VAT accounting. VAT accounting 1s UPP VAT rate for each counterparty

Untitled Document

Preparation for 1C: Professional and Specialist in SCP for dummies.

Lesson 15. We study movements by registers. VAT Presented.

In order to understand well how to work with SCP, you need to understand what movements the documents make and why. So let's do this. We will consider registers in two modes: normal and RAUSE (Advanced Cost Accounting Analytics). You probably have a question: “How does RAUZ differ from the usual SCP mode?” The main difference is that RAUZ uses the method of solving systems of linear equations when calculating production costs and adjusting the movements of inventories, and also does not keep batch records of inventories. There are other differences that we will look at in future lessons.

And so, let's begin, perhaps. Let's check what mode our UPP is in. To do this, switch to the “Accounting Manager” interface:

Then, through the menu “Accounting Settings” -> “Accounting Settings”, call up the settings window:

In it, let's go to the "Costs and Cost" tab and make sure that our SCP is working as usual. If not, disable RAUZ:

Now you can start learning about registers. And so, we create a new document “Receipts of goods and services” or post the one that you have already created in previous lessons (for example, and): we look at which registers the document was posted in:

And so, as we could see, the invoice is posted in the following registers:

Accumulation register "VAT presented"

Accumulation register "Consignments of goods in warehouses (accounting)"

Accumulation register "Consignments of goods in warehouses (management accounting)"

Accounting register "Journal of transactions (accounting)"

Accumulation register "Purchase settlements (accounting)"

Accumulation register "Purchases"

Accumulation register "Mutual settlements with counterparties"

Accumulation register "Consignments of goods in warehouses (tax accounting)"

Accumulation register "Settlements with counterparties"

Accumulation register "Goods in warehouses"

Accounting register "Journal of transactions (tax accounting)"

Accumulation register "Goods of organizations"

Now let's look at them in detail. And so, the “VAT presented” register. This is a subsidiary register that takes into account input VAT on purchased goods or materials. This accumulation register is used in the Incoming VAT Analysis report. It can be opened from the "Accounting and Tax Accounting" Interface

through the menu "VAT" -> "Reports" -> "Analysis of incoming VAT":

This report will show us comparisons of VAT paid and credited:

Another report, called “Statement of VAT presented by the supplier” will show us the contents of the same register, but in arbitrary groupings (this is set in the report settings). His path is “VAT” -> “Reports” -> “Statement of VAT presented by the supplier”:

Well, you say, where else is this register used, except for reports? It is clear that it was not invented only for them, because reports can also be constructed based on the accounting entries of account 19.

I will answer:

It is used to create a purchase book.

Let's see how it's all done. First, let's enter an invoice based on our invoice. This can be done either by using the "2Water on base" button:

Or in the document itself, click on the inscription: “Enter invoice”:

At the same time, we will have an invoice entry form open, in which we must enter the number and date of the incoming invoice, since they do not coincide with the internal number and date assigned by the system:

After entering the invoice, the inscription “Enter invoice” will turn into information about the entered invoice, and when you click on it, the form described above will open:

Now let’s also look at the purchase book and make sure that it has really been formed. To do this, go to the menu “VAT” -> “Purchase Book”:

and we see that the purchase book has actually been formed:

This concludes the lesson, see you next time.

Today, Russian business has become a full participant in the international market and occupies a fairly strong position in certain niches. Russia is one of the leading exporters of hydrocarbons, rolled steel, and non-ferrous metals. However, every year the number of enterprises in technologically complex industries (aerospace, nuclear energy, military-industrial complex) engaged in foreign economic activity is growing.

This is due to both the growing demand for the products of Russian companies and rather favorable tax regimes. One of the benefits provided by the tax legislation of the Russian Federation is the zero VAT rate when carrying out operations for the sale of goods (products) for export. This allows exporting companies to save significant money, which is especially important during a crisis.

However, quite often the stumbling block becomes disputes between tax authorities and exporters about the validity of applying a zero rate and tax deductions of “input” VAT from the cost of goods (work, services) used in production and (or) export sales. Proper organization of accounting for export transactions can resolve a significant number of issues.
The “1C:Manufacturing Enterprise Management 8” solution allows you to automate even the most complex VAT accounting situations that exporting enterprises face in their practical activities:

determination of input VAT on goods, works, services sold for export and their separate accounting;
distribution of input VAT on indirect costs for activities subject to VAT rates of 18 (10%) and 0%;
confirmation of the zero VAT rate and preparation of a package of documents to obtain the right to deduct VAT.

