Reflection of VAT on advances in financial statements

Creating a document debiting from a current account

Creating a document through the menu: Bank – Bank statements – “Add” – transaction type Payment to supplier

Filling out the document header (Fig. 382):

• In the From – the date of the bank statement;
• In the Bank account – the current account from which funds were written off;
• In the Amount – the amount of the transaction;
• In the line Accounting account – one of the cash accounting accounts, on the credit of which an entry will be made to write off funds;
• In the lines Input number and Input date - the number and date of the payment order on the basis of which the transfer was made.

• ke Recipient, indicate the supplier to whom the funds were transferred;
• In the Recipient's account , indicate the current account of the recipient of the funds;

Filling out the tabular part of the document (Fig. 382):

• In the Contract , indicate the agreement with the supplier;

• In the line VAT rate VAT field , it must be checked and adjusted if necessary;
• In the line Settlement account, account 60.01 “Settlements with suppliers and contractors” must be indicated;
• In the Advance Account , account 60.02 “Settlements for advances issued” must be indicated.

• In the line Cash Flow Item, the cash flow item is indicated; analytical accounting will be kept for it in cash accounts;
• In the line Purpose of payment - the purpose of payment, which was in the payment order.

Rice. 382

Mixed method

A mixed method of repaying advances and debts can be used:

• when several settlements are made with the organization and for each of them a different method of offsetting the advance is established;
• if the company has a large number of contracts with the counterparty. Calculations for each agreement may differ. In other words, a payment document can be used to make payment under two or three agreements (specified in the purpose of payment), and for each of them - the exact amount, account and method of offset.

In this case, you need to use the list attribute in the payment documents, the list of documents (when paying by document) in the documents (Fig. 3).

Rice. 3

In the payment document, you can determine under which agreement the payment is made, how the offset is carried out, which document is paid, in what amount, etc.

Postings for payment to the supplier in advance

• Posting a document – ​​“Post” ,
• View transactions – button “Result of document posting” (Fig. 383)

Rice. 383

As a result of posting the document, an entry was made according to Dt 60.02 “Calculations for advances issued.” This means that the program recognized this payment as an advance to the supplier. Those. payment to the supplier was made earlier than our organization received goods and materials (works or services) from him.

Props “Do not repay the debt” or “Do not pay off the advance”

As we have already found out earlier, in payment documents it is possible not to repay the debt (the amount will be taken into account in the advances account), and in documents for the movement of goods it is possible not to include the advance payment (the amount will be taken into account in the specified settlement account by the counterparty).

This option for automating mutual settlements is implemented for use in the following cases:

1. Payment for goods (to the supplier or from the buyer) occurs in two parts (advance and repayment, indicated in the purpose of payment).

If this is an advance payment, then accordingly no debt is repaid and it is necessary to indicate in the debt repayment details: do not repay

.
When the second part of the payment is received, it is indicated in the document automatically
or
according to the document
. This will allow you to close the debt on the settlement document or determine the new amount of the advance due to an overpayment.

2. The organization accepts all received or transferred payment as an advance and only with documents of receipt and sale of goods and materials, works and services, this advance is automatically

or
according to the document
. This method will allow you to determine the amount of the uncovered advance or the amount of debt (to the buyer or supplier).

3. Goods are sold only against the debt with the supplier; the existing advance is used for the implementation of other transactions, so it cannot be offset. In this case, the receipt and sale of goods and materials, works, services are taken into account in the account of settlements with the counterparty, information about the amount of the uncovered advance is stored, and it can also be adjusted whether previously received advances are credited or not, without editing the accounts for accounting with the counterparty.

When selecting these options, the Advance Settlement Account

, and in cash flow documents with suppliers and contractors -
settlement account
.

Checking the advance payment to the counterparty

Check the correctness of the postings generated when posting a payment document to the supplier, and the postings generated when receiving inventory items from him. To do this, it is necessary to create a balance sheet for account 60 “Settlements with suppliers and contractors”:

• Menu Reports – Account balance sheet ;
• Specify the period , select Account (in the example – 60);
• Set the selection by Contractor – Fittings;
• Click the Generate report (Fig. 384) .

Rice. 384

From the balance sheet it is clear that the same balance in the amount of 157,000 rubles is reflected in the debit of account 60.02 “Settlements for advances issued” and in the credit of account 60.01 “Settlements with suppliers and contractors”.

