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How to defer VAT deduction without losing your right to it. Accounting for deferred VAT liabilities Deferred VAT in Form 300

20.02.2024

Often, entries have already been made in budget accounting to reflect sales, but there are no obligations to pay VAT yet. The reason is that budget accounting is based on the accrual method, and most institutions charge value added tax “on payment.”

Debt that doesn't exist

Without going into the etymology of the concept of “deferred tax liabilities,” let us explain the essence of “deferred VAT” using an example.

Example. Research Institute of SMT charges VAT monthly, “on payment”. The act on the provision of services performed by the Research Institute of SMT for Teplovich LLC was signed on September 30, 2005. Payment under the act in the amount of 118,000 rubles. (including VAT - 18,000 rubles) received on October 5, 2005. Suppose that on October 31, 2005, an accountant at the Research Institute of SMT makes two accounting entries:

Debit 2 205 03 560
“Increase in accounts receivable for income from market sales of goods, works, services”
Credit 2 401 01 130

- 118,000 rub. - the certificate of performance of services is closed;

Debit 2 401 01 130
“Income from market sales of goods, works, services“
Credit 2 303 04 730
“Increase in accounts payable for VAT“
- 18,000 rub. - VAT has been charged.

VAT accrued in budget accounting for September will be reflected only in the October tax return or later (depending on the fulfillment of contractual obligations to pay Teplovik LLC). That is, “deferred” value added tax is the amount of VAT reflected in budget accounting, the payment obligations of which will arise in future reporting periods.

Accountants of some budgetary institutions in the situation described in the example do not charge VAT until tax payment obligations arise (details on page 36). In such a case, in order to ensure that the financial result from the sale of goods shown in the reporting is not overstated by the amount of VAT, it is necessary to make a special adjustment entry for the amount of potential debt to the budget for VAT.

Parallel with the economic Chart of Accounts

The problem of accounting for “deferred” VAT for commercial firms was solved back in 1996. In accordance with letter of the Ministry of Finance of the Russian Federation dated November 12, 1996 N 96, such entries are compiled using account 76.

Currently, accountants of commercial firms reflect “deferred” VAT with the following posting:

Debit 90
"Sales"
Subaccount 3 “VAT”
Credit 76
“Settlements with different debtors and creditors“
Sub-account “Potential liabilities to the budget for VAT“.

After payment, the posting is made:

Debit 76
“Settlements with different debtors and creditors“
Sub-account “Potential liabilities to the budget“
Credit 68
“Calculations for taxes and fees“.

Will changes be made to Instruction No. 70n on this issue? The developers of regulatory documents clearly say: “no”, since from 2006 the “on payment” method of calculating VAT will cease to exist (details on page 32). Therefore, it will probably be necessary to solve the problem of balance sheet imbalances with the help of off-balance sheet or management accounting.

And in order not to sin against the truth and to show the chief manager a really existing picture (with references to off-balance sheet or management accounting data), the situation will need to be outlined in an Explanatory Note.

N.I. Leiman,

expert editor of the magazine “Budget Accounting”

  • Document Receipt of goods and services
  • Document Invoice (received)
  • Regulated report form 300.00
  • Accounting 8 for Kazakhstan, rev 3.0

Question:

The company purchased the service in the 2nd quarter of 2017, and the invoice was provided by the supplier in the 3rd quarter; when filling out the 300.00 form for the 2nd quarter, the amount of receipt is reflected without VAT. How to fill out the documents correctly so that the form 300.00 for the 3rd quarter reflects the amount of VAT to be offset (according to the received invoice)?

Answer:

In the case where goods are first received and then an invoice is issued, VAT must be offset based on the date the invoice is issued. This norm came into force on January 1, 2017 in connection with changes in paragraph 3 of Article 256 of the Tax Code of the Republic of Kazakhstan.

In the program “1C: Accounting 8 for Kazakhstan” a similar situation is reflected in several documents.

Since the invoice has not yet been issued by the supplier, VAT on this transaction cannot be offset.

In this case, in the document Receipt of goods and services via hyperlink Price and currencies the sign is set Postpone acceptance of VAT for offset.

When posting a document, entries are generated from Accounting Account 1422 “Value Added Tax (Delayed Acceptance for Offset)”.

