Return to supplier - reflected in the VAT return

VAT when returning goods from the buyer

If the goods were released without providing an invoice, that is, by using a cash register system, then the seller is obliged to return the money to the buyer by entering data into the purchase book, namely cash register details.
In addition, the seller is obliged to register the receipt of the returned goods. Registration of the return of goods is entirely carried out by the seller in the purchase accounting book by registering the invoice he previously issued. Registration is carried out on the date of receipt of documents from the buyer and the goods themselves.

The procedure for returning goods from a buyer without VAT to a supplier with VAT

If the buyer is recognized as a VAT defaulter, the procedure depends on whether the goods will be returned in whole or in part.

A full refund is issued in the seller's purchase book, namely, the previously issued invoice is registered. This is done on the date when he received the documents from the buyer.

A partial refund must be issued by the seller with a corrective invoice, which in amount must match the amount of the buyer's refund.

If the seller transferred the goods without providing an invoice, but using a cash register, then he needs to reimburse the buyer by entering the cash register details in the purchase book. In addition, the supplier needs to prepare a return receipt document.

However, despite the fact that the goods were returned by a VAT non-payer, the supplier can exercise the right to deduct VAT.

VAT on imports: subtleties of calculation and accounting of tax payments

Importing products or receiving services from foreign contractors are mandatory transactions subject to VAT. The status of the Russian taxpayer is not important in this case - these are legal entities operating under the OSN, economic entities exempt from VAT, and “simplified” enterprises applying special tax regimes.

Information about received imported goods/services is subject to entry into the purchase book indicating the amount of VAT. The prerequisite for registering the fact of purchase is payment of tax and an import statement certified by the tax authority.

VAT when returning goods of inadequate quality to the supplier

Products of inadequate quality are returned by the buyer to the supplier when a lack of conformity is established (defective, incomplete set, and so on).

The further course of events during this return is determined by the fact of acceptance or non-acceptance of low-quality products by the buyer.

If low-quality products are not accepted by the buyer

If it is established that the product does not comply with the previously stated standards before it is accepted by the buyer on the invoice, then the price of the product is taken into account as a debit to off-balance sheet account 002 “Inventory assets accepted for safekeeping.”
During the procedure for returning products, their value is written off against the credit of account 002.

When returning such products, the buyer does not issue an invoice and does not calculate VAT. In this case, the supplier issues an adjustment invoice (paragraph 3. clause 3 of Article 168 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 02.10.2012 No. 03-07-09/05 and 02.20.12 No. 03-07-09/08 ).

Since the buyer did not deduct input VAT on substandard products, he does not need to register this invoice in his sales book.

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If low-quality products were accepted by the buyer

If it is established that the product does not conform to quality after its acceptance under the invoice, then the buyer has the right to terminate the fulfillment of obligations under the agreement unilaterally and refuse the product. In this case, the rights to the products return to the supplier (Clause 2, Article 475 of the Civil Code of the Russian Federation).

Identification of the fact that products do not comply with the necessary conditions must be documented with appropriate documentation, which states the fact of the return of products of inadequate quality.

In such cases, a rejection report or a claims sheet is usually drawn up, in which it is noted that the delivered products do not meet the previously stated standards.

Since the buyer has not entered into ownership rights, he does not issue an invoice. The supplier draws up an adjustment invoice, agreeing in advance on the amount of rejected products with the person making the purchase (resolution of the FAS Volga District dated 02/12/2013 in case No. A65-14995/2012, resolution of the FAS Moscow District dated 12/07/2012 in case No. A40-54535/ 12-116-118).

However,
some officials do not agree with this: in their opinion, the return of products is considered a sale if it was previously accepted under the invoice.
In this case, the reasons for which the return was made are not taken into account. Returns of products will therefore be subject to VAT charges as normal. In addition, the buyer is required to draw up an invoice (see, for example, letters of the Ministry of Finance of Russia dated November 29, 2013 N 03-07-11/51923, 08/10/2012 No. 03-07-11/280, 08/07/2012 No. 03-07 -09/109 and 07/31/2012 No. 03-07-09/100, as well as the Federal Tax Service of Russia dated 07/05/2012 No. AS-4-3/ [email protected] ). As a result, the buyer returns the low-quality goods according to the normal sales scheme and pays VAT.

Return of goods from the buyer and VAT

The Tax Code (Article 146) recognizes sales on a reimbursable basis, in some cases - on a gratuitous basis. For goods that are subject to tax, the seller pays VAT to the budget. When returning goods, VAT payers are required to draw up a return certificate and issue an invoice. All this is carried out on the basis of an agreement between the counterparties, which stipulates that the supplier undertakes to take back the goods of inadequate quality.

The opposite situation can also happen. The supplier, working on a simplified basis, is not a VAT payer. The client, by preparing paperwork for his supplier upon returning the goods, may miss the tax. When purchasing this product, VAT was not paid to the budget, and the buyer still pays indirect tax when returning the product.

Return of Goods from VAT Defaulter to VAT Payer

2. The buyer adjusts the tax credit only on the condition that at the time of its implementation he is registered as a VAT payer and at the time of purchase he increased the amount of the tax credit. Moreover, as follows from the norms of paragraph.

In addition, it may be beneficial for the buyer to purchase a product while being a VAT payer, and return it by deregistering, and try, for example, to receive a budget refund. Example 1 The seller, a VAT payer, carried out in June 2021

Return of goods using simplified VAT

But is it possible for a wholesaler to deduct VAT in this situation, what needs to be done for this and how to reflect this in accounting? Experts from the Legal Consulting Service GARANT Elena Melnikova and Mikhail Aksenov answer.