Those. for the same supplier Fittings, for the same contract Sales and purchase agreement No. 07/01 shows the expanded balance of subaccounts to account 60 “Settlements with suppliers and contractors”.

This is NOT correct, because... in this situation, the balance should not remain on the account.

Most likely, this problem was caused by a difference in the timing of the documents. Let's see in what sequence the documents should have been processed:

• document Write-off from the current account in the amount of 157,000 rubles. dated January 17, 2013;
• document Receipt of goods and services in the amount of 157,000 rubles. from 01/24/2013

Those. in time, the transaction for writing off funds comes first and the posting generated by this document is correct: Dt 60.02 Kt 51 – advance payment to the supplier is reflected ;

The entries made in the document Receipt of goods and services Dt 10.01 Kt 60.01 and Dt 19.03 Kt 60.01 are also correct.

But because the document of receipt of goods and materials is later than the document of payment, then it must generate another transaction: Dt 60.01 Kt 60.02 - offset of the advance payment issued to the supplier .

In order for this posting to be automatically generated, open the Receipt of goods and services and re-post it.

As a result of re-posting the document, a posting will be generated to offset the advance payment (Fig. 385).

Rice. 385

After re-posting the document, once again create a balance sheet for account 60 “Settlements with suppliers and contractors” - for the counterparty Fittings (Fig. 386).

Rice. 386

From the balance sheet it is clear that there is no and this is correct.

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Advance payments - features of accounting and tax accounting

Berezkin I.V. Published in issue: Accountant Consultant No. 2 / 2005

The provisions of contracts (agreements) concluded by organizations often provide for advance payments and (or) prepayment for goods supplied (work performed, services provided).

Conditions for advance payment, in particular, for goods under a sales contract are regulated by the provisions of Article 487 of the Civil Code of the Russian Federation.

Putting forward demands for advance payment for products and (or) advance payment for upcoming work (services) is intended to ensure compliance with the terms of the concluded agreement. It is assumed that if the buyer has paid for the products (work, services) in advance, then this already to some extent indicates the buyer’s readiness to fulfill the conditions of the concluded contract. In addition, an advance is intended to provide the seller with the funds necessary to manufacture products, perform work, and provide services.

In practice, the conditions for advance payment of products ready for shipment provide for advance payments by the buyer of up to 100 percent of the cost of the product. In terms of work performed (services provided), as a rule, we are talking about the provision of advances in the range of 30-50 percent of the cost of work (services).

The agreements of the parties to the contract may provide for any amount of advance payment (advance payment), unless separate requirements in this part are imposed by current legislation.

The allocation of advance payments by institutions financed from the federal budget is strictly regulated.

For example, Decree of the Government of the Russian Federation dated June 22, 1994 No. 745 “On advance payment of contract work on construction sites for federal state needs” determines that advance payment of part of the cost of contract work under agreements (contracts) with contractors on construction sites and sites financed for The account of funds from the federal budget of the Russian Federation amounts to up to 30 percent of the established limit of capital investments for the specified construction projects and objects.

In cases where the amount of advance payments under certain contracts (agreements) is not regulated by the provisions of regulatory legal acts, the parties have the right to independently determine the size and procedure for allocating these payments.

It should be taken into account that if the seller, who has received the prepayment amount, does not fulfill the obligation to transfer the goods within the prescribed period, the purchasing organization, in accordance with Article 487 of the Civil Code of the Russian Federation, has the right to demand the transfer of the paid goods or the return of the prepayment amount for goods not sold by the seller.

In addition, in the event that the seller does not fulfill the obligation to transfer the pre-paid goods and the purchase and sale agreements do not otherwise provide for the amount of the pre-payment, interest is payable on the amount of the pre-payment for the use of other people's funds (Article 395 of the Civil Code of the Russian Federation) from the day when the goods are transferred under the contract should have been made before the day the goods were transferred to the buyer or the prepaid amount was returned to him. In this case, the agreement may provide for the seller’s obligation to pay interest on the amount of the advance payment from the date of receipt of this amount from the buyer.

The concept of an advance is similar to the concept of a deposit, which, according to Article 380 of the Civil Code of the Russian Federation, is understood as a sum of money issued by one of the contracting parties against payments due from it under the contract to the other party, as proof of the conclusion of the contract and to ensure its execution.

The agreement on the deposit, regardless of its amount, must be in writing.

If there is any doubt as to whether the amount paid towards payments due from the party under the agreement is a deposit, this amount is considered paid as an advance, unless otherwise proven (clause 3 of Article 380 of the Civil Code of the Russian Federation).

