19 account, VAT on purchased values

Accounting for VAT on purchased materials

Value added tax accrued upon the purchase of materials is recorded on account 19 “Value added tax on purchased assets” simultaneously with the capitalization of received materials:
Debit 10 Credit 60, 76 – materials received from the supplier are capitalized;

Debit 19 Credit 68 – VAT accrued on purchased materials .

Organizations that pay value added tax have the right to a deduction.

When calculating the tax payable to the budget, the tax amounts presented by suppliers when purchasing goods (works, services) are subtracted from the VAT amounts calculated on sales. This tax is also called “entry tax”.

The right to deduction appears subject to certain conditions being met: the presence of an invoice (usually) issued by the supplier, the registration of goods (work, services) and their use in transactions subject to VAT.

In most cases, a company can deduct VAT charged to it by suppliers of materials.

To do this, the company must fulfill certain conditions (Article 172 of the Tax Code of the Russian Federation).

Posting Dt 60 Kt 60: offset of advance and repayment of debt

If an advance was previously issued to the supplier, then simultaneously with the entry for the supply of goods, works, services, the advance is offset by the entry:

Dt 60 Kt 60 (sub-account “Advances”) - prepayment for goods is taken into account;
Dt 76 Kt 68 - tax is accrued for payment on prepayment in the amount previously accepted for deduction.

If an advance was not previously issued to the supplier, then there is no need to post Dt 60 Kt 60 to offset it, and there is no need to charge VAT on the offset advance.

Note! In order to post Dt 60 Kt 60 to offset a previously issued advance, no additional documents need to be drawn up.

However, if the supplier was given an excessive advance under one contract and there is a debt to him under another contract, then in order to offset the debts with the entry Dt 60 Kt 60, it is necessary to draw up an act of offset of mutual claims.

A few more words about posting Dt 60 Kt 60. If payment for the delivered goods is made with your own bill, in this case it is reflected by the entry Dt 60 Kt 60 (bill).

ACCOUNTING FOR VAT ON PURCHASED MATERIALS

Here they are:

1. Purchased materials must be acquired for production activities or other operations subject to VAT, or for resale.

2. Purchased materials must be credited to the company’s balance sheet.

3. The company has documents confirming the right to deduct. In most cases, this is an invoice received from the supplier. In this case, VAT must be highlighted as a separate line in other settlement and primary documents (invoices, certificates of completed work, etc.).

4. For materials imported into Russia, VAT is paid at customs.

Before January 1, 2006, the list of conditions was wider, since they included payment of “input” VAT to suppliers. In connection with the changes that have come into force, mention of tax payment has been excluded from clause 2 of Art. 171 Tax Code of the Russian Federation.

Tax is written off from account 19 “Value added tax on acquired assets” as follows:

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METHODOLOGICAL INSTRUCTIONS FOR ACCOUNTING OF INVENTORIES

Approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n

Section 2. ACCOUNTING OF MATERIALS

VAT write-off

In accounting , VAT that is not accepted for deduction must be included in other expenses (clause 152 of the Methodological Guidelines for Accounting of Inventory Production, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n).
In tax accounting, VAT, not accepted for deduction and not taken into account in the cost of inventories, is not taken into account as income tax expenses (clause 1 of Article 170 of the Tax Code of the Russian Federation).

VAT write-off is documented using the VAT Write-off document in the Operations - Period Closing - Regular VAT Operations - Create - VAT Write-off document section or based on the document Receipt (act, invoice) .

On the Purchased valuables , the supplier and the basis document on which the input VAT was taken into account, which is not deductible, is indicated.

On the Write-off account , the expense account and its analytics are indicated:

Write-off account - 91.02 “Other expenses”;
Other expenses and income - an item of other income and expenses with the Accepted for tax accounting .

Postings according to the document

The document generates transactions:

Dt 91.02 Kt 19.03 - write-off of VAT on other expenses in accounting;
DT NOT.01.9 - reflects expenses that are not accepted in the NU.

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See also:
Typical scheme for purchasing materials in 1C
Document Receipt (act, invoice) transaction type Goods (invoice)
Document Transfer of materials into operation
Document VAT write-off

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How is VAT recorded on purchased assets?

The tax is not included in the actual cost of materials and their accounting prices, unless otherwise provided by legislation on taxes and fees.

In particular, in cases where the primary accounting documents (bills, invoices, invoices, cash receipt orders, certificates of completion of work, etc.) confirming the cost of acquired material resources (work, services) do not indicate the amount of tax, then and in settlement documents (orders, demands-orders, registers of checks and registers for receiving funds from a letter of credit) its calculation is not carried out by calculation. The cost of material resources acquired in such cases, including the tax expected on them, is taken into account as a whole in the inventory accounts.

