After all, such an error does not interfere with identifying the seller, buyer, name of goods, works, services or property rights, their cost, rate and amount of tax. This is indicated in paragraph 2 of clause 2 of Article 169 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated May 26, 2015 No. 03-07-09/30177 and the Federal Tax Service of Russia dated December 10, 2012 No. ED-4-3/20872. Form and procedure for filling out The form of the adjustment invoice and the rules for filling it out are given in Appendix 2 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. Use it. However, you have the right to add additional information to the document. The main thing is to save the lines, columns, values ​​and details of the approved form. Adjustment invoices can be generated on paper or electronically. The electronic format of the document was approved by order of the Federal Tax Service of Russia dated March 4, 2015 No. ММВ-7-6/93.

Accounting and legal services

Situation: can a tax agent, having drawn up an adjustment invoice, deduct the VAT overpaid to the budget? He is a tenant of state or municipal property. The landlord reduced the rent retroactively, starting on January 1 of the current year.

Yes maybe. As a general rule, when the cost of services decreases, the contractor (in this case, the lessor) must issue an adjustment invoice to the customer (tenant). The contractor registers this document in the purchase book and deducts the excess VAT amount.

The customer, who has received the adjustment invoice, registers it in the sales book and restores part of the input tax previously accepted for deduction.

The tax agent must issue an adjustment invoice to the buyer

The right of tax agents to draw up adjustment invoices is not directly stated either in Article 169 of the Tax Code of the Russian Federation or in Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. But given that in the situation under consideration the tenant actually fulfills the duties of a VAT payer, he can take advantage as a general rule and adjust your tax obligations in the same manner as for sellers (performers).

Attention

The only difference is that the tax agent will have to record the adjustment invoice in both the sales and purchases ledgers. If the tenant applies a special tax regime, then he is not recognized as a VAT payer and does not have the right to deduction (clause.

2 tbsp. 346.11, paragraph 4 of Art. 346.26, paragraph 1 of Art. 171 of the Tax Code of the Russian Federation). Therefore, he registers the invoice he compiled only in the sales book.

Ka. adjustment of the invoice issued by the tax agent

Based on the application, the tax inspectorate will have to adjust the data on accruals in the tax agent’s personal account card and return the overpayment in accordance with Article 78 of the Tax Code of the Russian Federation (clause 14 of Article 78 of the Tax Code of the Russian Federation). How to make corrections If an error is made in the adjustment invoice, the document must be corrected.
The procedure for making corrections to adjustment invoices is given in paragraph 6 of Appendix 2 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. For more information about this, see How to Correctly Correct an Invoice.

When drawing up adjustment invoices, there is no need to correct the indicators in the original invoice for which the adjustment invoice was drawn up (clause 7 of Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Tax agent invoice in 1s 8.3 accounting 3.0

Fig. 15 Lease and sale of property Registration of VAT transactions when selling property and leasing municipal property has no fundamental differences from the above scheme. The main thing is to choose the right type of agency agreement (Fig. 16).

Fig. 16 In addition, when drawing up a document for capitalization of rental services, you need to correctly indicate the accounts and cost analytics (Fig. 17). Fig. 17 The wiring is shown in Fig. 18. They also have a special account 76.NA.

Fig. 18 When selling property by a tax agent, it is also important to choose the right type of agency agreement and comply with the regulations for accounting for fixed assets.

Working with Corrective Invoices

• number and date of the primary invoice, the indicators of which have been changed;

• the quantity of goods, volume of work, services or property rights before and after their changes;

• price, tariff before and after adjustment;

• the cost of the entire quantity of goods, works, services or property rights, including and excluding VAT, before and after changes;

• the amount of excise duty before and after clarification - in relation to excisable goods;

• VAT amount before and after clarification;

• positive or negative differences resulting from clarification of the cost of goods, works, services, the amount of VAT and excise taxes (if excisable goods were shipped).