The main difference between a deposit and an advance is the fact that in the event of non-fulfillment of the contract, it remains with one of the parties to the contract. If the party that gave the deposit is responsible for non-fulfillment of the contract, it remains with the other party; if the party that received the deposit is responsible, it is obliged to pay the other party double the amount of the deposit (Article 381 of the Civil Code of the Russian Federation). In addition, the party responsible for failure to fulfill the contract is obliged to compensate the other party for losses, minus the amount of the deposit, unless otherwise provided in the contract.

It should be taken into account that the subject of this publication does not include advance payments of taxes and fees (income tax, unified social tax, etc.) that organizations must pay in accordance with the provisions of tax legislation.

This article also does not cover advances given to employees on wages.

Accounting for advance payment amounts

According to the provisions of the Chart of Accounts (Instructions for using the Chart of Accounts), accounting for the amounts of advances received and (or) issued is organized on balance sheet accounts associated with payments for shipped products (work performed, services rendered).

To record the amounts of advance payments (prepayment) to balance sheet accounts, separate accounting subaccounts are opened.

In particular, advances issued to suppliers and contractors are accounted for separately on balance sheet account 60 “Settlements with suppliers and contractors”, the amounts of advances received and prepayments from buyers and customers are recorded separately on balance sheet account 62 “Settlements with buyers and customers”

If settlements with counterparties are reflected in the organization’s accounting using balance sheet account 76 “Settlements with various debtors and creditors,” separate subaccounts can also be opened for this account to record the amounts of advances issued and (or) received.

Accounting subaccounts can be assigned the following names - “Calculations for advances issued”, “Calculations for advances received”, etc.

Taking into account the provisions of Article 6 of the Law on Accounting and the norms of PBU 1/98, the Working Chart of Accounts adopted in each organization, containing synthetic and analytical accounts, is necessarily approved by the accounting policy of the organization used for accounting purposes. It is in the Working Chart of Accounts that subaccounts are provided for recording the amounts of advances received (issued).

When developing the Working Chart of Accounts, you should take into account the requirements of the Instructions for the use of the Chart of Accounts on the organization and maintenance of analytical accounting for the corresponding balance sheet account.

For example, according to the explanations to balance sheet account 62, the construction of analytical accounting should provide the ability to obtain the necessary data on: buyers and customers on settlement documents for which payment has not yet arrived; buyers and customers on payment documents not paid on time; advances received; bills for which the due date for receipt of funds has not yet arrived; bills discounted (discounted) in banks; bills for which funds were not received on time.

When reflecting business transactions for the receipt and (or) transfer of advance payments, one should take into account the norms of PBU 9/99 and PBU 10/99, according to which these amounts do not relate, respectively , to the amounts of income from the sale of products (works, services) and the organization’s expenses associated with production and sale of products (goods), performance of work, provision of services.

If, under the terms of concluded contracts (agreements), an organization transfers an advance amount towards future deliveries of products (performance of work, provision of services), they cannot be reflected as part of the organization’s expenses in accordance with paragraph 3 of PBU 10/99. Only upon delivery of products (performance of work, provision of services) the corresponding amounts are recognized as part of the organization’s expenses.

In this case, the following entries are made in the accounting records of the organization:

debit of account 60, subaccount “Settlements for advances issued” credit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, etc. - transfer of funds in the order of advance payments for upcoming deliveries of products, construction and installation and other work performed, services provided;

debit of account 76, subaccount “Settlements for advances issued” credit of accounts 51, 52, etc. - transfer of funds in the order of advance payments for settlements accounted for on balance sheet account 76;

debit of account 08 “Investments in non-current assets” credit of accounts 60, 76 - the cost of supplied fixed assets, intangible assets, accepted work on the construction of facilities, etc.;

debit of accounts 10 “Materials”, 41 “Goods” credit of accounts 60, 76 - cost of acquired inventories;

debit of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 29 “Service production and facilities”, 44 “Sales expenses” credit of accounts 60, 76 - cost of accepted work ( services);

debit of accounts 60, 76 credit of accounts 60, subaccount “Settlements for advances issued”, 76, subaccount “Settlements for advances issued” - the amounts issued for upcoming deliveries of products, work performed, services provided in advances are offset;

debit of accounts 60, 76 credit of accounts 51, 52 - final (including the amount of advances issued) payment for products (works, services);

debit of accounts 51, 52, etc. credit of accounts 60, subaccount “Settlements for advances issued”, 76, subaccount “Settlements for advances issued” - counterparties returned the amounts of unprocessed advances.

