How to reflect the transfer of input VAT deduction to a later tax period in 1C: Accounting 8 (rev. 3.0)?

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• Deductions for goods, works, services and imports
• Deductions for fixed assets
• Deductions for entertainment expenses
• Deductions for returning goods
• Deductions on adjustment invoices
• Deductions from advances When deductions cannot be transferred

The taxpayer has the right to transfer VAT deductions to later reporting periods (quarters) within three years. Such a maneuver may be advisable, for example, in order to avoid the amount of tax to be reimbursed in the declaration. For example, to avoid VAT reimbursement in the declaration or exceeding the safe share of deductions in the region. Regulatory authorities believe that the three-year rule does not apply to all deductions. This is confirmed by the first official explanations on this topic. Thus, the Ministry of Finance is against the transfer of advance VAT deductions (letter dated April 9, 2015 No. 03-07-11/20290). We looked at various transfer situations and showed them with specific examples.

Deductions for goods, works, services and imports

Note! Deductions can be transferred to any quarter, not necessarily to the nearest one. For example, if you did not claim a deduction in the first quarter, you can do so in the third or fourth quarter, and not just in the second quarter.

A company can declare VAT deductions within three years after registering goods, works or services (clause 1.1 of Article 172 of the Tax Code of the Russian Federation). Consequently, invoices for purchased goods, works or services can be registered in the purchase book not only in the quarter when the right to deduction arose, but also later. The same rules apply to VAT, which a company pays when importing goods (Clause 1, Article 172 of the Tax Code of the Russian Federation).

From paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation, we can conclude that the three-year period must be counted from the date on which the company accepted the goods for registration. During this period, it is safer not only to register the invoice in the purchase book, but also to submit a declaration with deferred deductions. The law does not say that the three-year period is extended for the period of submission of the declaration. This means that if you submit reports beyond three years, there is a risk that the tax authorities will refuse the deduction.

Example 1. In which quarters is it safe to claim VAT deduction on a supplier invoice?

The company purchased the goods and registered them on June 8, 2015. The cost of goods is 236,000 rubles, including VAT - 36,000 rubles. An invoice from the supplier also arrived in June. Consequently, the company has the right to accept tax deductions in the second quarter. But at the end of this quarter, the amount of deductions exceeded the accrued VAT. To avoid tax refunds, the company did not reflect this invoice in its declaration for the second quarter.

Three years from the date of acceptance of goods for registration in this case expire on June 8, 2021. This means that the company has the right to claim a deduction in the amount of 36,000 rubles. in the VAT return:

• for the third or fourth quarter of 2015;
• for any quarter of 2021 or 2021;
• for the first quarter of 2021.

You can also transfer deductions for those invoices for which the company did not declare deductions in 2014. The organization has the right to register such invoices in the purchase book in 2015. It is not necessary to submit an update for 2014.

The Federal Tax Service confirmed to us that in such a situation the buyer should not have any difficulties with deductions. Even though the supplier charged VAT in 2014, and the buyer claims a deduction in 2015. After all, the program will not compare deductions on invoices drawn up before 2015 with the tax accrued by the supplier. Of course, tax authorities will control such deductions, but in a different way. For example, claims are possible if, according to inspectors, the supplier is an unscrupulous taxpayer. Then the tax authorities can request invoices, primary documents and other documents from the buyer.

Note! It is safe to transfer the entire deduction amount from the invoice; splitting it is risky

According to the Ministry of Finance of Russia, it is possible to divide the deduction even for one invoice into several quarters (letter dated April 9, 2015 No. 03-07-11/20293). That is, the company can defer not the entire deduction, but only part of it. But these clarifications have not yet been posted on the nalog.ru website as mandatory for tax authorities. But specialists from the Federal Tax Service of Russia think differently - a company has the right to partially register an invoice in the purchase book only in certain cases. For example, if the supplier ships goods in stages against an advance payment and claims VAT deduction from the advance payment. Therefore, the safe option is to not spread the deduction on one invoice across different quarters.

