How to record VAT on purchased assets

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).

Results

To account for value added tax on purchased assets, account 19 is used in accounting. In this case, the debit of this account reflects the amount of input VAT received with goods from the supplier, and the credit reflects the use of the enterprise’s right to deduction, which is confirmed by an invoice.

A debit balance on this account indicates that the VAT has not yet been completely written off from the account (that is, there is a “reserve” for the tax). This may mean that an invoice has not yet been received for some transaction. There cannot be a credit balance on this account, since it is active.

Any adjustments to the quantity of goods associated with the discovery of defects, underdelivery or acceptance of surplus are documented in the TORG-2 act, and the amount of VAT to be deducted must be clarified by the supplier by issuing an adjustment invoice.

To offset the advance payment to the supplier, an internal posting of Dt 60 Kt 60 is made without additional paperwork, and in the case of offsetting debt under various agreements, an additional document must be drawn up for posting Dt 60 Kt 60.
Repayment of debt for goods received with your own bill of exchange is also reflected by the entry Dt 60 Kt 60. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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

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.

Accounting for value added tax on purchased assets

To account for VAT on acquired assets, account 19 “VAT on acquired assets” - active.

Opening balance (by debit) - reflects VAT on material assets at the beginning of the reporting period.

Debit turnover is the amount of VAT on received values, works, and services.

Credit turnover - offset of VAT from the budget or write-off of VAT at the expense of own sources of financing.

Closing balance (by debit) - reflects VAT on material assets at the end of the reporting period.

Subaccounts:

When an organization receives inventory (work, services) from a supplier, the following entries are made in accounting:

Dt 19 Kt 60, 76, 71 - reflects the amount of VAT on purchased assets.

VAT amounts recorded in the debit of account 19 can be written off:

as accepted for deduction;
to increase the cost of acquired assets or to expense accounts (sales expenses);
at the expense of targeted funds.

Tax deduction . In most cases, VAT amounts on purchased assets (works, services) are subject to tax deduction. This is reflected in the following entry:

Dt 68 subaccount “Calculations for VAT” Kt 19 - tax deductions have been made.

Such an entry can be made if the following conditions are met:

acquired assets are capitalized on the organization’s balance sheet (work completed, services provided);
valuables (work, services) acquired for production activities or other operations subject to VAT;
There is an invoice for purchased assets (work, services), which indicates the amount of tax.

If at least one of these conditions is not met, the paid amount of VAT is not accepted for deduction.

The Tax Code provides for four cases when VAT paid to suppliers for valuables (work, services) purchased from them is not accepted for deduction, but is included in the cost of these valuables (work, services):

1. Purchased assets (work, services) are used in the production or sale of products (work, services) exempt from VAT. In this case, VAT is taken into account in the cost of purchased assets (work, services).

2. The organization that acquired valuables (work, services) is not a VAT payer or has used its right to be exempt from paying tax.

3. Purchased assets (works, services) were specifically acquired for carrying out operations that, according to the Tax Code, are not included in the tax base and, therefore, are not subject to VAT.

4. Purchased assets (work, services) are used for operations the place of sale of which is not the territory of Russia.

In practice, a situation may arise when an organization purchased materials for production purposes, accepted VAT for deduction, and subsequently used these materials for operations not subject to VAT. In this case, the amount of VAT accepted for deduction must be restored.

Dt 19 Kt 68 subaccount “Calculations for VAT” - VAT previously accepted for deduction has been restored.

When deducting VAT on advances issued, the following accounting entry will be drawn up:

Dt 68 Kt 60 subaccount “Calculations for advances issued” - accepted for deduction of VAT on advances issued.

Upon receipt of material assets from the supplier (performance of work, provision of services), on account of which an advance was transferred, the amount of VAT accepted for deduction must be restored - Dt 60 Kt 68 subaccount “VAT Calculations”.

Write-off of VAT on the increase in the cost of purchased assets . If an organization intends to use acquired assets (work, services) to carry out activities that are not subject to VAT, then the amount of tax is not reimbursed from the budget. This amount is written off to increase the cost of purchased assets:

Dt 08, 10, 41... Kt 19 - the amount of VAT on purchased assets or to cost accounts (sales expenses) is written off:

Dt 20, 25, 26, 44... Dt 19 - the amount of VAT on the work (services) performed is written off.

Write-off of VAT using targeted funds . The procedure for reflecting the write-off of VAT on material assets (works, services) acquired with targeted funds (for example, through targeted revenues from the budget or extra-budgetary fund) depends on the type of accounting and what kind of organization is maintained: commercial or non-profit.

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.

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.

Formation of line 1220 in the organization’s balance sheet

The tax on purchased assets is reflected in the organization’s balance sheet. This happens if the tax “came to us”, but was not declared to be credited to the budget.

Thus, the formula for calculating VAT on purchased values is very simple: in line 1220 of the balance sheet asset you need to enter the debit balance of account 19.