RNA Magazine No. 8, April 2021 Accounting for the return of goods for VAT and income tax purposes is based on completely different criteria. For VAT, the status of the buyer and the fact whether he accepted the goods for registration are important. For income tax purposes, it matters when the return occurs and what kind of product is returned: quality or defective. Convenient diagrams will help you not to get confused when to act.

VAT documents when returning goods

RETURNING GOODS IS...

We can talk about returning goods if the return is made in accordance with legal requirements, that is, as a result of the supplier’s failure to comply with the terms of the contract. For example, if he delivered a low-quality, incomplete product, etc. 2 In these cases, the buyer has the right to refuse to fulfill the sales contract and demand a return of the money paid for the goods (hereinafter we will call all these cases “return of low-quality goods”). If the supplier has fulfilled its obligations properly, the provisions of the Civil Code of the Russian Federation do not allow the buyer to refuse the quality goods supplied3. An exception is made only for retail trade, where the opportunity to return quality goods is directly provided for by the Civil Code of the Russian Federation and the Law “On the Protection of Consumer Rights”4.

GOODS ACCEPTED FOR ACCOUNTING ARE RETURNED BY THE VAT PAYER

If defects are detected in the received goods, the buyer draws up a report and sends a claim to the seller. The return of the goods itself can be issued with a bill of lading with o.

When returning goods, the quantity of goods stipulated by the contract changes, which means that conditions arise under which the supplier must issue an adjustment invoice to the buyer5, reducing the number of goods shipped by the number returned by the buyer6. But, according to the Ministry of Finance of the Russian Federation, not in all cases of returning goods it is possible to issue adjustment invoices. The fact is that clause 3 of the Rules for Maintaining a Sales Book requires that invoices drawn up when returning goods accepted for accounting be registered in it7. Therefore, if the buyer, a VAT taxpayer, actually returns to the seller the goods that he accepted for accounting, the buyer must issue a regular invoice to the seller

on the returned goods, as if he were selling these goods to the seller8.

The Ministry of Finance of the Russian Federation in its explanations does not specify which goods can be considered accepted for accounting by the buyer. Such goods should include goods accepted by the buyer on the basis of shipping documents (i.e., if the buyer (his representative) signed for receipt of the goods).

The invoiced buyer is registered in the sales book during the period of return of goods, indicating transaction code 03 “Return of goods to the seller by the buyer”9.
NOTE!
The return of defective goods is not a return sale. Simply for VAT purposes it is issued by issuing an invoice10. In addition, we note that the Ministry of Finance and the Federal Tax Service in their explanations also do not call the return of low-quality goods accepted for accounting by the buyer “reverse sales”11. In accounting and for profit tax purposes, the buyer does not reflect sales revenue when returning low-quality goods. So, having received the goods back from the buyer, as well as the invoice drawn up by the buyer, the supplier will register it in the purchase book. At the same time, he will indicate transaction code 03 “Receipt by the seller of goods returned by the buyer”12.

Note!

VAT deduction in this case is made on the basis of clause 5 of Art.
171 of the Tax Code of the Russian Federation according to the special rules established by paragraph 4 of Art. 172 Tax Code of the Russian Federation13. And they provide that the supplier can claim VAT on returned goods in full after accounting for the corresponding adjustment operations in connection with the return of goods or refusal of goods, but no later than one year from the date of return or refusal
14. So, If the supplier receives back his goods and does not claim a deduction for it within a year, the right to deduct VAT will be lost.

This, for example, can happen if the buyer does not want to issue an invoice for the returned goods. In this case, the seller can take the risk and claim a VAT deduction based on his own regular or adjustment invoice.

Arbitration courts have repeatedly indicated to the tax authorities that the presence of an invoice issued by the buyer is not considered a prerequisite for applying the deduction. After all, the return of goods cannot be qualified as its reverse sale (ownership of the low-quality goods did not pass to the buyer), and the buyer is not obliged to issue an invoice to the seller15. To deduct refundable VAT, the seller only needs to make accounting adjustments, for example, reflect a reversal of sales, etc.16. Or accept VAT deduction based on your own invoice17. In addition, the norms of the Tax Code of the Russian Federation do not prohibit the seller from issuing adjustment invoices when returning goods capitalized by the buyer and deducting VAT on them on the basis of clause 13 of Art. 171 and paragraph 10 of Art. 172 of the Tax Code of the Russian Federation. But, as we understand, the above arguments can be used if the taxpayer is ready to dispute with the tax authorities in court, and, unfortunately, a 100% win cannot be guaranteed. We would also like to draw your attention to the fact that the above procedure for processing documents only applies when goods are actually returned to the supplier!

It happens that there is no point in returning a defective or damaged product to the supplier, since its consumer properties are completely lost. It is easier to hand over the damaged goods immediately for disposal, entrusting such efforts to the buyer. In this situation, according to the Ministry of Finance of the Russian Federation, nothing prevents the seller from issuing an adjustment invoice to the buyer, because the goods are not actually returned18.

Within five days from the date of signing by the parties of a bilateral act of non-conformity of goods or other similar document, the supplier is obliged to issue an adjustment invoice

19. Its supplier will register in the purchase book and deduct VAT on goods that will be disposed of20. At the same time, he will indicate transaction code 18 “Drawing up ... an adjustment invoice in connection with a change in the cost of shipped goods ... downward, including in the case of ... a decrease in the quantity (volume) of goods shipped ...”21.

