Write-off of VAT on expenses in tax accounting. What is the procedure for writing off VAT on expenses (postings)? VAT must be deducted

As part of advance reports, checks and invoices with the allocated VAT amount are received, while there are no invoices and, accordingly, we cannot accept input VAT for deduction. In the advance report, we allocate the amount of VAT and immediately write it off to other indirect costs, which are taken into account when calculating income tax. Are the actions of the organization correct or is there another procedure for writing off such VAT? Thank you in advance.

No, they are not. This VAT can neither be deducted nor taken into account in income tax expenses.

The rationale for this position is given below in the materials of the System Glavbukh

Situation: is it possible to take into account when calculating income tax the amount of input VAT that cannot be deducted or included in the cost of purchased goods (works, services, property rights) (mod = 112, id = 51354)

No you can not.*

Paragraph 1 of Article 170 of the Tax Code of the Russian Federation states that input VAT does not reduce the tax base for income tax. With the exception of the input tax included in the cost of purchased goods (works, services, property rights). In this case, the input VAT is taken into account when calculating income tax as part of the cost of goods (works, services, property rights). It is possible to include VAT in the cost of goods (works, services, property rights) if the requirements of paragraph 2 of Article 170 of the Tax Code of the Russian Federation are met. For more information, see When input VAT must be included in the cost of acquired property (works, services).

If the requirements of articles 171 and 172 of the Tax Code of the Russian Federation are met, input VAT can be deductible.

In other cases (if the tax cannot be deducted and included in the cost of purchased goods (works, services, property rights)) write off input VAT as expenses without reducing taxable profit.

For example, do this:

• in the absence of invoices, without which the input VAT is not accepted for deduction (clause 1, article 172 of the Tax Code of the Russian Federation); *
• in relation to VAT on excess amounts of normalized expenses (for example, on entertainment expenses) (paragraph 2, clause 7, article 171 of the Tax Code of the Russian Federation).

A similar point of view is reflected in the letters of the Ministry of Finance of Russia dated April 24, 2007 No. 03-07-11 / 126, the Ministry of Taxes and Taxes of Russia for Moscow dated August 24, 2004 No. 26-12 / 55111.

In accounting, the write-off of input VAT, which cannot be deducted or taken into account in the cost of purchased goods (works, services, property rights), reflect the posting:

Debit 91-2 Credit 19
- VAT was written off at the expense of the organization's own funds.

If an organization applies PBU 18/02, a permanent tax liability must be reflected in the accounting. Reflect it by wiring:

Debit 99 subaccount "Permanent tax liabilities" Credit 68 subaccount "Calculations for income tax"
- reflects a permanent tax liability from the deducted amount of VAT.

Olga Tsibizova, Head of the Department of Indirect Taxes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

Sincerely,

Deputy head of the group hotline according to the accounting methodology of the System Glavbukh

Rodionov Alexander.

And only in October you can get a quick verbal answer.

_____________________________

The answer to your question is given in accordance with the rules of the “Hot Line” of the “Glavbukh System”, which you can find at: http://1gl.ru/#/hotline/rules/?step=2

By law, with the exception of those listed in Article 270 of the Tax Code of the Russian Federation. According to paragraph 19 of Article 270 of the Tax Code of the Russian Federation, when determining the tax base, expenses in the form of taxes presented to the buyer of goods (works, services, property rights) are not taken into account. Practice shows that the wording of these norms of the Tax Code of the Russian Federation in relation to VAT is caused by both the buyer and the seller.

VAT paid by the organization at its own expense

VAT paid by the organization at its own expense, according to officials and courts, cannot be taken into account in tax expenses. Since the norm of paragraph 19 of Article 270 of the Tax Code of the Russian Federation refers to taxes presented by the seller to the buyer, the question arises: is it possible to write off VAT that was not presented to the buyer, but was paid by the seller at his own expense? Examples of such a tax may be VAT on unconfirmed exports or due to incorrect classification of transactions as non-taxable.

