Is the discrepancy between the VAT amount in the KKM check and the forwarder’s ESF a violation?

The head of the organization has a corporate card for a bank account and uses it to pay for purchases for his company.
He receives online cash register receipts with VAT allocated. The organization is on the general taxation system and is a VAT payer. Questions: 1. Is it possible to deduct VAT without having an invoice?
2. Is it possible to take into account the amount of VAT that is not claimed as a tax deduction from the budget when taxing profits?

Answers:

1. The amount of VAT presented to the taxpayer upon the acquisition of goods (work, services), as well as property rights, is subject to tax deduction on the basis of an invoice issued by the seller, after registration of these goods (work, services), as well as property rights upon provided that the purchased goods (work, services), as well as property rights, are intended for use in transactions subject to VAT (clause 1, clause 2, article 171, clause 1, article 172, clause 2, article 169 of the Tax Code of the Russian Federation).

At the same time, the procedure for deducting “input” VAT is not affected by either the form of payment (cash or non-cash) or the method of payment (through an accountable person).

Thus, in the general case, the amount of VAT charged to the taxpayer when purchasing goods (work, services), as well as property rights, in the absence of an invoice, is not subject to tax deduction from the budget. However, the Tax Code of the Russian Federation specifies situations when it is possible to reimburse VAT amounts from the budget without an invoice.

In what cases is it possible to reimburse VAT amounts from the budget without an invoice?

According to paragraph 7 of Article 171 of the Tax Code of the Russian Federation, tax amounts paid on business trip expenses (expenses for travel to the place of a business trip and back, including expenses for the use of bedding on trains, as well as expenses for renting living quarters) and entertainment expenses incurred are subject to deductions. for deduction when calculating corporate income tax.
In this case, VAT on these expenses is accepted for deduction on the basis of strict reporting forms submitted by the employee, in which VAT is highlighted as a separate line (clause 18 of the Rules for maintaining a purchase book used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, see also Letter of the Ministry of Finance of Russia dated March 28, 2013 No. 03-07-11/9920).

Case:

Romashka LLC INN 1234567891, which applies the general taxation system, uses a cash register with the registration number of the cash register 1234567890123456 and the serial number of the fiscal drive instance 8710000109811542 in the mode of transmitting fiscal data in electronic form to the tax authorities through a fiscal data operator. Romashka LLC is engaged in trade and opens a shift every day.

Cashier Ivanov Ivan Ivanovich, having TIN 123456789012, is an employee of the specified organization. July 20, 2021 at 12 hours 55 minutes the specified cashier at the address: 127381, Moscow, st. Neglinnaya, 23, 9th floor, sells a product to a client (individual) - a children's toy Garbage Truck "Product 1" with a large container - 1 piece with a rate of 10% in the amount of 3211 rubles.

The goods are the property of the seller. Payment for the purchase was made in cash. During the sale, a cash receipt was generated with an error in the VAT rate (the VAT rate of 18% was indicated incorrectly). A cash receipt has been issued to the buyer. The client left with the purchased product irrevocably.

If an error was detected by the cashier on 07/21/2018 at 11:56 a.m., a cash receipt was generated that allows you to accurately identify the calculation to which the adjustment is applied and contains the same erroneous data as the original cash receipt.

At 11:58 a.m. the same day, the cashier generates a new cash receipt containing the correct fiscal data, including the VAT rate of 10%.

Who pays VAT

Having concluded, one might think that the percentage is paid by the manufacturer and this will not affect the average citizen in any way. However, it is not. Ultimately, the payment to the government comes out of the buyer's pocket. To make it easier to understand, let’s imagine an algorithm of how all this happens.

• A company orders material from a supplier for its own product. The company pays him the amount. A tax will be imposed on it.
• After its product is ready, the company makes calculations. The amount that went into production is taken into account.
• Next comes the calculation of the final price for the product. 18% is taken into account here.
• After the sale, the percentage paid by the buyer is calculated from the total profit and goes towards the tax liability.

Let's look at an example. Let's say a retail outlet for women's boots has opened. To start making money on them, you need to buy them from the manufacturer for 100,000, where one pair costs 10,000, respectively, 10 pairs are available.

The data of 100,000 already includes a percentage, since the supplier sells shoes more than cost and must pay the amount to the state. To confirm that the goods have already taken into account the tax, it is necessary to document the transaction with an invoice, invoice - an invoice or a check. Therefore, in any sales receipt, the consumer sees a line about VAT. It informs the buyer and the government authority.

Next, the owner of the boot store forms the final price. This includes all costs of the item and only the final amount is subject to interest.

Additional check details

In some cases, the provisions of Art. 4.7 provide additional mandatory check details. Thus, according to clause 3, payment agents (subagents) who are engaged in accepting payments from citizens must indicate on the check:

• the amount of your remuneration;
• your contact phone numbers, as well as the phone numbers of the supplier and payment acceptance operator.