148. The tax is written off from the “Value added tax on purchased assets” account at the time of payment for materials (in the case of advance payment for materials simultaneously with their posting) to the debit of the “Settlements with the budget” account for the corresponding subaccounts.

149. The tax paid by an organization for purchased materials, subsequently used for the manufacture of goods, production of products, performance of work and provision of services exempt from taxation, is included in the costs associated with the release of these goods (products, works, services). When these materials are released for the specified purposes, the tax amounts previously written off to the “Settlements with the Budget” account are credited to the cost accounts.

150. Tax on materials supplied for the needs of service industries and farms (preschool institutions, sports facilities - stadiums, swimming pools, etc., housing and communal services, holiday homes, laundries, other facilities) is debited from the "Tax" account on value added for acquired assets” in the manner set out in paragraphs 148 and 149 of these Guidelines.

151. The tax on materials transferred as a contribution to the authorized (share) capital of a company (partnership) is charged from the account “Value added tax on acquired assets” to the increase in the value of the contribution, with the specified amount reflected in the debit of the financial results accounts.

152. Tax on materials allocated for non-productive purposes (charitable assistance, issuance of gifts, improvement of populated areas, etc.) is written off as non-operating expenses.

153. The release of materials to branches and other separate divisions of the organization, allocated (consisting) on separate balance sheets, is carried out without taking into account the amount of tax, at the actual cost of these materials (the sum of the cost of materials at accounting prices and the share of deviations or transportation and procurement costs related to these materials ). If these materials are subsequently used by branches or other separate divisions of the organization for the manufacture of goods, production of products, performance of work and provision of services exempt from taxation, then the tax amount is included in the cost of these goods (products, works, services) in the manner , set out in paragraph 149 of these Guidelines.

154. When producing products (performing work, providing services), some of which are taxed and some are not taxed, the organization must ensure the calculation of the appropriate share of input tax (tax paid when purchasing materials) to be attributed to costs (cost) of the relevant types products (works, services).

This calculation can be made in the following order:

a) the cost of materials used for the manufacture of tax-free products (works, services) is determined as the product of the planned (normative) material intensity of these products (works, services) by the actual quantity of its output in the reporting period;
b) the cost of materials calculated in subparagraph “a” is divided into three groups:

materials purchased at a tax rate of 20%;
materials purchased at a tax rate of 10%;
tax-free materials.

The specified calculation can be carried out in proportions (ratios) corresponding to the specified rates for purchased materials for the organization as a whole;
c) the amount of tax written off to the costs (cost price) of products (works, services) is determined as the sum of the products of the cost of materials calculated in subparagraph “b” at rates of 20% and 10%, respectively, divided by 100;
d) the amount of tax determined in subparagraph “c” is reflected in the debit of the cost accounting accounts and the credit of the “Settlements with the Budget” account in the corresponding subaccount. The distribution of this amount among cost accounts can be carried out in proportion to the planned (normative) material consumption of products (works, services) specified in subparagraph “a” of this calculation.

Note. If the share of material costs in the total expenses of the organization is less than 50%, then it is allowed to determine the cost of materials used for the manufacture of products (works, services) that are not taxed (clauses “a” and “d”) , based only on the amount of materials directly spent on the production of these products (works, services), i.e. without taking into account the consumption of materials for general production, general economic and commercial needs.

Online magazine for accountants

Invoices 19 60 Reflect VAT amounts on purchased works (services) used for the production of products (works, services) subject to VAT. Invoices 19 60 Reflect VAT amounts for settlements with contractors when making capital investments.

Invoices 20, 23, 29 19-3 The amount of VAT on purchased inventories used for the production of products (works, services) not subject to VAT has been written off. Accounting certificate-calculation 20, 23, 29 68 The amounts of VAT previously submitted for reimbursement from the budget on acquired inventories used for the production of products (works, services) not subject to VAT have been restored.

Accounting statement-calculation 20, 23, 29 19 The amount of VAT on purchased works (services) used for the production of products (works, services) not subject to VAT has been written off.

Accounting for VAT on purchased materials

Accounting for value added tax

based on purchased materials

147. Value added tax (hereinafter referred to as the tax) accrued upon the acquisition of materials is recorded in the account “Value added tax on acquired values” simultaneously with the posting of received materials. The tax is not included in the actual cost of materials and their accounting prices, unless otherwise provided by legislation on taxes and fees.

