Kira Gin, managing partner of the law, has prepared a short instruction on how to go through the VAT transition period without financial losses.
From January 1, 2021, the value added tax (VAT) rate will be increased from 18 to 20 percent. An increase in the tax rate will change the cost of goods and services and will require additional conditions to be added to contracts with counterparties.
At the moment, there has not been a single sensible explanation from the Federal Tax Service and the Ministry of Finance on the new rate, although, of course, in practice there are nuances in the application of the old/new rate during the transition period.
If we remember the experience of 2003-2004, when the country switched from a VAT rate of 20 percent to 18 percent, we will find that the Ministry of Finance of the Russian Federation then also did not consider it necessary to provide detailed explanations to business. The taxpayers settled the issue among themselves in a contractual manner independently (letter of the Ministry of Finance dated February 26, 2004 N 04-03-11/26).
Currently, difficulties may arise in determining tax obligations for VAT in those transactions where the obligations of the parties as of January 1, 2021 are not fulfilled in full. To this will be added even more complex situations when the contract provides for payment in several stages over several years (for example, for the construction of a large facility or the production of complex equipment), in addition, shipment can be made in batches and also in different years.
VAT 20%: prepayment received in 2021, additional payment of 2% in 2021, shipment in 2021
The new rate of 20% applies from 01/01/2019, regardless of the date and conditions of the conclusion of contracts.
In accordance with Federal Law No. 303-FZ dated 08/03/2018, from January 1, 2021, the VAT tax rate is changing from 18% to 20% (from 18/118 to 20/120 and from 15.25% to 16.67%) . A VAT rate of 20% applies to goods (work, services), property rights shipped (performed, rendered), transferred from January 1, 2021, including on the basis of contracts concluded before 01/01/2019 (letters from the Ministry of Finance of Russia dated 09/07/2018 No. 03-07-11/64045, dated 09/07/2018 No. 03-07-11/64049, dated 09/10/2018 No. 03-07-11/64576, dated 10/16/2018 No. 03-07-11/ 74188).
The Federal Tax Service of Russia, in a letter dated October 23, 2018 No. SD-4-3/ [email protected] , clarified that the new rate of 20% applies from January 1, 2019, regardless of the date and conditions of the conclusion of contracts. Moreover, according to the Federal Tax Service of Russia, changing the VAT rate does not require amendments to contracts concluded before 01/01/2019. At the same time, the parties have the right to clarify the payment procedure and the cost of goods (work, services) sold and property rights.
Also in clause 1.1 of the letter, the tax service explained that if an advance payment for the upcoming shipment of goods (performance of work, provision of services), transfer of property rights was received before 01/01/2019, then the seller calculates VAT at the rate of 18/118 from the received advance payment amount. After shipment of the relevant goods from 01/01/2019, the seller charges VAT at a rate of 20% and claims a tax deduction for the amount of VAT previously calculated on the prepayment amount at the tax rate of 18/118.
If, by agreement of the parties, the buyer makes an additional payment of VAT in the amount of 2% from 01.01.2019, then such additional payment should not be considered as an additional payment of the cost on which VAT must be calculated at the rate of 20/120, but should be recognized as an additional payment of the tax amount. Therefore, the seller, upon receiving a VAT surcharge of 2%, should issue an adjustment invoice for the difference between the tax amount on the invoice previously drawn up using a tax rate of 18/118, and the tax amount calculated taking into account the amount of the surcharge. .
Thus, if the seller received an additional VAT payment of 2% and issued an adjustment invoice, then when shipping goods (works, services), property rights starting from 01/01/2019, he calculates VAT at a tax rate of 20%, and the amount of VAT, calculated on the basis of an adjustment invoice, is accepted for deduction from the date of shipment of the relevant goods (work, services), property rights in the manner prescribed by clause 6 of Art. 172 of the Tax Code of the Russian Federation.
Moreover, the seller also has the right to draw up a single adjustment invoice for two or more invoices drawn up earlier.
The procedure for filling out the indicators of the adjustment invoice is given in Example No. 1 of the appendix to the Letter.
The difference between the tax amounts indicated in the adjustment invoice is reflected on line 070 in column 5 of the VAT tax return and is taken into account when calculating the total tax amount calculated at the end of the tax period. In this case, on line 070 in column 3 of the VAT tax return, the number “0” (zero) is indicated.