Project experience
JSC Russian Aviation Society is an example of a Russian enterprise that primarily works with export operations. The company is engaged in the development, production and repair of aircraft equipment, supplies of components and spare parts. The main buyers of the enterprise are foreign companies.
Before the start of the implementation project “1C:Manufacturing Enterprise Management 8”, accounting for complex VAT and preparing a set of documents to confirm the zero VAT rate were extremely labor-intensive and required constant painstaking monitoring from the accounting department and management of Rusavia. The issue of building a modern information system for regulated accounting was quite acute; attempts were made to independently develop existing information systems at the enterprise. However, at the end of 2006, the company’s management decided to automate accounting using the 1C: Manufacturing Enterprise Management 8 software product. The reason for the choice was the developed capabilities of complex VAT accounting in the standard configuration of the software product.
The Razdolye Implementation Center was chosen to implement the software package. Having studied the main business processes of the enterprise, specialists from the Razdolye VC adapted the standard functionality of 1C: Manufacturing Enterprise Management 8 and implemented the software product for 15 workplaces. As a result of the project, subsystems for accounting and tax accounting, payroll calculation, personnel records, inventory management, sales and purchasing, cash management, and production management were put into operation.
During implementation, special attention was paid to the “VAT Accounting” section. In order to ensure transparency of VAT accounting and automate VAT transactions, specialists from the Razdolye Computer Center proposed an optimal work scheme with minimal modifications to the standard program functionality.
As a result, the following tasks were solved:
Separate accounting of income and expenses related to activities taxed at zero rate and regular VAT rate
Controlling the timing of confirmation of the application of the zero VAT rate
Determination of the amounts of VAT deductions related to activities taxed at the zero rate and the regular VAT rate
Restoration of VAT previously accepted for deduction on activities subject to the regular VAT rate, but later used for export
Reflection of VAT refund
Automatic filling of the purchase book and sales book, taking into account different VAT rates
Automatic completion of VAT returns

Separate accounting of income and expenses

According to legal requirements, enterprises that apply different VAT rates are required to keep separate records of income and expenses related to activities subject to different VAT rates.
In the solution “1C:Manufacturing Enterprise Management 8”, separate accounting of income is ensured by using analytics on VAT rates on the income account. As a result, for any sale, the VAT rate is fixed at which the shipment is processed.

When a sale is made for export, its amount is also stored in a separate register at a zero VAT rate, and the shipment can be made directly to the final buyer or through an intermediary commission agent.
In “1C:Manufacturing Enterprise Management 8” you can also organize detailed accounting of incoming VAT on goods and services.
Often, at the time of registering an invoice for services or goods in the system, the accountant already knows whether this VAT applies to activities at a rate of 0% in full, is subject to distribution by type of activity, or is assigned to sales at a VAT rate of 18%. In the standard configuration of “1C:Manufacturing Enterprise Management 8”, it is possible to specify the type of incoming VAT when posting goods or services.

As a result, at the end of the reporting period, the accountant sees what amount to deduct in the current reporting period in full, what amount to charge to the VAT account for goods sold at a 0% rate (export) and what amount is subject to distribution by type of activity. Minimal modification of the program's service capabilities makes the VAT accounting subsystem absolutely transparent and simplifies the mechanisms for preparing and checking VAT reporting.
Preparation of a package of documents to confirm sales at a 0% VAT rate in each reporting period is carried out for those sales at a 0% rate for which the period from the date of their shipment (the date the goods are placed under the customs regime of export) to the date of confirmation of the 0% VAT rate is 180 days .

To simplify the selection of such documents in each reporting period, the specialists of the Razdolye VC in the standard configuration “1C: Manufacturing Enterprise Management 8” provide the following changes:
- an additional detail has appeared in the shipping documents - “Period for filing a declaration”;
- added the ability to automatically fill out regulatory documents of the “VAT” subsystem (“Confirmation of the zero VAT rate”, “Creating purchase ledger entries (when presenting 0% VAT for deduction”) with selection by the period for filing the declaration.