When to apply VAT deduction

The next fundamental rule.

The VAT deduction should generally be received during the period in which the right to it arises.

But clause 1.1 of Article 172 of the Tax Code allows for the transfer of tax deductions. The deduction can be claimed no later than three years after the taxpayer has registered purchased (imported) goods (work, services, property rights). This rule applies to VAT deductions (clause 2 of Article 171 of the Tax Code of the Russian Federation):

• presented by suppliers when purchasing goods (works, services), property rights in the territory of the Russian Federation;
• paid when importing goods into the territory of the Russian Federation in the customs procedures of release for domestic consumption, processing for domestic consumption, temporary import and processing outside the customs territory;
• paid when importing goods into the Russian Federation that are moved across its customs border without customs clearance.

As you can see, the rule that allows the VAT deduction to be applied not only in the period in which the right to it arose, but in subsequent periods, does not apply to all types of deductions.

In particular, it is impossible to transfer deductions of VAT transferred by the tax agent, paid on travel and entertainment expenses, advance VAT, VAT paid in the event of the return of goods, refusal of them, changes in conditions or termination of the contract.

Read in the berator “Practical Encyclopedia of an Accountant”

Types of deductions associated with prepayments

Read in the berator “Practical Encyclopedia of an Accountant”

Deductions from tax agents

Read in the berator “Practical Encyclopedia of an Accountant”

VAT deduction on travel expenses

These deductions must be declared in the quarter in which the organization fulfilled the conditions provided for in Articles 171 and 172 of the Tax Code.

Deductions for fixed assets

The company that acquired fixed assets has the right to defer deductions for them. The Ministry of Finance confirms. At the same time, partially claiming a deduction on an invoice for fixed assets, equipment for installation and intangible assets is risky. The Russian Ministry of Finance believes that the company does not have the right to do this (letter No. 03-07-11/20293). Officials explain their conclusion by saying that, by law, such deductions must be declared after the asset has been registered in full (Clause 1, Article 172 of the Tax Code of the Russian Federation).

This can be argued, since the specified norm does not prohibit partial deductions. And companies managed to prove in court that the deduction from one invoice for a fixed asset can be divided between quarters (resolution of the Federal Antimonopoly Service of the Volga District of October 13, 2011 in case No. A55-26765/2010). But if the company wants to avoid a dispute, it is not worth splitting the deduction in such a situation.

Example 2. In what period can you safely claim a deduction for a fixed asset?

On March 5, 2015, the company purchased equipment and recorded it in account 01 “Fixed Assets”. The cost of the equipment is 590,000 rubles, including VAT - 90,000 rubles. In the declaration for the first quarter of 2015, the accountant did not declare a deduction for this fixed asset. The three-year period from the date of equipment registration expires on March 5, 2021. This means that the company has the right to reflect the deduction in the VAT return:

• for the II, III or IV quarter of 2015;
• for any quarter in 2021 or 2021.

Consultation with the Ministry of Finance. You have the right to transfer deductions for fixed assets Anna Lozovaya, Head of the Indirect Taxes Department of the Department of Customs and Tariff Policy of the Ministry of Finance of Russia Deductions for entertainment expenses

VAT deduction on purchased goods can be claimed within three years from the date of acceptance of these goods for registration (clause 1.1 of Article 172 of the Tax Code of the Russian Federation). This rule also applies to those goods that the company will use as fixed assets. Therefore, the deduction for fixed assets can be postponed. That is, declare not in the quarter in which the necessary conditions for the deduction are met, but later. At the same time, in relation to fixed assets, the deduction for one invoice must be declared in full. It is impossible to split the tax indicated in the invoice into several tax periods (letter of the Ministry of Finance of Russia dated April 9, 2015 No. 03-07-11/20293).

