VAT distribution in 1s 8.3 export. Separate VAT accounting

In the latest versions of the configuration, a simple and convenient method of accounting for separate VAT is used. This method is necessary for those organizations that sell goods and products both with and without VAT. For example, if part of the production is sold to the public (accordingly, VAT is not charged), and part is sold to other enterprises with the usual rate of 18%.

In this case, it is necessary to highlight the materials that went to, sold at a rate of 18%. VAT paid on the purchase of such materials is deductible. Other materials will not be refunded.

Setting up the program for separate VAT accounting is performed in the "VAT" section during the formation (Fig. 1).

In order to separate the purchased materials, goods and services according to the above method, it is necessary to indicate the VAT accounting method (Fig. 2).

In total, the program provides 4 ways to account for VAT:

• Accepted for deduction.
• It is taken into account in the cost (i.e., it is not accepted for deduction).
• distributed.
• Accepted at a rate of 0%.

That is, the distribution of VAT is actually performed immediately upon receipt of goods, materials and services. The need to specify at the time of receipt complicates the input of primary documentation, but significantly reduces the final calculation of the distributed VAT.

Consider a cross-cutting example in which materials are received in different ways, transferred to production, and at the end of the period, VAT is distributed.

When opening the operation "Distribution of VAT" (Fig. 14), we see already filled fields with the amounts of revenue. These amounts correspond to our report on account 62.01 (Fig. 12).

We press the "Distribute" button and check the postings - Fig. 15.

Suppose an accountant needs to set up and maintain separate accounting for VAT in 1C in the company RetailPro LLC, registered on 07/01/2016 and engaged in the following activities:

• wholesale trade in household chemicals and chemical raw materials within the Russian Federation (OSNO, VAT 18%);
• export trade in household chemicals and chemical raw materials (OSNO, VAT 0%);
• retail trade in household chemicals and chemical raw materials (UTII, not subject to VAT).

During initial setup separate VAT accounting in 1C changes are made to the Accounting Policy section. To do this, go to the menu "Main" - "Settings" - "Accounting policy" - "Settings for taxes and reports" or "Main" - "Settings" - "Taxes and reports" and perform the actions clearly shown and explained in the figure below :

Operational maintenance of separate VAT accounting for incoming goods, services

Suppose that in the 3rd quarter of 2016, the following operations were carried out at RetailPro LLC:

Operations			Sum
				Export	Retail
Purchased household chemicals (for resale)			305 361,87	183 217,12	122 144,74
Allocated VAT (18%)			54 965,14	32 979,08	21 986,05
Acquired chemical raw materials (for resale)			345 627,12	207 376,27	138 250,85
Allocated VAT (18%)			62 212,88	37 327,73	24 885,15
The company used transportation services to transport purchased goods			185 292,37
VAT (18%)			33 352,63

Operations	Total	Including
			Export	Retail
Sold all purchased household chemicals
Revenue with VAT	1 153 046,00	576 523,00	345 913,80	230 609,20
Revenue without VAT	1 065 101,81	488 578,81	345 913,80	230 609,20
All purchased chemical raw materials sold
Revenue with VAT	1 305 088,00	652 544,00	391 526,40	261 017,60
Revenue without VAT	1 205 547,39	553 003,39	391 526,40	261 017,60

We calculate the distribution coefficients for the subsequent distribution of VAT, as well as sales costs:

Name	Distribution coefficient of VAT between commodities and non-commodities	VAT distribution coefficient between types of activities taxed at rates of 18% (10%), 0%, excluding VAT
			Export	Retail (without VAT)
Household chemicals
Coefficient for distribution of VAT receivable	0,469074 = 1 065 101,81 / (1 065 101,81 + 1 205 547.39)	0,458716 = 488 578,81 / 1065 101,81	0,324770 = 345 913,80 / 1 065 101,81
Coefficient for distribution of VAT to be included in the cost of goods				0,216514 = 230 609,20/ 1 065 101,81
Chemical raw materials
Coefficient for calculating VAT deductible	0,530926 = 1 305 088,00/ (1 153 046,00 + 1 305 088,00)	0,458716 = 553 003,39 / 1 205 547,39	0,324770 = 391 526,40 / 1 205 547,39
Coefficient for calculating VAT to be included in the price of goods (sales expenses)				0,216514 = 261 017,60/ 1 205 547,39
Reference information on the coefficient calculation formula
For our example, we took the calculation formula installed in 1C by default: Revenue (excluding VAT) for a particular type of goods (or type of activity) / Total revenue (excluding VAT) The formula for calculating the distribution coefficient can be developed by an organization (IP) independently (with mandatory recording in the accounting policy) (paragraph 4, clause 4, article 170 of the Tax Code of the Russian Federation). From 07/01/2016 due to changes in separate accounting for VAT on the export of non-commodity goods (as well as on the sale of precious metals to funds, the Central Bank and banks)(paragraph 3, clause 3, article 172 of the Tax Code of the Russian Federation) it is necessary to additionally calculate the VAT distribution coefficient between exported raw and non-commodity goods. If an organization (IE) is not engaged in the export of raw and non-commodity goods, then this coefficient should not be calculated.

For detailed explanations on the procedure for distributing VAT, see our article.

In accounting, the above transactions are marked as follows:

Operations for the sale of goods				Amount, rub.
				Household chemicals	Chemical raw materials
Wholesale	Revenues from sales			576 523,00	652 544,00
	VAT on revenue			87,944.19 = 576,523.00 × 18 / 118	99540.61 = 652544.00 × 18 / 118
	Written off the purchase price of the goods			305 361,87	345 627,12
	VAT deductible (for goods)			54 965,14	62 212,88
	Selling expenses written off			84,996.50 = 185,292.37 × 0.458716
				15,299.37 = 33,352.63 × 0.458716
				By multiplying the total amount of distributable sales expenses by the coefficient of distribution of VAT between types of activity, the share of distributable sales expenses (and VAT on them) attributable to wholesale (export, retail) sales is calculated
Export	Revenue			345 913,80	391 526,40
	Sales VAT
	Write off the cost of goods			183 217,12	207 376,27
	VAT deductible on goods sold			32 979,08	37 327,73
	Selling expenses written off			28227.69 = 185292.37 × 0.469074 × 0.324770	31,949.83 = 185,292.37 × 0.530926 × 0.324770
	VAT deductible (on sales expenses)			5,080.99 = 33,352.63 × 0.469074 × 0.324770	5,750.97 = 33,352.63 × 0.530926 × 0.324770
				The share of distributable expenses (and VAT on them) attributable to export sales with a breakdown by raw and non-commodity goods is already calculated using 2 coefficients: on the distribution of VAT between types of activities; on the distribution of VAT between commodities and non-commodities
Retail	Sales proceeds			230 609,20	261 017,60
	Sales VAT
	Written off the cost of the purchased goods			122 144,75	138 250,85
	VAT included in the purchase price of the goods			21 986,05	24 885,15
	Selling expenses written off			40,118.35 = 185,292.37 × 0.216514
	VAT included in sales costs			7221.30 = 33352.63 × 0.216514

From the calculations presented above, it can be seen that the manual distribution of VAT is associated with large time and labor costs. Skillful use of modern automation tools for separate VAT accounting in the form of various accounting programs will not only save the time and effort of the accountant, but also minimize the number of errors in the calculations.

Let us now consider how the operations scheduled in the example should be reflected in 1C in order to obtain correct VAT calculations as a result.