Mistakenly not charged and "export" VAT

In the letter dated November 29, 2007 No. 03-03-05 / 258, brought to the attention of the tax authorities by letter dated December 14, 07 No. ШТ-6-03 / 967 @, the department proceeds from the fact that the tax, additionally assessed tax authority on income erroneously not taxed by the taxpayer, still belongs to the category of “provided by the seller”. That is, the Ministry of Finance of Russia interprets this term not as actually presented, but as in principle subject to presentation. So, falling under the norm of paragraph 19 of Article 270 of the Tax Code of the Russian Federation, which lists expenses that are not accepted for profit tax purposes, such VAT does not reduce the taxable base.

The Federal Tax Service of Russia, in letter No. 16-15/049561@ dated May 20, 2011, substantiated the ban on the right of a taxpayer to record VAT amounts at an unconfirmed zero rate by the fact that an exhaustive list of cases when VAT amounts are allowed to be taken into account when determining the tax base for corporate income tax is given in paragraph 2 of Article 170 of the Tax Code of the Russian Federation. VAT amounts accrued in case of non-confirmation of the right to apply the 0% rate are not included in this list.

However, in relation to the arguments of the tax authorities, there is a discrepancy between the norms of the Tax Code. So, firstly, in paragraph 2 of Article 170 of the Tax Code of the Russian Federation, we are talking about the accounting by the buyer of the tax - the VAT that the seller presented to him, and the buyer attributed this tax to account 19 “Value Added Tax on Acquired Values”, in order to later include it in the cost of the purchased (debit 07, 08, 10, 20, 41, 58 19). At the same time, paragraph 19 of Article 270 of the Tax Code of the Russian Federation refers to the tax accounting by the seller - the VAT that he presented to the buyer and attributed to accounting expenses by posting Debit 90 “Sales” Credit 68 “Calculations on taxes and fees”. That is, these two norms of the Tax Code of the Russian Federation are about different subjects of tax legal relations with different rights and obligations.

Secondly, paragraph 2 of Article 170 of the Tax Code of the Russian Federation considers situations with a tax that was presented to the buyer, which is not the case with VAT on unconfirmed exports. Thus, this rule cannot be applied to the situation in question. At the same time, in defense of tax officials, we will say that such a mixture of rules on the seller and the buyer is also found in the Presidium of the Supreme Arbitration Court of the Russian Federation, when the impossibility of writing off VAT as expenses by the buyer is justified, among other things, by reference to paragraph 19 of Article 270 of the Tax Code of the Russian Federation (Decree of 06.20.06 No. 3946 /06).

The courts support officials in this matter. Thus, the FAS of the Far Eastern District indicated that VAT additionally assessed to the taxpayer by the tax authority does not apply to cases in which the tax is included in expenses. The court noted that the fact that the VAT was paid by the company at its own expense does not mean that the provisions of paragraph 19 of Article 270 of the Tax Code of the Russian Federation do not apply to it (Decree No. F03-4073/2011 dated 15.09.11).

The court decided that the "export" VAT does not reduce the taxable base, since the expense in the form of this tax does not meet the requirements of Article 252 of the Tax Code of the Russian Federation. The Federal Antimonopoly Service of the Moscow District, in Resolution No. A40-136146/11-107-569 dated October 08, 2012, substantiated in more detail the refusal of the taxpayer to write off "export" VAT as expenses (the case was submitted for consideration to the Presidium of the Supreme Arbitration Court of the Russian Federation by the decision of the Supreme Arbitration Court of the Russian Federation dated January 31, 2013 No. VAC- 15047/12). The court qualified the VAT charged on unconfirmed exports as presented by the taxpayer, but to himself. However, he refused to classify VAT at an unconfirmed zero rate as expenses on another basis - the expense in the form of accrued "export" VAT does not meet the requirements of Article 252 of the Tax Code of the Russian Federation.

Such a statement is debatable. After all, the connection of this VAT with activities aimed at generating income (from export sales) is obvious. In addition, with regard to taxes accounted for for tax purposes, it is necessary to talk about their economic justification, taking into account the specifics of this type of expenditure, which is reflected in subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation: the tax accrued in accordance with the law is accepted for taxation purposes, that is, it is economically viable. This requirement - to be charged in accordance with the law - VAT charged on unconfirmed exports, fully complies.

