plan at his discretion by editing the rows of the table.

The downside was that the specialist could intervene in the process only at the very end of the period.

Starting with release 28, 1C: Accounting 8.3 has implemented two methods of accounting for value added tax. Firstly, the old version is supported, and secondly, it is now possible to choose different accounting options when goods and services are received. Possible options for dealing with tax amounts:

• accept them for deduction;
• include them in the price;
• postpone the decision until the end of the tax period (old method) or
• attributed to goods with 0% VAT.

Before looking at working examples, remember that according to paragraph 4 of Article 170 of the Tax Code, value added tax:

1. taken into account in the cost of goods and services in the distribution by goods or services;
2. accepted for deduction for goods, services or work subject to such tax;
3. is accepted for deduction (or taken into account) in the proportion in which goods, works or services are used in production or sale.

The above proportion is determined by the shipment of goods, performance of work or provision of services.

Based on this, let's look at a specific example.

Initial settings

To use the new features, in the Accounting Settings on the VAT tab, check the box in the list “VAT amounts are accounted for” - By accounting methods. This will lead to the appearance of a third sub-account on account 19 “VAT on purchased values”. The subconto will be called “Methods of VAT accounting”.

If an enterprise sells goods or services that are not subject to VAT (or taxed at zero), then in the accounting policy on the VAT tab you must check the box “The organization carries out sales without VAT or with 0% VAT”, and in order to enable separate tax accounting , and also a tick (checkbox) “Separate accounting of VAT on account 19 “VAT on acquired values.”

Example conditions

• So, the enterprise in the example is called “Rassvet”;
• uses a general taxation regime;
• considers revenue on an accrual basis;
• calculates taxes in accordance with PBU 18/02 “Calculation of corporate income tax”;
• pays VAT and at the same time
• produces products both subject to and exempt from VAT;
• has a division, Workshop 1, where only products subject to value added tax are produced;
• has a division, Workshop 2, where they produce only products without VAT;
• the example describes the economic life of the enterprise in the first quarter of 2014;
• the enterprise's revenue in the first quarter from the sale of goods subject to VAT amounted to 2,000,000 rubles;
• goods without VAT brought the company 1,000,000 rubles this quarter.

Purchasing services

The first service that the organization purchased cost it 118,000 rubles. The accompanying documents from the counterparty “Baza” were act No. 11 and invoice No. 11, where VAT of 18% (18,000 rubles) was allocated. The service was purchased for Workshop 1, therefore it was charged by the accountant to account 20.01 “Main production”. Since the service was needed only for the production of products subject to VAT, the amount of tax on the service should be taken as a deduction.

In the Receipt of goods and services document, select an item and fill in its cost. Using the link in the Accounts cell, open the account window and fill out the analytics:

• Cost account - 20.01;
• Nomenclature groups - Subject to VAT;
• Cost division - Shop 1;
• VAT account - 19.04;
• Accounting method - Accepted for deduction.

Let's run the document and see its movements:

As you can see, everything was carried out in accordance with the settings. The third sub-account on account 19.04 - Accepted for deduction. Accordingly, the program will save the value of the amount in the VAT register presented (accumulation register). The Purchase Book is compiled from the data in this register. When we register an invoice, the data from this register will go into the purchase VAT register (actually the Purchase Book).

Second service

The second service was purchased for Workshop 2. This is a production unit, and it will also go to account 20.01 “Main production”. But Workshop 2 produces only goods without VAT. Therefore, the data for this service is as follows:

• Act number - 12;
• Invoice number - 12;
• Counterparty - Base;
• Amount - 59,000 rubles;
• VAT in total - at a rate of 18% (9,000);
• Cost account - 20.01;
• Nomenclature groups - Exempt VAT;
• Cost items - Material Expenses;
• Cost division - Shop 2;
• VAT account - 19.04;
• Method of accounting - Taken into account in the cost.

After posting the Receipt of Services document, you will receive the following transactions:

Three wires are formed here. The first cost of the service is entered into the debit of the account on January 20. The second one records VAT on account 19.04, and the third one debits the VAT amount from account 19.04 to account 20.01 since the instruction was given to include VAT in the cost of the service.

Third service

The third service was provided by the counterparty Base for the Directorate division. Moreover, the amount of the service exceeded the costs of all workshops by a third - 236,000 rubles. Of these, 36,000 were taxes. These expenses must be charged to another account: 26 “General business expenses”. This means that these costs must be “adjusted” to all products sold - both taxable and not subject to VAT. Since it is not known in advance what the revenue from both will be, the tax amount will have to be distributed at the end of the quarter. Therefore, the document Receipt of goods and services should be filled in with the following data:

• Act number - 13;
• Invoice number - 13;
• Cost account - 26;
• Nomenclature groups - Other expenses;
• Cost division - Directorate;
• VAT account - 19.04;
• Accounting method - Distributed.