Since VAT is not subject to offset, movements in the accumulation register VAT recoverable are not formed.


After receiving an invoice for this receipt, VAT can be offset. To do this, register a document with the type of operation Registration of turnover. This document can be created based on a purchase document.


The received invoice must be attached to the document. To do this, at the bottom of the document Registration of other transactions on purchased goods (works, services) for VAT purposes by button Enter invoice The invoice received from the supplier is registered.


When posting a document as a corresponding account, the program will automatically set account 1422, after which VAT will be accepted for offset. Movements in the register will also be generated VAT recoverable.


In the Value Added Tax Declaration (Form 300.00), in line 300.00.013, the amount of VAT to be offset and the invoice data will be reflected according to the date of the registration document for other transactions, which corresponds to the date the invoice is issued.




Read more about filling out documents depending on the timing of receipt of an invoice or shipment of goods in the article “”.
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N.A. answered questions. Martynyuk, tax expert

What VAT deductions can be postponed until tomorrow?

Now, in any quarter within 3 years from the date the purchase was accepted for registration, you can declare the items specified in paragraph 2 of Art. 171 Tax Code deductions, that is, deductions of the VAT that clause 1.1 art. 172 Tax Code of the Russian Federation:

  • <или>presented to you by the supplier upon shipment of goods (performance of work, provision of services, transfer of property rights);
  • <или>you paid when importing goods into Russia.

As the Federal Tax Service previously explained to us, this applies only to goods, works and services accepted for registration starting from January 1, 2015 (see,).

The last quarter in which you can claim a deduction is the one in which the expiration date of 3 years falls from the date of acceptance of the purchase for registration, despite the fact that the declaration for it is submitted already outside these 3 years.

You can read about what to consider as the date of registration for the purpose of transferring VAT deductions and how to count 3 years:

The invoice must be recorded in the purchase ledger for the quarter in which you will claim the deduction. And there is no need to somehow justify why you chose this particular quarter.

This wonderful opportunity not only made life easier for accountants, but also raised questions among them about whether it was possible to carry forward VAT deductions for individual transactions.

VAT on exports, self-construction and manufacturing of products with a long production cycle

K. Spivakovskaya, chief accountant

Resolve the conflict with export VAT deductions.
On the one hand, the Tax Code still indicates that deductions are applied at the time of determining the tax base for exports. clause 3 art. 172 Tax Code of the Russian Federation.
On the other hand, these are VAT deductions for purchased goods, works and services that were simply used for export operations. That is, the same deductions that, since 2015, have been allowed to be carried forward for 3 years from the date of acceptance of the purchase for registration clause 1.1 art. 172, paragraph 2 of Art. 171 Tax Code of the Russian Federation.
So can they still be transferred or not?

: Let’s say right away that the situation is exactly the same with deductions for the construction of economic facilities clause 10 art. 167, para. 3 paragraph 6 art. 171, paragraph 5 of Art. 172 Tax Code of the Russian Federation and for the manufacture of products with a long production cycle clause 7 art. 172 Tax Code of the Russian Federation.

You can transfer them. The question is - on the basis of what norm. The answer to this question determines the period within which you can claim a deduction. There are two approaches.

APPROACH 1. New norm clause 1.1 art. 172 Tax Code of the Russian Federation does not apply to these deductions.

Rationale: rules on the moment of deduction for the named operations pp. 3, 5 tbsp. 172, paragraph 10 of Art. 167, paragraph 6 of Art. 171 Tax Code of the Russian Federation are special in relation to the new rule on the possibility of transferring deductions. Therefore they have priority.

Therefore, these deductions can be transferred to other quarters in the same manner, that is, on the basis of clause 2 of Art. 173 NK. As the Supreme Arbitration Court decided, this clause allows you to claim deductions in any quarter within 3 years from the end of the quarter in which the right to deduction arose, that is, all the conditions for it were met pp. 27, 28 Resolution of the Supreme Arbitration Court of May 30, 2014 No. 33.

Please note: before the expiration of these 3 years, you must submit a declaration reflecting the deduction Definition of the Constitutional Court dated March 24, 2015 No. 540-O.

