Transaction type code 23. Basic codes of the tax reporting period for declarations. New VAT operation type codes

In connection with changes in legislation since 2015 and the approval of a new VAT declaration form, it became necessary to correct the current list of codes for the types of operations that are used to maintain a register of received and issued invoices, a purchase book and a sales book. It was planned that the replacement of the Order of the Federal Tax Service of Russia No. ММВ-7-3/83 dated February 14, 2012, which approved the codes currently in force, would take place from the fourth quarter of 2015. However, the Order of the Federal Tax Service of Russia No. MMV-7-3/136 dated March 14, 2016, which approved the new codes, was registered with the Russian Ministry of Justice only in April of this year. It is necessary to apply new codes from July 1, 2016 (i.e. from reporting for the III quarter). To avoid mistakes, use the information from our review of new and old codes.

Currently, to indicate the codes of types of operations in the books of purchases and sales, as well as in the register of received and issued invoices, the following are used:

• list of codes of types of operations, approved. Order of the Federal Tax Service of Russia No. ММВ-7-3/83 dated February 14, 2012;
• lists of additional codes for types of operations given in letters of the Federal Tax Service of Russia No. GD-4-3/5757 dated April 7, 2015, No. GD-4-3/794 dated January 22, 2015

From July 1, 2016 (i.e., from the 3rd quarter), they must be affixed in accordance with the Order of the Federal Tax Service of Russia No. separate codes have been added for a number of operations. Comparison of old and new codes - in the following table.