Let's go through the document and look at the postings:

As in the case of Workshop 1, there will be two postings. The first will be debited to account 26, and the second to account 19.04, but the analytics of the third sub-account will be - Distributed.

On the VAT register tab, on the contrary, the picture will be similar to the case with Workshop 2: the VAT amount will first be recorded in the register and then written off from it - its inclusion in the purchase book will be possible only after the distribution has been made.

The third tab is also visible here - the accumulation register Separate VAT accounting. It is in this register that the amounts to be distributed at the end of the tax period are stored.

Purchasing materials

In addition to services, the Rassvet company purchased in the first quarter certain materials in the amount of 500 pieces for the amount of 590,000 rubles. VAT at a rate of 18% amounted to 90,000 rubles in the purchase amount. Receipt documents: invoice No. 1 and invoice No. 25.

The properties of the material are such that it can be used in all three divisions of the enterprise.

We register the arrival

The receipt of goods in 1C: Accounting 8.3 is documented in the document Receipt of goods and services. In this case, the Goods operation is set. We do not know how this purchase will be used in the future, so for now we enter Accepted for deduction in VAT accounting. In the future, we will be able to change the way we account for VAT through materials transfer documents.

During the posting process, the receipt document will debit the cost of materials to account 10.01 “Raw materials and materials”. VAT will go to account 19.03 “VAT on purchased material and production Inventories" with the value of the third subconto "Accepted for deduction". As for the registers, entries will be made both in “VAT presented” and in “Separate VAT accounting”: the first entry is based on the actual data in the receipt document, and the second is for the possibility of changing VAT accounting in the future.

By the way, in the program you can set up automatic filling of tax accounting methods. After we activated the By accounting methods checkbox in the Accounting Settings (see Initial settings), in the information register “Item Accounting Accounts” the attribute “VAT Accounting Method” became active. An example of filling is shown in the figure below:

Transfer of materials

After the purchase, the materials began to be transferred to production. One hundred pieces were sent to Workshop 1, which, let us remind you, produces products subject to VAT.

A document is used for transmission Requirement-invoice. It has three tabs: Materials, Cost Account and Customer Materials. The latter does not interest us today.

On the first Requirements tab, indicate the nomenclature and quantity. On the second tab select:

• Cost account - 20.01;
• Division - Workshop 1;
• Nomenclature group - Subject to VAT;
• Cost items - Material costs;
• VAT accounting method - Accepted for deduction.

After completing such a document, we will have a debit posting to account 20.01 with the corresponding analytics, and there will also be a write-off entry in the Separate VAT accounting register; since the tax on these materials should no longer be distributed, but is finally accepted for deduction.

Transfer to Workshop 2

The products of the second workshop are not subject to VAT. Therefore, in the “Method of VAT accounting” we enter “Taking into account in the cost”.

Such a document will generate three transactions at once. The first will be similar to the option with Workshop 1 - from account 10.01 to account 20.01 - only with slightly different analytics. The second posting will be from account 19.03 to the same account, but for other types of subaccounts. By doing this, we will convert the amount of VAT on the transferred goods from the amount accepted for deductions to the amount included in the price. And with the third wiring, accordingly, we will switch on: Dt. 20.01 - Kt. 19.03.

In addition, the document will make one write-off each from the “VAT presented” and “Separate VAT accounting” registers, since there is now no need to either present for deduction or distribute this part of the VAT.

Transfer to the Directorate

They decided to donate 100 units of materials for general economic needs. In this case, the cost account will be 26, and VAT must be distributed. Document Requirement-invoice will create the following transactions:

In addition, the corresponding amount will be written off from the “VAT presented” register, and in the “Separate VAT accounting” register the document will change the tax accounting method for this amount.

In terms of automating the accountant’s actions, certain settings are possible here too. To do this, select information from the Nomenclature Groups directory. For example, below is a card from this directory for the Non-taxable VAT element:

Performance results

We will limit ourselves to the listed economic actions only. As a result of their commission Turnover balance the statement of account 19 for the first quarter will look like this:

From the statement it is clear that 72,000 (54,000 + 18,000) is accepted for deduction, 27,000 (18,000 + 9,000) is included in the cost, and 54,000 (18,000 + 36,000) is subject to distribution.

VAT distribution

To carry out distribution in 1C: Accounting 8.3, you need to create a special (regulatory) document “VAT Distribution”. It is created and carried out before the formation of the Purchase Book and the closure of the month.