Accounting for inventories for VAT purposes

When picking or entering the warehouse, the received batch is recorded in separate registers for VAT purposes. This makes it possible to restore the amount of VAT accepted for deduction when selling a consignment of goods for export and to store the amount of VAT claimed in a separate accounting account until the legality of applying the zero rate is confirmed.
In addition, in the receipt document you can indicate in which activity the received batch of materials will be used. If there is confidence that the batch will be used for export sales, then the amount of incoming VAT will be immediately charged to a separate subaccount of account 19. As a result, incoming VAT on direct export will be taken into account only during the period of confirmation of the zero rate for a specific shipment.
To indicate the purpose of the inventory for VAT purposes, the user selects one of the options: Domestic or Export VAT.

For example, the purchase of office supplies for administrative and management personnel will be accounted for as internal VAT. And the purchase of raw materials for the production of parts that will be used to fulfill customer orders will be taken into account as export VAT.

Accounting for indirect costs for VAT purposes

For indirect costs, you can use a similar accounting method as for inventories. At the time of recording expenses for the services of third-party organizations, the user should set the type of input VAT. You must select a value from the options:

Internal VAT
Internal distributed
Export distributed
Direct export

For each of the above types of input VAT, an accounting account is assigned as a subaccount of the 19th account. This makes it possible to track the balance of incoming VAT by type using standard accounting reports.

The “Internal VAT” attribute means that input VAT does not relate to activities subject to a zero VAT rate and, accordingly, the amount of internal VAT can be deducted in the reporting period in which the invoice was actually received.
The “Internal distributed” attribute is established for expenses that relate to both activities taxed at the zero rate and activities taxed at the regular VAT rate.
In this case, at the end of the reporting period, the accumulated amount of VAT will be distributed among types of activities in proportion to the revenue from each type of activity. The distribution is made for each export shipment that took place in the reporting period.

The attribute “Export distributed VAT” means that input VAT relates only to activities taxed at the zero VAT rate. In this case, the amount of input VAT will be distributed among shipments that took place in the reporting period in proportion to the sales amount.
Direct export is assigned only when the expense is related to a specific export shipment. For example, international cargo transportation.
The distribution is made by the VAT regulatory document “Distribution of VAT on indirect costs”. A separate document is created for each type of input VAT. The header of the document indicates the type of incoming VAT. The document is filled in automatically.
Input VAT attributed to exports will not be deducted in the current reporting period, but will be accepted only during the period of confirmation of the legality of applying the zero VAT rate.

Zero rate confirmation

In accordance with the requirements of the Tax Code of the Russian Federation, a taxpayer must provide a package of documents to confirm the right to apply the 0% rate no later than 180 calendar days, counting from the date of placement of goods (products) under the customs export regime. If the taxpayer was unable to confirm his right to apply a tax rate of 0% within the established time frame, he is obliged to calculate VAT on the sales amount at a rate of 18% (10%). The amount of accrued VAT must be charged to the expenses of the period.

In the standard configuration “1C:Manufacturing Enterprise Management 8”, the document “Confirmation of the zero VAT rate” is used to reflect the above operation.
In order for the user to see only shipping documents for which a decision has already been made to confirm or not confirm the zero VAT rate in the current period, in some automation projects the specialists of the Razdolye EC modify the standard program document in such a way that when automatically filled in, the tabular part of the document will include Only those shipments whose confirmation period is indicated in the header of the document are included.

In addition, for special cases, a document “Registration of a decision on VAT refund” was created. The document is intended to register the deduction of input VAT for shipments for which there was no confirmation of a zero rate, but later a decision was made to refund.

Automatic filling of the purchase book and sales book

The solution “1C:Manufacturing Enterprise Management 8” allows you to fill out all sections of the VAT Declaration automatically.
At the end of each reporting period, the program generates two “Formation of a sales book” documents, separately for regular sales and separately for export sales. Documents are filled in automatically. When filling out a document for regular sales, all sales completed during the reporting period are filled in, with the exception of export sales. And when filling out a document for export sales, only documented shipments are filled out.