A complete list of mandatory indicators of an adjustment invoice is given in paragraph 5.2 of Article 169 of the Tax Code of the Russian Federation.
This follows from the provisions of paragraph 3 of Article 168 of the Tax Code of the Russian Federation and paragraph 3 of Section II of Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. Section III of the declaration, which reflects the amounts of deductions, tax agents who are not VAT payers do not fill out (paragraph 11, clause 3 of the Procedure approved by order of the Ministry of Finance of Russia dated October 29, 2014 No. ММВ-7-3/558). But given that the tax agent is a tenant and in this case performs the duties of a taxpayer-lessor, if the cost of services decreases, he can also issue an adjustment invoice. And since such a tax agent does not have the right to deduction, in order to return the overpaid amount of VAT, he should contact the tax office with a corresponding application (clause 6 of Article 78 of the Tax Code of the Russian Federation).

Adjusting an invoice with a tax agent

Fig. 2 In transactions for reflecting VAT, instead of the usual settlement account, a new subaccount is used - 76.NA. Fig. 3 To generate invoices of this type, processing is used, which is called from the corresponding item in the “Bank and Cash Desk” section (Fig. 4).

Fig.4 Fig.5 shows the form of this processing. All invoices issued under agency agreements and paid in the selected period will automatically appear in the tabular section (the “Fill” button, Fig. 5). Click the “Run” button to generate and register invoices.

Fig.5 The following figure shows the invoice itself (Fig.6). Note that the VAT rate is selected “18/118”, and the transaction code in this case is 06.
Fig.6 As you can see, the transactions (Fig.7) involve new subaccounts that were specially added to the 1C chart of accounts (76.NA and 68.32).

Fig. 7 The amount of VAT that we must pay to the budget can be checked in the “Sales Book” report and in the “VAT Declaration”. The sales book (Fig. 8) is generated in the “VAT Reports” section. In the “Counterparty” column, the organization that pays the tax is indicated.

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Fig.8 VAT declaration in 1C is generated from the Reporting section. In the “Regulated Reports” subsection, you need to select the appropriate type (“VAT Declaration”). Line 060 (page 1 Section 2) will be filled with the amount that needs to be paid to the budget (Fig. 9). Fig.9 Payment of tax to the budget is formalized using standard 1C documents (“Payment order” and “Write-off from current account”).

Info

In a single adjustment invoice, when changes affect the indicators of several primary documents, indicate the numbers and dates of each of them. Moreover, the quantity and volume of homogeneous goods, works, services and property rights can be indicated in total.

An example of issuing a single adjustment invoice to reduce the cost of shipped goods indicated in several invoices drawn up earlier. The Seller, LLC Trading Company Hermes, and the buyer, Alfa JSC, entered into an agreement for the supply of the following goods:

• still water – at a price of 30 rubles. per bottle;
• sparkling water – at a price of 15 rubles. per bottle.
• 20,000 bottles of still water with a total cost (excluding VAT) of 600,000 rubles. (20,000 bottles × 30 rubles);
• 10,000 bottles of sparkling water with a total cost (excluding VAT) of 150,000 rubles. (10,000 bottles.

In this case, the changes are taken into account when drawing up the primary document;

• the VAT payer buyer returns the goods that he managed to register. In this case, the reverse implementation occurs. This means that the buyer issues the most ordinary invoice;

• The original invoice was erroneously issued to the buyer.

  In this case, proceed in the same way as when re-issuing an invoice for the same transaction. That is, cancel the erroneous entry in the sales book, and inform the buyer that the document was issued by mistake.

Such clarifications are contained in letters of the Ministry of Finance of Russia dated March 16, 2015 No. 03-07-09/13813, dated June 18, 2014 No. 03-07-RZ/29089, dated May 16, 2012 No. 03-07-09/ 56, dated December 5, 2011 No. 03-07-09/46, dated December 1, 2011 No. 03-07-09/45, dated November 30, 2011 No. 03-07-09/44 and the Federal Tax Service of Russia dated March 12, 2012 No. ED-4-3/4143.
Hermes issued an invoice to Alpha for the shipped goods and registered it in the sales book. On June 21, Hermes shipped:

• 40,000 bottles of still water with a total cost (excluding VAT) of RUB 1,200,000. (40,000 bottles × 30 rubles);
• 20,000 bottles of sparkling water with a total cost (excluding VAT) of 300,000 rubles. (20,000 bottles × 15 rubles).