The VAT Distribution document has two tabs - Sales Revenue and Distribution. By clicking the Fill button, the program will fill out the tabular parts of the tabs (see the initial conditions for the amount of the enterprise's revenue). The distribution will occur in a 2:1 ratio. Thus, 36,000 (24,000 + 12,000) will be deducted, and 18,000 (12,000 + 6,000) will be taken into account in the cost:

After posting, the document will create the following transactions:

First, with two paired entries, the document will change the accounting analytics on account 19, and then with another pair of entries it will transfer from it the amounts that should be included in the cost of goods and services.

Distribution results

The results of the distribution are visible from changes in Turnover balance statements:

It can be seen that in the debit of account 19 only the amounts accepted for deduction remain.

After this, you can create a Purchase Book. The type of document and its posting can be seen in the figures below:

© Based on materials from the site 1c-usoft.ru. Photo: Marcel Douwe Dekker via flickr.com, 1c-usoft.ru

Separate VAT accounting is mandatory for enterprises that combine transactions subject to taxation with benefits. Organizations that combine UTII with the general system should also divide the “input” tax between types of financial and economic activities.

Separate accounting: rules and features

The methodology is applied by the taxpayer when, in the course of his activities, together with transactions subject to tax, he carries out actions for which deductions are not provided.

Principles of maintaining separate records for personal income tax.

*The taxpayer makes a note in the expense book about the received invoice only in that part that will be used for the required deduction.

When is it necessary to keep separate records for personal income tax?

For transactions subject to taxation, it is necessary to pay VAT to the state treasury (Tax Code of the Russian Federation p. 146). There is no need to allocate VAT on other types of activities that are exempt from tax (Article 149). That is, you need to determine the profit for which the benefit is provided. But at the same time, it is necessary to highlight the “input” VAT attributable to operations of this kind, which is not accepted for deduction.

For tax-exempt activities, the “input” mandatory VAT includes the cost of goods purchased. In the absence of separate accounting, during an inspection by Federal Tax Service inspectors, the “input” mandatory VAT on goods purchased for use in non-taxable and taxable transactions will be restored. And also for general business expenses.

That is, a tax arrears arise, for which tax officials can impose penalties and accrue interest. In addition, the company will not be able to include the restored deductions in the costs taken into account when determining the tax on income received (Tax Code of the Russian Federation, Article 170, paragraph 4, paragraph 6).

When is it not necessary to keep hotel records?

It is not necessary to comply with such a rule when, during the reporting quarter, the amount of costs for the purchase, production and/or sale of products (property rights, various services, works) exempt from taxation does not exceed 5 percent of the total costs for the purchase, production and/or and sale of works (various services, goods and other property rights). Then the “input” tax presented by official suppliers in a given reporting quarter can be accepted as a deduction (NC Art. 170, clause 4, paragraph 7).

Worth taking note! The procedure for calculating total costs for tax purposes is not provided for by the legislation of the Russian Federation, so an enterprise can calculate total costs based on accounting information.

For example, take into account all expenses (indirect, direct, general business, general production and others) associated with the implementation of tax-exempt activities.

Methodology for determining VAT

There are no specific methods for carrying out separate accounting (Tax Code of the Russian Federation, Chapter 21). Therefore, a different procedure may be used to make it possible to separate preferential transactions from the main activities subject to taxation.

VAT-exempt and taxable transactions should be conducted in various sub-accounts opened with the main accounting accounts. The preferred procedure for calculating the tax payable must be enshrined in the accounting policies of the enterprise.

If an organization actually applies a special method for calculating tax, but this is not reflected in its accounting policies, then it is possible to fully challenge the possible refusal of the authorized bodies to provide a deduction in the courts. In this case, you need to provide the necessary evidence that such a distinction for VAT takes place.

Worth noting! But there are also cases of negative judicial practice for taxpayers who failed to prove that separate calculations are being carried out.

The “5%” rule: features

If there are both export activities not subject to VAT tax and other transactions subject to this type of tax, separate VAT calculations must be carried out.

The main goal is to separate the “input” compulsory tax so that it can be legally deducted.

Exporters are also required to conduct a separate calculation of the DS tax for activities for which the benefit is provided. But do they have the right to use the 5 percent threshold when calculating the cost sharing ratio, both for sales and for other transactions outside the Russian Federation? Officials answer this unequivocally, no.

Simple examples of separate tax accounting

The calculation of all indicators should be reflected in the accounting certificate. How to determine the amount of tax deductible on total financial and economic costs.

Example

The main activity of Strela LLC is retail sales of goods. In addition, the company sometimes sells products to “wholesalers.” For retail sales of goods, the company pays UTII; for wholesale supplies, it uses the basic tax regime.

1. In the second quarter, income from the sale of products at retail amounted to 12,000,000 rubles, wholesale - 3,540,000 (including tax - 540,000 rubles).
2. Every month, the company pays rent and utilities 177,000 rubles, plus personal income tax - 27,000 rubles.
3. At the end of June, the chief accountant determined the share of revenue received from the sale of products subject to taxation: 3,000,000 rubles (12,000,000 plus 3,000,000) * 100% = 20%.
4. The calculated amount of tax on DS and expenses aimed at paying mandatory utility bills, which is accepted for deduction every month, is equal to the following amount: 27 thousand rubles x 20% = 5,400 rubles.