Similar to the sales ledger, two documents “Creating a purchase ledger” are generated. Documents are also filled out automatically. The first is for the deduction of input VAT not related to activities taxed at the zero VAT rate. When filling out, the document will include VAT with the types “Internal VAT” and “Internal distributed” in part of the distributed amount.
The second document “Creating a purchase book” is filled out for incoming VAT on exports. The document lines will be filled in only for VAT deduction related to confirmed shipments.

As a result of all the above operations, all sections of the VAT Declaration will be filled in automatically. In addition, with the help of such reports as “Analysis of incoming VAT”, “Analysis of accrued VAT”, “Statement of VAT presented on sales of 0%”, “Statement of sales at a rate of 0%” and many other VAT reports you can get reliable and most complete information on current and past VAT transactions.

Thus, using the correct methodology for working with the VAT subsystem in the 1C: Manufacturing Enterprise Management 8 program, you can automate the accounting of all, even the most complex, VAT accounting operations at enterprises.

Untitled Document

Preparation for 1C: Professional and Specialist in SCP for dummies.

Lesson 15. We study movements by registers. VAT Presented.

And so, let's begin, perhaps. Let's check what mode our UPP is in. To do this, switch to the “Accounting Manager” interface:

Then, through the menu “Accounting Settings” -> “Accounting Settings”, call up the settings window:

In it, let's go to the "Costs and Cost" tab and make sure that our SCP is working as usual. If not, disable RAUZ:

And so, as we could see, the invoice is posted in the following registers:

Accumulation register "VAT presented"

Accumulation register "Consignments of goods in warehouses (accounting)"

Accumulation register "Consignments of goods in warehouses (management accounting)"

Accounting register "Journal of transactions (accounting)"

Accumulation register "Purchase settlements (accounting)"

Accumulation register "Purchases"

Accumulation register "Mutual settlements with counterparties"

Accumulation register "Consignments of goods in warehouses (tax accounting)"

Accumulation register "Settlements with counterparties"

Accumulation register "Goods in warehouses"

Accounting register "Journal of transactions (tax accounting)"

Accumulation register "Goods of organizations"

through the menu "VAT" -> "Reports" -> "Analysis of incoming VAT":

This report will show us comparisons of VAT paid and credited:

I will answer:

It is used to create a purchase book.

Let's see how it's all done. First, let's enter an invoice based on our invoice. This can be done either by using the "2Water on base" button:

Or in the document itself, click on the inscription: “Enter invoice”:

After entering the invoice, the inscription “Enter invoice” will turn into information about the entered invoice, and when you click on it, the form described above will open:

Now let’s also look at the purchase book and make sure that it has really been formed. To do this, go to the menu “VAT” -> “Purchase Book”:

and we see that the purchase book has actually been formed:

This concludes the lesson, see you next time.

Adjustment of receipts is in many ways similar to the same purpose Adjustment of Sales (view). In fact, the reflection of the document in accounting differs due to legal requirements.

The document also has the ability to select two types of operations:

Correction in primary documents
. Adjustment by agreement of the parties

We can fix:

Downward or upward,
. documents of the current year and previous years.

At the beginning of the article there is a step-by-step description of the work- the sequence is similar for all situations. In the second part of the article we will look at the details in more detail.

Adjustment of receipts in 1s SCP and KA 1.1 step-by-step instructions

Step 1: We create a receipt adjustment based ondocument Receipt of goods and services that needs to be corrected. We make the necessary changes and carry out. The second part of the article will describe in detail how to make corrections.

Step 2: Enter the invoice by hyperlink from Adjustment of receipts. The invoice must be recorded so that the correction is correctly reflected in accounting and reporting in subsequent steps.

Step 3: After making any adjustmentsneed to start processingCarrying out documents according to VAT registers.

This is usually done at the end of the month. This must be done before generating purchase or sales ledger entries, since Receipt Adjustments do not perform the actual transactions.VAT registers. If you do not start processing, the corrections will not end up in the required sections of the sales or purchases book. Posting documents through VAT registers is launched from the Account Manager interface:

Step 4: For different operations, adjustments to receipts can be taken into account in additional sheetspurchase books or sales books. Therefore, in the next step we need to make the documents Formation of purchase ledger entries and Formation of sales ledger entries. This is also a mandatory procedure when closing the month.
To create these documents, it is convenient to use the processing Formation of VAT documents:

To start processing, you must specify the setting for generating VAT documents. In fact, this setting determines whether documents should be generated manually or on a schedule. You can set up an automatic schedule in it. But now we will not do this and start processing manually:

Step 5: Let's see how our adjustments were reflected in the books of purchases and sales.

