Tax agent: preparation of invoices, accounting journals, purchase and sales books

Tax agent is a person who is entrusted by the Tax Code of the Russian Federation with the obligation to transfer taxes to the budget when carrying out the following operations:

• Purchasing goods from a foreign company;
• Rent of state or municipal property;
• Sale of state property;
• Purchase of electronic services.

Any organization, including individual entrepreneurs, can become such a person when implementing the above operations. It does not matter whether the person pays VAT or is exempt from it, and what tax regime applies.

VAT accounting for such a person in the company’s accounting program 1C 8.3 is carried out through accounts 68.32 and 76.AN “VAT” and “VAT Calculations” when performing the duties of a tax agent. Such a person is required to generate invoices, but the procedure for issuing them will have its own specifics.

Step-by-step instruction

Attention! The VAT rate has been changed from 01/01/2019 from 18% to 20% and from 18/118 to 20/120.

On February 25, the Organization entered into a lease agreement for municipal non-residential premises with the Moscow Property Department. The organization acts as a tax agent for VAT (paragraph 1, clause 3, article 161 of the Tax Code of the Russian Federation).

According to the agreement, the monthly rent is 224,200 rubles. in view of VAT. Rent is paid in advance on a monthly basis no later than the 10th day. In this case, the first payment must consist of rent for the first and last month of rent.

Read also:  What documents need to be filled out when using an online cash register

On March 1, the rental property was transferred by the lessor under the acceptance certificate.

On March 09, the Organization transferred to the landlord an advance payment for the first and last month of rent in the amount of 380,000 rubles.

On March 31, the landlord submitted a certificate for rental services.

Let's look at step-by-step instructions for creating an example. PDF

Filling out a corrective invoice for services

The adjustment invoice for services should reflect:

• the exact name of the document (i.e. “Adjustment Invoice”);
• number, as well as date of compilation;
• numbers and dates of generation of invoices, according to which the cost or volume of services provided is adjusted;
• names of the seller and buyer, their addresses, TIN;
• names of services for which price adjustments are made or volume indicators are clarified;
• indicators of the volume of services (if any) before and after adjustments;
• name of settlement currency;
• government contract identifier (if available);
• price per unit of measurement of service;
• cost of services provided without VAT - before and after adjustments to prices and volumes of services;
• tax rate;
• VAT amount - before and after adjustments;
• cost of services provided including VAT - before and after adjustments;
• the difference between the figures on the original invoices and those resulting from the adjustments.

For a sample of filling out an adjustment invoice, created on a current form, see the material “Sample for filling out an adjustment invoice.”

And about the differences between an adjustment and a corrected invoice, read the article “In what cases is a corrected invoice used?” .

ConsultantPlus experts explained how a customer can issue invoices for services under an intermediary agreement. Get trial access to the system and upgrade to the Ready Solution for free.

Acceptance of leased property for accounting

Accounting for leased property is organized on off-balance sheet account 001 “Leased fixed assets” at the cost specified in the agreement (Instructions for using the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n). Analytical accounting is maintained for each leased property.

Reflection of leased non-residential premises in accounting is documented in the document Transaction entered manually, type of transaction Transaction in the section Transactions – Accounting – Transactions entered manually.

Let's look at the features of filling out the document Operation entered manually according to this example:

• Dt – account 001;
• Subconto 1 – lessor, selected from the Counterparties directory;
• Subconto 2 – leased fixed asset, selected from the Fixed Assets directory;
• Amount – the cost of the leased property, usually specified in the lease agreement.

If the contract or the transfer and acceptance certificate does not indicate the value of the leased property, and it is not agreed upon in an additional agreement, then it is recommended to establish in the accounting policy a method for determining the value of the leased property (clause 7 of PBU 1/2008), for example, based on the market value property.

It is recommended to open an inventory card for the rented premises (clause 14 of the Guidelines for OS accounting).

Transfer of advance payment to the lessor

When leasing municipal property from local governments, the tenant acts as a tax agent for VAT (clause 3 of Article 161 of the Tax Code of the Russian Federation).

A tax agent for VAT in 1C 8.3 in the Contracts , in the VAT should: PDF

• check the box The organization acts as a tax agent for the payment of VAT ;
• select the appropriate Type of agency agreement - Rent (paragraph 1, clause 3, article 161 of the Tax Code of the Russian Federation);
• indicate the Generalized name of goods for the tax agent invoice .

Find out in more detail about the legislative part and settings in 1C when performing the duties of a tax agent during a lease.

The transfer of rent to the landlord is reflected in the document Write-off from the current account, transaction type Payment to supplier in the Bank and cash desk section – Bank – Bank statements – Write-off button.

Let's look at the features of filling out the document Write-off from a current account using this example:

• VAT rate - set to Without VAT .
• Amount – the amount of the rental payment minus VAT.

Renting municipal property in 1C 8.3 - transfer of advance payment under a rental agreement.