Transfer of VAT deduction

The buyer - a VAT payer has the right to take advantage of the deduction of the tax presented to him on goods, works, services, property rights (hereinafter referred to as TRUIP) if the requirements prescribed in Art.
171 and 172 of the Tax Code of the Russian Federation conditions: the purchase is intended for a transaction subject to VAT and is registered, the buyer has an invoice issued accordingly. However, if this document is received late, the taxpayer may have additional questions. For what period should the deduction be claimed? How can it be transferred to subsequent tax periods and not miscalculate the deadline allotted by the legislator for this event? Is it possible to defer only part of the deduction? 05.29.2019 Author: Lugovaya N.N., magazine expert

“Late” invoice: is there a right to deduct VAT?

According to para. 2 clause 1.1 art. 172 of the Tax Code of the Russian Federation upon receipt of an invoice by the buyer from the seller after the end of the tax period in which TRUIP was registered, but before established by Art. 174 of the Tax Code of the Russian Federation, the deadline for submitting a tax return for the specified tax period, the buyer has the right to deduct the amount of VAT in relation to this purchase from the tax period in which it was registered.

For those who doubt it, the Ministry of Finance states: this procedure does not contradict tax legislation (see table below).

Let's summarize: the period during which the right to deduct VAT under TRUIP is valid is counted from the date the acquisition is registered, regardless of whether an invoice has been received from the seller by that time.

Note:

One more important idea can be added to what has been said. The fact that the seller issued an invoice in violation of the established deadline (remember, this is established by paragraph 1, clause 3, article 168 of the Tax Code of the Russian Federation and is five calendar days, counting from the day of shipment of goods, performance of work, provision of services), is not the basis for refusal to accept VAT amounts for deduction by the buyer. The competent authorities give the go-ahead (see letters from the Ministry of Finance of Russia dated March 14, 2019 No. 03-07-11/16556, dated April 25, 2018 No. 03-07-09/28071, dated December 23, 2016 No. 03-03-06/3/77429 ).

If the invoice is received before the 25th day of the month following the tax period in which the TRUIPs are capitalized, the deduction can be claimed in the VAT return for the tax period in which they are registered. If the declaration has already been submitted by this time, you can submit a “clarification” and include in it a deduction for the “late” invoice.

If the invoice is “late” and received by the taxpayer after the end of the quarter in which TRUIP was accepted for accounting, as well as after the last day of the deadline for submitting the VAT return for this tax period, the buyer will claim a deduction in the next (when the invoice was received) tax period .

Deduction carryover rule: when does it apply?

However, if all the conditions for the deduction are met, the buyer has the right to defer the deduction. This right is enshrined in paragraph. 1 clause 1.1 art. 172 of the Tax Code of the Russian Federation: tax deductions provided for in paragraph 2 of Art. 171 of the Tax Code of the Russian Federation, can be declared in tax periods within three years after registration of TRUIP purchased by the taxpayer on the territory of the Russian Federation or goods imported by him into the territory of the Russian Federation and other territories under its jurisdiction[1].

The goods were registered on February 25, 2019, and the invoice for them was received in May 2021.

The right to deduction is valid for three years from the moment the goods are capitalized, that is, in our case, from the first quarter of 2019 to the first quarter of 2022. But the buyer will be able to exercise this right only if he has an invoice, that is, from the second quarter of 2021.

Example 1

The goods were registered on 02/25/2019, on the same day the organization received an invoice from the seller.

The data for preparing the declaration for the first quarter of 2021 indicates that the tax is reimbursed from the budget. In this regard, the organization does not declare part of the deduction (including for goods received and capitalized in the first quarter).

An organization has the right to claim a VAT deduction on goods until the first quarter of 2022.

Please note that the established clause 1.1 of Art. 172 of the Tax Code of the Russian Federation, the right to transfer applies to tax deductions defined in clause 2 of Art. 171 Tax Code of the Russian Federation. This is “input” or “import” VAT[2] on:

1) TRUIP acquired to carry out operations recognized as objects of taxation in accordance with Chapter. 21 of the Tax Code of the Russian Federation, with the exception of the goods specified in paragraph 2 of Art. 170 Tax Code of the Russian Federation;

2) GWS purchased for resale.