If we are talking about received advance payments, then, according to paragraph 3 of PBU 9/99, income of the organization cannot be recognized as receipts in the order of advance payment for products (goods, work, services), advances in payment for products (goods, work, services), deposits .

Only after the sales of products (goods, works, services) are reflected in the accounting records can the amounts of advances received be reflected as part of the organization’s income. In this case, the following entries are made in accounting:

debit of accounts 51, 52, etc. credit of account 62, subaccount “Settlements for advances received” - the amount of advances received from buyers and customers for upcoming deliveries of products (goods, works, services);

debit of accounts 51, 52, etc. credit of account 76, subaccount “Settlements for advances received” - the amount of advances received from counterparties, settlements for which are reflected in balance sheet account 76 (for example, in terms of rent, etc.);

debit of accounts 62, 76 credit of account 90 “Sales”, subaccount “Revenue” - revenue from sales of products (goods, works, services);

debit of accounts 62, 76 credit of account 91 “Other income and expenses”, subaccount “Other income” - income in terms of operating and non-operating operations of the organization;

debit of accounts 62, subaccount “Calculations for advances received”; 76, subaccount “Calculations for advances received” credit of accounts 62, 76 - the amounts of advances received for future deliveries of products (goods, works, services) are offset;

debit of accounts 51, 52, etc. credit of accounts 62, 76 - final payment by buyers, customers, other counterparties of products (goods, works, services);

debit of accounts 62, subaccount “Calculations for advances received”, 76, subaccount “Calculations for advances received” credit of accounts 51, 52, etc. - the amounts of undisbursed advances are returned.

It must be taken into account that, in accordance with tax legislation, the amounts of advances received are included in the tax base for value added tax. A separate section of the publication is devoted to this.

When reflecting in accounting the amounts of advances issued (received, returned), budgetary institutions are guided by the provisions of the Instructions for Accounting in Budgetary Institutions, approved by Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n (as amended and supplemented), and with the transition during 2005 year for budget accounting - the provisions of the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated August 26, 2004 No. 70n.

At the same time, they must also take into account the provisions of the Instruction on the procedure for opening and maintaining personal accounts by the federal treasury bodies of the Ministry of Finance of the Russian Federation to record transactions for the execution of federal budget expenditures, approved by Order of the Ministry of Finance of Russia dated December 31, 2002 No. 142n (as amended and supplemented) , according to which the amount of return of receivables generated by the recipient of funds in the process of executing federal budget expenses of the current financial year is taken into account in the personal account of a budgetary institution as a restoration of cash expenses.

Amounts of repayment of receivables from previous years received to the personal account of the recipient of funds, no later than three days from the date of their reflection on the personal account of the recipient of funds, are sent to the federal budget.

Issues of calculating value added tax

According to the provisions of paragraph 1 of Article 162 of the Tax Code of the Russian Federation, the tax base for value added tax includes the amounts of advance or other payments received on account of upcoming deliveries of goods, performance of work or provision of payments. The amounts of the deposit received also include the amounts of the deposit received, but not in the case when the amount The deposit provides a security function under an agreement (transaction).

The only exceptions are advance payments received for upcoming deliveries of goods, performance of work, provision of services, taxed at a tax rate of 0 percent in accordance with subparagraphs 1 (goods exported under the customs export regime, subject to submission to the tax authorities of the documents provided for in Article 165 Tax Code of the Russian Federation) and 5 (works (services) performed (rendered) directly in outer space, as well as a complex of preparatory ground work (services), technologically determined and inextricably linked with the performance of work (rendering services) directly in outer space) paragraph 1 of the article 164 of the Tax Code of the Russian Federation, the duration of the production cycle of which is more than six months.

It should be taken into account that the List of works (services) performed (rendered) directly in outer space, as well as during the implementation of a complex of preparatory ground work (services), technologically determined and inextricably linked with the performance of work (rendering services) directly in outer space, the duration of the production cycle for execution (provision) of which is more than 6 months, was approved by Decree of the Government of the Russian Federation dated July 16, 2003 No. 432, and the List of goods whose production cycle duration is more than 6 months - by Decree of the Government of the Russian Federation dated August 21, 2001 No. 602 (as amended and supplemented).

