VAT settings
First of all, let's set the program settings for VAT.
In the menu “Main - Settings - Taxes and reports” go to the “VAT” tab
Check the box “Separation of incoming VAT by accounting methods is maintained.”
Our team provides consulting, configuration and implementation services for 1C. You can contact us by phone +7 499 350 29 00 . Services and prices can be seen at the link. We will be happy to help you!
In the functionality settings, on the “Trade” tab, check the “Export of goods” checkbox.
Finally, in the chart of accounts settings, we will enable VAT accounting by accounting methods.
Receipt of goods
Let’s create the document “Receipts (acts, invoices)” with the operation “Goods (invoice)”.
An important feature is that in the “VAT Accounting Method” field the option “Blocked until 0% is confirmed” is available. It is used in the sale of export goods.
We will also indicate the commodity nomenclature code (HS). It determines whether a commodity is a commodity, which means that a commodity can be sold at a 0% rate.
Let's go through the document and look at the postings.
We also register an invoice and pay the goods to the supplier.
Contract details
The section is filled out by exporters for all international contracts within the framework of which goods were sold for export during the reporting period and reflected in the VAT return.
To fill out contract information, you must add a contract. Then, by clicking on it, the following data is indicated:
- date and number of the international export contract concluded by the exporter with the foreign buyer;
- code of the type of activity of the exporter to which the contract relates;
- details of the foreign buyer (recipient) according to information from the contract: name, tax identification number (if available), address;
- transaction passport number (if available), which is issued in the bank where the exporter’s account is opened, to which the buyer should receive proceeds for goods under the contract;
- contract amount - the total amount of the transaction in the contract currency. If the value of exported goods is determined in several currencies, then it is converted into the prevailing currency;
- delivery amount - the cost of a specific delivery in the contract currency, subject to its stage-by-stage execution and stage-by-stage reimbursement of VAT amounts to the exporter. If the value of exported goods is determined in several currencies, it is recalculated into the prevailing currency;
- delivery terms according to INCOTERMS standards;
- form of settlements with the taxpayer: cash, non-cash, etc. When specifying the cash form of settlements, the total amount of revenue for all receipts is also reflected;
- details of the bank from whose account the export proceeds were received (subject to non-cash payment): name, BIC and bank account number;
- details of the exporter's bank (commission agent), into whose account the proceeds from the foreign buyer were received: BIC and bank account number;
- information about cash receipt orders (subject to cash payment) - the number and date of each PCO;
- details of the application for the import of goods and payment of indirect taxes: number and date of registration of the application with the tax authority.
Attention! Details of the application for the import of goods are filled in only when selecting an activity code «06»
.
In the "Advanced"
information about the receipt of revenue, as well as about contracts with other persons, is indicated.
Subsection “Information on bank statements on receipt of revenue”
is intended to reflect information about the receipt of revenue from export supplies of goods based on bank statements.
Attention! This subsection is required to be filled out if in the field “Form of settlements with the taxpayer”
cash or non-cash form selected.
In the subsection “Information on bank statements on receipt of proceeds”
are indicated:
- the date of actual crediting (in accordance with the bank statement) of export proceeds to the taxpayer’s account from a foreign buyer;
- the amount of export proceeds received by a Russian bank in rubles and foreign currency.
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Subsection “Information about other documents (IPD)”
is intended to reflect data on the termination of the right of mutual claims between the exporter and the foreign buyer on the basis of other receipt documents (except for bank statements and PKO).
Attention! This subsection is required to be filled out if in the field “Form of settlements with the taxpayer”
a form other than cash or non-cash is chosen.
In the subsection “Information about other documents (IPD)”
are indicated:
- the name of the document submitted by the exporter to the tax authority (including an order agreement for payment for goods concluded between a foreign person and the organization (person) that made the payment);
- number and date of the document submitted to the tax authority.
Subsection “Agreements with other persons”
filled in if the exporter (commission agent) concludes an agreement with another person, incl. and with the carrier.
This subsection specifies:
- number and date of conclusion of an agreement by the exporter (commission agent) with another person;
- the subject of the contract, which is selected from the proposed list;
- name (full name) of the other person, his tax identification number and checkpoint (if available);
- the cost of goods (work, services) including VAT under an agreement with another person and separately VAT.
Attention! When choosing an activity code «04»
Additionally, the subsection
“Certificate of registration of a person as a SEZ resident”
in, which indicates the number and date of the certificate, as well as the name of the federal executive body authorized to carry out the functions of managing the SEZ, which issued the registration certificate.
Section “Information about the commission agent”
is filled in subject to the conclusion of a commission agreement (order, agency agreement) for the commissioner (attorney, agent) to carry out a foreign trade transaction in the interests of the exporter.
Attention! Section “Information about the commission agent”
not filled in when selecting an activity code
«05»
.
This section reflects the following data:
- name (full name) of the commission agent (attorney, agent), his tax identification number and checkpoint (if any);
- date of conclusion and number of the agreement between the exporter and the commission agent (attorney, agent), type of agreement;
- BIC of the Russian bank of the exporter, to whose account the commission agent (attorney, agent) transferred export proceeds when implementing an international contract through the commission agent.
In the "Supplier Information"
information about Russian (including Eurasian) suppliers of goods used for the production or resale of export goods is indicated.
Attention! Section "Information about suppliers"
not filled in if the supplier is a resident of another state (except for EAEU member countries). In this case, information about imported customs declarations is filled in.