Postings

Other types of operations

The responsibilities of the tax agent in terms of paperwork when carrying out the remaining operations listed at the beginning of this article are similar to the responsibilities for leasing. The most important thing is to correctly indicate its type in the contract with the counterparty. In the 1C program they are briefly designated as: rent, sale of property, non-resident, electronic services. In parentheses next to each type there is a link to an article of the Tax Code of the Russian Federation, which establishes the obligation of a tax agent.

Fig. 19 Other types of operations

It is also very important to correctly fill out the accounting account and cost item in the “Receipt of Services” documents. And when carrying out operations to sell property, you must very carefully keep records of fixed assets.

Here we looked at situations where an organization or individual entrepreneur can assume the responsibility of an agent paying VAT, described in detail the sequence of document preparation by an organization-tax agent, and also saw the opportunities that the 1C 8.3 program provides for accounting for such transactions.

Issuing an invoice as a tax agent

create a document Invoice (issued tax agent type of invoice) from the document Write-off from current account for transfer of rent by clicking the Create based .

In the invoice (hereinafter referred to as SF), the transaction type code “Tax agent, art. 161 of the Tax Code of the Russian Federation.”

In the field Payment document No. from the document Invoice issued, the number and date of the payment order for the transfer of rent are automatically indicated (clause 3, clause 1 of the Rules for filling out an invoice, approved by Government Decree of December 26, 2011 N 1137).

Nomenclature column the Explanation of the amount at VAT rates section is filled in with the general name specified in the agreement with the counterparty. PDF

If in the Invoice document issued by the tax agent the wording is in the Nomenclature and Service Content columns, additional. the information differs from each other, then in column 1 of the printed form of the Federation Council the following will be displayed:

• information from the column Contents of the service, additional. information , if completed.
• information from the column Nomenclature , if the column Contents of the service, additional. information is not filled in.

Tax agent invoice 1s 8.3.

VAT tax agent: postings in 1s 8.3

Tax agent invoice 1s 8.3

An invoice issued by a tax agent is drawn up according to the general rules, but is issued in one copy (clause 3 of Article 168 of the Tax Code of the Russian Federation).

The tax agent invoice form can be printed by clicking the Print in the document Invoice issued invoice type Tax agent . PDF

The amount of VAT calculated and withheld by the tax agent is reflected in the Sales Book.

Sales Book report can be generated from the Reports -VAT - Sales Book section. PDF

VAT declaration

In the VAT return, the calculated VAT by the tax agent is reflected as follows:

In Section 2 “The amount of tax payable to the budget, according to the tax agent”: PDF

• line 060 - the amount of calculated VAT according to the tax agent;
• page 070 - operation code "1011703".

A separate Section 2 must be completed for each lessor.

In Section 9 “Information from the sales book”:

• invoice issued by the tax agent. Operation type code "".

Filling out an invoice for amounts prepaid for services

There are few fundamental differences in filling out a document drawn up upon the provision of a service and an advance invoice:

• in the advance invoice you can give a general name of the service if the agreement between the supplier and the buyer, from where the Ministry of Finance of Russia orders this name to be taken, has not been signed by that time;
• the advance invoice must reflect the number of the document confirming the fact of receipt of the advance payment, but if it was received in non-monetary form, a dash is placed;
• When generating an advance invoice, there is no need to indicate the volume of services provided, their units of measurement, as well as their prices.

Thus, when generating an advance invoice for services, you can put dashes everywhere except for the paragraphs that contain:

• document number and date;
• names of the seller and buyer, their tax identification number, addresses;
• number of the document confirming the prepayment;
• name of the service;
• name of currency;
• prepayment amount;
• tax rate;
• the amount of VAT charged to the buyer.

IMPORTANT! The tax rate should be indicated in the advance invoice for services as 20/120 (18/118 - for advances received before 01/01/2019) or 10/110, and not as usual for many taxpayers 20 (18) or 10% (p 4 Article 164 of the Tax Code of the Russian Federation).

Reflection in accounting for rental services

Costs for renting non-residential office space in accounting are included in expenses for ordinary activities and are recorded in the account “General business expenses” (clause 5, clause 7 of PBU 10/99, Instructions for the use of the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated October 31 .2000 N 94).

In tax accounting, such costs will be classified as indirect expenses and taken into account at a time to reduce the taxable base for income tax (Article 318 of the Tax Code of the Russian Federation).

The provision of rental services is registered with the document Receipt (act, invoice) transaction type Services (act) in the section Purchases - Purchases - Receipt (acts, invoices) - button Receipt - Services (invoice).

Let's look at the features of filling out the document Receipt (act, invoice) using this example.

• Act No. from – number and date of the Act of provision of services for rent.

When renting, you don’t have to draw up a monthly act if it is not provided for in the contract.