Another reason for the impossibility of writing off the disputed amounts of VAT as part of tax expenses, the court considered the right of the taxpayer to refund the paid VAT at an unconfirmed zero rate upon its subsequent confirmation. According to paragraph 9 of Article 165 of the Tax Code of the Russian Federation, the previously paid export tax is declared deductible in the declaration in the quarter in which all Required documents(unless more than three years have passed since the end of the relevant tax period).

VAT in the period of loss of the right to the simplified tax system

The courts point out that the amounts of VAT accrued on shipments in the period of loss of the right to apply the simplified tax system can be taken into account in expenses. For example, such a situation may arise when a company has lost the right to use the simplified tax system in the middle of a quarter and charges VAT on shipments of this quarter made before the moment when such a right was lost. Naturally, the buyer was not charged VAT on these shipments.

When considering this case, the FAS of the North Caucasus District argued the right to write off VAT as expenses by the fact that, according to subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, it is allowed to take taxes into account as expenses. VAT is charged in accordance with the law and is not specified in Article 270 of the Tax Code of the Russian Federation, which refers only to the tax presented (Decree No. A25-673 / 2009 dated 19.01.10, upheld by the decision of the Supreme Arbitration Court of the Russian Federation dated 04.15.10 No. VAS-4125 / 10). At the same time, the court pointed out that in this situation, the expense in the form of accrued VAT is related to the entrepreneurial activity of the taxpayer and has economic justification, as required by paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

VAT withheld by the tax agent

The tax withheld from a Russian organization by a foreign company cannot be accepted as expenses, according to the Russian Ministry of Finance. The Ministry of Finance of Russia does not consider it possible to attribute to expenses for tax purposes the tax withheld from a Russian organization by a foreign organization acting as a tax agent in accordance with the legislation of the state whose territory is the place of sale of goods sold by the Russian organization (work performed, services rendered). The arguments of the Ministry of Finance are set out in a letter dated April 28, 2010 No. 03-03-06/1/302:

- By general rule 25 of the Tax Code of the Russian Federation and not refuted by Article 311 of the Tax Code of the Russian Federation, which refers to the accounting of income received abroad, when determining income for the purpose of taxing profits, the amounts of taxes presented by the taxpayer to the buyer are excluded from them. And this corresponds to the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, set out in Resolution No. 7185/08 dated November 18, 08: “the amount of indirect tax received by the seller is neither part of the cost of shipped goods (works, services), nor income from the sale of goods (works, services), since amounts of value added tax and amounts of income are subject to separate accounting for the purpose of calculating tax liabilities arising from the requirements of Chapter 21 of the Code”;
- the accounting of accrued taxes for income tax purposes (it does not matter that only Russian taxes) is devoted to a special subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Therefore, no other norm of the Tax Code of the Russian Federation, including subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, can be the basis for attributing them to expenses, even if we are talking about taxes arising in accordance with the law of other states.

Tax officials and some courts believe that "foreign" VAT can be taken into account in other expenses. The Federal Tax Service of Russia, in a letter dated 09/01/11 No. ED-20-3/1087, does not agree with the point of view of the Russian Ministry of Finance. Tax authorities believe that if the "foreign" taxes paid by a Russian organization meet the requirements of paragraph 1 of Article 252 of the Tax Code of the Russian Federation, then such costs can be taken into account among other expenses on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Practice shows that the courts allow the inclusion of "foreign" taxes in other expenses (for example, the decisions of the FAS of Moscow dated 05.29.12 No. A40-112211 / 11-90-466, dated 07.22.09 No. 13.10.11 No. A62-439/2011 and North-Western of 11.23.09 No. A56-4991/2009 districts).

VAT on loss upon assignment of the right to claim

The Federal Antimonopoly Service of the West Siberian District concluded that the loss under the contract of assignment of the right to claim, which the company is entitled to take into account in tax expenses, is determined including VAT. One of the possible forms of accounting for accrued VAT as an expense is to write it off as expenses when determining the amount of a loss that is taken into account immediately or carried forward to the future.