152. Tax on materials allocated for non-productive purposes (charitable assistance, issuance of gifts, improvement of populated areas, etc.) is written off as other expenses.

(as amended by Order of the Ministry of Finance of Russia dated December 24, 2010 N 186n)

(see text in previous)

This calculation can be made in the following order:

a) the cost of materials used for the manufacture of tax-free products (works, services) is determined as the product of the planned (normative) material intensity of these products (works, services) by the actual quantity of its output in the reporting period;

b) the cost of materials calculated in subparagraph “a” is divided into three groups:

ConsultantPlus: note.

Federal Law No. 117-FZ of July 7, 2003 reduced the VAT tax rate of 20 percent to 18 percent.

— materials purchased at a tax rate of 20%;

— materials purchased at a tax rate of 10%;

— tax-free materials.

The specified calculation can be carried out in proportions (ratios) corresponding to the specified rates for purchased materials for the organization as a whole;

c) the amount of tax written off to the costs (cost price) of products (works, services) is determined as the sum of the products of the cost of materials calculated in subparagraph “b” at rates of 20% and 10%, respectively, divided by 100;

d) the amount of tax determined in subparagraph “c” is reflected in the debit of the cost accounting accounts and the credit of the “Settlements with the Budget” account in the corresponding subaccount. The distribution of this amount among cost accounts can be carried out in proportion to the planned (normative) material consumption of products (works, services) specified in subparagraph “a” of this calculation.

Note. If the share of material costs in the total expenses of the organization is less than 50%, then it is allowed to determine the cost of materials used for the manufacture of tax-free products (works, services) (clauses “a” and “d”), based on only from the amount of materials directly spent on the production of these products (works, services), i.e. without taking into account the consumption of materials for general production, general economic and commercial needs.

The amount of VAT reflected in lines 1230 and 1520 of the balance sheet

In addition to line 1220 of the balance sheet asset, VAT can be reflected in two more lines of the report.

Let's start with the asset. The situation when tax can be reflected in the balance sheet concerns both VAT as part of receivables and the amount of tax as part of transferred advances. Advance payments are a receivable of the organization. They are subject to reflection in Form No. 1 without taking into account tax, which in turn is accepted for reduction. Other types of receivables are reflected on line 1230 including VAT
Another line where the amount of tax can be reflected is line 1520. It reflects the amount of accounts payable and is part of the liability side of the balance sheet. There is also a peculiarity here. It concerns the receipt of advances and assumes that the amount of advance payments received is reflected without VAT. The rest of the creditor is accounted for as a line item, taking into account tax.

VAT deduction when purchasing materials

When purchasing materials, an organization has the right to deduct the VAT paid on their cost. But not always. Here, both legal requirements and the specifics of the company’s activities can interfere. Moreover, in some cases it will be necessary to organize separate accounting.

When transferring payment to suppliers for materials supplied, the organization generally pays VAT as part of the cost. Subsequently, these amounts can be deducted, thereby reducing the amount of VAT payable.

In order to exercise this right, an organization must fulfill a number of conditions. They are provided for at the legislative level, namely Art. 172 of the Tax Code. Firstly, the purchased materials must be acquired for the purpose of carrying out production activities or other operations subject to VAT, or for resale. So, if a company buys materials for its own needs, the VAT paid to the supplier cannot be deducted as part of the cost of the VAT.

Secondly, purchased materials must be “accepted for accounting,” that is, capitalized on the company’s balance sheet.

Thirdly, the company must have documents confirming the right to deduct. In most cases, this is an invoice received from the supplier. In addition, VAT must be highlighted as a separate line in other settlement and primary documents (invoices, acts of work performed and services rendered, payment orders, etc.). Let us remind you that at the moment it is necessary to use the invoice form established by the Resolution.

And finally, fourthly, VAT must be paid at customs on materials imported into Russia.

Example 1 . In February, Passiv LLC bought a batch of boards from Aktiv JSC for a total amount of 59,000 rubles. (including VAT - 9000 rubles).

“Passive” entered the purchased boards into the warehouse.

“Active” issued “Liability” an invoice issued in the prescribed manner.

In the invoice for the transfer of boards, VAT is highlighted as a separate line.

Passive purchased boards for the production of furniture, the sale of which is subject to VAT.

Since all the necessary conditions have been met, the VAT presented by the supplier in the amount of 9,000 rubles. “Liabilities” can be deducted in the first quarter.