It must be borne in mind that tax amounts are not deductible if:

Valuables are purchased that are used in the production or sale of goods (services) that are not subject to VAT.
Valuables are purchased that are planned to be resold in another state.
The valuables were acquired by those persons who either did not pay it at all or were exempt from such obligation.
Valuables were purchased, the sale of which is not considered a sale by law.
There is no correctly drawn up invoice
It was decided to apply the deduction in subsequent periods
The company is a manufacturing company and it takes a long time to produce products, exceeding the scope of one period

The debit balance of account 19 also appears if there are expenses that are subject to rationing. For such expenses, VAT is deductible only within the limits of the standard. It must be remembered that it is possible to find out the exact amount of expenses subject to rationing only based on the results of work for the year. During the year, it is necessary to constantly adjust the amount of VAT to be deducted, taking into account the applicable standards. Often, at the end of the year, a tax amount is formed that cannot be deducted in accordance with the law. Such amounts are reflected in line 1220 of the balance sheet. They should be debited from account 19 to 91.

If all VAT at the end of the year is accepted for accounting and there is no debit balance on account 19, then line 1220 does not need to be filled out; a dash must be entered in it.

IMPORTANT! There will be a balance on account 19 if the company carries out export operations, the production of goods takes a very long time, or an invoice has not been received from the seller. These are the most common reasons for having a balance on the 19th account. There are still some moments when a balance will be present

It must be borne in mind that if the account balance at the end of the month is very large and this is a significant factor for the organization, then the company has the right to detail the information in line 1220 if it considers it necessary.

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.

When can tax be deducted?

VAT can be deducted if 3 main conditions are met:

there is an invoice with the allocated tax amount;
the purchase is capitalized in accounting;
the acquired assets will be used in taxable activities.

For details, see the material “What is the procedure for applying (accepting) tax deductions for VAT: conditions?” .

When using the right to deduction, a posting is made Dt 68.2 Kt 19.

See also the material “Posting “VAT accepted for deduction”: how to reflect it in accounting?” .

The amount of tax is paid to the budget, which is determined as the difference between the amount of accrued VAT on sales proceeds and the amount of tax accepted for deduction.

If there is no invoice (and will not be received within 3 years from the quarter in which the purchase was capitalized), the VAT amount is written off to account 91. If tax has already been deducted on capitalized assets, and they begin to be used in non-taxable activities, then it is restored on account 19 and then included in the purchase price (for application in non-taxable activities, VAT on inventory items that were transferred as a contribution to the authorized capital is written off from account 19 to increase the value of the contribution.

Find out how to organize separate accounting of input VAT in ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

Since VAT reporting is uniform for an organization that has separate divisions, when goods and materials are released from its warehouse to its own separate division that works with VAT, regardless of whether it is allocated to a separate balance sheet, the tax is not taken into account in such an operation. This means that materials are issued excluding VAT at actual cost, taking into account transportation and procurement costs. If the products manufactured by a separate division from these materials are exempt from taxation, VAT upon transfer is included in the cost of the transferred goods and materials.

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.

An example of calculating and reflecting the tax amount on line 1220 of the balance sheet

Let's imagine a situation where Vasilek LLC purchases materials for a total amount of 120,000 rubles. Let's take a closer look at the purchase price.

As you know, the cost of purchased valuables directly includes the amount for materials and the amount of VAT.

Contents of operation	Posting in accounting	Sum
Cost of purchased materials	D10 K60	100000
Tax amount in the purchase amount	D19 K60	20000
VAT submitted to the budget	D68 K19	20000

If the company decides to reduce the accrued tax by the amount of “input” VAT, then line 1220 in the balance sheet will not be filled in.

In a situation where, for example, the supplier does not provide an invoice on time for the purchased materials and the amount of tax to be deducted in the current period, then on line 1220 you will need to indicate the amount of VAT equal to 20,000 rubles.

Another nuance is that the tax amount on account 19 can be deducted within three years from the date of the transaction.

Or maybe such a story. Romashka LLC completed an export transaction for the sale of raw materials at the end of December. The amount of VAT in this case was 50,000 rubles. Such VAT can be deducted, but only after confirmation of the tax rate has been received. Until this moment, VAT from such a transaction should be taken into account in the debit of account 19, and since there was no confirmation at the end of the year, the tax amount will be reflected in line 1220 of the balance sheet asset.

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

Fourth condition: a correctly executed invoice

One of the main conditions for deduction is the presence of correctly executed:

regular, advance or adjustment invoice;

universal transfer document (UDD), universal adjustment document (UCD), in which all invoice details are filled in.

Deduct input VAT in the amount allocated in the invoice or UPD. If these documents are not available or they are completed incorrectly, then do not deduct input VAT.

This follows from the provisions of paragraph 1 of Article 172 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20/3/96.

Deduct VAT on the basis of an adjustment invoice when there is a change in price, quantity of goods shipped, volume of work performed, services provided or property rights transferred. The right to deduction in this case depends on how the transaction price changes:

if it increases, then the buyer or customer can apply a deduction for the difference before and after the increase;

when it decreases, the deduction is applied by the seller or contractor. After all, the tax was initially assessed in a larger amount.

The corrective invoice is issued by the seller. He must do this only after he has agreed on the new price or scope of delivery with the buyer or notified him of such changes. This can be formalized directly in the contract, an additional agreement to it or primary documents. Only if the specified conditions are met can VAT be deducted on the basis of an adjustment invoice.

This procedure follows from the provisions of paragraph 13 of Article 171 and paragraph 10 of Article 172 of the Tax Code of the Russian Federation.

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

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