NOTE!

When the basis for deducting VAT on returned goods is an adjustment invoice, the supplier deducts refundable VAT on the basis of clause 13 of Art.
171 of the Tax Code of the Russian Federation, and not on the basis of clause 5 of Art. 171 Tax Code of the Russian Federation. Therefore, the period during which the supplier has the right to claim a deduction is not limited to one year. The supplier deducts VAT on returned goods on the basis of an adjustment invoice, no later than three years from the date of its preparation22. The buyer
, if he is a VAT payer,
must restore the tax
previously accepted for deduction on goods transferred for disposal23. To do this, he registers in the sales book the earliest of the documents received - the primary document on the decrease in the value of purchased (received) goods (for example, an act of non-conformity of goods) or an adjustment invoice24. When registering an adjustment invoice, indicate transaction code 18. But there is no special code for registering a primary document. Therefore, when restoring VAT on the basis of an act (or other primary document), in the sales book you can indicate transaction code 21 “Operations for the restoration of tax amounts listed in ... paragraph 3 of Article 170 of the Tax Code of the Russian Federation”25.

THE BUYER – VAT PAYER RETURNS PART OF THE BATCH OF GOODS NOT ACCEPTED FOR ACCOUNTING

If the buyer immediately refuses to accept part of the consignment of delivered goods, that is, when accepting the goods, he made a note in the shipping documents or drew up an act on the established discrepancy in quantity and quality when accepting inventory items or another document recording the buyer’s refusal to accept low-quality goods (in including an act in the TORG-2 form), the seller must issue an adjustment invoice to the buyer

, reducing the quantity of goods shipped by the quantity that the buyer refuses to accept26.

An adjustment invoice must be drawn up within five days from the date of notification to the buyer of a change in the quantity of goods shipped27. This date should be considered the day the act of acceptance of the goods (discrepancies in quality and quantity) was signed by the supplier’s representative, and if the goods were accepted in his absence, then the date of receipt of such an act (claim, etc.) from the buyer. If the acceptance certificate is sent to the supplier by mail, the date of receipt of the correspondence can be confirmed by an envelope with the stamp of the post office through which it was received28.

In this situation, the buyer will claim VAT on the “original” invoice

only in relation to those goods that he accepted for accounting, indicating transaction code 0129 in the purchase book.
And the adjustment invoice will not be registered anywhere.
Salesman

, unlike the buyer,
will register the initial invoice in the sales book for the entire amount of VAT
indicated in it, determining the tax base on the date of shipment of the goods (transaction code 01)30. And only then, having issued an adjustment invoice, he will deduct VAT on goods returned by the buyer. In this case, the seller will register an adjustment invoice in the purchase book for the difference between the original and changed cost of goods (including in the case of clarification of the quantity of goods shipped) during the period of issuing the adjustment invoice31.

Let's look at this situation using an example.

Example.

On June 30, 2015, the supplier shipped 100 wall panels to the buyer at a price of RUB 1,180. (including VAT - 180 rubles). Upon acceptance of the delivered goods, it turned out that two panels had a color defect and the buyer refused to accept them. The number of accepted and defective panels is reflected in the inventory acceptance certificate. The supplier took back two defective panels.

When shipping 100 panels, the supplier issued invoice No. 100 dated June 30, 2015 for the amount of 118,000 rubles, including VAT - 18,000 rubles. The goods were also delivered to the buyer on 06/30/2015. The supplier issued an adjustment invoice No. 168 on 07/02/2015 for “minus 2 panels”. The amount to be reduced was RUB 2,360. (including VAT - 360 rubles).

Buyer

will register invoice No. 100 dated June 30, 2015 in the purchase book, but will deduct VAT only on 98 panels in the amount of 17,640 rubles. (180 RUR * 98 pcs.). In this case, he will indicate the transaction code 01. The buyer will not register the received adjustment invoice.

Provider

will register in the sales book for the second quarter invoice No. 100 dated June 30, 2015 in the amount of 118,000 rubles, including VAT - 18,000 rubles, and in the purchase book for the third quarter of 2015 - an adjustment invoice invoice No. 168 dated July 2, 2015 in the amount of RUB 2,360. (including VAT - 360 rubles).

For such a supplier operation, two codes established by the Federal Tax Service of the Russian Federation are suitable: code 03 “Receipt by the seller of goods returned by the buyer”32 and code 18 “Drawing up an adjustment invoice...”33.

The correct indication of transaction codes in the purchase book and in section 8 of the VAT return is necessary in order to explain to the tax authorities and the program that checks the invoices of counterparties among themselves where to look for the document on which the taxpayer declared VAT deduction: in the counterparty’s declaration, in the section 9 of his own VAT return (data from the sales book) or the taxpayer accepts VAT for deduction on his own adjustment invoice.

Considering that the deduction of VAT upon refusal of part of a consignment of goods is carried out by the seller on the basis of an adjustment invoice in the manner provided for in clause 10 of Art. 172 of the Tax Code of the Russian Federation, and not according to the rules of paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, which establishes the conditions for deducting VAT when returning goods, code 18 should be entered in the purchase book. Although it is possible through the separating sign “;” indicate two operation codes – 03 and 1834.