Subject to deductions, unless otherwise provided in Art. 172 of the Tax Code of the Russian Federation, only the tax amounts presented to the taxpayer upon acquisition of TRUIP in the territory of the Russian Federation or actually paid by them when importing goods into the territory of the Russian Federation, after registration of the said TRUIP using the features provided for in Art. 172 of the Tax Code of the Russian Federation, and in the presence of the corresponding primary documents (paragraph 2, clause 1, article 172 of the Tax Code of the Russian Federation).

The question arises: what about the deferment of deductions provided for by other clauses of the norm under consideration (Article 171 of the Tax Code of the Russian Federation contains plenty of them, see the table below)?

With regard to the transfer of deductions to other (and not to the second) points, the Ministry of Finance (Letter dated October 17, 2017 No. 03-07-11/67480) speaks as follows: as for other VAT deductions provided for by other points of Art. 171 of the Tax Code of the Russian Federation, the right to declare them within three years is not established by the Tax Code. In this regard, such deductions should be made in the tax period in which the taxpayer has met the appropriate conditions provided for in Art. 171 and 172 of the Tax Code of the Russian Federation.

Similar recommendations (for specific situations) are given in other letters from the Ministry of Finance and the Federal Tax Service.

*An exception to this rule is operations for the export of non-commodity goods.

At the same time, there are letters that violate the logic of officials (regarding other points). In particular, the Federal Tax Service and the Ministry of Finance are not against deferring deductions under clause 6 of Art. 171 Tax Code of the Russian Federation.

How should a taxpayer reason?

In our opinion, you need to focus, first of all, on clause 2 of Art. 171 in “linkage” with paragraph. 2 p. 1 art. 172 of the Tax Code of the Russian Federation, from which (taking into account clause 1.1 of Article 172 of the Tax Code of the Russian Federation) it follows that the deduction can be transferred according to the VAT presented (paid upon import into the territory of the Russian Federation). This deduction, for example, includes the deduction of “input” VAT on goods purchased for export, if they are not considered raw materials (clause 3 of Article 172 of the Tax Code of the Russian Federation)[3].

Amounts of VAT paid by a taxpayer when importing goods into Russia from the territory of the EAEU member states can be claimed for deduction in tax periods within three years after registration of these goods (Letter of the Ministry of Finance of Russia dated February 15, 2017 No. 03‑07‑13/ 1/8409).

But the amounts of “advance” VAT are calculated or presented when receiving an advance, and not when purchasing TRUIP, so it is impossible to transfer the deduction for such a tax.

The same applies to VAT calculated (not presented!) when performing construction and installation works in an economic way. This tax can be offset in the quarter in which it was accrued (provided that the work is related to property intended for VAT-taxable transactions, and its cost is included in tax expenses, including through depreciation). There is also no need to talk about a three-year transfer of such a deduction.

Secondly, it is necessary to take into account special conditions, which will be given priority. The Tax Code establishes the conditions for deducting VAT when returning goods: the seller has the right to claim a deduction no later than a year from the date of return (clause 5 of Article 171). This deduction cannot be transferred to a later date[4], but the deduction when the cost of shipment changes can be used no later than three years from the date of drawing up the adjustment invoice.

Let's split the deduction: is it possible or not?

As already mentioned, the right to deduction can be exercised by the taxpayer within three years from the moment it arises. Moreover, the tax amount on the invoice can be declared in parts over several tax periods. The Ministry of Finance in letters dated 04/09/2015 No. 03‑07‑11/20293, dated 05/18/2015 No. 03‑07‑РЗ/28263 clarifies: acceptance for deduction of VAT on the basis of one invoice in parts in different tax periods for three years after registration of TRUIP does not contradict the norms of the Tax Code of the Russian Federation.