This section contains the following information:
- number and date of conclusion by the exporter (commission agent) of the agreement with the supplier of inventory items (inventory);
- sign of a supplier selling goods and materials to an exporter (manufacturer, reseller, etc.);
- name (full name) of the supplier, his tax identification number and checkpoint (if available), address;
- bank details (BIC and account number) that received payment from the exporter (commission agent) for goods and materials purchased from the supplier (in the case of non-cash payments);
- information about goods in the contract with the supplier: name of goods and materials, form of payment between the exporter (commission agent) and the supplier, quantity and value of goods and materials recorded on invoices, cost of goods and materials according to invoices issued by the supplier and the amount of VAT.
Section "Product Information"
is intended to reflect information about the goods specified in the international export contract. This section also contains information about export and import customs declarations, as well as shipping documents (TCD).
In the "Product Details"
the name and volume of supply of the exported goods are indicated in accordance with the contract and the Commodity Nomenclature of Foreign Economic Activity.
Information about export customs declarations includes: customs declaration number; total invoice value of goods and currency code; data on the marks of the customs authority through which the goods were exported outside the customs territory of the Russian Federation.
Attention! Information about export customs declarations is not filled in when selecting an activity code «06»
.
Information on import customs declarations reflects: the customs declaration number and the amount of VAT claimed by the taxpayer for deduction under the import declaration.
The information on shipping documents (TSD) contains the following data:
- type, number and date of registration of transport, shipping and (or) other document;
- data on the marks of the customs authority through which the goods were exported outside the customs territory of the Russian Federation;
- carrier details: name (full name), tax identification number and checkpoint (if available).
Attention! After entering information on the contract, all necessary sections will be generated automatically.
Sales of goods
We will sell goods using the document “Sales (acts, invoices)” with the operation “Goods (invoice)”.
In the document we indicate the VAT rate of 0%. We select an agreement with the buyer in a currency, in this case in dollars.
Purpose
The program will be especially useful to individuals and legal entities faced with the need to maintain records for individual entrepreneurs, individual entrepreneurs and legal entities. It also makes it possible to draw up the documents necessary to justify VAT refunds on exports and all related acts. It is important to note that when creating a list of export transactions, it is possible to indicate transaction amounts in any currencies around the world. In addition, when drawing up a justification for reimbursement, you can work with directories of goods and invoices. In general, the form provides quite a few selectors for specifying information provided for in current legislative acts. VAT The taxpayer constantly receives updates with new filling rules.
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It will create a finished report, which can be saved to a computer disk or sent to print.
Confirmation of zero VAT rate
To perform this operation, go to the menu “Operations - Closing the month - Regular VAT operations”.
And we will create the corresponding document.
We fill out the document automatically using the “Fill” button.
Our implementation is included in the document. Then, in the “Event” field, select whether the 0% rate is confirmed or not confirmed.
Save the changes. The document does not make postings, but generates movements in VAT registers.
Should a taxpayer use the VAT PIK?
Not a single legislative norm contains any indication that the taxpayer is obliged to create the PIK VAT
. However, the Federal Tax Service, represented by its local authorities, constantly asks you to fill out the columns of this program. What should a taxpayer do: ignore the requests of tax officials or not spoil his authority and provide the requested data?
It seems to us that it is right to meet the inspection halfway and create the required data block. The tax authorities' arguments in favor of this decision are as follows:
PIK VAT
you can download without any problems.
This program is easy to use.
The data entered into it will allow tax authorities to reduce the time required for desk audits and to better examine the information provided. As a result, it is possible to avoid refusals of VAT refunds due to technical inaccuracies and lack of data.
However, a greater role here is played by the issue of diplomacy and reluctance to receive a “black mark” from the Federal Tax Service. Accountants believe that the use of PIK VAT in an organization leads to double control by the tax service.
Book of purchases
To fill out the purchase book, we will create the document “Creating purchase book entries.” It is on the list of VAT regulated operations.
Check the box “Submitted for deduction of VAT 0%” and fill out the document. We check that the “Status” field is set to “0% implementation confirmed” and save the document.
In the postings we see that VAT is accepted for deduction.
Customs declaration
The program allows you to create a customs declaration. Based on it, the report “VAT Register: Appendix 05” is filled out.
To do this, go to the menu “Sales - Customs declarations (export)”.
We select our implementation as the basis document and fill out the document manually.
Now, in the list of regulated reports, we create the report “VAT Register: Appendix 05”.
The report is filled out automatically based on the customs declaration data.
Program “VAT Refund: Taxpayer”
According to tax authorities, when using this program, VAT
during export operations it is easier to register, that is, with the help of
PIK VAT
it is successfully possible to confirm the zero rate for exports.
However, in order to confirm your right to this rate, you must submit the following documents to the tax office:
customs declaration (or list of declarations) with appropriate customs marks;
shipping documents for export operations.
All these documents can be sent electronically, if the copy format allows tax authorities to identify them.
Organizations and individual entrepreneurs are given the right to determine for themselves whether they need the PIK VAT
and whether information should be included in it. Nevertheless, for tactical reasons it should still be used. Using this program, you can reduce the time for a tax audit, but most importantly, the taxpayer will improve his position in the ranking of tax authorities.
If the zero rate is not confirmed
In this case, in the document “Confirmation of zero VAT rate” we indicate the event “0% rate not confirmed”. When posting a document, an “Invoice issued” is created.
VAT is written off against other expenses. The invoice itself will appear in the Sales Book on an additional sheet.
In the document “Creating purchase ledger entries” the status will be “Not confirmed sales 0%”.
An additional sheet is filled out in the Purchase Book.