THE BUYER REFUSES TO ACCEPT THE ENTIRE LOT OF GOODS

If the buyer, payer or VAT evader refuses to accept the ENTIRE batch of goods, a note about this is made in the delivery note. In such a situation, the seller has no need to issue an adjustment invoice, because the delivery of goods can be considered failed, and the buyer’s operation to refuse the goods is not reflected in the accounting records

.
According to the Federal Tax Service and the Ministry of Finance35, if the buyer refuses the entire consignment of goods, the supplier will deduct VAT on the basis of his own invoice
, registering it in the purchase book, subject to the conditions established by clause 5 of Art.
171 of the Tax Code of the Russian Federation and clause 4 of Art. 172 of the Tax Code of the Russian Federation, that is, after reflecting in the accounting the corresponding adjustment operations in connection with the refusal of goods, but no later than one year from the date of refusal36. In this case, in the purchase book, the supplier will indicate transaction code 03 “Receipt by the seller of goods returned by the buyer”37. #FOOTNOTE# PART OF THE GOODS IS RETURNED BY A VAT NON-PAYER
If part of a low-quality batch of goods is returned by a VAT non-payer, for example, an organization applying the simplified tax system, the procedure for documenting VAT deduction from the supplier depends on whether the supplier issued an invoice to the buyer when shipping the goods or not.

Let us remind you that from October 1, 2014, the seller may not issue an invoice to a VAT defaulter if he has received his written consent to do so (clause 3 of Article 169 of the Tax Code of the Russian Federation). In this case, the sales book may contain primary documents confirming the shipment of goods (for example, invoices), or other documents (for example, an accounting statement) containing summary (summary) data on all “uninvoiced shipments” for the month and even for the quarter38. In this case, indicate operation code 26 “Drawing up primary accounting documents for the sale of goods (works, services), property rights to persons who are not VAT payers...”39.

If the supplier has issued an invoice for the shipped goods to the “special regime agent”, then when returning part of the shipment of goods, he must issue him an adjustment invoice within five days from the date the parties sign a document confirming the fact of the buyer’s consent (notification) about the reduction in value ( including quantity) of shipped goods (act of acceptance of goods, act of establishing discrepancies in the quality of goods, etc.)40. The supplier deducts VAT on returned goods on the basis of an adjustment invoice, registering it in the purchase book during the issuance period41. If an invoice was not issued when the goods were shipped, then there is no need to prepare an adjustment invoice. The basis for deducting VAT will be the primary document confirming the fact that the buyer has been notified of a change in the quantity of goods42.

In both cases, the supplier will deduct VAT on the difference between the tax amounts calculated based on the cost of goods shipped before and after the reduction.

Several transaction codes are suitable to reflect the return of goods by a VAT non-payer. The Letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD-4-3/ [email protected] contains code 16, which must be indicated when the seller receives goods returned by a buyer who is not a VAT payer, with the exception of operations listed under code 17 (code 17 – this is the return of goods by an individual paid in cash). And code 18, which is indicated when VAT is deducted on an issued adjustment invoice. When choosing a transaction code, you can be guided by the following rule: if the seller has issued an adjustment invoice, he should indicate code 18 in the purchase book, because if there is an adjustment invoice, it does not matter whether the buyer is a VAT payer or not. And code 16 must be indicated only when, instead of an adjustment invoice, the deduction is made on the basis of a primary document. In this case, having seen transaction code 16 in section 8 of the supplier’s declaration, the tax authorities will understand why they cannot find an invoice for the deduction either in the seller’s sales book (in section 9 of the VAT declaration) or in the buyer’s VAT declaration.

RETURN OF GOODS IN RETAIL

If a retail buyer returns goods paid for in cash, in order for the seller to deduct VAT, documents confirming the acceptance of the returned goods for registration are sufficient. On the day the goods are accepted for accounting, the seller will register a cash receipt order in the purchase book, according to which the buyer received money for the returned goods43. In this case, the seller will indicate transaction code 17 “Receipt by the seller of goods returned by the buyer – an individual, paid in cash”44.

If the goods were paid for by bank transfer, then VAT documents should be prepared in the same way as when returning goods from a VAT defaulter in wholesale trade, that is, on the basis of an adjustment invoice or a primary return document.

As we can see, in order to correctly process the return of goods and reflect such transactions in tax registers for VAT, the seller and buyer must take into account all the circumstances under which this return occurs.

Return of goods from a VAT non-payer buyer in 2021

There is no reason for these “simplistic people” to be afraid. After all, everything that was written in my article about the invoice concerned exclusively buyers who pay VAT. If the goods are returned by a “simplified” buyer, then he should not issue any invoice to the supplier, because he is a “simplified” buyer.

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For the buyer, VAT will remain in the sales book, even if defects are identified in the invoices. Let's start with returning low-quality goods. Table 1 (shown below) reflects all the main cases of returning low-quality goods: Table 1. Return of low-quality goods (finished products) Who returns the goods and under what conditions Basis for deducting VAT Accounting entries 2 legal entity paying VAT, if the goods were accepted for accounting (there was wiring D41K60)

Returning goods from a VAT evader

The first case in which goods are returned from a VAT evader is the case when a full batch of products is returned (all products are taken into account). Let's look at the adoption sequence. First, the seller registers the invoice in the document containing information about purchases, which was registered for the release in the document registering sales. This invoice is registered on the date on which the returned goods were accepted for accounting, according to the return invoice.