The Passiv accountant must make the following entries in accounting:

Debit 10 Credit 60

50,000 rub. (59,000 - 9000) - materials were posted to the warehouse;

Debit 19 Credit 60

9000 rub. — VAT on capitalized materials is taken into account;

Debit 68, subaccount “Calculations for VAT”, Credit 19

9000 rub. — VAT is accepted for deduction;

Debit 60 Credit 51

59,000 rub. — money is transferred to the supplier.

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 June 05, the Organization purchased a composition of artificial flowers (1 piece) from the supplier Flower Symphony LLC in the amount of RUB 7,080. (including VAT 18%).
On June 06, a flower display was used for the aesthetic decoration of the office.

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

date	Debit	Credit	Accounting amount	Amount NU		the name of the operation	Documents (reports) in 1C
date	Debit	Credit	Accounting amount	Dt	CT	the name of the operation	Documents (reports) in 1C
Purchase of household equipment
June 05	10.09	60.01	6 000	6 000	6 000	Acceptance of materials for accounting	Receipt (act, invoice) - Goods (invoice)
June 05	19.03	60.01	1 080	1 080	Acceptance for VAT accounting		Receipt (act, invoice) - Goods (invoice)
Registration of SF supplier
June 05	—	—	7 080	Registration of SF supplier	Invoice received for receipt
Write-off (transfer into operation) of inventory for general business needs
June 06	26	10.09	6 000	6 000	Write-off of materials	Transfer of materials into operation
	MC.04	—	6 000	Reflection of the cost of inventory in operation on an off-balance sheet account
	HE.01.9	—	6 000	Reflection of expenses not taken into account in tax accounting
VAT write-off
30 June	91.02	19.03	1 080	VAT write-off	VAT write-off
30 June	HE.01.9	—	1 080	Reflection of expenses not taken into account in tax accounting	VAT write-off

Outside the deduction zone

In addition to the fact that the Tax Code provides for situations when a VAT deduction can be accepted, it also stipulates cases when the tax cannot be claimed for deduction. They are spelled out in paragraph 2 of Art. 170 Tax Code. There are four such situations in total.

The purchased materials will be used in the production or sale of goods exempt from VAT. In this case, it is necessary to take into account that the acquired materiel is partially used in transactions exempt from taxation, and partially in transactions subject to VAT. In this case, separate accounting of input tax should be maintained.
The company that purchased the materials is not a VAT payer or is using its right to tax exemption (Article 145 of the Tax Code of the Russian Federation). Let us remind you that companies that apply special tax regimes are not VAT payers.
Purchased assets were specifically acquired for transactions that, according to the Tax Code, are not included in the tax base and, therefore, are not subject to VAT. For example , these are operations for the transfer of property as a contribution to the authorized capital of another company, as well as as a contribution under a joint venture agreement; gratuitous transfer of property to state authorities and local governments; transfer of property to non-profit organizations for the conduct of their statutory activities not related to entrepreneurship.
Purchased materials are used for operations the place of implementation of which is not the territory of the Russian Federation.

It is worth saying right away that the company will still be able to “compensate” itself for the cost of the VAT paid, which it will be able to deduct. The fact is that in all of the above situations, the “input” tax is included in the cost of purchased materials. This means that taxable profit can be reduced by these amounts.

If a company begins to use the VAT exemption under Art. 145 of the Tax Code, then the “input” VAT on the remaining materials must be restored.

The law also requires that the tax accepted for deduction be restored when the materials:

used in the production of products not subject to value added tax (its list is given in Article 149 of the Tax Code of the Russian Federation);
used for sale outside Russia;
used by a company that received an exemption from VAT, switched to UTII or a simplified system;
used for operations that are not recognized as an object of taxation (they are listed in paragraph 2 of Article 146 of the Tax Code of the Russian Federation);
when accepting VAT for deduction from the transferred advance payment. After shipment of goods for the full amount, VAT accepted for deduction from the advance payment must be restored;
when accepting VAT for deduction from the transferred advance payment, if subsequent delivery does not take place.

In accounting, VAT restoration is reflected by posting:

Debit 68, subaccount “Calculations for VAT”, Credit 19

VAT, previously accepted for deduction, has been restored.

Attention! The recovered VAT must be reflected in the accounting records. Such amounts are recorded among other company expenses.

Another important point: in what period it is necessary to restore VAT. Depending on the reason for the restoration, several options are possible. VAT must be restored in the tax period when:

purchased materials begin to be used for tax-free transactions;
the company received an exemption from VAT;
the supply contract is terminated;
The full amount has been shipped.

If a company switches to special tax regimes (paying UTII or simplified tax system), then VAT should be restored in the last quarter of the year preceding the transition.