Hermes issued an invoice to Alpha for the shipped goods and registered it in the sales book. On July 10, Hermes shipped another batch of goods to Alpha for a total amount of 800,000 rubles. (without VAT). According to the terms of the contract, upon reaching a purchase volume of more than 3,000,000 rubles. Hermes provides the buyer with a discount on previously shipped products in the amount of 10 percent of their total cost. On July 10, Hermes reflected the discount provided in a single adjustment invoice to the invoices dated February 17 and June 21.

In what order is an invoice issued when a Russian buyer performs the duties of a tax agent? We pay a foreign organization for a trademark, thereby acting as a tax agent for the payment of VAT to the budget. How are invoices received and invoices issued filled out?

In this case, the received invoice is not filled out.

When drawing up invoices, the Russian Ministry of Finance recommended making a note on them “For a foreign person” (letter dated May 11, 2007 No. 03-07-08/106).

In line 2 “Seller” of the invoice, your organization must provide the full or abbreviated name of your organization (specified in the agreement with the tax agent) for which you fulfill tax payment obligations.

Line 2a “Address” must indicate the address (in accordance with the constituent documents) of the seller (specified in the agreement with the tax agent) for whom you fulfill the obligation to pay tax.

In line 2b “TIN/KPP of the seller” there must be a dash.

In lines 3 “Consignor and his address” and 4 “Consignee and his address”, tax agents purchasing work (services) from foreign organizations put dashes.

In line 5, indicate the number and date of the payment document confirming the transfer of the withheld VAT amount to the budget. In line 7 “Currency: name, code” indicate the name of the currency according to the All-Russian Classifier of Currencies and its digital code

In case of partial payment, dashes are placed in columns 2–4, and columns 10–11 are not filled in.

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

1.Situation:How to fill out an invoice as a tax agent

In line 2 “Seller”, tax agents purchasing goods (work, services) from foreign organizations that are not tax registered in Russia (clause 2 of Article 161 of the Tax Code of the Russian Federation, clause 3 of Article 161 of the Tax Code of the Russian Federation), provide the full or abbreviated name the seller or lessor (specified in the agreement with the tax agent), for whom they fulfill tax payment obligations.*

Line 2a “Address” must indicate the address (in accordance with the constituent documents) of the seller or lessor (specified in the agreement with the tax agent) for whom the tax agents fulfill the obligation to pay tax.

In line 2b “TIN/KPP of the seller” the following must be entered:

• dash – if the invoice is filled out by a tax agent purchasing goods (work, services) from a foreign organization that is not registered with the tax authorities in Russia (clause 2 of Article 161 of the Tax Code of the Russian Federation);*
• INN and KPP of the seller or lessor (specified in the agreement with the tax agent), for whom the tax agent fulfills the obligation to pay tax, in all other cases (clause 3 of Article 161 of the Tax Code of the Russian Federation).

When drawing up an invoice for work performed (services rendered) in lines 3 “Consignor and his address” and 4 “Consignee and his address”, tax agents purchasing work (services) from foreign organizations that are not tax registered in Russia (p 2, Article 161 of the Tax Code of the Russian Federation), as well as tax agents leasing state or municipal property directly from state authorities and local self-government or acquiring (receiving) state or municipal property on the territory of Russia that is not assigned to state (municipal) organizations (p 3, Article 161 of the Tax Code of the Russian Federation), put dashes.*

The procedure for filling out line 5 “To the payment and settlement document” has some peculiarities.

When purchasing works (services) from foreign organizations that are not registered in Russia for tax purposes, in line 5, indicate the number and date of the payment document confirming the transfer of the withheld VAT amount to the budget.*

In line 7 “Currency: name, code”, indicate the name of the currency according to the All-Russian Classifier of Currencies and its digital code* (subparagraph “m”, paragraph 1 of Appendix 1 to). If in the contract the price of a product (work, service) is indicated in foreign currency and its payment is also made in foreign currency, the tax agent can draw up an invoice in foreign currency (Clause 7 of Article 169 of the Tax Code of the Russian Federation).

When filling out the invoice columns, tax agents purchasing goods (work, services) from foreign organizations that are not tax registered in Russia (clause 2 of Article 161 of the Tax Code of the Russian Federation), as well as tax agents leasing state or municipal property directly from bodies of state power and local self-government or those acquiring (receiving) state or municipal property on the territory of Russia that is not assigned to state (municipal) organizations (clause 3 of Article 161 of the Tax Code of the Russian Federation), must adhere to the following rules.