As of October 1, 2017, changes have been made to the forms and rules for filling out (maintaining) invoices, purchase books and sales books, invoice journal, approved. Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137.
Example
In 2021, the organization Trading House LLC (seller) entered into an agreement with the organization Clothes and Shoes LLC (buyer) for the supply of goods on the terms of full advance payment.
On November 16, 2021, the seller issued an invoice to the buyer for payment.
On November 20, 2021, the seller received an advance payment from the buyer in the amount of RUB 177,000.00. (including VAT 18% - RUB 27,000.00).
On January 9, 2021, due to a delay in the delivery of goods, the seller and buyer entered into an additional agreement to the contract, according to which the cost of the goods began to amount to RUB 180,000.00. (including VAT 20% - RUB 30,000.00).
On January 11, 2021, the seller received from the buyer an additional payment of 2% VAT in the amount of RUB 3,000.00.
On February 15, 2021, the seller shipped the goods to the buyer.
Issuing an invoice for payment to the buyer in 1C: Accounting 8 (rev. 3.0)
To perform operation 1.1 “Issuing an invoice to the buyer” (section Sales - subsection Sales), you need to use the Create button to create a new document “Invoice to the buyer” (Fig. 1).
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Receiving advance payment from the buyer in 1C: Accounting 8 (rev. 3.0)
To perform operation 2.1 “Accounting for advance payment from the buyer”, on the basis of the document “Invoice to the buyer” (Fig. 1), a document “Receipt to the current account” is created with the type of operation “Payment from the buyer”.
The indicators of the document “Receipt to the current account” are filled in automatically based on the information in the document “Invoice to the buyer”.
In addition, in the document “Receipt to the current account” you must indicate (Fig. 2):
in the fields “According to document No.” and “from” - the number and date of the buyer’s payment order;
in the “Amount” field - the actual amount of the transferred prepayment.
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As a result of posting the document “Receipt to the current account”, an accounting entry will be generated (Fig. 3):
on the debit of account 51 and the credit of account 62.02 - for the amount of funds received by the seller from the buyer.
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In accordance with clause 1, clause 3 of Art. 168 of the Tax Code of the Russian Federation, the buyer of goods who has transferred the prepayment amount must be issued an invoice no later than 5 calendar days, counting from the date of receipt of the prepayment.
An invoice for the received prepayment amount (operation 2.2 “Creating an invoice for the amount of prepayment”; 2.3 “Calculation of VAT on the received prepayment”) in the program is generated on the basis of the document “Receipt to the current account” by clicking the Create based button (Fig. .2). Automatic generation of invoices for advances received from customers can also be done using the “Registration of invoices for advances” processing (section Banks and cash desk).
In the new document “Invoice issued” (Fig. 4), the basic information will be filled in automatically according to the base document:
in the “from” field - the date of preparation of the invoice, which by default is set to be similar to the date of generation of the document “Receipt to the current account”;
in the fields “Counterparty”, “Payment document No.” and “from” - the relevant information from the basis document;
in the “Type of invoice” field – the value “For advance”;
in the tabular part of the document - the amount of the received prepayment, the VAT rate and the VAT amount, respectively.
In addition, the following will be automatically entered:
in the field “Operation type code” - the value “02”, which corresponds to payment, partial payment (received or transferred) on account of upcoming deliveries of goods (work, services), property rights (appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. MMV- 7-3/ [email protected] );
the “Compiled” switch is set to “On paper” if there is no valid agreement on the exchange of electronic invoices, or “In electronic form” if such an agreement has been concluded;
the “Issued (transferred to the counterparty)” checkbox indicating the date - if the invoice is transferred to the buyer and is subject to registration. If there is an agreement on the exchange of electronic invoices before receiving confirmation from the EDI operator, the checkbox and date of issue will be absent. If the date of transfer of a paper invoice to the buyer is different from the date of preparation, then it must be adjusted;
fields “Manager” and “Chief Accountant” - data from the information register “Responsible Persons”. If the document is signed by other responsible persons, for example, on the basis of a power of attorney, then it is necessary to enter the relevant information from the directory “Individuals”.
For the correct preparation of an invoice, as well as the correct reflection of the document in the accounting system, it is necessary that in the “Nomenclature” field of the tabular part of the document the name (or generic name) of the goods supplied is indicated in accordance with the terms of the contract with the buyer.