“... when a preliminary (advance) payment is returned to a VAT non-payer, the supplier’s tax obligations are not adjusted, regardless of the reasons for such a return, including in connection with the termination of an agreement for the supply of goods/services"

Return of goods from a buyer who does not pay VAT in 2021-2021

the buyer is the owner of the goods). By decision of the Supreme Arbitration Court of the Russian Federation dated May 19, 2021 N 3943/11, this approach was recognized as consistent with current tax legislation. 2880 In letter dated 08.24.15 No. 03-03-06/2/48576, the Ministry of Finance reminded that the object of VAT taxation is transactions involving the sale of goods (works, services). According to paragraph 1 of Article 39 of the Tax Code, the sale of goods is recognized as the transfer of ownership of goods on a compensation basis, and in cases provided for by the Tax Code, the transfer of ownership of goods on a free basis.

For a “simplified” buyer, different rules apply. If the buyer applies the simplified tax system, the buyer applying the simplified tax system is not a VAT payer, with the exception of the tax payable when importing goods into the territory of the Russian Federation, and VAT paid in accordance with Art. 174.1 of the Tax Code of the Russian Federation when carrying out operations under a simple partnership agreement (joint activity agreement), investment partnership, trust management of property or in connection with a concession agreement (clause

Returning goods from a VAT evader

Income tax. Revenue from the sale of returned goods must be reflected on the date of their direct return to the seller. Not so long ago, the Ministry of Finance expressed exactly this position. The purchase price of the returned goods themselves can be included as an expense. Along the way, you can take into account other costs associated with such reverse sale of goods, for example, transportation costs.

In a letter dated 05/20/2021 No. 10562/6/99-99-19-03-02-15, tax authorities reminded that tax invoices in the case of the supply of goods/services to a buyer who does not pay VAT are registered in the Unified Taxpayer Tax Register and are not issued to the recipient (buyer) /services.

What are the features of returning goods with VAT under the simplified tax system?

The Federal Tax Service of Russia, in its letter dated May 14, 2021 No. ED-4-3/ [email protected], confirmed adherence to the standards specified by the Ministry of Finance. At the same time, the fiscal department reminded that the seller can apply a deduction for returned goods only for a year from the date of formalized refusal of the goods or its return by the buyer (clause 4 of Article 172 of the Tax Code of the Russian Federation).

in case of short delivery of goods (Articles 465 and 466 of the Civil Code of the Russian Federation);
deliveries with a violation of the assortment (Articles 467 and 468 of the Civil Code of the Russian Federation);
deliveries without proper packaging or in violation of the integrity of the packaging (Articles 481 and 482 of the Civil Code of the Russian Federation);
the presence of a marriage (Article 475 of the Civil Code of the Russian Federation);
detection of shortages (Articles 479 and 480 of the Civil Code of the Russian Federation);
if the seller did not transfer accessories or documents related to the goods within the prescribed period (Article 464 of the Civil Code of the Russian Federation).

Full return of goods to the supplier who failed to pay VAT by the payer

Description of the posting Document-basis Receipt of the claim before the end of the current year (cancellation is carried out based on the initial sale) 62 90-Sales 118,000 Accrued proceeds from the sale of goods (October) Invoice and invoice 62 51 11,800 The buyer was returned money for defective goods (October) Payment order, bank statement, claim from buyer 90 68-VAT 18,000 VAT charged (October) Account 90 41 100,000 Cost of goods sold (October) written off 118,000 – 18,000 = 100,000 rub. Accounting certificate 62 90-Sales 11,800 Reversal of revenue from defective goods (10 pcs.) (November) 118,000 rub. : 100 pieces. × 10pcs. = 118,00 rub. Accounting certificate 90 68-VAT 1,800 VAT was reversed on defective goods (10 pcs.) (November) 18,000 rub. : 100 pieces. × 10pcs. = 1800 rub.

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Civil Code), or if the buyer did not receive all necessary accessories and documents related to the goods within the prescribed period (Article 464 of the Civil Code). The basis for termination of the contract will also be the fact that the seller released the goods to the buyer in a smaller quantity than was agreed (Article 466 of the Civil Code) or it turned out to be of inadequate quality (Article 475 of the Civil Code). Plus, the parties to the sale and purchase agreement by virtue of freedom of contract are free to agree on the return of goods for other reasons, for example due to lack of demand for products, etc. Object of VAT taxation In general, the sale of goods (work, services) on the territory of the Russian Federation is subject to VAT taxation (clause 1 of Article 146 of the Tax Code). At the same time, paragraph 5 of Art.

VAT deduction when returning goods from a simplified seller

At the same time, with regard to the return of goods by VAT non-payers, the regulatory authorities in their 2021 letters distinguished between situations in which we are talking about the return of the entire batch of goods or when the goods are returned partially (that is, when we are talking about a decrease in the number of goods shipped).

They explained that when such persons return the entire batch of shipped goods, both accepted and not accepted for registration, one should be guided by clause 5 of Art. 171 Tax Code of the Russian Federation. In this case, the invoice registered by the seller in the sales book when shipping goods is registered by him in the purchase book as the right to tax deductions arises, taking into account the provisions of clause 4 of Art. 172 of the Tax Code of the Russian Federation. According to paragraph 4 of Art. 172 of the Tax Code of the Russian Federation deductions of tax amounts specified in paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, are carried out in full after the corresponding adjustment operations are reflected in the accounting in connection with the return of goods or refusal of goods (work, services), but no later than one year from the date of return or refusal.