When full payment is made for goods (works, services), the invoice columns should be filled out in the manner prescribed by paragraph 5

In case of partial payment, dashes are placed in columns 2–4, and columns 10–11 are not filled in.*

For both full and partial payment (including non-cash payments), please indicate:

• in column 1 - the name of the goods supplied, property rights (description of work, services);
• in column 7 - the estimated tax rate (10/110 or 18/118) or the entry “Without VAT”;
• in column 9 - the sum of the indicator in column 5 and the indicator calculated as the product of the indicator in column 5 and the tax rate of 10 or 18 percent, divided by 100;
• in column 8 - the amount of tax calculated as the product of columns 9 and 7, in rubles and kopecks without rounding (letter of the Ministry of Finance of Russia dated April 1, 2014 No. 03-07-RZ/14417);
• in column 6 - the amount of excise tax, and if the product is not excisable, then indicate “Without excise duty”.

This procedure for filling out invoices is established in Appendix 1 to Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137.

After filling out all the required details of the invoice drawn up on paper, it must be signed by the head and chief accountant of the tax agent organization (other persons authorized to do so by order of the head or by a power of attorney on behalf of the organization). If the tax agent is an entrepreneur, he must personally sign the invoice and indicate in it the details of his registration certificate. This procedure is established by paragraph 6 of Article 169 of the Tax Code of the Russian Federation.

With regard to the preparation of previous forms of invoices, similar explanations were contained in the letter of the Federal Tax Service of Russia dated August 12, 2009 No. ШС-22-3/634.

When calculating tax, as well as when issuing an advance (partial payment), including in non-monetary form, tax agents purchasing goods (work, services) from foreign organizations that are not tax registered in Russia (Clause 2 of Article 161 of the Tax Code RF), as well as tax agents leasing state or municipal property directly from state authorities and local self-government or acquiring (receiving) state or municipal property on the territory of Russia that is not assigned to state (municipal) organizations (clause 3 of Article 161 of the Tax Code RF), draw up an invoice and register it in the sales book (clause 15 of section II of Appendix 5 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). When presenting VAT for deduction in accordance with paragraph 3 of Article 171 of the Tax Code of the Russian Federation, previously issued invoices for advance payments (partial payment) are registered in the purchase book (clause 23 of section II of Appendix 4 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Olga Tsibizova

2.Situation:How to draw up an invoice for a tax agent if he purchases goods (work, services) from a foreign organization that is not tax registered in Russia

Draw up an invoice in the manner established by paragraphs 5.1 and Article 169 of the Tax Code of the Russian Federation, taking into account some features.).*

At the same time, some items of invoices prepared by tax agents are filled out in a special order. For example, in line 2b “TIN/KPP of the seller” you need to put a dash (clause 1 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). In relation to filling out previous forms of invoices, as additional information, the Ministry of Finance of Russia recommended making a note on them “For a foreign person” (letter dated May 11, 2007 No. 03-07-08/106).*

An example of drawing up an invoice by a tax agent when purchasing services from a foreign organization. A foreign organization is not tax registered in Russia

Alpha LLC (customer) entered into an agreement with the Ukrainian organization Lawyers of Ukraine (executor) for the provision of legal services that are necessary for production activities subject to VAT. The cost of services under the contract is USD 11,800, including VAT. A Ukrainian organization is not registered for tax purposes in Russia. The place of sale of legal services is Russia (subclause 4, clause 1, article 148 of the Tax Code of the Russian Federation). Consequently, their value is subject to VAT.

Services were provided between March 13 and March 15. On March 15, the parties signed an acceptance certificate for the services provided. On the same day, Alpha’s accountant transferred the payment to the Ukrainian organization and drew up an invoice marked “For a foreign person.” At the same time, when filling out line 2b “TIN/KPP of the seller” of the invoice, the Alpha accountant added a dash. The amount of VAT that Alpha must withhold from the income of the Ukrainian organization as a tax agent is USD 1,800 (USD 11,800 ? 18/118). VAT withheld from the income of the Ukrainian organization was transferred to the budget by payment order. The Alpha accountant indicated the details of this payment document in line 5 of the compiled invoice.

The following entries were made in Alpha's accounting.