This information is filled in automatically indicating:
names of specific item items from the document “Invoice to the buyer” (Fig. 1), if such an invoice was previously issued;
a generic name, if such a generic name was defined in the agreement with the buyer.
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By clicking the Print document “Invoice issued” button (Fig. 4), you can go to view the invoice form and then print it in two copies (Fig. 5).
According to the Rules for filling out an invoice, approved. By Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, the invoice for the prepayment amount received indicates:
in line 5 - details (number and date of preparation) of the payment and settlement document (clause "h" clause 1 of the Filling Rules);
in column 1 - the name of the goods supplied (description of work, services), property rights (clause “a”, clause 2 of the Filling Rules);
in column 8 - the amount of tax calculated on the basis of the tax rate determined in accordance with clause 4 of Art. 164 of the Tax Code of the Russian Federation (clause “z”, clause 2 of the Rules for filling);
in column 9 - the amount of advance payment received (clauses “and” clause 2 of the Filling Rules);
in lines 3 and 4 and columns 2-6, 10 - 11 - dashes (clause 4 of the Filling Rules).
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As a result of posting the “Invoice issued” document, an accounting entry is generated (Fig. 6):
on the debit of account 76.AB and the credit of account 68.02 - for the amount of VAT calculated on the received advance payment from the buyer in the amount of RUB 27,000.00. (RUB 177,000.00 x 18/118).
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Based on the document “Invoice issued”, an entry is made in the information register “Invoice Log” (Fig. 7).
Despite the fact that since 01/01/2015, taxpayers who are not intermediaries (forwarders, developers) do not keep a log of received and issued invoices, the entries in the “Invoice Log” register are used to store the necessary information about the issued invoice - invoice.
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The document “Invoice issued” is registered in the accumulation register “VAT Sales” (Fig. 8).
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Based on the entries in the “VAT Sales” register, a sales book is generated for the fourth quarter of 2021 (Section Sales - VAT subsection) (Fig. 9).
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The amount of VAT accrued from the prepayment received is reflected in line 070 of section 3 of the VAT tax return for the fourth quarter of 2018 (approved by order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n) (section Reports - subsection 1C-Reporting - hyperlink Regulated reports).
Receiving an additional payment of 2% VAT in 1C: Accounting 8 (rev. 3.0)
To perform operation 3.1 “Accounting for additional VAT payment from the buyer”, based on the document “Invoice to the buyer” (Fig. 1), a document “Receipt to the current account” is created with the type of operation “Payment from the buyer”.
The indicators of the document “Receipt to the current account” are filled in automatically based on the information in the document “Invoice to the buyer”.
In addition, in the document “Receipt to the current account” you must indicate (Fig. 10):
in the fields “According to document No.” and “from” - the number and date of the buyer’s payment order;
in the “Amount” field - the actual amount of the additional VAT payment received.
If, by agreement of the parties, the buyer makes an additional payment of VAT in the amount of 2% in 2021, then such an additional payment is recognized as an additional payment of the exact amount of tax (letter of the Federal Tax Service of Russia dated October 23, 2018 No. SD-4-3 / [email protected] ).
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As a result of posting the document “Receipt to the current account”, an accounting entry will be generated (Fig. 11):
on the debit of account 51 and the credit of account 62.02 - for the amount of funds received by the seller from the buyer as an additional payment of 2% VAT.
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When receiving a VAT surcharge of 2% in 2021, the seller should issue an adjustment invoice for the difference between the tax amount on the invoice previously drawn up using a tax rate of 18/118 (Fig. 4) and the tax amount. , calculated taking into account the amount of the surcharge (letter of the Federal Tax Service of Russia dated October 23, 2018 No. SD-4-3 / [email protected] ).
An adjustment invoice for the received amount of additional VAT payment (operations 3.2 “Drawing up an adjustment invoice for the amount of additional VAT payment”, 3.3 “Calculation of VAT on the received additional payment”) in the program is generated on the basis of the document “Receipt to the current account” using the Create button (Fig. 10).