In the decision of the Federal Antimonopoly Service of the West Siberian District of July 12, 2011 No. A45-19296/2010, this issue was considered in relation to the assignment of the right to claim. According to paragraphs 1 and 2 of Article 279 of the Tax Code of the Russian Federation, when a taxpayer - the seller of goods (works, services), who calculates income (expenses) on an accrual basis, cedes the right to claim debt to a third party, the negative difference between the income from the sale of the right to claim debt and the cost of the goods sold ( works, services) is recognized as a taxpayer's loss. The court considered that the organization had the right to attribute the loss from the realization of the right to claim the debt to expenses along with the amount of VAT presented to the buyer and paid to the budget. This was justified by the fact that the norm of paragraph 19 of Article 270 of the Tax Code of the Russian Federation is applied, unless the Tax Code of the Russian Federation provides otherwise, in this case, the court considered, for the situation under consideration, it is otherwise provided for in paragraph 2 of Article 265 and Article 279 of the Tax Code of the Russian Federation.

At the same time, the opinion of the tax authorities, rejected by the court that when calculating the loss, the value of the assigned right should be taken without VAT, is more in line with the general approach of the Presidium of the Supreme Arbitration Court of the Russian Federation, which, in Resolution No. the amount of indirect tax is neither a part of the cost of shipped goods (works, services), nor income from the sale of goods (works, services), since the amounts of VAT and the amount of income are subject to separate accounting in order to calculate tax liabilities arising from the requirements of Chapter 21 of the Tax Code of the Russian Federation.

Supplier VAT not claimed for deduction

Cases when it is possible to attribute VAT that is not deductible to expenses are listed in the closed list of paragraph 2 of Article 170 of the Tax Code of the Russian Federation.

According to the courts, the amounts of tax presented by the seller, which are not accepted for deduction, can be reflected in non-operating expenses. Resolutions of the Federal Antimonopoly Service of the Moscow District No. КА-А40/5832-11 dated 20.06.11 and No. KA-А40/17946-10 dated 07.02.11 stated that there is no subject to VAT in case of liquidation of a fixed asset. Therefore, the applicant had no reason to deduct the VAT charged by the contractor for the dismantling of the facility. Based on this, the court concluded that VAT on these expenses was legitimately written off as non-operating expenses on the basis of subparagraph 8 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.

The Russian Ministry of Finance has never supported such a position. In letter No. 03-07-10/01 of January 12, 2012, the officials explicitly stated that the amounts of VAT on expenses related to the liquidation of objects of construction in progress, on the basis of subparagraph 1 of paragraph 1 of Article 264 and paragraph 4 of Article 270 of the Tax Code of the Russian Federation, are not included in the expenses for income tax purposes.

"Foreign" VAT

The Ministry of Finance believes that VAT paid by a Russian organization when purchasing imported goods is not included in expenses. The Ministry of Finance notes that for the same reasons that were formulated when tax was withheld by a foreign tax agent from a Russian seller, “foreign” VAT paid by the Russian buyer himself can also not be included in expenses either on the basis of subparagraph 1 of paragraph 1, or on the basis of subparagraph 49 of paragraph 1 article 264 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated 11.03.12 No. 03-04-08 / 65 and dated 05.04.12 No. 03-03-06 / 1/182).

The exception is VAT on travel expenses abroad. So, officials in a letter dated 30.01.12 No. 03-03-06 / 1/37 clarified that travel expenses include the actual expenses of the employee on the basis of receipts or invoices for hotel accommodation, including VAT amounts on the basis of subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

According to the tax authorities and the courts, it is possible to take into account the “foreign” VAT in expenses. At the same time, the Federal Tax Service of Russia and the courts consider that any VAT paid abroad to foreign sellers that is not subject to transfer to the Russian budget can be taken into account as expenses (letter of the Federal Tax Service of Russia dated 01.09.11 No. ED-20-3 / 1087 and the decision Federal Antimonopoly Service of the Moscow District dated May 29, 2012 No. A40-112211 / 11-90-466). The tax authorities justify their position with an open list of other expenses associated with production and (or) sale and the special nature of the offset rules, that is, in fact, they deny the priority of subparagraph 1 over subparagraph 49 of Article 264 of the Tax Code of the Russian Federation, considering them at least equal.