Debit 26 Credit 60
– 330,000 rub. ((USD 11,800 – USD 1,800) ? 33 rubles/USD) – costs for legal services provided are reflected (based on the acceptance certificate);

Debit 19 Credit 60
– 59,400 rub. (1800 USD ? 33 rubles/USD) – VAT is taken into account on the cost of services, which is subject to withholding when paying income to a Ukrainian organization;

Debit 60 Credit 68 subaccount “VAT calculations”
– 59,400 rub. – VAT is withheld from the amount payable to a Ukrainian organization that is not tax registered in Russia;

Debit 60 Credit 52
– 330,000 rub. – payment to the Ukrainian organization is transferred (minus withheld VAT);

Debit 68 subaccount “VAT calculations” Credit 51
– 59,400 rub. – the amount of withheld VAT is transferred to the federal budget;

Debit 68 subaccount “VAT calculations” Credit 19
– 59,400 rub. – accepted for deduction of VAT, withheld from income payable to the Ukrainian organization and transferred to the budget.

Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

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Value added tax is paid on the sale of goods, works, and services in Russia when applying the general taxation system for an organization and the OSNO for an individual entrepreneur.

However, in the course of business activities, an enterprise may encounter situations where the supplier, a VAT payer, cannot pay tax to the budget of the Russian Federation. In this case, the buyer acts as a tax agent for paying VAT to the budget.

All these situations are described in Article 161 of the Tax Code of the Russian Federation (Part 2; Section 8; Chapter 21):

• Purchase of goods, works, services from non-residents on the territory of the Russian Federation;
• Renting or acquiring ownership of property from government agencies;
• Sale of confiscated goods, treasures, abandoned objects;
• Providing intermediary services on the territory of the Russian Federation for non-residents;
• Acquisition of a vessel that is not registered in the registry within 45 days from the date of the transaction;
• Sales of raw animal skins, aluminum and its alloys, scrap and non-ferrous metal waste.

Fulfilling the duties of a tax agent when the situations described above arise is assigned both to VAT payers and to persons and organizations applying special tax regimes, as well as those exempt from paying this tax (Article 145 of the Tax Code of the Russian Federation).

To reflect accounting operations for the activities of a tax agent in the 1C system, a general scheme is used, which we will now describe

When making a payment, partial payment, prepayment to a supplier, a tax agent invoice is registered - the documents “Write-off from the current account” with the operation “Payment to the supplier” are entered into the 1C system, and the “Invoice received” generated on the basis of this document with an operation code of the form “06” – Tax agent, art. 161 NK. For individual transactions, for example, if the buyer acts as a tax agent under lease agreements for municipal property, tax agent invoices are generated by special processing.

When the document is posted, it will make movements in account 68.32 “VAT in the performance of duties as a tax agent” and in the accumulation register “VAT Sales”.

The delivered goods, work, service are accepted for accounting by the buyer; the previously paid advance to the supplier has been accepted for offset - the “Receipts (acts, invoices)” document has been generated, and an invoice presented by the supplier (if required) is registered via a hyperlink in the receipt document.

The VAT presented by the supplier is transferred by the tax agent to the budget of the Russian Federation - the document “Write-off from the current account” with the operation “Payment of tax” is generated.

• Sales book (generated automatically when posting a tax agent invoice) – VAT allocated in the tax agent invoice is registered here, i.e. the amount of VAT that was paid by the tax agent to the budget of the Russian Federation for the supplier;
• Purchase book (you need to enter the VAT regulatory operation “Creating a purchase book entry” with filling out the “Tax Agent” tab) – VAT is registered here, which the buyer-tax agent has the right to deduct on the basis of Art. 171 Tax Code of the Russian Federation. Please note that a record of the application of a tax deduction will be generated in the purchase book only if the tax has been paid to the budget (i.e. the previous point of this scheme has been completed).

Of course, the described scheme is too general, and for different business transactions in which the enterprise acts as a tax agent, there are different solutions in the 1C system, but the format of this article does not imply consideration of all possible situations and their implementation in 1C software products.

Let us consider in more detail the operation of selling raw animal skins, aluminum and its alloys, scrap and non-ferrous metal waste, since this is a new provision of Article 161 of the Tax Code of the Russian Federation, which comes into force on January 1, 2018.