Note:

When splitting the VAT deduction into parts in the purchase ledger, the same supplier invoice is recorded several times (in different quarters). In this case, in column 15 (cost of purchases according to the invoice), each time you must indicate the total cost of goods according to the invoice - without dividing it into parts. And in column 16 (VAT amount on the invoice) - only that part of the VAT that is claimed for deduction (Letter of the Federal Tax Service for the Moscow Region dated December 9, 2016 No. 21‑26/ [email protected] ).

The above is also true for tax amounts presented to the taxpayer by contractors when they carry out capital construction. For example, in Letter No. 03‑07‑10/58705 dated 09/12/2017, the Ministry of Finance emphasized: acceptance for deduction of VAT presented by contractors when carrying out capital construction, on the basis of one invoice in parts in different tax periods within three years after acceptance accounting for these works does not contradict the norms of the Tax Code.

This is also confirmed in the Letter of the Ministry of Finance of Russia dated January 24, 2019 No. 03‑07‑11/3788: acceptance for deduction of VAT presented to the lessor in relation to the results of work to improve the leased property, in parts in different tax periods within three years after their acceptance for registration does not contradict the norms of the Tax Code.

However, a special approach applies to fixed assets and intangible assets. The right to deduct input VAT on fixed assets can be deferred for a maximum of three years from the moment the object is accepted for accounting. Confirmation of this is Letter of the Federal Tax Service of Russia dated March 25, 2019 No. SD-4-3 / [email protected] (the department’s specialists considered the issue of deduction on the corrected invoice, but the essence does not change: this conclusion can be extended to the case when the original the invoice was issued without errors).

However, here, please note, we are talking about transferring the full amount of the “input” tax.

Deductions of tax amounts presented by sellers to the taxpayer when purchasing fixed assets or paid when importing fixed assets into the territory of the Russian Federation and other territories under its jurisdiction are carried out in full after these fixed assets are registered (paragraph 3, clause 1, article 172 of the Tax Code of the Russian Federation) .

It is impossible to split the deduction (that is, apply it in parts in different tax periods under one invoice) for fixed assets, equipment for installation and (or) intangible assets (letter of the Ministry of Finance of Russia dated September 4, 2018 No. 03‑07‑11/63070, dated 01/26/2018 No. 03-07-08/4269, dated 12/08/2016 No. 03-07-10/73279, dated 05/18/2015 No. 03-07-RZ/28263).

The courts support this approach. For example, in Resolution No. 09AP-10365/2017 dated 04/03/2017 in case No. A40-181955/16[5], the Ninth Arbitration Court of Appeal indicated that deducting VAT on acquired fixed assets according to one invoice in parts in different tax periods within three years after their registration is not provided for by the norms of the Tax Code of the Russian Federation.

Example 2

The costs of acquiring a fixed asset are reflected on account 08 in March 2019. The supplier's invoice was drawn up on 04/05/2019 and received by the organization on 04/20/2019 (before April 25, the last day for submitting a VAT return). In May 2021 (after additional capital investments related to bringing the fixed asset to a state suitable for use), the facility was put into operation (recorded on account 01).

The amount of “input” VAT on an asset is 600,000 rubles.

An organization has the right to claim a VAT deduction (RUB 600,000) on an asset no later than the first quarter of 2022. In this case, you cannot split the deduction.

[1] See also letters of the Ministry of Finance of Russia dated 08/06/2015 No. 03‑07‑11/45515, dated 05/12/2015 No. 03‑07‑11/27161.

[2] The tax paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction in customs procedures for release for domestic consumption (including the amount of tax paid or payable by the taxpayer after 180 calendar days from the date of release of goods in accordance with with the customs procedure of release for domestic consumption upon completion of the customs procedure of the Free Trade Zone on the territory of the SEZ in the Kaliningrad region), processing for domestic consumption, temporary import and processing outside the customs territory or when importing goods transported across the border of the Russian Federation without customs clearance.