In practice, courts often take the side of the taxpayer. Thus, the Federal Antimonopoly Service of the Moscow District, in the above decision, considered the legality of writing off, as part of expenses, the amount of VAT presented in the territory foreign country. The court pointed out that the expenses of a Russian organization made abroad are taken into account for income tax in the amount of expenses incurred, including “foreign” “input” VAT (Decree No. A40-112211 / 11-90-466 of May 29, 2012).

The Court argues its conclusion by the absence in the Tax Code of the Russian Federation of indications that expenses incurred in the territory of a foreign state are accepted minus the indirect tax paid to foreign suppliers in the territory of a foreign state, and in Article 270 of the Tax Code of the Russian Federation - that taxes paid on territory of a foreign state are not included in the costs. However, the lack of regulation of this issue by the legislation allowed the court to interpret the ambiguities of the tax rules in favor of the taxpayer, relying on paragraph 7 of Article 3 of the Tax Code of the Russian Federation.

At the same time, the letter of the Federal Tax Service of Russia, as diverging from the opinion of the Ministry of Finance of Russia, is not posted on the website of the Federal Tax Service, so the tax authorities can be guided by the position of the Ministry of Finance. Therefore, the risk of a dispute on this issue with the inspectors cannot be completely excluded.

VAT on cash receipts

VAT in relation to retail goods on cash receipts, it is possible, but dangerous, to be attributed to expenses by including goods in the cost. When, when purchasing goods (works, services) through accountable person VAT is highlighted on the cash receipt and (or) in another document, but there is no invoice or strict reporting form, then, according to the Ministry of Finance of Russia, the deduction of such VAT is not possible.

At the same time, officials point out that such VAT cannot be accepted as expenses. The Ministry of Finance argues this by the fact that Article 170 of the Tax Code of the Russian Federation does not contain a situation in which a company can attribute VAT to expenses, for which the buyer does not have documents confirming his right to apply the VAT deduction, namely invoices or strict reporting forms. In fact, this VAT is separated from the value of the goods, but there is no right to deduct. As indicated in the letter of the Ministry of Finance of Russia dated 04.24.07 No. 03-07-11 / 126, the organization is not entitled to take into account in expenses when forming the base for corporate income tax the amount of VAT presented to the buyer and not accepted for deduction. However, if VAT is not allocated in the check or BSO, then in this case the officials are less categorical - the amount indicated in them can be attributed to expenses (letters of the Ministry of Finance of Russia dated 05.16.05 No. N 03-04-11 / 112 and the Federal Tax Service of Russia for Moscow). dated 10.01.08 No. 19-11/603).

The Federal Antimonopoly Service of the Volga-Vyatka District came to the same conclusion in its resolution of June 9, 2006 No. A29-13221 / 2005a. Pointing out that if the tax amount is not allocated, then such expenses, by virtue of subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, are fully related to other expenses associated with production and (or) sales.

VAT on assignment of the right to claim

Until 2011, the tax paid on the assignment of the right to claim could be accepted by the new creditor as expenses. Prior to the entry into force of Federal Law No. 245-FZ of July 19, 2011, the Ministry of Finance of Russia explained that the new creditor did not deduct VAT paid on the acquisition of the right, but included it in the costs of acquiring the right to claim (letter of February 17, 2010 No. 03 -07-08/40).

In practice, the tax authorities, following the position of the Russian Ministry of Finance, refused to deduct VAT from the new creditor. However, the Federal Antimonopoly Service of the Central District did not support them (Decree No. А48-2064/2011 dated 01.03.12). At the same time, the court limited the validity of its conclusion to the period - before the entry into force of the Federal Law of July 19, 2011 No. 245-FZ, linking this to the fact that until October 1, 2011, Article 155 of the Tax Code of the Russian Federation did not contain a procedure for determining the tax base for the initial assignment of a monetary claim . The Federal Antimonopoly Service of the North Caucasian District also confirmed the legitimacy tax deduction, pointing out that the Tax Code of the Russian Federation does not provide for the specifics of applying VAT deductions in relation to the transactions in question. Therefore, when the requirements of Article 172 of the Tax Code of the Russian Federation were met, the presentation of VAT for deduction by the new creditor was recognized as legal (Decree No. A63-7901/2009 dated 28.06.11).