From this date, all buyers, with the exception of individuals who are not individual entrepreneurs, when purchasing raw hides and scrap in Russia from organizations that pay VAT (if they have not received an exemption from VAT), are tax agents for this tax.

VAT is calculated by the tax agent at the estimated tax rate. The amount of VAT for payment to the budget is determined cumulatively, based on the amount of all transactions of the tax agent for the expired tax period.

The moment of determining the tax base for such payers is:

• Day of shipment (transfer) of goods, works, services;
• The day of payment (prepayment) against upcoming receipts of goods, works, services.

How is this operation implemented in 1C 8.3?

Let's open the "Directories" section/subsection "Purchases and Sales"/"Contracts". In the counterparty agreement card with the type of agreement “With a supplier”, we will make the settings in the “VAT” part:

• Set the flag “The organization acts as a tax agent for the payment of VAT”;
• Let’s choose the type of agency agreement “Sale of goods” (clause 8 of Article 161 of the Tax Code of the Russian Federation).

Postings for prepayment transactions are generated in the system by documents written off from the current account in the “Bank and Cash Office” section/subsection “Bank”/journal “Bank Statements”.

The document “Write-off from the current account” generates a posting to the debit of account 60.02 and the credit of account 51 for the amount of the advance payment transferred to the supplier.

At the time the supplier receives payment for the upcoming supply of scrap metal, the buyer must fulfill the duties of a tax agent for calculating VAT, and the seller must issue an invoice for the received advance without taking into account VAT amounts with the note “VAT is calculated by the tax agent.”

To register this operation, you must enter the document “Invoice received” based on the document “Write-off from the current account”. The document will reflect:

• The amount of the advance payment transferred to the supplier, taking into account VAT amounts (in our example it is 50,000 rubles + 50,000 * 18% (VAT rate as of the current date)) - 59,000 rubles;
• Estimated VAT rate - 18/118;
• VAT amount - 9,000 rubles. (RUB 59,000 * 18/118).

• The amount of VAT calculated by the buyer-tax agent on the amount of the advance payment (for the seller);
• The amount of VAT on prepayment accepted for deduction, in accordance with Art. 171 of the Tax Code of the Russian Federation, the buyer-tax agent (for himself).

Note, that for this operation the VAT of the tax agent is taken into account in account 68.52 “VAT of the tax agent for certain types of goods” (clause 8 of Article 161 of the Tax Code of the Russian Federation).

At the same time, entries are made in the registers “Invoice Log”, “VAT Sales” and “VAT Purchases” to store information about the received invoice, indicating the type of value and event.

To reflect the receipt document, offset the advance payment to the supplier and account for incoming VAT, we use the document “Receipt (act, invoice)” with the transaction type “Goods (invoice)”. The document can be prepared in the “Purchases”/subsection “Purchases”/”Receipts (acts, invoices)”.

Let's create a new document and fill it out according to the data received from the supplier. When posting a document in the accounting register, entries are reflected to offset the advance payment to the supplier, the cost of scrap metal received from the supplier and the VAT amounts calculated by the tax agent for the seller, based on the amount of delivery.

Entries for the type of movement “Receipt” will be added to the “VAT presented” register. In this case, the value “Product (tax agent)” will be reflected in the “Type of value” field.

According to Art. 168 (clause 5) of the Tax Code of the Russian Federation, the supplier-VAT payer when shipping scrap non-ferrous metals is obliged to issue an invoice to the buyer.

After recording the invoice received, transactions are generated on account 76.NA - for the amount of VAT calculated by the buyer-tax agent for the supplier on the cost of the supply, and in the “VAT Sales” register an entry will appear indicating the type of value “Goods (tax agent)” and event “VAT accrued for payment”.

Scrap metal is accepted for accounting. Now the buyer-tax agent has the right to a tax deduction for VAT:

• According to paragraph 15 of Art. 171 of the Tax Code of the Russian Federation - deduction of VAT after shipment of goods - for the seller;
• According to paragraph 3 of Art. 171 of the Tax Code of the Russian Federation - deduction of VAT from the cost of purchased scrap - for yourself.

Regulatory VAT operations

• Generating sales ledger entries
• Generating purchase ledger entries

If all operations during the period are completed without errors and “manual” adjustments, the VAT regulatory documents “Creating sales book entries” and “Creating purchase book entries” are generated automatically using the “Fill” button. For convenience, users can use the “VAT Accounting Assistant” in the “Operations” section/subsection “Period Closing”.