DEBIT 19 CREDIT 60

– VAT reflected;

DEBIT 01 subaccount “Temporary title buildings and structures” CREDIT 08

or DEBIT 10 subaccount “Temporary title buildings and structures” CREDIT 08

– temporary title structures have been taken into account;

DEBIT 68 subaccount “VAT calculations” CREDIT 19

– VAT is accepted for deduction;

DEBIT 08 subaccount “Construction of fixed assets” CREDIT 02

– depreciation charges have been accrued for temporary buildings and structures, which are included in the estimated cost of the construction project;

DEBIT 60 CREDIT 51

– calculations have been made, or DEBIT 60 CREDIT 62

– offset of debt against rent payable by the contractor.

If, upon completion of construction, the erected temporary title structures, in accordance with the terms of the agreement with the investor, remain at the disposal of the developer, then the latter has the right to dispose of them at his own discretion. He can sell them to the contractor, but only with his consent (clause 3.6 of the GSN Collection 81-05-01-2001).

From the contractor:

DEBIT 23 subaccount “Temporary title buildings and structures” CREDIT 10 (or 70, 68, 69, etc.)

– expenses associated with the construction are reflected;

DEBIT 19 CREDIT 60

– VAT reflected;

DEBIT 62 CREDIT 90 subaccount “Revenue”

– the debt of the developer for the constructed temporary buildings is reflected;

DEBIT 90 subaccount “Cost of sales” CREDIT 23

– reflects the cost of temporary buildings;

DEBIT 90 subaccount “VAT” CREDIT 68 subaccount “VAT calculations”

– VAT is charged;

DEBIT 51 CREDIT 62

– payment for temporary title buildings is reflected in accordance with the terms of the agreement or DEBIT 60 CREDIT 62

– offset of debt against rent payable by the contractor.

The contractor's expenses associated with the construction of title buildings and structures will be accepted for the purposes of calculating income tax, in compliance with the requirements of Articles 271, 272, 318, 319 of the NKRF.

Non-title buildings (structures)

Non-title buildings and structures include structures to meet the needs of individual facilities.

The list of works and costs related to non-title temporary buildings and structures is contained in Appendix No. 3 of the GSN Collection 81-05-01-2001. Let's bring them.

“The list of works and costs related to non-title temporary buildings and structures included in the overhead cost standards.

On-site offices and storerooms for foremen and craftsmen.

Warehouses and sheds at the construction site.

Showers, vats, unsewered latrines and rooms for heating workers.

Floorings, stepladders, ladders, walkways, walking boards, cast-offs when breaking down a building.

Structures, devices and safety devices.

Scaffolding and scaffolding not provided for in the estimated standards for construction work or in the standards for installation of equipment, external hanging cradles, fences and barriers (except for special and architecturally designed ones) necessary for the work, safety canopies, shelters during drilling and blasting operations.

Temporary distributions from the main and distribution networks of electricity, water, steam, gas and air within the working area (territories within 25 meters from the perimeter of buildings or the axes of linear structures).

8. Costs associated with the adaptation of buildings under construction and existing on construction sites, instead of the construction of the above-mentioned (non-title) temporary buildings and structures.”

Currently, many regulatory documents that existed in ancient times and related to the regulation of the construction process have been canceled, and new ones have not been issued. In this regard, the procedure for recording expenses for the construction of non-title buildings and structures, their documentation and subsequent write-off remained not fully regulated at the legislative level. The only thing that can be stated is that the costs of construction, assembly, disassembly, depreciation, current repairs and relocation of non-title temporary buildings and structures should be taken into account as part of overhead costs for construction and installation work (clause 1.4 of the GSN Collection 81–05- 01–2001).

Further accounting for the costs of construction of non-title buildings and structures will depend on the contractual relationship between the contractor and the customer. It may be similar to title buildings and structures.

Separate accounting

If a company produces several types of products, the sale of some of which is subject to VAT, and the other is not, it is necessary to organize separate accounting. In this case, the proceeds from the sale and costs of production of different types of products (clause 4 of Article 149 of the Tax Code of the Russian Federation) and the amount of “input” VAT on materials that the company uses to produce different types of products (clause 4 of Article 170 of the Tax Code of the Russian Federation) are taken into account separately ).

The provisions of the Tax Code do not answer the question of how exactly to organize separate accounting in such situations. Experts from the berator “Practical Accounting” recommend in such situations to open separate sub-accounts for account 19 “Value added tax on acquired assets”, for example the following:

19-1 “VAT on values (expenses) intended for the production of taxable products”;
19-2 “VAT on values (expenses) intended for the production of non-taxable products”;
19-3 “VAT on values (expenses) intended for the production of both taxable and non-taxable products.”