Type of operation	Operation code
	currently
Shipment (transfer) or acquisition of goods, works, services (including intermediary services), property rights, including transactions subject to VAT at a rate of 0 percent
Payment, partial payment (received or transferred) on account of future deliveries of goods (performance of work, provision of services (including intermediary services)), transfer of property rights
Return of goods by the buyer to the seller or receipt by the seller of goods returned by the buyer (except for returns from citizens and persons who are not VAT payers)
Shipment (transfer) or acquisition of goods, works, services (except for intermediary services), property rights on the basis of a commission agreement (agency agreement - if the agent performs actions on his own behalf)
Payment, partial payment (received or transferred) on account of the forthcoming deliveries of goods (performance of work, provision of services (excluding intermediary services)), transfer of property rights on the basis of a commission agreement (agency agreement - if the agent performs actions on his own behalf)
Operations performed by tax agents listed in Art. 161 of the Tax Code of the Russian Federation
The operations listed in paragraphs. 2 p. 1 art. 146 of the Tax Code of the Russian Federation
The operations listed in paragraphs. 3 p. 1 art. 146 of the Tax Code of the Russian Federation
Receipt of the amounts specified in Art. 162 of the Tax Code of the Russian Federation
Shipment (transfer) or receipt of goods, works, services, property rights free of charge
Shipment (transfer) or acquisition of goods, property rights listed in paragraphs 3, 4, 5.1 of Art. 154 of the Tax Code of the Russian Federation
Payment, partial payment (received or transferred) on account of future deliveries of goods, transfer of property rights listed in paragraphs 3, 4, 5.1 of Art. 154, paras. 1-4 art. 155 of the Tax Code of the Russian Federation
Carrying out by contractors (developers or technical customers) of capital construction, modernization (reconstruction) of real estate objects, as well as during the registration of consolidated invoices transferred to investors			It is also applied when the indicated persons transfer (acquire) objects of completed (incomplete) capital construction, equipment, materials within the framework of the execution of contracts for capital construction (modernization, reconstruction)
Shipment (transfer) or acquisition of goods, property rights listed in paragraphs 1-4 of Art. 155 of the Tax Code of the Russian Federation
Drawing up (receipt) of an invoice by a commission agent (agent) when selling (receiving) goods (works, services), property rights on his own behalf, which reflects data in relation to his own goods (works, services), property rights and data in relation to goods (works, services), property rights sold (acquired) under a commission agreement (agency agreement)
Receipt by the seller of goods returned by a buyer who is not a VAT taxpayer (excluding returns from citizens)			Also applicable for: Return of goods by a buyer who is exempted from the obligation to pay VAT, including a partial refund (including by persons who are not VAT payers); Refusal of goods (works, services) for which an advance payment was received, in the event of a change in the conditions or termination of the relevant contract and the return of the relevant amounts of advance payments
Receipt by the seller of goods returned by the buyer-citizen, paid for in cash			It is applied regardless of the form of payment, as well as when a citizen refuses goods (works, services) for which an advance payment was received, in the event of a change in the conditions or termination of the relevant agreement and the return of the corresponding amounts of advance payments
Preparation or receipt of an adjustment invoice in connection with a decrease in the value of shipped goods (works, services), transferred property rights, including in the event of a decrease in prices (tariffs) and (or) the quantity (volume) of shipped goods (works, services), transferred property rights
Import of goods into the territory of Russia and other territories under its jurisdiction from the territory of the EAEU member states
Importation of goods into the territory of Russia and other territories under its jurisdiction, in the customs procedures for release for internal consumption, processing for internal consumption, temporary importation and processing outside the customs territory
Operations to restore tax amounts listed in paragraph 8 of Art. 145, paragraph 3 of Art. 170, Art. 171.1 of the Tax Code of the Russian Federation, as well as when performing transactions taxed at a tax rate of 0 percent			Not applicable in cases of tax recovery due to: With the transfer of property, intangible assets, property rights as a contribution to the authorized (share) capital of economic companies and partnerships, a contribution under an investment partnership agreement or share contributions to mutual funds of cooperatives, as well as the transfer of real estate to replenish the target capital of a non-profit organization; With a decrease in the value of shipped goods (work performed, services rendered), property rights transferred, including in the event of a decrease in the price (tariff) and (or) quantity (volume) of goods shipped (work performed, services rendered), property rights transferred rights
Operations for the return of advance payments in the cases listed in par. 2 p. 5 art. 171 of the Tax Code of the Russian Federation, as well as the operations listed in paragraph 6 of Art. 172 of the Tax Code of the Russian Federation
Acquisition of services issued with strict reporting forms (BSO) in cases provided for in paragraph 7 of Art. 171 of the Tax Code of the Russian Federation
Registration of invoices in the purchase book in the cases provided for in par. 2 p. 9 Art. 165, paragraph 10 of Art. 171 of the Tax Code of the Russian Federation
Registration of invoices in the book of purchases in relation to the amounts of tax previously restored when making transactions taxable at a tax rate of 0 percent			It is also used by payer-manufacturers who purchase goods (works, services) for the production of products with a long production cycle and determine the moment of the tax base as the day of shipment of such goods
Preparation of primary accounting documents for the sale of goods (works, services), property rights to persons who are not VAT taxpayers, and taxpayers exempted from fulfilling the duties of a taxpayer related to the calculation and payment of tax
Drawing up an invoice based on two or more invoices for the sale and (or) acquisition of goods (works, services), property rights in the case provided for in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation, as well as receipt of the specified invoice by the taxpayer
Drawing up an invoice on the basis of two or more invoices upon receipt of payment, partial payment against the upcoming deliveries of goods (works, services), property rights in the case provided for in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation, as well as receipt of the specified invoice by the taxpayer
Acquisition of goods (works, services) from sellers that are registered on the territory of the Republic of Crimea or the city of Sevastopol
Adjustment of the sale of goods (works, services), transfer of property rights, the enterprise as a whole as a property complex on the basis of paragraph 6 of Art. 105.3 of the Tax Code of the Russian Federation
Shipment of goods in respect of which VAT was calculated during customs declaration in accordance with par. 1 pp. 1.1 p. 1 art. 151 of the Tax Code of the Russian Federation
Shipment of goods in respect of which VAT was calculated during customs declaration in accordance with par. 2 pp. 1.1 p. 1 art. 151 of the Tax Code of the Russian Federation
Acceptance for deduction of VAT amounts paid or payable in the cases provided for in paragraph 14 of Art. 171 of the Tax Code of the Russian Federation			?

The number of new codes has been reduced to 24 instead of the current 27.

As can be seen from the table above, the following operation type codes were excluded:

• 04, 07, 08, 09, 99 (code 01 is used instead);
• 05, 12 (code 02 is used instead);
• 11 (codes 01 and 14 are used instead, depending on the type of operation).