After carrying out the regulatory operations of reflecting VAT in the purchase book and in the sales book, the following entries will appear for transactions:

• With transaction code type 41 – calculation of VAT on payment (prepayment) – for the supplier;
• With transaction code type 43 – recovery of VAT from payment (prepayment) by the buyer – for himself;
• With transaction code type 42 – calculation of VAT on shipment – ​​for the supplier.

Since the amount of tax payable to the budget for buyers of scrap non-ferrous metals, who are tax agents, is calculated as the total amount increased by the restored VAT and reduced by the amount of tax deductions (you can read in detail in Article 170-0172 of the Tax Code of the Russian Federation), in our example the amount to be paid will be 0 rubles:

The amount of VAT calculated by the buyer - tax agent - 27,000 rubles.

• 9,000 rub. – VAT calculated on prepayment (for the supplier);
• 9,000 rub. – VAT calculated on shipment (for the supplier);
• 9,000 rub. – VAT recovered from the prepayment amount after delivery of scrap (for yourself).

The amount of VAT for which the buyer-tax agent has the right to deduct is 27,000 rubles.

• 9,000 rub. – VAT deductible after prepayment (for yourself);
• 9,000 rub. – VAT to be deducted after shipment of scrap (for the supplier);
• 9,000 rub. – VAT is deductible after delivery of scrap (for yourself).

The procedure for filling out a VAT tax return obliges tax agents to fill out section 2 of the return. But section 2 does not ensure compliance with the control ratios of indicators (this requirement is contained in the letter of the Federal Tax Service of the Russian Federation No. GD-4-3/4550@ dated March 23, 2015).

For taxable objects – sales ledger entries

• On line 030 – data with an operation code of type 42;
• On line 070 – amounts with transaction code type 41;
• On line 080 – amounts with transaction code type 44;
• On line 090 – amounts with transaction code type 43.

• On line 120 – amounts with transaction codes of the form 42, 44;
• On line 130 – amounts with transaction code type 41;
• On line 170 – amounts with transaction code type 43.

We examined the reflection of accounting operations for the activities of a tax agent in the 1C system.

In 1C 8.3 configurations, several main types of VAT accounting by tax agents are implemented:

• Payment of VAT when purchasing goods from a foreign company (non-resident)
• Rent
• Sale of property

In the chart of accounts, accounts 76.NA and 68.32 are used to record transactions of tax agents.

Let's consider the features of processing invoices by tax agents.

Payment of VAT when purchasing goods from a foreign supplier (non-resident)

When purchasing imported goods, the main thing is to correctly fill out the contract parameters:

• type of contract;
• attribute “The organization acts as a tax agent”;
• type of agency agreement.

The receipt document is prepared in the same way as for any other goods (Fig. 2), but, unlike ordinary receipt notes, an invoice does not need to be created.

In transactions for reflecting VAT, instead of the usual settlement account, a new subaccount is used - 76.NA.

To generate invoices of this type, processing is used, which is called from the corresponding item in the “Bank and cash desk” section (Fig. 4).

Figure 5 shows the form of this processing.

All invoices issued under agency agreements and paid in the selected period will automatically appear in the tabular section (the “Fill” button, Fig. 5).

Click the “Run” button to generate and register invoices.

The following figure shows the invoice itself (Fig. 6). Note that the VAT rate is selected “18/118”, and the transaction code in this case is 06.

As you can see, the postings (Fig. 7) involve new subaccounts, specially added to (76.NA and 68.32).

The amount of VAT that we must pay to the budget can be checked in the “Sales Book” report and in the “VAT Declaration”.

(Fig. 8) is generated in the “VAT Reports” section

The “Counterparty” column indicates the organization that pays the tax.

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Generated from the Reporting section. In the “ ” subsection you need to select the appropriate type (“VAT Declaration”).

Line 060 (page 1 Section 2) will be filled with the amount that needs to be paid to the budget (Fig. 9).

Payment of tax to the budget is formalized using standard 1C documents (“Payment order” and “”). Both documents must have the type of transaction “Payment of tax” (Fig. 10).

When writing off money, it is important to indicate the same account as when calculating tax - 68.32 (Fig. 11).