Attention! If an organization carries out transactions subject to VAT and exempt from taxation, it is necessary to organize separate accounting. Otherwise, VAT cannot be deducted at all, even in relation to those materials that are used for the production of products, the sale of which is subject to VAT. Moreover, the tax cannot be attributed to expenses that reduce taxable profit (clause 4 of Article 170 of the Tax Code of the Russian Federation).

Example 2 . CJSC Aktiv produces two types of glasses - sunglasses (subject to VAT) and regular glasses (exempt from VAT).

In March, Aktiv bought materials:

for the production of sunglasses - for a total amount of 17,700 rubles. (including VAT - 2700 rubles);
for the production of ordinary glasses - for a total amount of 35,400 rubles. (including VAT - 5400 rubles).

“Asset” takes into account materials and costs for the production of different types of products in separate sub-accounts opened to accounts 10 “Materials” and 20 “Main production”:

subaccount 1 - for accounting for transactions subject to VAT;
subaccount 2 - for accounting for tax-exempt transactions.

In the first quarter, the Aktiva accountant will make the following entries:

for accounting for products subject to VAT (sunglasses):

Debit 10-1 Credit 60

15,000 rub. (17,700 - 2700) - materials for the production of sunglasses were capitalized;

Debit 19-1 Credit 60

2700 rub. — VAT on capitalized materials for the production of sunglasses is taken into account;

Debit 68, subaccount “Calculations for VAT”, Credit 19-1

2700 rub.

Do purchase invoices need to be filed in the invoice journal?

Decree No. 1137 provides for the form of the invoice journal. “Simplers” often ask whether they should keep such a journal for invoices received for purchases. We hasten to reassure you: you do not have this obligation. In this case, you can fill out such a register only at your own request, if it is convenient for you. For example, to make it easier to control the availability of invoices received. Please note: it is advisable to simplify the approved journal form, leaving only those columns that you need for your work.

VAT on purchased materials is reflected

— accepted for VAT deduction;

Debit 20-1 Credit 10-1

15,000 rub. — materials are written off for production;

Debit 60 Credit 51

RUB 17,700 — paid for materials for the production of sunglasses;

for accounting for products not subject to VAT (ordinary glasses):

Debit 60 Credit 51

RUB 35,400 — paid for materials for the production of ordinary glasses;

Debit 10-2 Credit 60

30,000 rub. (35,400 - 5400) - materials for the production of ordinary glasses were capitalized;

Debit 19-2 Credit 60

5400 rub. — VAT on capitalized materials for the production of ordinary glasses is taken into account;

Debit 10-2 Credit 19-2

5400 rub. — VAT is charged to the cost of materials;

Debit 20-2 Credit 10-2

RUB 35,400 (30,000 + 5400) - materials are written off for production.

In this situation, VAT must be distributed in proportion to the revenue received from the sale of taxable and non-taxable products. “Input” VAT related to taxable products is taken as a deduction, and for non-taxable products it is written off as an increase in the cost of purchased materials.

The proportion is determined based on revenue received in the current and not the previous quarter.

First, you need to determine the share of products not subject to VAT in the total amount of revenue for the tax period in which the company received the right to deduct the purchased materials.

Then the amount of “input” VAT is calculated, which must be included in the cost of purchased materials. To do this, the total amount of “input” VAT, which cannot be attributed to the costs of producing specific products, is multiplied by the share of tax-free products.

The remaining amount of “input” VAT can be deducted. This amount is defined as the difference between the total amount of “input” VAT, which cannot be attributed to the costs of production of specific products, and the “input” VAT, which is taken into account in the cost of purchased materials.

T.K.Ivantsova

Accounting Expert

VAT deduction when purchasing materials

170 Tax Code of the Russian Federation. It is determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped during the tax period.

Thus, the institution must first determine the total cost of sales for the quarter, and then allocate from it the amount attributable to taxable transactions. In exactly the same proportion, the “input” VAT should be distributed among goods (works, services) that will be used in both taxable and non-taxable activities.

Example 1 . In the third quarter of 2013, the educational institution renovated the faculty building, which is used in income-generating activities, both taxable and not subject to VAT. The total cost of repairs was 1 million rubles. (including VAT RUB 152,542). In the same quarter, the institution shipped goods (performed work, provided services) for a total amount of 900,000 rubles. Receipts from transactions subject to VAT amounted to 600,000 rubles, and from non-taxable ones - 300,000 rubles.