Starting October 1, 2011, the initial creditor calculates VAT on the transfer of the right of claim from the difference. With the entry into force of Federal Law No. 245-FZ of July 19, 2011, Article 155 of the Tax Code of the Russian Federation was supplemented with a new rule, according to which the original creditor, upon assignment or transfer of the right to claim debt for goods, works, services sold, determines the VAT tax base as the amount of excess received income over the size of the monetary requirement. That is, the tax is paid not on turnover, but on income.

As a result, the VAT charged to a new creditor is unlikely to exceed the VAT charged by the new creditor upon the subsequent assignment or redemption of obligations by the debtor. That is why, we believe, after October 1, 2011, the Russian Ministry of Finance did not speak out that the new creditor should not accept the VAT presented to him for deduction, but include it in the value of the right acquired by assignment. At the same time, it should be borne in mind that if the original creditor nevertheless received income, then VAT on this income is calculated not at the calculated (18/118), but at the direct rate. The original creditor issues a VAT invoice to the new creditor

A. Rabinovich,
chief methodologist of Energy Consulting group of companies

Write-off of VAT on 91 accounts is used when, for one reason or another, the input tax cannot be deducted (for example, there is no invoice, and the tax is highlighted as a separate line in the receipt document). In this article, we will look at several situations in which it is safer to attribute VAT to miscellaneous expenses.

VAT on travel expenses

A business trip is a trip associated with the performance of a business assignment. Therefore, VAT on it can be deductible. This allows you to do the rules reflected in paragraph 7 of Art. 171 and sub. 12 p. 1 art. 264 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia also draws attention to this in a letter dated September 26, 2012 No. 03-07-11 / 398.

If, on a business trip, non-production expenses occurred, the VAT amounts on such expenses must be written off to the debit of account 91. Since such expenses will not be included in the calculation of profit, VAT cannot be deducted on them either.

In addition, in order to accept VAT, the company must have correctly executed documents:

1. An invoice issued by the hotel. It must contain all the information established by law, in accordance with paragraph 5 of Art. 169 of the Tax Code of the Russian Federation. It is very important that the invoice is issued not for an employee who has been on a business trip, but for a company (according to Article 143 of the Tax Code of the Russian Federation, only an organization can be a VAT payer).
2. Forms of strict reporting. The rules for their execution were approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 (the old forms 3-G and 3-GM are no longer valid). Hotels instead of invoices can issue BSOs (then an invoice is not needed). The forms of strict accountability also include air and railway tickets.

In the listed documents, VAT should be highlighted as a separate line.

According to the Ministry of Finance, only if all these conditions are met, VAT can be deductible. True, arbitrators do not always agree with them, drawing conclusions that the right to deduct VAT can also be confirmed by a document that does not contain an indication of VAT in a separate line, and other documents (invoices, receipts, etc.). Examples of such court decisions: Resolution of the Federal Antimonopoly Service of the Urals District of January 13, 2005 No. Ф09-5754/04AK, Resolution of the Federal Antimonopoly Service of the Moscow District of July 26, 2011 No. КА-А40/6657-11 and others.

However, it should be understood that if you still decide to claim VAT on “non-standard” documents, you will take a risk.

VAT is highlighted in the receipt document, but there is no invoice

Often, when purchasing goods or services for cash, situations arise when the shipping document (check, invoice or act) contains a separate line for the amount of VAT. At the same time, at the time of posting the advance report, it is already clear that for some reason there will be no invoice for the receipt document or the tax amount is not so large that it makes sense to spend time on receiving it. Such VAT will not be deductible. Therefore, immediately at the time such amounts are discovered, the tax must be written off directly or through account 19 to account 91.

Write-off of VAT on 91 accounts in case of gratuitous transfer

Free transfer of assets in the territory of the Russian Federation is recognized as a sale - which means that you will have to charge VAT, the tax base for which in this case is determined on the day of shipment and is equal to the market value of objects or services transferred free of charge (clause 2 of article 154 of the Tax Code of the Russian Federation). At the same time, it is the transmitting party that pays VAT to the budget (letter of the Ministry of Finance of the Russian Federation dated April 16, 2009 No. 03-07-08 / 90).