In turn, the same Decree of the Government of the Russian Federation dated August 21, 2001 No. 602 (as amended and supplemented) approved the Procedure for determining the tax base when calculating value added tax on advance or other payments received by exporting organizations on account of upcoming deliveries of goods , taxed at a tax rate of 0 percent, the duration of the production cycle of which is more than 6 months.

It must be taken into account that the Presidium of the Supreme Arbitration Court of the Russian Federation (see Resolution No. 12359/02 of August 19, 2003) and the Constitutional Court of the Russian Federation (see Determination dated 4 March 2004 No. 148-O). Before the adoption of these judicial acts, there were different opinions regarding the problem of taxation of advance payments, but now it is being resolved unambiguously - it is necessary to pay tax on these amounts.

The provisions set out in the Ruling of the Constitutional Court of the Russian Federation dated September 30, 2004 No. 318-O “On the refusal to accept for consideration the complaint of the federal state unitary enterprise “Angarsk Electrolysis Chemical Plant” about the violation of constitutional rights and freedoms by the provisions of subparagraph 1 of paragraph deserve special attention 1 of Article 162 of the Tax Code of the Russian Federation.”

It is this Definition that sets out what is meant by advance payments for the purposes of applying the provisions of tax legislation. They should be understood as payments received by the taxpayer on account of upcoming supplies of goods (performance of work, provision of services). Organizations must increase the VAT tax base by the amounts of money that they received in advance (as a prepayment), that is, until the actual shipment of goods (performance of work, provision of services) to customers. Those funds that are received by the organization after the date of actual shipment of goods (performance of work, provision of services) to customers cannot be considered as advance payments, since the date of receipt of these funds follows the main date in relation to which certain payments are considered as advance payments , that is, the date of actual shipment of goods (performance of work, provision of services).

Based on the provisions of Chapter 21 of the Tax Code of the Russian Federation, when considering taxation issues and reflecting amounts of advance payments in the value added tax return, it should be borne in mind that having received advance payments or prepayments for upcoming deliveries of goods (performance of work, provision of services), the organization is obliged to include these amounts to the tax base relating to the tax period in which these payments were actually received (see letter of the Ministry of Taxes of Russia dated September 24, 2003 No. OS-6-03/994 “On the procedure for calculating and paying value added tax”) . In this case, it does not matter when the obligations of the selling organization arising from the contract with the buyer of goods (work, services) and the buyer’s obligations to pay for these goods (work, services) are fully fulfilled.

When an organization receives advance payments in foreign currency for upcoming deliveries of goods (performance of work, provision of services), the specified amount is recalculated into rubles at the Bank of Russia exchange rate on the date of receipt of advance payments.

In accordance with the provisions of paragraph 4 of Article 164 of the Tax Code of the Russian Federation, when receiving funds in the form of advance or other payments on account of upcoming deliveries of goods (performance of work, provision of services), the amount of value added tax is determined by the calculation method. In this case, the tax rate is determined as a percentage of the established tax rate to the tax rate taken as 100 and increased by the corresponding tax rate.

Example 1

For the upcoming delivery of goods (performance of work, provision of services), the selling organization received from the buyer an advance amount of 560,000 rubles.

Let us assume that the goods supplied (work performed, services provided) are taxed at the following tax rates:

1) 18 percent.

In this case, the amount of value added tax on advance payments will be 85,424 rubles. (RUB 560,000 x (18% / (100% + 18%)).

2) 10 percent.

In this case, the amount of value added tax on advance payments will be 50,909 rubles. (RUB 560,000 x (10% / (100% + 10%)).

In accordance with the established procedure, the calculated tax amounts must be paid to the budget.

In the future, the amount of value added tax accrued by the organization from the amount of advance and other payments received on account of future deliveries of goods (performance of work, provision of services) subject to taxation, upon subsequent shipment of goods (performance of work, provision of services) are subject to deduction.

Thus, in accordance with paragraph 8 of Article 171 of the Tax Code of the Russian Federation, tax amounts calculated and paid by organizations from the amounts of advance or other payments received on account of future deliveries of goods (works, services) are subject to deductions for value added tax.

These deductions are made in the manner prescribed by paragraph 6 of Article 172 of the Tax Code of the Russian Federation, that is, after the date of sale of the relevant goods (performance of work, provision of services).

Example 2

According to the terms of the agreement concluded between the seller organization and the buyer organization, the buyer undertakes to transfer 40 percent of the contract amount (1,416,000 rubles, including VAT 18% - 216,000 rubles) as an advance payment under the agreement.