Added new codes:

• 14 - to reflect operations for the shipment (transfer) or acquisition of goods, property rights listed in paragraphs 1-4 of Art. 155 of the Tax Code of the Russian Federation;
• 15 - to reflect the operation of compiling (receiving) an invoice by a commission agent (agent) when selling (receiving) goods (works, services), property rights on his own behalf, which reflects data in relation to his own goods (works, services), property rights and data in relation to goods (works, services), property rights sold (acquired) under a commission agreement (agency agreement);
• 29 - to reflect operations to adjust the sale of goods (works, services), the transfer of property rights, the enterprise as a whole as a property complex on the basis of paragraph 6 of Art. 105.3 of the Tax Code of the Russian Federation;
• 30-32 - to reflect transactions related to the completion of the customs procedure of the free customs zone on the territory of the special economic zone in the Kaliningrad region.

It is important to indicate the correct codes in the books of purchases and sales, since they are transferred to section 8 or section 9 of the VAT return, respectively. The indicators of these sections undergo format-logical control. Verification of the correctness of the preparation and filling of the declaration for the presence of inaccuracies and errors in it is carried out using the control ratios of indicators of the forms of tax and accounting reports given in the letter of the Federal Tax Service of Russia No. GD-4-3 / 4550 dated March 23, 2015 absence) transferred from the purchase book (sales book) may lead to the fact that organizations (individual entrepreneur) will send a request for additional documents and explanations.

It is known that transactions that are subject to VAT are recorded by companies in the purchase book. In this summary log, not only the essence of the operation is written, but also its identification code.

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In 2019, adjustments were made to the procedure for filling out the purchase book, which also affected individual transaction codes (Decree of the Government of the Russian Federation No. 735, 2019).

Innovations are expected to contribute to more efficient VAT accounting, since the declaration for this tax is compiled on the basis of the purchase book.

What you need to know

Transactions that are associated with any acquisitions made by the company are reflected in.

In the future, according to the results of each quarter, it is on its basis that it is formed and submitted to the IFTS.

As a result, the following situation develops - tax officials check the purchase book, and then compare this information with the indicators prescribed in the VAT returns.

It is the new system of codes that makes it possible to simplify, automate and speed up this process ().

New transaction accounting codes were introduced in several documents at once: the purchase book, and.

Definitions

When considering the issue of new transaction codes subject to VAT, it is important to take into account the following definitions:

Name	Description
Book of purchases	Consolidated accounting journal, which contains information about documents evidencing the purchase of goods, the receipt of services or the order of work. Information entered into the book relating to invoices forms the basis for VAT deductions
Transaction type codes in the purchase book	Combinations of numbers that serve as a determinant for a particular operation. So, transaction codes introduced in 2019 start with 16 and end with 28 (Letter of the Federal Tax Service N GD-4-3 / [email protected], 2019)
Invoice Journal	Consolidated journal in which intermediaries (developers and freight forwarders) reflect information on received and issued invoices. In it, each operation is also marked with a separate identification code.
VAT declaration	A document filled out by a VAT payer and submitted to the Federal Tax Service on a quarterly basis no later than the 25th day of the month following the reporting quarter. Based on this, VAT will be paid in the future.

What is their role

Transaction type codes play an important role in tax accounting: thanks to them, the process of determining those transactions for which VAT deductions are due is simplified.

In addition, it is important to point out the following two aspects:

In 2019, the changes affected a number of sections of the purchase book filled in by VAT payers.

In particular, the amendments affected the following columns:

2	Includes transaction type code, which automatically eliminates the need to keep an invoice accounting journal
3	Provides for entering the number of the invoice or customs declaration (for import) and the date of its preparation
7	It involves indicating the number of the payment document on the basis of which the VAT was paid. It is on the basis of the data presented in this column that deductions from VAT (code 19), advance payment (code 22) and travel payments (code 23) will be made
11-12	Fields for specifying the TIN and KPP of the counterparties of the company that supply goods, works and services
14	It is filled in only when making purchases of products for currency (the code of the currency operation is prescribed)
16	Includes the full amount of VAT, regardless of the rate at which this tax was calculated (if several rates were used, then only the total final result is entered in the designated field)

Legal grounds

The new rules regarding the maintenance of the purchase book in general and the indication of transaction type codes in it in particular are described in detail in such Russian regulatory legal acts as:

	Enterprises engaged in intermediary activities (developers and forwarders) are required to keep a journal of invoices indicating in it not only the essence of transactions, but also their individual codes
	All other types of companies (engaged in manufacturing activities) post transaction codes based on invoices in the shopping book
	New number combinations have been added to the accepted classification of codes, which must be used by all VAT payers
Letter of the Federal Tax Service N GD-4-3 / [email protected]	The purchase book is filled in in accordance with the new rules. Moreover, in addition to the system of basic codes, there are a number of additional numerical combinations that should be used when filling it out

Transaction type codes in the purchase book in 2019 (when offsetting an advance)

New transaction type codes have been used in tax accounting by Russian companies since January 2019.

At the same time, in the purchase book, goods, works and services presented for resale (for intermediaries) and purchased for their own use are indicated in a single column with code 1.

A complete list of codes for the types of transactions used when filling out the purchase book is given in the following table:

Type of operation	Identification code
Purchase (resale for intermediaries) of any benefits or property rights	01
Advances in favor of future deliveries of goods, works, services	02
Return of goods	03
Buying or selling goods based on an agency agreement	04
Advances within	05
Receiving or giving benefits for free	10
Implementation of capital construction or repair works by a specific contractor	13
A citizen purchased goods for cash, but later returned them to the seller	17
A corrective invoice has been received or generated	18
There was an import from the EU	19
The property was transferred to the authorized capital	21
The terms of the contract have changed and the advance payment has been returned	22
An employee of the company had the need to pay for services at the expense of his travel allowances.	23
Goods, works and services were sold to a company that is not a VAT payer	26
The commission agent (committent) amounted to	27
The commission agent (committent) has drawn up a consolidated invoice regarding the advance payment	28

It is important to emphasize that, thanks to the codes for the types of transactions of the purchase book, it is possible to take into account very specific transactions that also affect the calculation of the total value of VAT, in particular:

It is also worth noting that the code for the type of transaction when making transactions with taxpayers-citizens of other states, who are not registered with the tax authorities of the Russian Federation, will be designated as 6.

The same code denotes all operations under agency agreements with such counterparties. All other agency transactions are marked with code 4.

Emerging Questions

Innovations related to the purchase book came into force at the beginning of this year, and therefore raise a lot of questions from VAT payers.

Including entrepreneurs and organizations specify:

• from what time it is necessary to use new codes of types of operations;
• whether it is possible to fill out a book of purchases, and subsequently a tax return without them.

FTS specialists claim that all adjustments have been in effect in Russia since the beginning of 2019, and those reports that will be sent to the department without specifying codes will be automatically canceled by the system.

If a mistake is made

Often, when filling out the section in which the codes for the types of operations are prescribed, both in the purchase book and in the VAT declaration, payers make mistakes.

In order to correct inaccurate data, you will need ():

1. Carefully correct the code on the page where the error was made.
2. Fill in an additional sheet of the purchase book for a specific transaction with the correct code value.

If separate invoices were drawn up in violation of the requirements prescribed by the tax legislation, then a note should be made on a separate sheet of the purchase book about the cancellation of these documents.

Transaction codes reflected in the accounting journal of invoices

The invoice journal in 2019 also affected a number of important changes, which affected not only the structure of the journal itself, but also transaction codes.

In general, the following new columns have been added to the consolidated document, which are associated exclusively with companies engaged in intermediary activities:

Similar columns are filled in for issued invoices. As for the codes denoting the types of operations, there are only four of them in the new journal:

Enterprises and individual entrepreneurs that work with VAT and report on this tax operate with special codes indicating the conduct of a particular taxable transaction, and fix them both in accounting registers and in the tax declaration. Codes for the types of operations (KVO) for tax accounting registers were approved by order of the Federal Tax Service dated 03/14/2016 No. ММВ-7-3 / [email protected] Their list is periodically updated with the introduction of new ciphers. To reflect the codes in the documents, special columns are intended: No. 2 in the books of sales / purchases, No. 3 - in the journals of invoices. In 2018, the cipher registry has changed somewhat, some of the codes used have been canceled, others have been added, and others have been detailed.