For example, you registered the goods used for the production of exported products in the first quarter of 2015, and the export tax base arose in the fourth quarter of 2015. This will be the first of the quarters in which you can put a deduction (if you have you have already met all the conditions for it). Three years from the end of this quarter expire on 12/31/2018. Therefore, the last quarter for claiming a deduction will be the third quarter of 2018, since the declaration for the fourth quarter of 2018 is submitted after December 31, 2018.

Even if the moment of determining the tax base for the named transactions occurs after the expiration of 3 years from the date of acceptance of the relevant goods, works, services for accounting, the deduction does not expire - it can be applied on the date of shipment. The Ministry of Finance gave such clarifications in relation to the production of goods with a long production cycle Letter of the Ministry of Finance dated June 15, 2015 No. 03-07-11/34361.

APPROACH 2. These deductions can be carried forward based on the new rule, since it is more recent than the special one.

This approach gives taxpayers less time to claim the deductions in question.

Indeed, in accordance with it, it turns out that they can be declared starting from the quarter for which the tax base for these transactions is determined (if at this moment all the conditions for deduction have already been met), and ending with the one in which the expiration date of 3 years falls from the date of registration of relevant goods, works, services. In our example, this last quarter would be the first quarter of 2018 (see,) Letter of the Ministry of Finance dated May 12, 2015 No. 03-07-11/27161.

In addition, this approach would assume that if the moment of determining the tax base for such transactions occurs after the expiration of 3 years from the date of registration, then the taxpayer is left without a deduction at all, which is obviously wrong.

In our opinion, approach 1 is correct.

Here is the opinion of a Federal Tax Service specialist.

FROM AUTHENTIC SOURCES

Advisor to the State Civil Service of the Russian Federation, 2nd class

“A special rule applies to deductions of calculated VAT during self-employed construction and deductions during long-cycle production: they are recognized at the time the tax base for these operations is determined. For these deductions, another three-year period applies - provided for in paragraph 2 of Art. 173 Tax Code.

Thus, guided by paragraphs. 27, 28 of the Resolution of the Plenum of the Supreme Arbitration Court dated May 30, 2014 No. 33, these deductions can be claimed for any of the tax periods included in the corresponding 3-year period if the conditions provided for in Articles 171, 172 of the Tax Code are met.”

When transferring an export deduction to the future, you need to fill out section 5 of the declaration - the same as in the case of applying for a deduction on an invoice received after determining the tax base for exports (see,).

VAT on travel expenses and other deductions with special features

S. Zorina, St. Petersburg

You can carry forward the deductions that are specified in clause 2 of Art. 171 NK. In principle, it covers the deduction of VAT on travel expenses - this is a deduction of the tax presented to us when purchasing goods, works, and services.
However, the deductions for business trips themselves are specified in another paragraph of Art. 171 NK clause 7 art. 171 Tax Code of the Russian Federation. Does this mean that they cannot be transferred to other quarters?

: The same situation has developed with other deductions, to which separate paragraphs of Art. 171 NK:

  • VAT presented by contractors when they carry out capital construction clause 6 art. 171 Tax Code of the Russian Federation;
  • VAT on hospitality expenses m clause 7 art. 171 Tax Code of the Russian Federation.

In our opinion, it is possible to transfer them to other quarters.

In paragraph 2 of Art. 171 of the Tax Code generally states which VAT is, in principle, deductible. And in certain paragraphs of this article, the features for some of its “varieties” have already been established. That is, all the above-mentioned deductions are also provided for in paragraph 2 of Art. 171 NK too. An additional argument is the interpretation of irremovable contradictions in favor of the taxpayer clause 7 art. 3 Tax Code of the Russian Federation.

And here is how the Federal Tax Service specialist answered this question.

FROM AUTHENTIC SOURCES

“VAT deductions for travel and entertainment expenses are subject to clause 1.1 of Art. 172 of the Tax Code. That is, these deductions can be claimed for any of the tax periods included in the corresponding 3-year period from the moment goods, works, services are accepted for accounting.”