In the new document “Invoice issued” (Fig. 12), the basic information will be filled in automatically according to the base document:
in the “from” field - the date of preparation of the invoice, which by default is set to be similar to the date of generation of the document “Receipt to the current account”;
in the fields “Counterparty”, “Payment document No.” and “from” - the relevant information from the basis document;
In addition, the following will be automatically entered:
in the field “Operation type code” - the value “02”, which corresponds to payment, partial payment (received or transferred) on account of upcoming deliveries of goods (work, services), property rights (appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. MMV- 7-3/ [email protected] );
the “Compiled” switch is set to “On paper” if there is no valid agreement on the exchange of electronic invoices, or “In electronic form” if such an agreement has been concluded;
the “Issued (transferred to the counterparty)” checkbox indicating the date - if the invoice is transferred to the buyer and is subject to registration. If there is an agreement on the exchange of electronic invoices before receiving confirmation from the EDI operator, the checkbox and date of issue will be absent. If the date of transfer of a paper invoice to the buyer is different from the date of preparation, then it must be adjusted;
fields “Manager” and “Chief Accountant” - data from the information register “Responsible Persons”. If the document is signed by other responsible persons, for example, on the basis of a power of attorney, then it is necessary to enter the relevant information from the directory “Individuals”.
Since an adjustment invoice is issued for the amount of additional VAT payment, it is necessary to replace the default value “For advance” in the “Type of invoice” field with the new value “Adjustment for advance”.
In the modified tabular part of the document, it is necessary to indicate in the column “To the invoice” the details of the invoice for the advance payment (Fig. 4), for which the adjustment invoice is drawn up. After this, the cost indicators of the tabular section will be automatically filled in, both “before the change” and “after the change”.
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By clicking the Print document “Adjustment invoice issued” button (Fig. 12), you can go to view the form of the adjustment invoice and then print it in two copies (Fig. 13).
In accordance with Example No. 1, given in the appendix to the letter of the Federal Tax Service of Russia dated October 23, 2018 No. SD-4-3 / [email protected] , the adjustment invoice for the amount of additional VAT payment received in 2021 indicates:
in column 7 of line A (before the change) - tax rate 18/118;
in column 7 of line B (after the change) - tax rate 20/120;
in column 8 of line A (before the change) - the amount of VAT in the amount of 27,000.00 rubles, calculated from the amount of advance payment received (177,000.00 rubles x 18/118);
in column 8 of line B (after the change) - the amount of VAT in the amount of 30,000.00 rubles, which is the result of adding the amount of VAT calculated from the received advance payment (177,000.00 rubles x 18/118), and the amount of additional VAT payment ( RUB 3,000.00);
in column 8 of line B (increase) - the difference between the indicators of lines B (after the change) and A (before the change), amounting to RUB 3,000.00. (RUB 30,000.00 - RUB 27,000.00);
in column 9 of line A (before the change) - the amount of advance payment received in the amount of RUB 177,000.00;
in column 9 of line A (after the change) - the amount of advance payment received in the amount of RUB 177,000.00. and VAT surcharge in the amount of RUB 3,000.00;
in column 9 of line B (increase) - the difference between the indicators of lines B (after the change) and A (before the change) in the amount of 3,000.00 rubles, corresponding to the amount of the additional payment received.
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As a result of posting the document “Adjustment invoice issued”, an accounting entry is generated (Fig. 14):
on the debit of account 76.AB and the credit of account 68.02 - for the amount of the received additional payment of 2% VAT in the amount of RUB 3,000.00.
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Based on the document “Adjustment invoice issued,” an entry is made in the information register “Invoice Log” to store the necessary information about the issued adjustment invoice (Fig. 15).
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The document “Adjustment invoice issued” is registered in the accumulation register “VAT Sales” (Fig. 16).
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Based on the entries in the “VAT Sales” register, a sales book is generated for the first quarter of 2021 (Section Sales - VAT subsection) (Fig. 24).
Shipment of goods in 1C: Accounting 8 (rev. 3.0)
To perform operations 4.1 “Accounting for revenue from the sale of goods”; 4.2 “Calculation of VAT on the shipment of goods”; 4.3 “Write-off of cost of goods sold”; 4.4 “Credit for advance payment”, it is necessary to create a document “Sales (act, invoice)” with the type of operation “Goods (invoice)” based on the document “Invoice to buyer” (Fig. 1) using the Create based button (Fig. 17).
Before posting the document “Sales (act, invoice)” with the transaction type “Goods”, you must indicate the VAT rate of 20% (column “% VAT”). In this case, the amount of VAT (column “VAT”) and the cost of goods including VAT (column “Total”) will be recalculated automatically.