The correct indication of the KVO when documenting transactions is very important, since information from the registers is transferred to the declaration and analyzed by the tax authorities. KVO indicates the type of operation and characterizes the algorithm for issuing an invoice, calculating VAT. For example, when accepting VAT for a transaction confirmed by BSO, code 23 is indicated. When checking, the IFTS software resource recognizes that invoices are not registered by this code. An error in specifying the CVO will establish a discrepancy, and the Federal Tax Service will request an explanation. True, the law does not provide for the imposition of penalties for such inaccuracies.

VAT declaration: transaction type code

The Tax Code of the Russian Federation also applies the concept of "operation code" when filling out a VAT return. These codes, in contrast to the two-digit ones used in the registration of accounting registers, consist of 7 digits and are given in Appendix No. 1 to the order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3 / [email protected]

There are many QUOs, each of them describes a category of transactions with its inherent characteristic features of taxation. For example, the provision of services for the international transportation of goods in the declaration is encrypted with the code 1010423, which combines the group of operations listed in paragraphs. 2.1 p.1 art. 164 NK.

Often, enterprises and individual entrepreneurs operating on special regimes (USN, UTII, PSN) issue invoices in order to provide the purchaser with a VAT deduction. In such a situation, the “simplifiers” pay the tax and register the issued invoices in the 12th section of the VAT return. This section is not provided for reflecting the KVO for VAT, and therefore the codes for these operations are not indicated in it.

We will return to the codes in the accounting registers and consider the applicable codes for the types of VAT transactions in 2018.

Books of purchases and sales: VAT transaction type codes

Based on the above norms, taxpayers use the following ciphers to reflect in accounting registers:

	Operation designation
	Transaction type code 01 denotes the sale or purchase of goods (works, services), incl. by engaging an intermediary, issuing a clarifying invoice, as well as VAT on construction and installation works using a household method when erecting structures for their own needs or transferring property to the management company of the company
	Transaction type code 02 reflects full or partial payment for future deliveries, incl. under agency contracts
	Transaction type code 06 - implementation of transactions by tax agents (NA)
	Free transfer of property (provision of services, performance of works)
	Contract capital construction, reconstruction, purchase of similar works by investor companies
	Transfer of property rights (clauses 1-4 of article 155 of the Tax Code of the Russian Federation)
	Registration of the SF for the sale by the commission agent on his own behalf
	Return of goods
	Return of goods by individuals (if the contract is terminated, the advance payment is returned)
	VAT transaction type code 18 is indicated when issuing / receiving an adjustment invoice for reducing the cost of supplied goods and materials (works, services) or their volumetric indicators
	Import to the Russian Federation from the EAEU states
	Import to the Russian Federation and other territories under federal jurisdiction in the customs procedure for consumption within the Russian Federation, temporary importation and processing outside the customs territory
	Transaction type code 21 - VAT recovery in certain situations (for example, when receiving goods and materials on account of an advance payment, further use of assets in VAT-free transactions), or transactions at a rate of 0% (clause 8, article 145, clause 3 (except for paragraphs 1, 4) Articles 170 and 171.1NC)
	Operation type code 22 - return of advances (clause 5 of article 171 of the Tax Code), deduction of VAT from the advance upon shipment
	Receipt of services issued by BSO (clause 7 of article 171 of the Tax Code of the Russian Federation)
	Registration of the Federation Council in situations corresponding to paragraph 9 of Art. 165 of the Tax Code, paragraph 10 of Art. 171 Tax Code of the Russian Federation
	SF registration for the amount of VAT restored earlier in a transaction at a VAT rate of 0%, as well as for VAT on prepayment for goods whose production duration exceeds six months
	Registration of an invoice for the sale of goods and materials (works, services) to VAT non-payers, as well as upon receipt of advances from them against future deliveries
	Registration of the SF on the basis of 2 or more SF for the sale / purchase (clause 3.1 of article 169 of the Tax Code)
	Registration of SF on the basis of 2 or more SF upon receipt of advances for future deliveries (clause 3.1 of article 169 of the Tax Code)
	Adjustment of sales, transfer of property rights, enterprise-property complex (clause 6 of article 105.3 of the Tax Code)
	Shipment of goods and materials with VAT calculated at customs (clause 1, article 151 of the Tax Code)
	Payment of VAT calculated at customs (clause 1 clause 1 article 151 of the Tax Code)
	VAT deduction (clause 14, article 171 of the Tax Code)

New VAT operation type codes

In 2018, the KVO registers were supplemented with new codes. In particular, the list of codes used in accounting registers includes ciphers characterizing the sales options for exported raw and non-commodity goods - 37, 38, 39, 40 (letter of the Federal Tax Service of the Russian Federation dated 16.01.2018 No. SD-4-3 / [email protected]).