After delivery of the products and signing of the corresponding acceptance certificate, full final payment under the contract is made.

The cost of products sold amounted to 720,000 rubles.

The accounting records of the selling organization must reflect the following entries in the accounting accounts:

debit of account 51 credit of account 62, subaccount “Calculation of advances received” - 566,400 rubles. (RUB 1,416,000 - 40%) - the amount of advance received from the buyer for the upcoming delivery of products;

debit of account 62, subaccount “Calculations for advances received” credit of account 68 “Calculations for taxes and fees”, subaccount “Calculations for VAT” - 86,400 rubles. (RUB 566,400 - 8% / 118%) - VAT on the amount of the advance received;

debit of account 68, subaccount “Calculations for VAT” credit of account 51 - 86,400 rubles. — payment of VAT on advance payments to the budget;

debit of account 62 credit of account 90, subaccount “Revenue” - 1,416,000 rubles. — revenue from product sales (including VAT);

debit account 90, subaccount “Cost of sales” credit account 43 “Finished products” - 720,000 rubles. — cost of products sold;

debit account 90, subaccount “Value Added Tax” credit account 68, subaccount “VAT Calculations” - 216,000 rubles. — VAT on proceeds from sales of products;

debit of account 90, subaccount “Profit (loss) from sales” credit of account 99 “Profits and losses” - 480,000 rubles. (RUB 1,416,000 - RUB 216,000 - RUB 720,000) - profit from sales of products;

debit of account 62, subaccount “Calculations for advances received” credit of account 62 - 566,400 rubles. — the amounts of the advance received from the buyer are offset;

debit of account 68, subaccount “Calculations for VAT” credit of account 62, subaccount “Calculations for advances received” - 86,400 rubles. — VAT amounts are credited from advance payments;

debit of account 51 credit of account 62 - 849,600 rub. (RUB 1,416,000 - RUB 566,400) - receipt of funds from the buyer for final payment under the contract;

debit of account 68, subaccount “Calculations for VAT” credit of account 51 - 129,600 rubles. (216,000 rubles - 86,400 rubles) - payment of VAT on proceeds from sales of products, minus the amounts of VAT previously paid on advance payments under the contract.

The procedure for deducting VAT amounts from advance payments received on account of future export deliveries of goods is explained in letters of the Ministry of Taxes of Russia dated June 29, 2004 No. 03-03-06/1461/31 “On deducting VAT paid on amounts advance payments received on account of future export deliveries of goods, the production cycle of which lasts more than six months,” dated September 24, 2004 No. 03-04-08/73 “On the calculation of VAT on the sale of goods for export.”

When selling goods (work, services) subject to VAT at a rate of 0 percent, documents provided for in Article 165 of the Tax Code of the Russian Federation are submitted to the tax authorities to confirm the validity of applying the tax rate of 0 percent and tax deductions. The specified documents, in accordance with paragraph 10 of Article 165 of the Tax Code of the Russian Federation, are submitted by organizations simultaneously with the submission of the tax return established by paragraph 6 of Article 164 of the Tax Code of the Russian Federation.

According to paragraph 9 of Article 165 of the Tax Code of the Russian Federation, when selling goods (work, services) at a tax rate of 0 percent (except for those listed in subparagraphs 4-7 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation), the moment the tax base for these goods is determined ( works, services) is the last day of the month, which contains the full package of documents provided for in Article 165 of the Tax Code of the Russian Federation.

If the full package of documents provided for in Article 165 of the Tax Code of the Russian Federation is not collected on the 181st day, counting from the date of placing goods under the customs regimes of export, transit, movement of supplies, the moment of determining the tax base for these goods (works, services) is determined in accordance with subparagraph 1 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, that is, on the day of shipment (transfer) of goods (work, services).

Thus, it is precisely when submitting to the tax authority the documents provided for in Article 165 of the Tax Code of the Russian Federation, within the period established by the same article of the Tax Code of the Russian Federation, simultaneously with the tax return for the tax period in which the full package of these documents is collected, the organization, when confirming the validity of the application of the tax 0 percent rate and tax deductions have the right to claim for deduction the amount of VAT calculated and paid from the amounts of advance payments received on account of upcoming export deliveries of goods.

As explained in the letter of the Ministry of Finance of Russia dated September 24, 2004 No. 03-04-08/73, the 180-day period for submitting documents confirming the legality of the zero tax rate when selling goods for export is counted from the date of the mark of the regional customs authority at the cargo customs declaration “Release is permitted.”