Purchasing goods for resale

We go to the journal "Receipt (acts, invoices)" through the "Purchases" menu. Press the "Receipt" button and select the "Goods (invoice)" operation from the list that appears. A new document "Invoice" is displayed on the screen. Fill it out as shown in the figure below:

IMPORTANT! From 07/01/2016, the deduction for the goods specified in sub. 1 and sub. 6 p. 1 art. 164 of the Tax Code of the Russian Federation is carried out in a general manner (clause 1 of article 172 of the Tax Code of the Russian Federation). This change does not apply to commodities (paragraph 3, clause 3, article 172 of the Tax Code of the Russian Federation). For them, the VAT deduction is still provided at the end of the quarter in which the documents confirming the legality of applying the zero VAT rate are fully collected. A clear definition of commodities is given in sec. 3 paragraph 10 of Art. 165 of the Tax Code of the Russian Federation.

In order for the 1C program to see that among the goods sold there are those “input” VAT on which is deductible only at the end of the quarter in which the package of supporting documents is fully collected, it is necessary to indicate additional information when entering goods into the database. How to do this is shown in the following figure:

Acquisition of material assets (services) of general purpose

Reflection in 1C of information on received material assets and services intended for use in general production or general business purposes is carried out in the same manner as described in the previous section. With the exception of one point: when the considered values ​​(services) are simultaneously used in activities subject to and not subject to VAT, the attribute “Distributed” must be set.

How to install it in 1C is clearly shown in the figure below:

Movement of goods

The operation "Movement of goods" in 1C is carried out in order to give the program the task of keeping records of goods in the context of the following activities:

• subject to VAT;
• not subject to VAT (not UTII);
• not subject to VAT (UTII).

Also, the “Movement of goods” operation helps the accountant avoid the VAT recovery procedure in situations where the dates of purchase and sale of goods fall in different tax quarters.

Suppose the firm in our example bought a product in the 1st quarter of 2016. In the 2nd quarter, she sold part of the goods wholesale, and part - at retail (UTII). If the operation "Movement of goods" is not carried out, then at the end of the 1st quarter, the company will pay VAT with a deduction for all goods. And in the 2nd quarter, it will have to recover the VAT accepted for deduction in terms of goods sold at retail. If the operation "Movement of goods" is carried out in the 1st quarter, then VAT in the 2nd quarter will not have to be restored.

To carry out the operation in question, you need to go to the "Movement of Goods" journal through the "Warehouse" menu, click the "Create" button and fill out the document form that appears. How to properly execute an operation for moving goods in 1C is shown in the figure below:

Sale of goods

To enter information about the sold goods from our example into 1C, go to the "Implementation (acts, invoices)" journal through the "Sales" menu. We press the "Implementation" button and select the item "Goods (invoice)" from the list. Next, fill out the document "Sale of goods: Invoice (creation)" according to the model, using the explanations below:

Total distribution of posted VAT

The distribution of VAT on goods purchased for resale and on valuables written off as expenses is carried out automatically in 1C when performing the scheduled operation “VAT Distribution” and the VAT Assistant.

To carry out an operation on the distribution of VAT, go to the journal "Regulatory VAT operations" through the menu "Operations" - "Closing the period", press the "Create" button and select "VAT distribution" from the drop-down list. Fill out and complete the form according to the instructions shown in the figure below:

After carrying out the above scheduled operation, we go to the document "VAT Assistant" through the menu "Operations" - "Closing the period" and perform the actions shown in the figure below:

To understand the process of automatic distribution of VAT and the work of the VAT Assistant in 1C, we present to your attention three balance sheets for account 19:

• before distribution;
• after distribution, but before the formation of the purchase book;
• after the distribution and formation of the purchase book.

Results

The distribution of VAT in 1C is carried out automatically, using the regulatory operation of the same name "VAT Distribution", as well as the "VAT Accounting Assistant". In order to properly distribute and deduct these transactions for VAT, the accountant must initially correctly indicate the method of accounting for VAT when accepting received goods, other material assets and services for accounting, as well as monitor the correct VAT rates when selling goods and services.

To begin with, let's give a definition of the concept of "Distribution of VAT" - this means the division of the amount of VAT into parts. In this case, one part will be accepted for reimbursement and reduces tax deductions, and the second part will be taken into account in the costs. Let's analyze how VAT is distributed in.