All!

Now let's look at the details of the options:

1. Downward adjustment of the current year’s income

We need to reduce the Receipt of goods and services issued in the previous quarter:

VAT reporting has already been submitted.

1.1. Adjustment of receipt with correction in the purchase book

Based on the Receipt of goods and services, we will enter the document Receipt Adjustment. 1C creates it with the default operation type Correction of primary documents. Let's reduce the price one line at a time:

1C by default puts the Restore VAT flag in the sales book. I'll take it off.
The document generates transactions:

Fill in the corrected supplier invoice data according to hyperlink in the document footer.

We carry out the regulatory procedures for VAT specified in steps 3 and 4.
Posting documents to VAT registers adds a reversal of the VAT deduction toposting the document Adjustment of receipt.

In Creating a purchase book, we will create a record:

Now we can look at the results obtained in the Purchase Book. Check the box Generate additional. sheets for the adjusted period.
There is a new entry in the Main section:

In the Additional sheet, a complete adjustment of the entry for the adjusted receipt:

1.2. Adjustment of receipts with VAT restoration in the sales book

If we select the transaction type of the document Adjustment by agreement of the parties, then it will be possible to restore VAT in the sales book:

Here you need to specify the Restore VAT in the sales book flag. In this case, we get document postings:

After carrying out routine VAT operations, we receive the following transactions:

And restoration of VAT in the sales book:

Adjustment with transaction type Adjustment by agreement of the parties downward is taken into account in the main section of the sales ledger in the adjustment period.

2. Adjustment of the current year’s income upward

Operation type Correction of primary documents gives a similar result in the case of an upward adjustment of receipts. We issue adjustments and invoices:

We receive document postings:

After performing routine VAT operations, the transactions will look like this:

An adjustment with the operation type Correction in primary documents reverses the amounts for the basis document and creates a new entry in the period in which the adjustment is created.

Transaction type Adjustment by agreement of the parties is reflected only additional accrual differences and is reflected in the main sheet of the purchase ledger in the adjustment period. Amounts reflected in the periodbasis documentare not adjusted.

Adjustment with transaction type Adjustment by agreement of the parties upward is taken into account in the main section of the purchase ledger in the adjustment period.

In the latest March releases of 1C programs, work was implemented in accordance with 21 Tax Code of the Russian Federation, Federal Law No. 335-FZ dated November 27, 2017, according to which, from January 1, 2018, a new category of tax agents for VAT is introduced - buyers (recipients) of raw hides and scrap. Finding new functionality in the program was not so easy for many.

Using the example of 1C:Manufacturing Enterprise Management (1C:UPP), I will show you what settings you need to make to work according to 335-FZ in 1C:

In order for the printed form “Invoices” to appear, used for the sale of scrap and raw animal skins, you need to make changes to the settings in the UPP. In the full interface go to:

Operations >> Constants >> Accounting parameter settings

Fig.1 Settings of accounting parameters for 335-FZ in 1C

In the VAT settings, you need to check the box “Issue special type of invoices when selling scrap ferrous metals, raw hides or recycled aluminum (Clause 8 of Article 161 of the Tax Code of the Russian Federation)”

Fig.2. Setting up VAT for 335-FZ in 1C

Next, in the agreement with the counterparty, you need to check the box “Under the agreement, there is a sale of scrap ferrous metals, raw hides or recycled aluminum (Clause 8 of Article 161 of the Tax Code of the Russian Federation).” ATTENTION!!! This sign appears only if the “Contract Type” is set to “With Buyer”!

Fig.3. Filling out an agreement for 335-FZ in 1C

The document “Sales of goods and services” under this agreement must indicate any VAT rate, except for the rate “Without VAT”

Then, when printing the “Invoice” in the “Tax rate” column, “VAT is calculated by the tax agent” will be displayed.

Fig.4. Invoice 335-ФЗ in 1C

That's all. I hope this article was useful to you!

____________________________________