Consider VAT accounting for the gratuitous sale of previously purchased goods:

Debit 41 Credit 60 - goods accepted for accounting;

Debit 19 Credit 60 - input VAT on purchased goods is reflected;

Debit 68 Credit 19 - input VAT accepted for deduction;

Debit 60 Credit 51 - payment made to the supplier;

Debit 91 Credit 41 - gratuitous transfer of goods is reflected;

Debit 91 Credit 68 - VAT has been charged on a gratuitous transfer.

Write-off of VAT in connection with the statute of limitations

It may happen that the VAT accepted on account 19 could not be deducted within 3 years allotted for this clause 1.1 of Art. 172 of the Tax Code of the Russian Federation, because all the conditions for the deduction were not met (for example, they could not receive an invoice from the supplier, and VAT was involved in settlements with him). Then this VAT will be written off to account 91.

Another situation in which VAT is written off to account 91 due to the expiration of the limitation period is related to the write-off of accounts payable to the buyer on the advance payment received from him. Upon receipt of the advance payment, VAT was accrued from it, accounted for in debit 76 of the account, which could then be presented for deduction either at the time of shipment or when the money was returned to the buyer. If, after the expiration of the limitation period, the debt to the buyer is registered and it is time to write it off, then at the same time the VAT related to it will be written off to account 91: accounts payable- in income, and VAT - in expenses.

Write-off of VAT on assets with a special transfer of ownership

A very interesting situation is when the goods are transferred to the buyer on the terms of the transfer of ownership after payment. At the same time, the invoice by the supplier, as required by officials, is issued immediately after the transfer of the goods, that is, until the moment of payment.

Here the situation is very ambiguous. On the one hand, if you read the law literally, the buyer has every reason to accept VAT deductible immediately: there are shipping documents, an invoice, too, the goods are registered (albeit off the balance sheet). But as practice shows, it is very difficult to use such a deduction (letter of the Ministry of Finance dated 08.22.2016 No. 03-07-11 / 48963), and it is impossible to guess which side the judges will take. And this means that if you want to deduct VAT on assets for which the ownership of your company has not yet been transferred, then it is safer not to make such a deduction, but to continue to account for the tax on account 19 until the moment when the ownership of it is transferred.

The need to attribute VAT to expenses arises in relation to input tax amounts declared for payment by suppliers, as well as by persons performing works for various purposes or services (performers, contractors).

In general, such added tax should be allocated to a separate account for subsequent reimbursement. In accounting, in such situations, double entries are made that reduce the total VAT to be transferred. The described procedure is enshrined in clause 1, article 170 of the Tax Code of the Russian Federation.

2nd and 5th paragraphs of Art. 170 contain exceptions to this standard rule whereby VAT is shown as an expense rather than being deducted to reduce the amount payable.

Attribution of VAT to expenses under paragraph 2 of Article 170 of the Tax Code of the Russian Federation

The additional tax is subject to accounting in expenses under paragraph 2 of Article 170, if:

1. Inventory and materials, services rendered, works of various types, for which tax amounts have been paid, are used in transactions not subject to value added tax;
2. The place of sale of such acquisitions does not belong to the Russian territory;
3. The company operates on one of the special regimes and does not have the functions of payers of the tax in question;
4. The company is exempt from tax burden for VAT under article 145;
5. Values ​​are used in those operations that cannot be called implementation;
6. Fixed assets, intangible assets, as well as property type rights, were purchased by a banking institution and are realized until the moment of their operation (use).

In these transactions, the input tax cannot be refunded, it must be shown in costs along with the value indicator of the acquisitions to which it relates.

Separate accounting for "input" tax

Acquisitions of the company (goods, materials, services, works) can be used for various transactions, while among them they can be both taxable with added tax and not taxable. For values ​​subsequently used in taxable transactions, VAT must be allocated for reimbursement. Tax on valuables used in non-taxable transactions should be shown in tax expenses. In order to correctly allocate VAT to accounting accounts in such situations, you need to organize a separate accounting for input tax. This is ensured through the use of analytical accounts and sub-accounts.