Finally, you can accept VAT as a deduction. Transactions are created by the document “Creating purchase ledger entries”:

Operations –> Regular VAT operations –> Generating purchase ledger entries –> “Tax Agent” tab (Fig. 12).

After posting the document “Creating records...” (the transactions are shown in Fig. 13), you can create a purchase book. This report is called similarly to the “Sales Book” report from the VAT Reports section.

In the column “Name of the seller” it is not the agent that appears, but the seller himself (Fig. 14).

In section 3 of the VAT return (Fig. 15), amounts will appear that can be deducted for transactions of tax agents.

Renting and selling property

Registration of VAT transactions when selling property and leasing municipal property has no fundamental differences from the above scheme.

The main thing is to choose the right type of agency agreement (Fig. 16).

In addition, when drawing up a document for capitalization of rental services, you must correctly indicate the accounts and cost analytics (Fig. 17).

The wiring is shown in Fig. 18. They also have a special account 76.NA.

The use of invoices by tax agents in the 1C program has its own characteristics. At the same time, several types of VAT accounting are provided for them:

• Payment of tax when purchasing goods from a non-resident;
• Property rental;
• Sale of property.

In the chart of accounts, accounts 76.NA and 68.32 are intended to reflect such transactions.

There are several features when generating invoices.

Payment of VAT when purchasing goods from non-residents

When working with foreign companies to purchase goods from them, it is necessary to correctly reflect the contract in the system. Its most important parameters are:

• Type of contract;
• Tax agent status mark;
• Type of agency agreement.

Drawing up a delivery document is no different from working with other types of goods, but creating an invoice is not required.

Postings reflecting transactions related to VAT do not provide for mutual settlements, but refer the transaction to account 76.NA.

Creating an invoice in such a situation requires processing initiated through the “Bank and Cashier” section, where the necessary item is available.

Below is a form of such processing. The tabular part will contain data on all incoming invoices within the established period, carried out under agency agreements and paid. After clicking on the “Run” button, the system will generate an invoice and register it.

Below is an invoice, with the VAT rate indicated as 18/118 and the transaction code as 06.

The created transactions allow you to see that several additional subaccounts have appeared, added to the chart of accounts specifically for these purposes.

The amount of VAT payable to the budget is recorded in the “Sales Book” and the VAT return. The first of the documents is generated through “VAT Reports”. In the “Counterparty” column, information about the organization that will directly pay VAT is entered.

You can generate a “VAT Declaration” in the program through the “Reporting” - “Regulated Reports” - “VAT Declaration” section.

The amount of tax to be paid is reflected in the declaration in line 060.

When paying VAT, a standard set of documentation is provided - “Payment order” and “Write-off from current account”. In both cases, the “Payment of tax” option is selected as the transaction type.

To write off funds, you must indicate an identical account with tax charged - 68.32.

After this, VAT is deducted. When creating “Creating purchase ledger entries”, the necessary transactions are created. To do this, you need to go to the section “Operations” - “Routine VAT operations” - “Creating purchase ledger entries” - “Tax agent” (tab).

After this document has been completed, you can begin to create a “Purchase Book”. Its formation is carried out by the user through the “VAT Reports” section.

In this case, in the column “Name of the seller” the seller of the goods is indicated directly, and not the agent.

In the VAT return, all amounts available for deduction for transactions of tax agents are reflected in Chapter 3.

Renting and selling property

When calculating VAT on the sale of property or rental of municipal property, it follows a similar scheme. The main thing is to indicate the required type of agency agreement that corresponds to the operation being carried out.

In addition, in the case of a lease, upon capitalization, increased requirements are placed on the correctness of invoice reflection and cost analytics.

Below is a generated set of transactions, among which is account 76.NA

The sale of property involves the selection of an agency agreement and strict adherence to the established accounting regulations.

In general, the generalized invoice accounting scheme for tax agents provides for the following set of actions:

• Drawing up an agency agreement;
• Receipt of goods under the contract;
• Payment for goods;
• Invoice registration;
• Payment of VAT;
• Acceptance of VAT for deduction.

It should be noted that the developers of the 1C program took a responsible approach to working on such a serious issue. As a result, they managed to create an accessible and understandable mechanism that provides the ability to quickly perform all the necessary operations.