[3] An exporting organization has the right to deduct VAT on purchased goods used for operations for the sale of non-commodity goods for export, after registering the relevant goods, regardless of the moment of determining the tax base established by Art. 167 Tax Code of the Russian Federation.

[4] We recommend that you additionally read the articles by S. N. Zaitseva “Return of prepayment: on the deduction of “advance” VAT, No. 5, 2018 and “Advance” VAT: on the beginning of calculating the one-year period for deduction,” No. 8, 2021.

[5] See also the Determination of the AS MO dated September 13, 2017 No. F05-14742/2017 in case No. A40-181955/2016 “On the return of the cassation appeal in the case of invalidating the decisions of the tax authority to refuse a VAT refund.”

VAT: problems and solutions, No. 5, 2021

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Deductions for entertainment expenses

VAT deduction on entertainment expenses can be claimed on the date of approval of the advance report. However, the company has the right to deduct tax only on expenses within the limits established for income tax (clause 7 of Article 171 of the Tax Code of the Russian Federation). Therefore, it is better to register invoices for such expenses in the purchase book at the end of the quarter, when the company calculates the standard.

But perhaps in the next quarter excess expenses will fit into the limit. Then the balance of the deduction that the company was unable to declare in the last quarter can be reflected in the current purchase book (letter of the Ministry of Finance of Russia dated November 6, 2009 No. 03-07-11/285). But you can only carry forward deductions for excess expenses during the calendar year. After all, such expenses cannot be taken into account next year. Accordingly, it will no longer be possible to claim a deduction for them.

Note. The company has 1 calendar year to claim a deduction for excess entertainment expenses

Example 3. How to carry forward the deduction for entertainment expenses to the next quarter

In the first quarter, the company paid entertainment expenses in the amount of 84,960 rubles, including VAT - 12,960 rubles. Labor costs for this period amounted to RUB 950,000. The standard for entertainment expenses is 38,000 rubles. (950,000 ₽ × 4%). This means that the company can claim VAT in the amount of 6,840 rubles. (38,000 ₽ × 18%).

In the second quarter, the company did not hold any entertainment events. Labor costs for the half-year amount to RUB 1,975,000. The standard for entertainment expenses is RUB 79,000. (RUB 1,975,000 × 4%). Thus, the limit exceeds the amount of entertainment expenses excluding VAT - 72,000 rubles. (84,960 – 12,960). Consequently, the accountant has the right to register invoices for entertainment expenses in the purchase book for the second quarter in the amount of 6,120 rubles. (12 960 – 6840).

Determining the period for accepting VAT for deduction

Since 2015, the payer has the right to choose periods for accepting tax for VAT deduction. Such adjustments have been made to Article 172. The payer has the right to transfer amounts to future periods for up to 3 years. Such actions are advisable if you need to avoid the tax refundable indicator in the declaration. In addition, this action is carried out so as not to exceed the safe share of deductions in the region.

According to the control authorities, the rule of 3 years does not apply to all amounts. The Ministry of Finance is against the possibility of transferring advance tax amounts. Amounts for goods and works, imports, services can be transferred to any quarter; there is no need to transfer to the next period.

The company has the right to request a return within 36 months after the goods or work were accepted for registration. It can be concluded that invoices for purchased goods can be recorded not only in the quarter when the right to reimbursement arises, but also later.

When purchasing fixed assets, the company has the right to issue deductions, which is confirmed by the Ministry of Finance. It is not recommended to partially claim a deduction under the SF for fixed assets, equipment and intangible assets. It is believed that such actions of the company are unlawful.

A deduction for entertainment expenses can be claimed when the advance report is approved. An organization has the right to accept tax refund only on expenses within the limits established for income tax.

The supplier has the right to accept a refund fee on the price of goods that were returned by the buyer. It can be declared within 12 months after the return of the product in accordance with Article 172 of the Tax Code. If the products have been accepted for registration by the buyer, an SF must be issued, on the basis of which the supplier will claim VAT deduction from the price of the returned goods.