In addition, by letter of the Federal Tax Service dated January 16, 2018 No. SD-4-3 / [email protected] recommended for the use of the CVO for the supply of raw hides and scrap, processed by an ordinary VAT payer enterprise and a tax agent: with the calculation of VAT on advance payment and upon shipment - 33, 34, 41, 42, 43, 44.

"Tax period code" - this phrase is familiar to professionals related to taxes. Our material will help to understand this encoding and will allow you to reflect the code indicating the tax period in the declarations without errors.

Tax period codes

Tax period codes for declarations can consist of a wide variety of digital combinations: 01, 31, 34, 24, etc. They encode information about the tax period established by tax legislation for each tax.

IMPORTANT! The tax period is a calendar year or other period of time, after which the tax is calculated and paid (clause 1, article 55 of the Tax Code of the Russian Federation).

Tax period codes of the VAT declaration: 21, 22, 23, 24

The tax period in the VAT return is indicated most often by the numbers 21, 22, 23 and 24. They are affixed in accordance with Appendix 3 to the order of the Federal Tax Service of Russia dated 10/29/2014 No. ММВ-7-3 / [email protected], which for the tax periods of 2017-2018 is applied as amended on 12/20/2016.

The numbers in the tax period code in the VAT return indicate the following: the first digit of the code is a number, which is always 2, and the second digit changes depending on the quarter number. For example, 24 is the VAT return for the 4th quarter.

Similar codes are used in tax declarations, the reporting periods for which are a quarter. In addition to VAT, such taxes, for example, include water (Article 333.11 of the Tax Code of the Russian Federation) or UTII (Article 346.30 of the Tax Code of the Russian Federation).

Read more about how to fill out a VAT return. “What is the procedure for filling out a VAT return (example, instructions, rules)” .

"Profitable" report with codes 21, 31, 33, 34

The code 21 reflecting the tax reporting period in the income tax declaration is similar to the quarterly tax coding considered in the previous section and means the report for the 1st quarter. The number 31 is put down in the semi-annual declaration. The code 33 denoting the tax period in the income tax declaration indicates that the information reflected in this document refers to the reporting period from January 1 to September 30 (for 9 months), and the tax period 34 is entered in the annual "profitable" declaration.

These ciphers are not used by all taxpayers who draw up a "profitable" declaration. Firms paying monthly advance payments on actual profits use a different coding: 35, 36, 37, etc.

Such encryption of the tax period of a “profitable” declaration is provided for in Appendix 1 to the procedure for filling out a declaration, approved by order of the Federal Tax Service of Russia dated 10/19/2016 No. ММВ-7-3 / [email protected]

For information on the deadlines for filing a profit declaration, read the article What are the deadlines for filing income tax returns? .

How to fill out an income tax return correctly, read the following articles:

• “What is the procedure for filling out an income tax return (example)”;
• “How to fill out an income tax return for the year?” .

Tax period code in the payment: field 107

The tax period code is indicated not only in declarations, but also in payment orders for transferring tax payments to the budget. Field 107 is intended for this.

In contrast to the 2-digit tax period codes in declarations, the “payment” tax period code consists of 10 characters. Its composition:

• the first 2 characters indicate the frequency of tax payment in accordance with tax legislation (MS - month, KV - quarter, etc.);
• the next 2 characters are the number of the month (for monthly payments from 01 to 12), quarter (for quarterly payments from 01 to 04), half-year (for semi-annual payments 01 or 02);
• in 7-10 characters - an indication of the year for which the tax is paid.

For example, in field 107, the tax period may look like this: "Q.04.2018" - this means tax payment for the 4th quarter of 2018.