The main factors for the need to distribute VAT are:

Sales of products with different VAT rates.

The use of the same materials in products with different VAT rates.

Consider the scheme for visual understanding. It can be seen that the amount of tax included in the cost of the material "Inventory and Materials" will be distributed. Based on the fact that this material is used in the production of products with a VAT rate and without a VAT rate. It's no secret that only tax on materials sold with a zero VAT rate (TMC1) is accepted for reimbursement. Tax on goods and materials 3 will not be refunded, as "Product 2" is sold without VAT. On this basis, there are several ways to account for VAT:

Reimbursement will be accepted (VAT1).

No refund will be accepted (VAT3).

Will be distributed (VAT2).

In order to keep a correct record of the distribution of the tax rate, it is necessary to make some settings in the 1C program. Let's go to the "Accounting policy", "Settings of taxes and reports".

The technology for distributing the tax amount is simple - for each material, the necessary method is indicated, which can be set directly in the receipt document in the column “VAT accounting method”. The list will reflect the fourth option “Blocked until 0% confirmation” - this is for export operations, we will not consider it:

It is necessary to fill in the column "VAT accounting method" in all documents with nomenclature positions in the tabular part.

For example, in the document “Production report for a shift”, you can reflect one material with an indication of different methods of VAT accounting:

All other documents are filled in the same way:

VAT is reported quarterly. To create a report, go to the "Operations" menu tab and open the "VAT Assistant".

The main documents are "Formation of the purchase book" and "Distribution of VAT" - this item will be displayed in the report only if there are nomenclature items with the specified VAT accounting method "Distributed":

The document "VAT distribution" is drawn up automatically by pressing the "Fill" and "Distribute" buttons. The amounts from sales of products with and without VAT are calculated, which are used as a coefficient in the distribution. There will also be a division of the amount of tax that is subject to distribution, in proportion to the amount of sales, into two parts:

The distribution of each amount occurs in detail, including the primary document.

How to distribute VAT in the 1C 8.3 Accounting program

Figure 1 schematically depicts the situation in which it becomes necessary to allocate VAT.

There are two main factors that determine this need:

• Products are sold at different VAT rates or without VAT at all.
• The same materials (or services) are used in products with different VAT rates

In our example, only the amount of tax included in the cost of the material "Inventory and Materials" is subject to distribution, since it is this material that is used in products sold both with and without VAT.

The very concept of "distribute" is to divide the amount of VAT into 2 parts. One part is accepted for reimbursement and, accordingly, reduces deductions to the budget; the second - is taken into account in the costs.

As you know, only the tax on materials that went into the production of products sold at a non-zero VAT rate is reimbursed. In Fig. 1, these are VAT1 (material "TMC1") and part of VAT2 (material "TMC2").

VAT on the material "TMC3" is not refundable, since the products in which it is used are sold without VAT.

As a result, we have three ways to account for VAT:

• accepted for reimbursement (VAT1)
• not accepted for reimbursement (VAT3)
• distributed (VAT2)

How is the problem of VAT distribution in 1C solved?

First, let's check the settings of the 1C accounting policy. In the accounting policy, the checkboxes “Separate accounting for incoming VAT is maintained” and “Separate accounting for VAT on account 19 ...” should be enabled:

The method of distribution of VAT is quite simple and corresponds to the above scheme. The bottom line is to indicate the desired method for each material (Fig. 2). True, one more option is added to the three options - “Blocked until 0% is confirmed”. This method is needed to account for VAT on export transactions. We reviewed it earlier.

The method of accounting for VAT must be indicated in all documents that reflect the movement of the item. The document “Production report for a shift” dated 01/19/2016 reflects the release of a rack using materials; two ways of accounting for VAT are indicated for them (Fig. 3).

When receiving services, we also indicate the method of distribution of VAT (Fig. 4). In the remaining documents (there are about 20 in total), the filling principle is the same.