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What you need to pay attention to when returning goods from a buyer in 1C 8.3

Registration of the operation of returning goods from the buyer in 1C 8.3 Accounting depends on some nuances:

whether the buyer is a VAT payer;
whether the goods are registered with the buyer before they are returned;
the entire batch of goods or only part of it is returned.

There is a solution for every situation. You can familiarize yourself with the design in 1C and regulations in the table.

When returning goods by VAT non-payers, suppliers apply the general procedure for applying and processing deductions provided for in clause 5, clause 13 of Art. 171 Tax Code of the Russian Federation, clause 4, clause 10 art. 172 of the Tax Code of the Russian Federation (Letter dated May 14, 2013 N ED-4-3/ [email protected] ):
when part of the goods is returned by the supplier, an adjustment invoice is generated and reflected in the purchase book;
When returning an entire item, the supplier records the original invoice issued for that item in the purchase ledger.
As for the case of signing an agreement on non-issuance of invoices between a supplier and a buyer who does not pay VAT, this situation is not clearly established in the legislation. In our opinion, the supplier has the right to deduct VAT, calculated earlier upon shipment, on the basis of a primary document (for example, a shipping invoice), which must be registered in the purchase book (subclause 1, clause 3, article 169 of the Tax Code of the Russian Federation, Letter dated January 27 .2015 N ED-4-15/ [email protected] ).
See also Return of goods (from the recording of the broadcast on February 6, 2019)

Let's consider how to return goods from a buyer in various circumstances and what transactions are generated by 1C Accounting 8.3 in each case.

Refund of money for undelivered goods with VAT simplified

Despite the fact that the simplifier received the money under a payment order in which the VAT amount was allocated, he still has no grounds for issuing an invoice. And the supplier does not need the buyer (even if he were not a simplifier) to deduct advance VAT at all. The supplier records in the purchase ledger his invoice issued to the buyer upon receipt of the advance payment.

However, this Letter does not specify for what reasons the goods are returned - it does not clearly refer to the fact that the situation discussed in the Letter includes the return of quality goods from VAT non-payers.

Return of goods from the buyer (VAT defaulter) in 1C Accounting 8 edition 3.0

Civil legislation also provides for a number of cases when the buyer has the right to unilaterally withdraw from the purchase and sale agreement and return the funds previously paid for it in accordance with Art. 464, 466, 475 Civil Code of the Russian Federation.

Inappropriate quantity;
Range;
Inadequate quality;
Completeness;

It should also be noted that in accordance with paragraph 1 and paragraph 2 of Art. 475 of the Civil Code of the Russian Federation, in the event of a significant violation of the requirements for the quality of goods, the buyer has the right, at his own discretion: - to refuse to execute the purchase and sale agreement and demand the return of the amount of money paid for the goods; - demand the replacement of goods of inadequate quality with goods that comply with the contract.

In the previous article, we already looked at an example of reflecting, in the 1C Accounting program, the return of goods from a buyer who pays VAT. In this article we will look at the features of reflecting the return of goods from a buyer who applies special tax regimes and is also exempt from VAT.

Example. The organization "INCOM PLUS" sold to the buyer LLC "HERMES" a batch of goods in the amount of 25 pieces, in the amount of 75,000 rubles (VAT incl. 11,440.68 rubles). After accepting the goods, the buyer discovered a defect in the shipment. In accordance with the contract, low-quality goods were returned from the buyer. The buyer is not a VAT payer; an agreement has been concluded between the buyer and seller not to issue invoices.

For example, we need to sell a product. Let's go to the "Sales" section and create a document "Sales (act, invoice)" with the type of operation Goods. Let's select a buyer, indicate the contract with the buyer and fill out the Products tabular section. Let's review the document. The execution of the implementation document and the result of its implementation are presented in Fig. 1.

Picture 1.

If there is a written consent of the parties to the transaction not to draw up invoices, then the seller does not issue either advance or shipping invoices to the buyer who is not a VAT payer (exempt from paying VAT in accordance with Articles 145, 145.1 of the Tax Code of the Russian Federation). - textures. Therefore, in our example, we do not create an issued invoice document. However, when posting the document “Sales (act, invoice)”, the “VAT Sales” register will be generated. The sales book will display an entry with transaction type code 26. Fig. 2.

Figure 2.

It should be noted that this code was introduced in accordance with Letter of the Federal Tax Service of Russia dated January 22, 2015 N ГД-4-3/ [email protected] , the seller must indicate when reflecting information from primary accounting documents in the case of shipment of goods (performance of work, provision of services ) persons who are not VAT payers (for example, simplifiers), and persons exempt from the duties of a payer of this tax. That is, code 26 was used in a situation where an invoice was not issued. If the seller, for example, issued an invoice to the buyer - an individual, then in the sales book when selling goods (works, services) he had to indicate code 01.

For the convenience of reflecting the operation of returning goods, let’s go to the “Sales” section, select the document “Sales (act, invoice)” and, based on the document, create the document “Return from the buyer”. The created document will be automatically filled with the implementation document data. Since the buyer does not issue an invoice, at the bottom of the document it is necessary to clear the flag in the “Invoice No.” detail. Let's review the document.

When posting the document, a reversal will be generated at the cost of goods sold, part of the revenue will be reversed, and part of the accrued VAT will be reversed. Also, when posting the document, an accumulation register “VAT presented” will be generated. The execution of the “Return from the Buyer” document and the result of its implementation are presented in Fig. 3.