Thus, in the total cost of goods (work, services) shipped for the quarter (900,000 rubles), the share of proceeds from taxable transactions is 2/3 (600,000 rubles), and from non-taxable ones - 1/3 (300,000 rubles) . The “input” VAT on the cost of repairing the building is distributed in the same proportion:

RUB 101,695 (RUB 152,542 x 2/3) is accepted for deduction;
RUB 50,847 (RUB 152,542 x 1/3) is included in the cost of repair work.

In a situation where fixed assets or intangible assets are taken into account and this occurs in the first or second month of the quarter, the taxpayer has the right to choose. He can calculate the proportion using revenue indicators both for the quarter (as shown in example 1) and for the corresponding month (paragraph 5, paragraph 4, article 170 of the Tax Code of the Russian Federation). By using an alternative option, you can save on tax payments.

Example 2 . In August 2013, the institution bought and registered a car that will be used in income-generating activities, both taxable and not subject to VAT. Sales proceeds for the third quarter were distributed as follows:

Month	Cost of shipped goods (works, services, property rights), the sale of which is subject to VAT, rub.	Cost of shipped goods (works, services, property rights), the sale of which is not subject to VAT, rub.	Total cost of shipped goods (works, services, property rights), rub.
July	100 000	50 000	150 000
August	200 000	50 000	250 000
September	100 000	50 000	150 000
Total for the third quarter	400 000	150 000	550 000

If an institution were to calculate the proportion based on receipts for the entire quarter, it would be able to deduct only 72.7% of the “input” VAT on the purchased car (400,000 rubles / 550,000 rubles x 100%).

If you use data for August (the month when the car was registered), you can deduct 80% of the “input” tax (200,000 rubles / 250,000 rubles x 100%).

Some amounts are not taken into account when calculating the amount of income (and therefore the proportion itself). First of all, these are VAT amounts. This opinion is shared by both officials (Letters of the Ministry of Finance of Russia dated 08/18/2009 N 03-07-11/208, dated 06/26/2009 N 03-07-14/61) and senior arbitrators (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 11/18/2008 N 7185 /08 in case No. A03-4508/07-21).

The lower courts agree with this point of view (Resolutions of the Federal Antimonopoly Service of the Far Eastern District dated June 13, 2012 N F03-1656/2012 in case No. A37-359/2011, FAS Central District dated April 17, 2012 in case N A09-4324/2011, FAS Ural District dated June 23, 2011 N F09-3021/11-C2 in case No. A71-10486/2010-A18, FAS of the East Siberian District dated October 8, 2010 in case No. A78-1427/2009).

This method of calculating the proportion makes it possible to ensure comparability of indicators, since the cost of goods sold (work, services), both taxable and non-taxable with VAT, is taken into account equally, excluding tax.

In addition, the calculation excludes amounts that are not related to sales, for example, interest on bank account balances (Letter of the Ministry of Finance of Russia dated March 17, 2010 N 03-07-11/64) or financing received from the parent organization (Letter of the Ministry of Finance of Russia dated 10.27.2011 N 03-07-08/298, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 07.30.2012 N 2037/12 in case N A47-4040/2010).

But the cost of goods (work, services) that were sold (performed, provided) outside Russia will have to be included in the calculation (Determination of the Supreme Arbitration Court of the Russian Federation dated June 30, 2008 N 6529/08 in case N A42-5290/07).

Please note! Sometimes organizations try to invent their own tax distribution techniques. When audited, the tax inspectorate will certainly recognize such “innovation” as illegal. Thus, in the case considered by the FAS of the East Siberian District, the taxpayer, in accordance with its accounting policy, distributed VAT in proportion to the area of the premises used in each type of activity. The court found such actions unlawful and supported the tax inspectorate, which calculated the proportion according to the rules of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation and assessed additional tax (Resolution dated March 20, 2009 N A33-7683/08-F02-959/09).

Indulgence from the legislator

Organizations for which the implementation of non-taxable transactions is very rare are exempt from the obligation to maintain separate records and distribute tax, subject to the conditions established in paragraph. 9 clause 4 art. 170 Tax Code of the Russian Federation.

This can be done in those tax periods in which the share of total costs for the acquisition, production and (or) sale of goods (work, services), property rights, transactions for the sale of which are not subject to taxation, does not exceed 5% of the total total costs of acquisition , production and (or) sale of goods (work, services), property rights.

In other words, if expenses for non-taxable transactions amount to 5% or less of the total amount of expenses for acquisition, production and (or) sale, then all amounts of “input” tax are subject to deduction.