Advisor to the State Civil Service of the Russian Federation, 2nd class

Consequences of transferring the VAT deduction for entertainment expenses

A. Reznichenko, Saratov

There is a special rule for VAT on entertainment expenses: it can be deducted only to the extent that the expenses fall within the “profitable” standard - no more than 4% of labor costs for the reporting (tax) period for income tax. clause 7 art. 171, paragraph 2 of Art. 264 Tax Code of the Russian Federation.
Does this mean that such a VAT deduction is tied precisely to the quarter in which “representative” goods, works, services were registered, and it cannot be transferred?

: Not at all. This simply means that the amount of VAT to be deducted should be determined based on the data for this quarter. And you can apply the deduction in any other quarter over the next 3 years.

A. Reznichenko, Saratov

If such a VAT deduction is carried forward to the future, then in some period the total amount of “representation” deductions may exceed the amount of input VAT attributable to the amount of entertainment expenses recognized in that period in tax accounting. Is this acceptable?

: Quite. Let's say you had entertainment expenses in the third quarter. Their entire amount does not “fit” into the standard calculated for income tax based on the results of 9 months. According to this standard, you determine what part of the VAT you can take as a deduction. But you don’t need this deduction now, and you leave it in account 19. The three years during which you can accept it for deduction are counted from the date of acceptance of “representative” goods, works, services for accounting.

Then, at the end of the year, the standard increased, and the entire amount of entertainment expenses already fits into it. Therefore, in the fourth quarter you have the right to deduct the balance of VAT on them Letter of the Ministry of Finance dated November 6, 2009 No. 03-07-11/285. But you don’t need this deduction yet, and you also put it off for later. Please note: 3 years for deducting VAT on the balance are still counted from the date of acceptance of “representative” goods, works, services for accounting, that is, from the third quarter.

In the first quarter of next year:

  • you decide to deduct all this VAT;
  • you had new entertainment expenses that “ate up” the entire standard for the first quarter. You also deduct VAT on them.

As a result, the total amount of the “representation” VAT deduction for the first quarter will be greater than that attributable to the entertainment expenses accepted for income tax for this quarter. If this raises questions for the inspectorate, explain that this situation arose due to the transfer of deductions according to the rules of clause 1.1 of Art. 172 NK.

Within 3 years from the date of registration, you can submit an update for any of the quarters

A. Kozyreva, Uglich

We doubt whether the new right to defer the deduction means a ban on filing an amended return with this deduction for those quarters in which it was not immediately provided.
For example, in the third quarter of 2015, we accepted the goods for registration and received an invoice. For some reason, VAT was not deductible this quarter. The next few quarters were not suitable for us to deduct either. We decided not to delay any further, to put the deduction in the third quarter of 2015 and submit an updated declaration for it. Is this acceptable now, given that we have the right to take this deduction into account in future quarters?

: We hasten to reassure: it is permissible. In such a situation, you can submit an updated declaration for any of the quarters included within a three-year period from the date the purchase was accepted for registration, starting from the one in which you first met all the conditions for the deduction. clause 2 art. 81 Tax Code of the Russian Federation. And in this declaration show the deduction not immediately declared.

The introduction into accounting practice of such concepts as deferred tax assets and deferred tax liabilities in terms of income tax (PBU 18/02) and corresponding changes in the Chart of Accounts raise many questions about the procedure for recording deferred liabilities of organizations for other taxes. In particular, this applies to value added tax. In this article M.L. Pyatov, Ph.D. (St. Petersburg State University), talks about the procedure for accounting for deferred tax liabilities for VAT associated with the sale of goods (works, services) by organizations.

Deferred tax liabilities are the amounts of accounts payable to the budget reflected in the accounting records for obligations that will arise only in future reporting periods.

In terms of value added tax, the need to reflect deferred tax liabilities arises due to differences in the recognition of goods (work, services) sold for VAT purposes and sold for accounting purposes.

Thus, in order for a product, work or service to be recognized as sold according to the general rule of Article 39 of the Tax Code of the Russian Federation, the following fact must occur:

  • transfer of ownership of goods;
  • transfer of results of completed work;
  • direct provision of services.