Separate accounting of input tax serves as a necessary condition for attributing VAT to expenses on those acquisitions that are involved in non-taxable transactions.

How the company should organize separate accounting is not fixed anywhere. Therefore, each economic entity decides this issue for itself individually. The solution is shown in the accounting policy.

The amount of VAT to be charged to expenses for tax purposes is determined from the value related to non-taxable transactions in the total value of valuables shipped during the quarter. The exact amount of tax to include in expenses is determined after the end of the quarter. How exactly this procedure will be organized, what date the operation will be performed, is decided by the organization itself, since no strict rules the legislative framework on this issue has not. The order of organization of this process is included in the accounting policy.

If the share of VAT on non-taxable transactions is insignificant (less than 5%), then you can not separate accounting, but accept the entire tax for deduction.

Procedure for determining the share of VAT on non-taxable transactions

You need to calculate the following proportion:

VAT for attribution to expenses = (Value of shipped valuables for non-taxable transactions / total value of shipped valuables for the quarter) * total input VAT for the quarter.

Example:

ABS LLC shipped goods in the 1st quarter with a total value of 800,000 rubles, including goods, the sale of which was not subject to VAT, in the amount of 200,000. The total value of input VAT for the 1st quarter. it turned out 60,000 rubles.

VAT for attribution to expenses = (200,000 / 800,000) * 60,000 = 15,000.

The rest of the tax will be deductible.

Attribution of VAT to expenses under paragraph 5 of Article 170 of the Tax Code of the Russian Federation

The costs can also include VAT in the situations prescribed in paragraph 5 of Art. 170, for assets acquired by the following person:

• bank, NPF, insurance, clearing company, stock exchange, investment fund, etc.;
• an organization engaged in insurance of export credits and investments against political and business risks;
• a party to an investment partnership agreement on operations carried out within its boundaries.

In these situations, the input tax acts as an independent type of expense and is allocated separately; such amounts of added tax are not subject to deduction. The procedure for attributing VAT to expenses is carried out after their actual payment to the supplier (contractor). At the same time, an invoice is not required for this operation, but other forms must be present indicating the fact of the operation - contractual documentation, transfer acts, invoices, payment forms, in which the value of the additional tax is indicated as a separate amount.

Under the rules of paragraph 5 of Article 170, VAT falls on goods, work performed, services received in advance. Tax on acquired property type rights cannot be taken into account in expenses. As for fixed assets, only the costs of paying tax on those objects that are used later in the production process can be written off. If the object has a non-production purpose, then it is impossible to take into account the input tax amounts in expenses.

All prescribed rules from paragraph 5 of Article 170 are not binding on these persons. It is possible to choose alternative way accounting for input tax in the form of a VAT tax deduction according to the standard rules described in Art. 171 and 172.

An organization that has the possibility of such a choice is obliged to show in the accounting type policy a convenient way for itself to account for the input tax that will be used in the course of its activities. When making a choice, you need to understand that VAT on all incoming transactions must be accounted for using the selected method. It is not allowed to take part of the tax into expenses, and part as a deduction, so you should think in advance how it will be more convenient for the company to organize accounting.

Postings for attributing input VAT to expenses

VAT presented by suppliers is allocated from the total cost, prescribed documentation, and is entered into the debit of account 19. Further, it is included in the cost of goods and materials or fixed assets, after which it is gradually transferred to expenses as goods are sold, materials are used, depreciation of intangible assets and fixed assets is accrued.

Postings when writing off VAT to expenses for acquired MCs involved in the production process

Postings when writing off VAT to expenses on commodity values ​​purchased for sale

If the enterprise organizes separate accounting for the incoming tax, which is relevant when performing taxable and non-taxable transactions at the same time, then various analytical accounts are opened on account 19, each of which will have separate VAT records. The tax to be deducted (19-vych), included in the cost (19-cost) and subject to proportional distribution (19-distribution) will be allocated separately. It is enough to open 3 sub-accounts by the 19th account. Initially, VAT is credited to a sub-account for distribution, after which the tax is posted between the remaining sub-accounts.

postings

Postings for the attribution of VAT to fixed assets expenses