At the end of the reporting period (for VAT, this is a quarter), we form the documents “VAT Distribution” and “Formation of Sales Book Entries”. To do this, we call the VAT accounting assistant (Fig. 5). The "VAT distribution" item appears only if there are stock items with the "Distributed" accounting method.

In the document "Distribution of VAT" it remains to press 2 buttons - "Fill" and "Distribute". Everything! Distribution will be done automatically (Fig.6).

First, the amounts of sales with and without VAT will be calculated; these amounts will be used as allocation factors. Secondly, all amounts of tax to be distributed will be divided into two parts in proportion to the amounts of sales.

Figure 7 shows how the distribution was made, with details to each amount and primary document.

Postings for the distribution of VAT, generated by 1C 8.3, divide the amounts for account 19 into “deductible” and “accounted for in value” (Fig. 8).

The amounts accepted for deduction appear in the tabular part of the document “Formation of purchase book entries” (Fig. 9).

We check the 19th account. If everything is correct, there should be no residues on it (Fig. 10).

Source: programmer1s.ru

Step-by-step registration of operations in 1C

Step 1. Perform preliminary settings for accounting for incoming VAT:

• Accounting Options- through section Administration - Program settings - Accounting settings - link Chart of accounts settings - Accounting for VAT amounts on purchased valuables- check the box By way of accounting ;

• Accounting policy- through section Main - Settings - Taxes and reports - VAT tab- set the checkboxes:
  • Separate accounting of input VAT ;
  • Separate VAT accounting by accounting methods .

As a result of these settings, the program will apply the methodology for maintaining separate accounting for incoming VAT and distributing it using document Distribution of VAT, and the third subconto will be added to account 19 "VAT on acquired values" VAT accounting methods designed to maintain such separate accounting.

Step 2 Specify the method of accounting for incoming VAT on purchased goods, works, services in 1C documents, depending on the direction of their use.

Subconto VAT accounting method to account 19 is required to be filled in when maintaining separate VAT records, it can take the following values:

• Accepted for withdrawal– for transactions subject to VAT, i.e. input VAT will be deductible in the general manner;
• Included in cost– for transactions not subject to VAT, i.e. input VAT will be included in the cost;
• Blocked until confirmation 0%- for transactions subject to VAT at the rate of 0%, except for the export of non-commodity goods;
• Distributed– for transactions subject to VAT and non-taxable. In this case, the input VAT must be distributed, because it is presented for acquisitions that will be simultaneously used in both VATable and non-VATable activities, such as renting an office.

Step 3 Carry out the distribution of incoming VAT for the tax period (quarter).

The distribution of input VAT is documented VAT distribution through section Operations — Period Closing — VAT Regulatory Operations — Create button.

As a result of completing the document VAT distribution the amount of incoming VAT reflected on account 19 with the VAT accounting method Distributed , will be divided in proportion to the revenue taxable and not subject to VAT.

That part of the tax that relates to VAT-taxable revenue will be deductible, while the other part of the tax on non-VATable transactions is included in expenses or in the value of assets.

In 1C, automatic calculation of compliance with the 5 percent rule is not performed. The accountant must do this himself in the accounting statement.

But everyone who maintains separate records in 1C must carry out a document based on the results of the quarter VAT distribution . If this is not done, then there will be stuck entries in the VAT accumulation registers and the program will generate an error during checks.

tab Distribution .

By button distribute the amount of incoming VAT for which the subconto is applied Distributed in the reporting period, will be distributed in proportion to the revenue indicated on the tab Revenues from sales on the:

• deductible;
• included in the cost.

Document entries.

Step 4 Carry out the acceptance for deduction of VAT received as a result of the distribution of VAT.

After the document VAT distribution allocated input VAT is deductible using document In chapter Operations - Period Closing - Regulatory VAT Operations.

Document entries.

Step 5 Generate a book of purchases and check the acceptance of VAT for deduction as a result of its distribution.

The result of the document Formation of purchase book entries can be checked through the report Book of purchases in the Reports - VAT section.