According to paragraph 2 of Article 39 of the Tax Code of the Russian Federation, the moment of actual sale of goods, works and services is determined in accordance with part two of the Tax Code of the Russian Federation. The moment of actual sale of goods (work, services) is understood as the moment from which, in accordance with the special norms of part two of the Tax Code of the Russian Federation on specific taxes, operations that are sales in accordance with Article 39 of the Tax Code of the Russian Federation are recognized as the sale of goods (work, services) for purposes of calculating and paying a specific tax to the budget. The role of such a special norm of part two of the Tax Code of the Russian Federation regarding value added tax is fulfilled by Article 167 “Determining the date of sale (transfer) of goods (work, services).”

In accordance with the general rule, for the purposes of applying Chapter 21 of the Tax Code of the Russian Federation, the moment of determining the tax base, depending on the accounting policy adopted by the taxpayer for tax purposes, is:

Thus, in accordance with paragraph 1 of Article 167 of the Tax Code of the Russian Federation, in the order on accounting policy for tax purposes in terms of VAT, the taxpayer chooses one of two “moments of implementation”: “on shipment” or “on payment”. Moreover, in the second case, until the moment of payment for goods (work, services), their sale is not recognized for VAT purposes.

In accounting, on the contrary, an organization cannot establish in its accounting policies the moment of recognition of the sale of goods (works, services). The procedure for recognizing sales income in accounting is established by paragraph 12 of PBU 9/99 “Income of the organization.” According to PBU, revenue is recognized in accounting if the following conditions are met:

a) the organization has the right to receive this revenue arising from a specific agreement or confirmed in another appropriate manner;
b) the amount of revenue can be determined;
c) there is confidence that as a result of a specific transaction there will be an increase in the economic benefits of the organization;
d) the right of ownership (possession, use, disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (service provided);
e) the expenses that have been incurred or will be incurred in connection with this operation can be determined.

Thus, in accounting, in accordance with the principle of temporary certainty of the facts of economic activity and the requirements of PBU 9/99, the fact of the sale of goods (work, services) is reflected at the moment of transfer of ownership of them to the buyer (delivery of the results of work, provision of services) and the occurrence of its unconditional obligation to pay them.

If the order on the accounting policy for taxation purposes of the selling organization selects the moment of sale as “payment”, when accounting for the sale of goods (work, services) before payment, there is a discrepancy between the accounting records for the reflection of sales and the recognition of sales for VAT purposes. Accounting entries are made to reflect the sale, but the obligation to pay VAT to the budget has not yet arisen.

In this case, in order to ensure that the financial result from the sale of goods shown in accounting is not overstated by the amount of VAT, it is necessary to draw up a special adjustment entry for the amount of potential debt to the budget for VAT. In accordance with the letter of the Ministry of Finance of Russia dated November 12, 1996 No. 96 “On the procedure for reflecting in accounting certain transactions related to value added tax and excise taxes,” such entries are compiled using account 76 “Settlements with various debtors and creditors.” Until the goods (work, services) are paid for and their sale is recognized for tax purposes, an entry is made for the amount of VAT on turnover on the sale of goods:

Debit 90 “Sales”, subaccount 3 “VAT” Credit 76 “Settlements with various debtors and creditors”, subaccount “Potential liabilities to the budget for VAT”.

After reflecting the payment by the buyer (customer) for the goods (work, services) sold to him by recording:

Debit 51 "Current accounts" Credit 62 "Settlements with buyers and customers."

accounting must record the transformation of a potential liability to the budget into a real debt for value added tax. The wiring is made:

Debit 76 “Settlements with various debtors and creditors”, subaccount “Potential liabilities to the budget” Credit 68 “Settlements for taxes and fees” - for the amount of VAT.

Example

Organization A sells organization B a batch of finished products, the cost of which is 150,000 rubles. The sales price of the products is 240,000 rubles (including VAT - 40,000 rubles). The order on the accounting policy for tax purposes of organization A establishes the moment of implementation as “payment”. Let us reflect in the accounting records of organization A the fact of sale of products:
1) The sale of the products of organization B is reflected:

Debit 62 “Settlements with buyers and customers” Credit 90 “Sales”, subaccount 1 “Revenue” - 240,000 rubles.

2) Products sold are written off:

Debit 90 “Sales”, subaccount 2 “Cost of sales” Credit 43 “Finished products” - 150,000 rubles.