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As a result of posting the document, accounting entries will be generated (Fig. 18):
on the debit of account 90.02.1 and the credit of account 41.01 - for the cost of goods sold;
on the debit of account 62.02 and the credit of account 62.01 - for the amount of the prepayment and the amount of additional tax, counted against payment of shipped goods with VAT, in the amount of 180,000.00 rubles;
on the debit of account 62.01 and the credit of account 90.01.1 - for the cost of shipped goods including VAT in the amount of RUB 180,000.00;
on the debit of account 90.03 and the credit of account 68.02 - for the amount of VAT accrued upon shipment of goods in the amount of RUB 30,000.00. (RUB 150,000.00 x 20%).
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In addition, an entry will be made in the accumulation register “VAT Sales” (Fig. 19). Based on the entries in this register, a sales book for the first quarter of 2021 is formed.
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According to paragraph 3 of Art. 169 of the Tax Code of the Russian Federation, the taxpayer is obliged to draw up an invoice when performing transactions recognized as an object of taxation (with the exception of transactions that are not subject to taxation (exempt from taxation) in accordance with Article 149 of the Tax Code of the Russian Federation. When performing transactions for the sale of goods (works, services), property rights to persons who are not VAT taxpayers and taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of tax, by written consent of the parties to the transaction, invoices are not drawn up.
In accordance with paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (work, services), transferring property rights, the corresponding invoices are issued no later than five calendar days, counting from the day of shipment of the goods (performance of work, provision of services).
To create an invoice for goods shipped to the buyer (operation 4.5 “Creating an invoice for shipped goods”), you must click on the Write invoice button at the bottom of the document “Sales (act, invoice)” (Fig. 17). In this case, the document “Invoice issued” is automatically created, and a hyperlink to the created invoice appears in the form of the basis document.
In the new posted document “Invoice issued” (Fig. 20), which can be opened via a hyperlink, all fields will be filled in automatically based on the data in the document “Sales (act, invoice)”.
In this case, in the field “Operation type code” the value “01” will be indicated, which corresponds to the shipment (transfer) or acquisition of goods (work, services), property rights (appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ [email protected] ).
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By clicking the Print document “Invoice issued” button (Fig. 20), you can go to view the invoice form and then print it in duplicate (Fig. 21).
All details of the compiled invoice will comply with the Rules for filling out invoices, approved. Resolution No. 1137. So, according to paragraphs. “z” clause 1 of the Rules for filling out an invoice, approved. Resolution No. 1137, line 5 of the invoice will indicate the details of two payment and settlement documents.
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As a result of posting the document “Invoice issued”, an entry is made in the information register “Invoice Log” to store the necessary information about the issued invoice (Fig. 22).
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Additional entries will also be generated in the accumulation register “VAT Sales” to store information about payment and settlement documents (Fig. 23).
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Based on the “VAT Sales” register entry, a sales book entry for the first quarter of 2021 is generated (Sales section - VAT subsection) (Fig. 24).
ATTENTION! The form of the sales book is provided in accordance with the Draft Amendments to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137.
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Amounts of tax calculated by the taxpayer from amounts of payment, partial payment received on account of future deliveries of goods (work, services) are subject to tax deduction from the date of shipment of the relevant goods (performance of work, provision of services), transfer of property rights in the amount of tax calculated from the cost shipped goods (work performed, services rendered), transferred property rights, in payment for which the amount of previously received payment, partial payment in accordance with the terms of the contract (if such conditions exist) are subject to offset (clause 8 of Article 171 of the Tax Code of the Russian Federation, clause 6 of Art. 172 of the Tax Code of the Russian Federation).
To reflect operation 4.6 “Deduction of VAT upon shipment of goods and offset of prepayment”, it is necessary to create the document “Creating purchase ledger entries” (section Operations - subsection Closing the period - hyperlink Regular VAT operations) (Fig. 25).
The document is automatically filled in by clicking the Fill button.
The “Advances received” tab will display information about the received amounts of prepayment and additional payment, as well as the amount of VAT previously calculated on these amounts and offset against the shipment of the relevant goods.
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As a result of posting the document “Creating purchase ledger entries,” an entry is made in the accounting register (Fig. 26):
on the debit of account 68.02 and the credit of account 76.AB - for the VAT amounts calculated upon receipt of an advance payment and additional payment and presented for deduction after shipment of the relevant goods, for which payment the amount of previously received payment is subject to offset.