Figure 3.

Since the Tax Code of the Russian Federation does not establish exceptions from the general procedure for applying deductions when returning goods by persons who do not pay VAT. Therefore, the right to deduction provided for in paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, remains with the seller. If a buyer who is not a VAT payer returns the entire batch of shipped goods, then as the right to a tax deduction arises, the seller registers in the purchase book the invoice that was registered by him in the sales book when the goods were shipped.

To reflect the operation of deducting VAT amounts for returning goods in the program, you can perform it using the regulatory document “Creating purchase ledger entries.” When posting a document in accounting, VAT is accepted for deduction (Dt68.02 - Kt19.03), the “VAT Presented” register is written off and an entry is created in the “VAT Purchases” register (Purchases Book). Rice. 4.

Figure 4.

To complete the example, let’s generate the “Purchase Book” report and make sure that the result is reflected correctly. Rice. 5.

Figure 5.

It should also be noted that if only part of the goods is returned, the seller must issue the buyer an adjustment invoice for the cost of the returned goods. This procedure applies to goods both accepted and not accepted for registration by the buyer. Such conclusions are contained in letters from the Ministry of Finance of Russia dated March 19, 2013 No. 03-07-15/8473, dated May 14, 2013 No. ED-4-3 / [email protected] It should be noted that previously the financial department recommended issuing adjustment invoices as in case of partial or full return of goods by a buyer who does not pay VAT in accordance with (letter of the Ministry of Finance of Russia dated May 16, 2012 No. 03-07-09/56). To reflect this operation, you must use the “Implementation adjustment” document.

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Return of Goods from the Simplified Person to the VAT Payer in 2021

In this situation, the seller is given the right to deduct VAT by paragraph 5 of Article 171 of the Tax Code, and the conditions for applying this deduction are contained in paragraph 4 of Article 172 of the Code. It says that the deduction is made in full after the corresponding adjustment operations in connection with the return of goods or refusal of goods (work, services) are reflected in the accounting records, but no later than one year from the date of return or refusal.

e. there is a failure to fulfill the contract); an agreement (such a clause on the return of proper quality may be specified in the contract, or may exist in the form of implementing the rules on the buyer’s responsibility if he does not pay the full amount for it on time).

Return of Goods from VAT Defaulter to VAT Payer

and this did not stop us from carrying out corrections. True, there were different opinions when to issue a correction - on the day the goods were returned - or on the date of return of payment. This issue has not yet been regulated. Example: 05/31/11 you were returned 100% of the paid goods, Kt 361 was formed 06/01/11 you returned the money What number of corr.

Quote FyDD People, in my opinion you are playing it safe through the roof. In the wording from the Tax Code we are talking about the return of the paid goods, then the money must be returned otherwise BUT it remains on prepayment - Kt 361sch. Similar rules were in the old law: 4.5.3. A change in the amount of the tax due to the tax payer when changing the compensation for the delivery of goods (services) given to persons who were not payers of the tax at the time of such delivery is only allowed: a) in case of a change in the earlier delivery of goods in power Postalnik with surcharge will be given penny compensation for their worth;

b) when reviewing prices associated with guaranteed replacement of goods

Return of Goods from the Simplified Person to the VAT Payer in 2021

Later, the buyer returned the goods to the supplier due to a violation of the terms of the supply agreement regarding the assortment. Should VAT be charged when returning goods to the supplier? Under a supply agreement, the supplier-seller engaged in business activities undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, home and other similar use (Article

It doesn’t matter whether the company has 1 or 100 invoices. The tax must be transferred to the budget before the 25th day inclusive of the month following the quarter in which the company issued an invoice to the buyer (clause 4 of Article 174 of the Tax Code of the Russian Federation)

Return of goods by a buyer who is not a VAT payer

If a company, in order to save on taxes, instead of recruiting a staff of employees, has entered into contracts for the provision of services with several individual entrepreneurs, tax authorities can still recognize the work of such individual entrepreneurs as labor activity and hold the cunning employer accountable for evading the duties of a tax agent for personal income tax.

Should VAT be charged when returning goods to the supplier? Under a supply agreement, a supplier-seller engaged in business activities undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, home and other similar use (Article 506 Civil Code of the Russian Federation)

Refusal of VAT payers to work with companies using the simplified tax system

After all, when the seller does not pay VAT, he does not include the tax amount in the price of the goods. This means that he can sell them cheaper (for example, 18% of the cost). And you, in turn, as a buyer, will be able to include the entire cost of the purchased goods in expenses that reduce the tax base for income tax.

Solution #1 . Of course, you can demand that the supplier on the simplified tax system still issue you an invoice and highlight VAT in it. Sometimes simplifiers, in order not to lose customers, agree to such actions. However, this is unlikely to bring any benefit to either party other than a headache.

Accounting for VAT when returning goods

It should be noted here that both specialists from the Ministry of Finance and specialists from the Federal Tax Service are unanimous in their opinion - the return of goods, the ownership of which has transferred to the buyer, is actually a reverse sale. This is stated in letters of the Ministry of Finance No. 03-03-04/1/475 dated May 24, 2021, Federal Tax Service Department No. 19-11/36207 dated April 19, 2021, No. N 16-15/113543 dated October 28, 2021.