In pursuit of the previous question, I would like to know if we purchase air and railway tickets for cashless payments and receive them in electronic form (air tickets) and, accordingly, an invoice for them, and in the invoice the supplier reflects only his own fees and VAT on them, but it does not reflect VAT for a flight and we reflect VAT on the basis of an electronic or railway ticket, does it also apply to strict reporting forms? When these transactions are reflected in the purchase book, what code should be put down? 23?

Based on the itinerary/receipt and you can claim a VAT deduction. The operation code is 23.

paragraph 18. According to this rule for travel expenses, the company accepts VAT deductible based on the BSO.

For the purposes of deducting VAT on electronic tickets, the availability of an itinerary/receipt (control coupon of an electronic travel document, receipt of an electronic multi-purpose document) issued on an approved strict reporting form (with an allocated tax amount) is mandatory (clause and article 172 of the Tax Code of the Russian Federation).

Thus, the form in this case is just the itinerary / receipt for an electronic passenger ticket, in which the VAT amount is indicated in a separate line.

When registering a shopping book, according to the additional list recommended by the letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD-4-3 / 794, in relation to the purchase of services executed in strict accountability forms in cases provided for in paragraph 7 of Article 171 of the Tax Code of the Russian Federation, code 23 applies.

The rationale for this position is given below in the materials of the Glavbukh and VIP System - version.

1. Article:Ready-made solutions for tasks related to VAT, income tax, loans, personal income tax, vacation pay, CRE, registration of state duties

VAT on tickets purchased through an agent can be deducted based on the itinerary/receipt

Asks Victoria Polevikova, ch. accountant (Moscow)

Our company purchases e-tickets for business trips of employees by bank transfer from an agent. The intermediary company invoiced us only for a fee for their services. And for the cost of the ticket with the allocated amount of VAT, we received only an itinerary / receipt. Can we claim input tax deductible based on this document?*

Answered by Olga Duminskaya, Adviser of the State Civil Service of the Russian Federation, 2nd class

Yes, in your situation, only on the basis of the itinerary / receipt, you can claim a VAT deduction. It is this document that you need to register in the purchase book, unless, of course, all the conditions for the deduction prescribed in the articles and the Tax Code of the Russian Federation are met. *

Features for VAT deductions for travel expenses are enshrined in paragraph 18 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. According to this norm for travel expenses, the company accepts VAT deductible on the basis of strict reporting forms.

In this case, such a form is just the itinerary / receipt for an electronic passenger ticket, in which the amount of VAT is indicated in a separate line. * This is established in paragraph 2 of the order of the Ministry of Transport of Russia dated November 8, 2006 No. 134. That is, you can deduct tax specified in the itinerary/receipt. This was also confirmed by officials from the Ministry of Finance of Russia in a letter dated January 10, 2013 No. 03-07-11 / 01.

Note that even if the agent invoices you for the cost of the ticket, you do not need to register it in the purchase book. This is not provided for in the rules. But fix the invoice for the amount of remuneration to the intermediary in the purchase book.

2. Article:How to register tickets and other travel items in the purchase book

According to travel documents, you can claim VAT deductions without invoices. This caused a lot of questions. The general rules for registering documents are as follows. Firstly, the basis for the deduction is not invoices, but strict reporting forms - tickets, bills, etc. (clause 7, article 168 of the Tax Code of the Russian Federation). Secondly, the deduction must be declared in the period in which the employee reported on the business trip, even if he submitted the documents at the wrong time. Thirdly, when registering these papers in the purchase book, you must fill in column 7 "Number and date of the document confirming the payment of tax." Fourthly, the code for deductions for these operations is 23. * It must be written in column 2.

In the columns and books of purchases, you must write down the details of the seller: name, TIN and KPP. *

Companies often purchase tickets through an intermediary. But in this case, in the book as a seller, it is necessary to write not an intermediary, but the carrier himself.* After all, the company registers the travel document.

NEWSPAPER “ACCOUNTING. TAXES. LAW", No. 15, APRIL 2015

3. LETTER OF THE FTS OF RUSSIA DATED 22.01.2015 No. GD-4-3/794

"Application. Codes for the types of value added tax transactions required to maintain a register of received and issued invoices, a purchase book and a sales book

Sincerely,

Maria Zhukova, expert of the Glavbukh System.

Answer approved by Elena Rakova,

leading expert of the Glavbukh System.