Example 3 . The main activity of the institution is the production and sale of a newspaper, which is the official printed publication of the local government. In accordance with paragraphs. 3 p. 2 art. 164 of the Tax Code of the Russian Federation, the sale of periodicals is subject to taxation at a rate of 10%.

In addition, the institution provides additional educational services, which, on the basis of paragraphs. 14 paragraph 2 art. 149 of the Tax Code of the Russian Federation are not subject to taxation.

In the third quarter of 2013, production costs amounted to RUB 5.2 million, including:

for the production and sale of newspapers - 5 million rubles;
for the provision of additional educational services - 0.2 million rubles.

The share of expenses for non-taxable operations in the total amount of production expenses is 3.85% (0.2 million rubles / 5.2 million rubles x 100%). Consequently, in the third quarter of 2013, the institution has the right not to maintain separate VAT accounting. It can deduct the entire “input” tax.

Attention! In para. 9 clause 4 art. 170 of the Tax Code of the Russian Federation, which establishes the “five percent” rule, refers only to the organization’s expenses. The right not to keep separate records if the share of income from transactions not subject to taxation is no more than 5% of the total income is not provided for by the Tax Code of the Russian Federation. In such a situation, the taxpayer is required to keep separate records of VAT amounts. This fact was indicated by the Ministry of Finance of Russia in Letter dated 09/08/2011 N 03-07-11/241.

Yu.V.Yuryeva

Expert

International Center

financial and economic development

Write-off (transfer into operation) of inventory for general business needs

Regulatory regulation

The write-off (transfer into operation) of household equipment for general business needs is taken into account according to Dt “General business expenses” Kt 10.09 “Inventory and household supplies” (chart of accounts 1C).

In order to ensure the safety of inventory in operation, it is necessary to organize its accounting on the off-balance sheet account MTs.04 “Inventory and household supplies in operation” (clause 5 of PBU 6/01).

In tax accounting, expenses reduce the taxable base for income tax if they (Clause 1, Article 252, Article 270 of the Tax Code of the Russian Federation):

justified: they are economically justified costs, the assessment of which is expressed in monetary form;
documented;
not named in Art. 270 Tax Code of the Russian Federation.

Consequently, in NU, expenses for the purchase of non-production materials (including household equipment) cannot be taken into account, since they are not aimed at generating income and are not economically justified expenses (clause 1 of article 252, article 270 of the Tax Code of the Russian Federation ).

If you properly prepare administrative documentation confirming the validity of expenses for the purchase of interior items, then they can be taken into account when calculating the tax base. Production goals in this case may be:
creation of a rest room for employees;
creating a favorable image of the organization for visiting clients.
Thus, in the Resolution of the Federal Antimonopoly Service of the Moscow District dated November 25, 2009 N KA-A40/12251-09, the court rejected the tax authorities’ claims against the organization and indicated that flowers and other interior items have a positive effect on its image and provide living conditions for employees. However, an attempt to take into account the costs of indoor plants purchased for the decoration of office premises is likely to cause claims from regulatory authorities.
However, the risk of non-acceptance of these expenses for deduction cannot be completely excluded (Letter of the Ministry of Finance of the Russian Federation dated May 25, 2007 N 03-03-06/1/311), and disputes with tax authorities may have to be resolved in court.

Accounting in 1C

The write-off (transfer into operation) of inventory (including non-production purposes) is documented in the document Transfer of materials into operation in the section Warehouse - Workwear and equipment - Transfer of materials into operation.

On the Inventory and household supplies , the following is indicated:

Nomenclature - inventory transferred for operation;
An individual is the financially responsible person for the equipment in use.

In our example, the costs of purchasing inventory will be taken into account as part of general business expenses for accounting, since the flower arrangement is used for the aesthetic decoration of the office. In NU, the organization decided not to recognize such expenses as expenses that reduce the tax base.

Method of reflecting expenses - the method of accounting for the costs of purchasing inventory, selected from the directory Method of reflecting expenses: Cost account - “General business expenses”;
Division - AUP ;
Cost items - the cost item for which expenses will be accumulated is selected from the Cost Items directory, Type of expense - Not taken into account for tax purposes .

Postings according to the document

The document generates transactions:

Dt Kt 10.09 - the cost of inventory is reflected in general business expenses according to accounting;
MC.04 - the cost of inventory is reflected off the balance sheet;
NOT.01.9 - expenses that are not accepted in the NU are reflected.

Documenting

The organization must approve the forms of primary documents, including the document on commissioning of equipment. In 1C, the Requirement-invoice in form M-11 is used for this. The form can be printed by clicking the Print button - Requirement-invoice (M-11) of the document Transfer of materials into operation . PDF