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The situation is completely different when returning a low-quality product. In accordance with civil law, in this case the contract is terminated because one of the parties has not fulfilled its obligations under it. Consequently, ownership of the goods does not pass to the buyer, and when returning the goods, other documents are drawn up. A complaint is made in writing to the seller, an act is drawn up which indicates the shortcomings due to which the goods cannot be accepted (inadequate quality, inconsistency of assortment, quantity, etc.), if the money for the goods was previously transferred to the supplier, their return is issued. How should a seller account for VAT? After all, upon sale, he reflected the amount of tax in the sales book. The Tax Code contains rules regulating this issue. Thus, according to the fifth paragraph of Article 171, in the event of a return of goods, the seller accepts for deduction the previously accrued tax amount or the amount of tax paid. The fourth paragraph of Article 172 of the Code states that the full amount of tax is accepted for deduction after operations to return goods have been recorded in accounting. The seller will be able to deduct the amount of VAT within one year from the date of return, on the basis of an adjustment invoice, which he himself issues for the cost of the returned goods. The Ministry of Finance, the possibility of deduction and the procedure for drawing up invoices depends on the fact that the buyer accepts the goods for accounting. Thus, according to the explanations of the financial department (see letters dated 03/02/2021 No. 03-07-09/17 and dated 02/27/2021 No. 03-07-09/11), if the goods were accepted for accounting by the buyer, he issues an invoice for return, if not accepted - the seller issues an adjustment invoice. However, if, in accordance with the norms of Civil Law, the contract in such a situation is declared invalid, it is unclear what kind of invoice from the buyer we can talk about. In our opinion, when returning goods on the grounds specified in the Civil Code, when the transaction is declared invalid, therefore there is no fact of sale, as a result of which the seller makes corrections to his accounting, and issues an adjustment invoice for the amount of VAT accrued for payment.

Return of goods by a VAT non-payer

Based on these documents, if other necessary conditions are met, input VAT can be deducted. All this follows from paragraph 1 of Article 169, paragraph 5 of Article 171, paragraphs 1 and 4 of Article 172 of the Tax Code of the Russian Federation, paragraph 1 of Section II of Appendix 4 to Resolution of the Government of the Russian Federation of December 26, 2021 No. 1137 and is confirmed in letters of the Ministry of Finance of Russia dated March 19, 2021 No. 03-07-15/8473, dated July 31, 2021 No. 03-07-09/96, dated May 16, 2021 No. 03-07-09/56, Federal Tax Service of Russia dated May 14, 2021 No. ED-4-3/8562.

“Hermes” took into account the returned goods as materials (later they will be used in the production of awning structures for summer cafes) on the basis of an invoice in the form No. TORG-12. The cost of the goods that were returned by Alfa is 13,000 rubles.

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VAT deduction when returning goods

Deductions of the specified tax amounts are made in full after the corresponding adjustment operations in connection with the return of goods or refusal of them are reflected in the accounting records, but no later than one year from the date of return or refusal (clause 4 of Article 172 of the Tax Code of the Russian Federation).

According to paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, the amounts of VAT presented by the seller to the buyer and paid by the seller to the budget when selling goods are subject to deduction in the event of the return of these goods to the seller (including during the warranty period) or refusal of them.

Buyer Return Procedure

The buyer may exercise the right to refuse goods that were purchased under a sales contract, as well as the right to demand a refund of the amount paid for the goods, if:

the seller transferred the goods in quantities less than those specified in the contract;
a discrepancy between the range of transferred goods and the data in the contract was discovered;
The product was found with irreparable quality defects in the form of defects or non-compliance with parameters.
a fact was discovered that the product package did not correspond to that specified in the documents.

The parties to the contract may provide other reasons for the return, but if the above or other grounds are absent, the buyer does not have the right to demand a refund under the current sales contract.

Return may be possible by bilateral agreement: after it, the contract is considered terminated (Article 450 of the Civil Code of the Russian Federation). A document confirming termination must be made in the same form as the contract.

Returning goods may be possible before the invoice is certified and after, which means when ownership changes.

Products that do not meet the quality may be returned only with the consent of both parties. In this case, the seller and buyer change places for a while. Returns due to poor quality are subject to invoicing by the former buyer to the supplier for an amount equivalent to the product being returned.

If there was a fact of returning a product of inadequate quality, then in this case it is necessary to draw up a report on the discrepancy or defect, according to which the return process took place.

Returning goods from the VAT simplifier

The supplier himself issues an adjustment invoice, which will reflect the decrease in the quantity of previously shipped goods. Based on this adjustment invoice, the supplier accepts for deduction of VAT returned by the simplifier.

If the buyer returns high-quality goods, for example, they are not in demand, and the seller is ready to accept them back, then the reverse sale is obvious (for more information on this, see “How to return correctly and not miscalculate taxes” on pages 8, 9 “UNP” No. 26, 2021).

How to reflect the return of goods from the buyer in the VAT return

The procedure for displaying the return of goods from the buyer in the VAT return directly depends on the reasons for the return.

If the goods were not accepted by the buyer, that is, ownership of the goods was never transferred, then the proceeds from the shipped goods are displayed in the VAT return (line 010 - 020 of section 3 of the VAT return is completed). When returning goods, VAT is deducted on the amount of the returned goods - the basis is the supplier's adjustment invoice.

If the goods were nevertheless registered by the buyer, then it is necessary to carry out a “reverse sale”. Initially, it is necessary to display the proceeds from sales in lines 010 - 020 of section 3 of the VAT return, and upon the fact of returning the goods, it is necessary to display the VAT deduction, but only on the basis of the invoice drawn up by the buyer.