When the supplier provides a discount for the buyer, he can accept the fee for return based on the adjustment SF. You can apply for a return within 36 months after drawing up the adjustment SF. Amounts from the advance payment should not be transferred to new periods. There is no norm in the Tax Code that allows this to be done.

Deductions for returning goods

The supplier has the right to deduct VAT from the cost of goods returned by the buyer (clause 5 of Article 171 of the Tax Code of the Russian Federation). Such a deduction can be claimed within a year after the goods are returned (clause 4 of Article 172 of the Tax Code of the Russian Federation).

If the buyer has already accepted the goods for registration, then when returning them he must issue an invoice to the supplier. Based on this document, the supplier will claim VAT deduction from the cost of the returned goods. If the buyer does not accept the goods for registration and returns part of the products, then the supplier himself issues an adjustment invoice for its cost. And then registers it in the purchase book (letter of the Ministry of Finance of Russia dated August 10, 2012 No. 03-07-11/280).

Perhaps the buyer returned the entire batch of goods that were not accepted for registration. Then you can register a shipping invoice in the purchase book (letter of the Ministry of Finance of Russia dated March 19, 2013 No. 03-07-15/8473). Similar rules apply if the buyer applies a simplified tax or UTII and does not have to issue invoices.

Example 4. In which quarter can the supplier claim a deduction from the cost of returned goods?

The buyer returned the goods received to the supplier under simplified conditions in March 2015. The supplier did not claim a deduction from the cost of these goods in the first quarter. Therefore, this deduction can be claimed in the II, III or IV quarter of 2015. To do this, an invoice for the shipment of these goods must be registered in the purchase ledger.

However, in practice, it is usually more profitable for the supplier to immediately declare such a deduction rather than defer it to subsequent quarters. After all, when shipping goods, he charged VAT on sales. And if you do not immediately declare a deduction from the returned shipment, then this tax will have to be transferred to the budget.

Deductions on adjustment invoices

When a supplier gives a discount to a buyer, he can deduct VAT based on the adjustment invoice. Such deductions can be claimed within three years from the date of drawing up the adjustment invoice (Clause 10, Article 172 of the Tax Code of the Russian Federation).

Example 5. In which quarter should I declare a deduction on an adjustment invoice?

In March 2015, the supplier shipped goods to the buyer in the amount of RUB 1,593,000, including VAT - RUB 243,000. In April, the supplier provided a 10 percent discount on these products. In this regard, on April 28, the accountant drew up an adjustment invoice in the amount of 159,300 rubles, including VAT - 24,300 rubles. The company has the right to claim a deduction on this invoice in the amount of RUB 24,300. in the second quarter. Or in any subsequent period within three years. That is, in the declaration:

• for the third or fourth quarter of 2015;
• for any quarter of 2021 or 2021;
• for the first quarter of 2021.

However, as in the case of returning goods, it is more profitable for the supplier to immediately reduce the tax rather than transfer the deduction to subsequent periods. After all, the supplier has already charged VAT on the original, not the reduced cost of the goods. Therefore, it is in his interests to reduce revenue by the discount amount. If the cost of goods increases, the buyer claims a deduction in the same manner.

Calculation of the period 3 years

The fee that was presented by the supplier or was paid by the payer when importing goods at customs can be deducted for three years. A popular question is how to correctly calculate the time for transferring VAT to the following periods and the maximum period when this can be done.

For example, products were registered on March 1, 2021. The period of three years from this date will be March 1, 2021. By accepting the fee for reimbursement between now and this date, the payer decides to register an invoice, for example, on February 26, 2021. In fact, the declaration in which the deduction falls is submitted after the deadline - before April 25, 2021.

There is no clear answer to the question of whether the payer will have time to use the right to defer. According to Article 172, returns can be declared within three years after the goods were accepted for registration, but what is considered the moment of claiming a refund is not explained. When calculating, it is safest to use the earliest possible interval or not to delay accepting the fee for return.