The amount of the main payment, which can legally be attributed to expenses, was: 27 thousand rubles – 5,400 rubles = 21,600 rubles.

That is, this amount is not subject to taxation, therefore, according to the legislation of the Russian Federation, the enterprise is not subject to payment.

A little in custody

The obligation to carry out a separate calculation required by all VAT suppliers arises when the taxpayer carries out both non-taxable and taxable economic and financial activities. The principles and conditions for carrying out such accounting are reflected in the Tax Code of the Russian Federation, Art. 170 clauses 4.1 and 4.

If a company buys various materials, services or goods, which will then be used for both types of commercial activities, then, first of all, it is worth calculating the proportion on the basis of which the “input” VAT will be distributed. But at the same time, part of the tax will be used in the form of a deduction when accounting for certain transactions subject to taxation, and the rest will go to increase the value of existing assets that were involved in conducting activities that are not subject to VAT.

VAT, like any other tax, entails a lot of nuances. carried out in the presence of non-taxable and taxable transactions in the activity.

There are organizations that engage in activities both subject to and non-taxable to VAT. It is in this case that separate accounting is necessary. Tax payers maintain separate accounting in the following cases:

• If goods are sold at different tax rates.
• If operations are carried out on the sale of goods with a tax rate of 0%.
• If products are sold that are subject to or exempt from VAT.

However, the legislation does not provide precise recommendations for maintaining such records. If you ignore the requirements for its implementation, this may lead to the fact that the amounts of input VAT not only cannot be accepted for deduction, but will also not be taken into account in expenses.

Watch a detailed video about separate accounting from GlavBukh:

What are the principles of maintaining separate accounting for VAT?

There are several principles for maintaining separate accounting:

• For one type of activity. When the purchased product or service is used only in a taxable manner. In this case, the taxpayer will not have any difficulties.
• For organizations performing several different types of activities. In this case, services and goods will be divided into various items subject to and not subject to VAT.

In this case, part is used as a deduction, and the other part is aimed at increasing the cost of goods or services.

Subtleties when calculating the proportion of separate accounting

The ratio itself consists of data for the tax period. The period for filing a tax return and payment is three months. The exception is transactions made at the beginning of the quarter.

Accordingly, VAT can be distributed based on the results of the month when they were displayed by the supplier.

When distributing accounting, you should use the formula:

• Input VAT – VAT deductible = VAT included in expenses.

The essence of separate accounting from value added tax is to extract exactly what relates to taxable transactions. And this amount is put down for deduction. At the same time, different sub-accounts are opened to the main accounts.

Let's look at an example of how accounting is divided in an organization. The Romashka company sells food products in the wholesale and retail direction. Wholesale has a regular taxation system with the allocation of VAT, while retail uses EVND. In the wholesale system, taxes are usually paid, with the allocation of VAT, while in the retail system a single tax is used.

It’s good when it’s clear for which organization the products were purchased. Then it is clear that a deduction can be made immediately for a wholesale organization. And for retail, take this deduction into account and add it to the price.

What transactions are not subject to VAT taxation?

All activities of companies or individual entrepreneurs that are aimed at obtaining benefits through third parties are not exempt from tax deduction.

According to Russian legislation, a number of transactions are exempt from tax. This includes the implementation on the territory of our state of such types of services as:

• Medical products, domestic and foreign, according to the “list” approved by the government.
• Medical services. This also includes medical services provided by doctors in private clinics.
• Services for caring for sick children, disabled people, the elderly.
• Child support services. These can be private kindergartens and schools.
• Passenger transportation services.
• Funeral services.

The list of services is approved by the government of the Russian Federation. The list is very large; you can familiarize yourself with all types of services at the Tax Authority. Deductions are provided if the person carrying out the specified type of activity has a license.

Many individual entrepreneurs pay a single tax, which is divided quarterly for them. But the Tax Code clearly states that organizations that have transactions or carry out sales under two types of VAT and EVND are required to maintain double accounting.

Services not subject to VAT payment

There is also a list of services not subject to VAT:

• Sale of religious goods.
• Operations carried out by bank employees.
• Services for non-state pension fund.
• Loan operations.
• Operations with precious metals.
• Research works.
• Transactions on assignment of creditors' rights.

VAT evaders do not issue invoices. And the payment documents do not take into account the amount of VAT and do not submit a tax return under this article.

In any case, a taxpayer operating as an individual entrepreneur or organization is required to submit a tax return to the relevant authorities to further avoid the accrual of penalties and interest.