3) Potential VAT debt to the budget is calculated:

Debit 90 “Sales”, subaccount 3 “Value added tax” Credit 76 “Settlements with various debtors and creditors” - 40,000 rubles.

4) Payment for products by organization B is reflected:

Debit 51 “Settlement accounts” Credit 62 “Settlements with buyers and customers” - 240,000 rubles.

5) The occurrence of debt to the budget for VAT is reflected:

Debit 76 “Settlements with various debtors and creditors” Credit 68 “Settlements for taxes and fees” - 40,000 rubles.

There is an opinion that the norm enshrined in paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation applies to goods, work and services, with the exception of fixed assets. Since for the latter, paragraph 3 of paragraph 1 of Article 172 of the Tax Code of the Russian Federation establishes a different norm. It says that deductions of VAT amounts presented by sellers to the taxpayer when purchasing fixed assets, equipment for installation or intangible assets specified in paragraphs 2 and 4 of Article 171 of the Tax Code of the Russian Federation are made in full after registration of these fixed assets, equipment for installation or intangible assets. Objections can be raised against this position from two sides at once.

VAT deduction of fixed assets until registration

Let's look at the text of paragraph 3 of paragraph 1 of Article 172 of the Tax Code of the Russian Federation. Should it really be understood in the sense that input VAT on acquired fixed assets must be deducted immediately after their purchase? In my opinion, no.

The construction of this paragraph shows that the legislator is against submitting a VAT deduction until the fixed asset is accepted for registration. That is, it allows you to do this only after the indicated operation. If the authors of this norm wanted the deduction of input VAT on a fixed asset to be made at a time after it was registered, they would not use the word “after” in paragraph 3, but the word “at the moment”.

Let us turn to the letter of the Ministry of Finance of Russia dated February 12, 2015 No. 03-07-11/6141. In it, officials, with reference to subparagraph 1 of paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation, say that tax deductions can be claimed in tax periods within three years after the registration of goods purchased by the taxpayer, work performed, services provided or property rights. And they do not see any special features regarding fixed assets.

VAT on fixed assets as VAT on goods

In the specified paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation, a reference is made to paragraph 2 of Article 171 of the Tax Code of the Russian Federation. The latter states that tax amounts presented to the taxpayer when purchasing goods, performing work, providing services, as well as when acquiring property rights are subject to deductions. But are fixed assets included in the concept of “goods” used in paragraph 2 of Article 171 of the Tax Code of the Russian Federation? In my opinion, definitely yes.

Firstly, paragraph 3 of Article 38 of the Tax Code of the Russian Federation establishes that a product for the purposes of the Tax Code of the Russian Federation is any property sold or intended for sale. Purely theoretically, one could argue that this definition applies more to sellers of property than to buyers.

However, secondly, we can turn to paragraph 8 of Article 145 of the Tax Code of the Russian Federation. It talks about the amounts of tax accepted by the taxpayer for deduction in accordance with Articles 171 and 172 of the Tax Code of the Russian Federation, before using the right to exemption from VAT on purchased goods, works, services, including fixed assets and intangible assets. That is, it is directly stated that the “acquired goods” include fixed assets. Consequently, at least within the framework of the chapter on VAT, the word “goods” also means fixed assets. This means that the provisions of paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation also apply to them.

Deferred VAT deduction from fixed assets

Still, there is a difficulty with deferred VAT deductions for fixed assets. And it was reflected in the letter of the Ministry of Finance of Russia dated 04/09/15 No. 03-07-11/20293.

Officials consider it necessary to take into account that, according to paragraph 1 of Article 172 of the Tax Code of the Russian Federation, deductions of tax amounts presented by sellers to the taxpayer when purchasing fixed assets specified in paragraphs 2 and 4 of Article 171 of the Tax Code of the Russian Federation are made after the registration of these fixed assets. Therefore, deduction of VAT on the basis of one invoice in parts in different tax periods within three years is possible after registration of goods, works, services, with the exception of fixed assets.

Thus, if you follow this position, then the amount of input VAT on a fixed asset cannot be divided into different tax periods. This, of course, greatly reduces the possibility of optimizing VAT through rational distribution of tax deduction amounts over periods. Until the advent of arbitration practice in favor of taxpayers, transferring deductions on fixed assets is risky