If the check was generated during settlements between legal entities and individual entrepreneurs, then in addition to the basic mandatory details it must indicate (clause 6.1, article 4.7):

• buyer's name;
• his TIN;
• country of origin of the goods;
• Number of customs declaration;
• excise tax amount.

Important: these details must be on the receipt even when the purchase is made through an accountable person by proxy.

On their own initiative, companies and individual entrepreneurs have the right to add optional details to checks. For example, advertising texts: information about promotions, discounts and other similar information. This is not a violation and does not affect the correctness of the document.

Taxcom offers its clients branding of receipts . Your company logo, address, links to the website and corporate color in the electronic receipt so that the client remembers you and comes back again. Try it for free - we'll give you 100 receipts on your first order!

Try it

A VAT receipt was entered by mistake: consequences for the owner of an online cash register

So, the first scenario is when VAT is not reflected in the receipt issued to the buyer, although this was required by law.

For the buyer, since he is an individual, in practice it does not play any role whether the check contains VAT information or not, because:

• he will not accept tax deduction;
• If you have to return the goods, the amount will in any case be the same as that which was previously given to the cashier.

The cash receipt must comply with the formats of fiscal documents (Article 1.1 of Law No. 54-FZ). Therefore, if information about VAT is reflected on the check for the buyer, but is absent in the messages for the OFD and in the fiscal data arrays, then the Federal Tax Service can apply fines in this case as well.

In paragraph 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation provides for strict fines for incorrect procedures and conditions for using cash registers and non-compliance with the requirements for cash discipline and the device itself:

• 1500–3000 rub. for officials;
• 5000–10,000 rub. for legal entities.

Ensuring that all the details required by law are present in the check is one of the criteria for compliance with the procedure and conditions for the use of cash register systems.

Reporting

One of the main points of interest to owners of various companies is reporting itself and its methods.

The required documents must be submitted once a quarter by the 25th of the next month. This matter, of course, cannot be joked with, since in case of delays fines will follow. There is a special form for filling out the report.

As a last resort, you can use postal services, for example, if you are out of town for a long time. But here, too, you should be careful and pay attention to the date that will appear on the registered letter. This is the number that will be recorded in the report. Even if you sent a letter on June 21, and it arrived at the inspection on June 27, the date will be recorded as 21.

Generating a cash receipt and a correction cash receipt using FFD 1.05 and 1.0

See also: Correction check when the online cash register is not used for FFD 1.1 Correction check when the online cash register is not used for FFD 1.0 or 1.05 Correction of the VAT rate in the check for FFD 1.1 Correction of the VAT rate and the price of the goods in the check for FDF 1.1 Correction of the VAT rate and the price of the goods in the check for FFD 1.0 or 1.05

1) Sale of goods on July 20, 2018 and issuance of a cash receipt

2) Generation by the user of a cash receipt, which allows identifying the calculation in respect of which the adjustment is applied, and containing the same erroneous data as the original cash receipt.

3) The user generates a cash receipt containing correct fiscal data.

———————————

<1> As amended by Order of the Federal Tax Service of Russia dated 04/09/2018 N ММВ-7-20/ [email protected] “On amendments to Appendix No. 2 to the order of the Federal Tax Service dated 03/21/2017 N ММВ-7-20/ [email protected] ]

<2> Sending FD in electronic form to the tax authority through the fiscal data operator.

<3> Details “user name” (tag 1048), “User INN” (tag 1018), “Federal Tax Service website address” (tag 1060), “email address of the check sender” (tag 1117), “machine number” (tag 1036), “settlement address” (tag 1009), “settlement place” (tag 1187), must be included in the correction cash register receipt (correction BSR) when it is transmitted by the OFD in electronic form if the specified details have not previously been transmitted OFD as part of a registration report or a report on changes in registration parameters.

<4> The data structure of the “subject of calculation” details (tag 1059) may be present in FFD versions 1.0 or 1.05.

How to fix a tax error

The seller may have time to make changes to the cash receipt before the fine. To do this, he has two options:

• if the buyer has not yet left, you can replace the check. Therefore, first a document is generated with the attribute “return of receipt”, and then a new check with the value “receipt” and with the correct VAT tax rate is generated;
• if the client has already left, then a check is generated with the value “return of receipt”, and after that a correction check with the attribute “receipt” and with the correct VAT is generated.

But in the latter case, the corrective operation must be supplemented with an explanatory note from the cashier.

Results

If the owner of an online cash register is a VAT payer, then information about the tax must, firstly, be reflected on checks issued to customers, and secondly, included in the fiscal documents sent to the OFD. Violation of at least one of the conditions is accompanied by fines under Art. 14.5 Code of Administrative Offenses of the Russian Federation. If the seller does not pay VAT, but indicates it on the receipt, then this is not accompanied by any legal consequences.

You can learn more about the features of using online cash registers in the articles:

• “Do you need an online cash register for individual entrepreneurs using the simplified tax system?”;
• “Do you need an online cash register for an online store?”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.