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To register the document “Invoice issued” in the purchase book, an accumulation register “VAT Purchases” is provided (Fig. 27).
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Based on the entries in the “VAT Purchases” register, a purchase book is formed for the first quarter of 2021 (Purchases section - VAT subsection) (Fig. 28).
When registering the advance invoice and adjustment invoice in the purchase book, the following will be indicated:
in column 2 - transaction type code 22, which corresponds to deductions of tax amounts calculated by the taxpayer from amounts of payment, partial payment received on account of upcoming deliveries of goods (work, services), property rights (appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. MMV -7-3/ [email protected] );
in column 15 - the entire amount of the invoice from column 9 on the line “Total payable” (Fig. 5) (clause “t” of clause 6 of the Rules for maintaining a purchase ledger, approved by Resolution No. 1137) and the amount on the adjustment invoice - invoice from column 9 according to the line “Total increase” (Fig. 1);
in column 16 - the amount of VAT that the seller claims for tax deduction (clause “y” of clause 6 of the Rules for maintaining a purchase ledger, approved by Resolution No. 1137).
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The amount of tax accrued upon receipt of an additional payment of 2% VAT and upon shipment of goods, as well as the amount of VAT declared for tax deduction after shipment of goods and offset of the received prepayment amount, will be reflected in section 3 of the VAT return for the first quarter of 2021 (approved by order Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] ):
on line 010 - tax base in the amount of 150,000 rubles. and the amount of VAT accrued on the sale of goods in the amount of 30,000 rubles. (RUB 150,000.00 x 20%);
on line 070 - tax base in the amount of 0 rubles. and the amount of VAT in the amount of 3,000 rubles. (letter of the Federal Tax Service of Russia dated October 23, 2018 No. SD-4-3/ [email protected] );
on line 170 - the amount of VAT calculated from the amount of the prepayment and additional payment received and presented for deduction in the amount of 30,000 rubles. (RUB 27,000.00 + RUB 3,000.00).
Buh.ru
Agree on early delivery
If you work on a prepayment basis, then advances should be covered by shipments in 2021, i.e.
before the new VAT rate comes into effect. Otherwise, a situation will arise in which VAT on the advance received will be 18%, and VAT on shipment will be calculated at a rate of 20%. Even if the buyer has made a 100% prepayment, and the seller calculates VAT on this prepayment, then upon shipment the seller will be obligated to pay additional VAT in part of the difference due to changes in rates. The buyer will then claim for deduction the input VAT at a rate of 18%, and then restore it and claim for deduction the VAT accrued on shipment at a rate of 20% . For long-term contracts that carry over from the current year to the next, the changing VAT rate should be agreed upon in an additional agreement.
VAT on returns
The Letter states a completely new interpretation of refunds, namely, now these are not refunds, but adjustments to implementation. The legislator refers to clause 13 of Art. 171 and paragraph 10 of Art. 172 of the Tax Code of the Russian Federation, which talks about adjusting sales downward. Previously, there was some confusion with returns, because the buyer could accept the goods, but could not register it, and the return could also be a reverse sale - when a full-fledged product was returned, there could be a real return of the defective product. Now all this will be reflected in the income adjustment.
Regarding the changed rate: if the sale was before 01/01/2019, then the adjustment invoice indicates a rate of 18%. If an adjustment is issued to an organization on the simplified tax system, then one consolidated document is created, which reflects data on all such operations.
Ask your counterparty to provide a discount
The increase in VAT from 2021 is a good reason to ask the supplier for a discount this year for ordering a larger volume of goods, for a planned shipment within this year, etc. The supplier will immediately issue an invoice with the final price, which will take into account the discount. The buyer accepts the goods for accounting at the cost recorded in the original documents and invoices and claims VAT for deduction. All these operations will be carried out and carried out in 2021, then you will not have problems with changing the tax rate during the transition period
Change in the cost of goods/services after 01/01/2019
Nowadays, adjustments to invoices/acts are common, what should you do if such an adjustment becomes necessary to make after the VAT rate has changed? The letter states that, as expected, it indicates the rate and amount before and after the changes made. But what’s interesting is that in the last paragraph of clause 1.2 of the Letter it is directly stated that, regardless of whether the change led to an increase or decrease in the original amount, in column 7 “Tax rate” the same rate is indicated as in the initial invoice.