Registration of invoices for settlements related to the receipt of advance payments is carried out taking into account the provisions of paragraph 18 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books for value added tax calculations, approved by Decree of the Government of the Russian Federation dated 2 December 2000 No. 914 (as amended and supplemented).

When receiving funds in the form of advances or other payments for upcoming deliveries of goods (performance of work, provision of services), the seller draws up an invoice, which is registered in the sales book of the selling organization and is not transferred to the buyer (that is, we are talking about an “internal” account - invoice).

The procedure for issuing an invoice for the amount of the advance is explained in the letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated August 25, 2004 No. 03-04-11/135 “On drawing up an invoice for the amount of the advance.”

In particular, when drawing up an invoice for advances received, this tax amount is subject to reflection in column 9 “Cost of goods (work, services), total including tax”, and column 5 “Cost of goods (work, services), total without tax” not filled in.

When registering in the Sales Book of invoices drawn up by the selling organization upon receipt of advances for upcoming deliveries of goods, performance of work or provision of services, column 5a “Sales cost without VAT” of the Sales Book is not filled in.

Subsequently, after the supply of goods (performance of work, provision of services), the selling organizations issued and registered by them in the sales book upon receipt of advances, invoices are registered in the purchase book indicating the corresponding amount of value added tax for the deduction of tax amounts. This procedure is provided for in paragraph 13 of the Rules, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914.

At the same time, according to the Ministry of Finance of Russia, in column 5 “Name of the seller” of the Purchase Book, the name of the seller of goods (works, services) who paid VAT to the budget on the amounts of advance payments received is indicated.

When preparing value added tax declarations (forms approved by order of the Ministry of Taxes and Taxes of Russia dated November 20, 2003 No. BG-3-03/644 “On approval of value added tax declaration forms”), the amount of tax on advance payments is reflected on lines 260- 290 of the declaration, and regarding the amount of tax on proceeds from the sale of goods (work, services) - according to lines 020-060 of the declaration.

If the advance amounts and sales took place in the same month (quarter), the tax base is reflected both in terms of advance payments and in terms of proceeds from sales (in the latter case - in full, without reduction by the amount of the advance received before ). Double taxation is eliminated by deducting VAT amounts from advance payments, reflected on line 340 of the declaration.

As noted above, deposit amounts should not be included in the VAT tax base if they have a security function under an agreement (transaction). Only if, based on the results of the agreement (transaction), the amount of the deposit can be recognized as an advance payment, it is subject to inclusion in the VAT tax base on conditions similar to advance payments.

If, for example, an organization has announced a competition for concluding an agreement under which each of the participants makes a deposit amount, then in this case it has a security function. Only in part of the amounts received from the organization that is the winner of the competition, the amount of the deposit received can be recognized as an advance payment and included in the VAT tax base. The amounts of the deposit for other participants should not be included in the VAT tax base, unless its amounts are returned to the participants.

Considering the fact that deposit amounts can only have a security function, when organizing accounting for such amounts, they should be accounted for separately from advance payments:

debit of account 51 credit of account 76, subaccount “Securities for obligations received” - receipt of amounts as a deposit that perform a security function;

debit of account 76, subaccount “Securities for obligations received” credit of account 62, subaccount “Settlements for advances received” - recognition of deposit amounts as advance payments;

debit of account 62, subaccount “Calculations for advances received” credit of account 68, subaccount “Calculations for VAT” - VAT on advance payment amounts.

Issues of calculating corporate income tax

According to subparagraph 1 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, income in the form of property, property rights, work or services that are received from other persons in the order of advance payment for goods (work, services) by taxpayer organizations is not the specified tax, determining income and expenses on an accrual basis.

Thus, the direct inclusion of the amounts of received advance payments in the tax base for income tax can only be carried out in the case where the organization determines income and expenses for profit tax purposes using the cash method.

As noted in Section 4.1 of the Methodological Recommendations for the Application of Chapter 25 “Organizational Income Tax” of Part Two of the Tax Code of the Russian Federation (approved by Order of the Ministry of Taxes of Russia dated December 20, 2002 No. BG-3-02/729), organizations using the cash method received the amounts Advance payments are reflected in taxable income at the time they are received. This follows from the provisions of paragraph 2 of Article 273 of the Tax Code of the Russian Federation.

It should be taken into account that, according to the provisions of Articles 129 and 130 of the Civil Code of the Russian Federation, funds also relate to property, and therefore the above provisions fully apply to funds received by the organization.