To document rental expenses there must be:

• agreement and certificate of acceptance and transfer of property (Letter of the Ministry of Finance of the Russian Federation dated June 15, 2015 N 03-07-11/34410)
• agreement and payment documents confirming the fact of rent payment (Letter of the Ministry of Finance of the Russian Federation dated August 26, 2014 N 03-07-09/42594).

In this situation, the supplier will not allocate VAT in the primary documents, but since in 1C in the document Receipt (act, invoice) the VAT rate is set at 18%, then you need to set:

• VAT — in the VAT the value of VAT in the amount of ;
• Amount – the amount under the contract, including VAT;
• VAT rate – rate 18% ;
• VAT will be calculated automatically from the Amount at the specified rate.

Renting municipal property in 1s 8.3: reflection in accounting.

Postings according to the document

Income tax return

In the income tax return, rental expenses are reflected as indirect expenses: PDF

• Sheet 02 Appendix No. 2 page 040 “Indirect costs”.

Who should prepare invoices for services?

Drawing up an invoice for services, if the taxpayer works with VAT, is the same necessity as when selling goods or performing work. Accordingly, this obligation is valid:

• for individual entrepreneurs and organizations that operate on the general taxation system (if the service they sell does not fall under the exceptions established by the provisions of paragraph 2 of Article 149 of the Tax Code of the Russian Federation);
• Individual entrepreneurs and organizations that partially work on the SOS, combining this regime with UTII (for types of activities falling under the SOS).

Taxpayers working under the simplified tax system, UTII, and patent system are generally exempt from paying VAT. But there are a number of situations that predetermine the possibility of occurrence and they have an obligation to pay tax.

Read more about such situations in the articles:

• “VAT under the simplified tax system: in what cases should I pay and how to take into account the tax in 2021 - 2021?”;
• “What transactions on UTII require VAT to be paid?”.

Organizations and individual entrepreneurs who are VAT payers will need to draw up invoices for services when they provide services:

• VAT payer;
• to a VAT defaulter, unless a written agreement has been drawn up with him to waive the use of invoices.

Invoices drawn up for services are subject to the principles of their application and design rules common to such documents. However, they have a number of peculiarities in filling.

Payment of VAT to the budget by a tax agent

Payment of VAT by the tax agent when renting to the budget should be carried out in the usual manner, i.e. in equal shares no later than the 25th day of each of the three months following the expired tax period (clause 1 of Article 174 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation 07.07.2009 N 03-07-14/64).

Payment of VAT to the budget is reflected in the document Write-off from the current account transaction type Payment of tax in the Bank and cash desk section - Bank - Bank statements - Write-off.

The document fields are filled in as follows:

• Tax - VAT;
• Type of obligations - Tax;
• Accounting account - 68.32 “VAT when performing the duties of a tax agent”;
• Amount - the amount of VAT paid on the statement, which must be at least 1/3 of the calculated VAT amount by the tax agent on the declaration.

For settlements with the budget in 1C, the tax agent uses account 68.32 “VAT when performing the duties of a tax agent.”

The account has three sub-accounts:

• Counterparties;
• Agreements;
• Calculation documents.

This analytics must be completely filled out in the document Write-off from the current account in the Reflection in accounting . Otherwise, VAT will not be automatically deducted in the future.

Be careful with the execution of the Payment order - when issuing a payment order for the payment of VAT to the budget, in field 101 “Compiler status”, code 02 “tax agent” is filled in. PDF

Postings according to the document

Acceptance of VAT for deduction by a tax agent

VAT is accepted for deduction if the conditions are met (clause 2, clause 3 of Article 171 of the Tax Code of the Russian Federation):

• the tax agent is a VAT taxpayer;
• VAT was paid by the tax agent to the budget;
• services purchased for activities subject to VAT;
• there is a correctly executed SF, drawn up by the NA itself;
• services are accepted for accounting (clause 1 of article 172 of the Tax Code of the Russian Federation).

Acceptance of VAT for deduction is formalized by the document Generating purchase ledger entries in the Operations section - Closing the period - Regular VAT operations - Create button.

To comply with the control ratios specified in the appendix to the Letter of the Federal Tax Service of the Russian Federation dated March 23, 2015 N GD-4-3 / [email protected] , VAT deduction is possible only in the next period, after submitting a VAT return, which reflects the VAT calculated by the tax agent (Letter Federal Tax Service of the Russian Federation dated September 13, 2011 N ED-4-3/ [email protected] ).

To automatically fill out the Tax Agent , you must use the Fill .

Postings according to the document

Purchase Book report can be generated from the Reports - VAT - Purchase Book section. PDF

VAT declaration

In the VAT return, the VAT accepted for deduction by the tax agent will be reflected as follows:

In Section 3, page 180 “The amount of tax paid to the budget by the taxpayer as a buyer - tax agent, subject to deduction”: PDF

• the amount of VAT subject to deduction.

In Section 8 “Information from the purchase book”:

• invoice issued by the tax agent. Operation type code "".