Accordingly, the issue is being resolved with the acceptance of the amounts of advance payments paid to reduce the tax base for income tax.

If an organization, in accordance with its accounting policy for tax purposes, determines income and expenses on an accrual basis, the amount of advance payment (advance) should not reduce the tax base for income tax (clause 14 of Article 270 of the Tax Code of the Russian Federation).

In this case, the corresponding expenses reduce the tax base upon completion of work for organizing work, provision of services, consumption of material resources, etc. That is, the costs of producing products (works, services) are taken into account for tax purposes of the reporting (tax) period to which they relate, regardless of the time of payment - preliminary or subsequent.

When an organization uses the cash method, only those that are actually paid can be recognized as expenses (clause 3 of Article 273 of the Tax Code of the Russian Federation). In order for an expense to arise, in addition to the actual payment of costs, the counter-obligation must be terminated.

In any case, the tax base for income tax does not include income in the form of property and property rights received in the form of a pledge or deposit as security for obligations (subparagraph 2 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation). At the same time, as explained in section 4.1 of the Methodological Recommendations for the Application of Chapter 25 of the Tax Code of the Russian Federation, the concepts of “pledge” and “deposit” for tax purposes are defined in accordance with the norms of the Civil Code of the Russian Federation.

Advance offset

Sale of goods (products, works, services)

In all documents of a standard configuration reflecting transactions for the sale of goods (products, works, services), namely:

• shipment of goods (products);
• sales of shipped products;
• provision of services;
• execution of the work stage

There is a function for automatic crediting of the advance payment. Three modes of document processing are possible:

• offset of advance payment only according to the agreement;
• offset of advance payment without specifying the contract;
• do not pay off the advance.

To select a mode, you must indicate the appropriate value for the “Advance payment offset” attribute in the document header.

If you specify the document posting mode “Advance payment offset only under an agreement”, then when posting the document the system will search for advances recorded in account 62.2 “Settlements for advances received (in rubles)” on the same basis (invoice for payment or agreement) on which sale is underway.

If you specify the mode for posting the document “Offsetting an advance without specifying an agreement,” then when posting the document, the system will first search for advances recorded in account 62.2 “Settlements for advances received (in rubles)” on the same basis (invoice for payment or agreement), according to to whom the sale is being made. Then, if the sale price exceeds the amount of the advance found, the search for advances will continue, but on the basis of “Without an agreement (official; for payments without specifying an agreement).”

If you specify the “Do not offset advance” mode, then when posting a document, the advance will not be offset.

If an advance is found, a posting will be generated on the credit of account 62.1 “Settlements with buyers and customers (in rubles)” and the debit of account 62.2 “Settlements on advances received (in rubles)” for the amount of the offset advance.

Sales ledger entry

According to paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, the amounts of VAT calculated by sellers and paid by them to the budget from the amounts of advance or other payments on account of upcoming deliveries of goods (performance of work, provision of services) are subject to deductions. In order to reflect the tax deduction, the accounting should:

• firstly, create an entry that restores the VAT accrued upon receipt of the advance;
• secondly, reverse the previously made entry in the sales book (that is, the invoice issued for the advance payment).

These operations in a standard configuration are performed by the “Sales Book Entry” document. It is convenient to enter the document “Sales book entry” based on the document “Invoice issued”. To do this, in the “Invoices issued” journal, place the cursor on the invoice entered upon receipt of the advance payment, which we credited, click the “Actions” button and select the “Enter based on” item. Based on the specified invoice, a new document “Sales Book Entry” will be generated, already filled in with the necessary information. When posting a document, a posting is generated to the credit of account 76.AB “VAT on advances” and the debit of account 68.2 “Value added tax” for the amount of VAT recovered when the advance is offset. The recorded document will be reflected in the sales book as an entry reversing the previously made entry (invoice issued upon receipt of the advance).

If the amount of the offset advance is less than the amount of the advance indicated in the invoice, then the amounts in the new document “Sales Ledger Entry” should be manually adjusted so that the value of the “Total” attribute is equal to the amount of the offset advance, and the value of the “VAT” attribute is equal to the amount of VAT recovered upon offset of the advance payment.

If, when offsetting an advance, several advances received earlier were offset (for example, at the time of shipment, several small advances received at different times and issued with different invoices were offset), then based on each of these invoices, you should enter the document “Sales Book Entry” .