There are several types of VAT, paying which the company is interested to take into account for the purposes of income tax expenses: this is the VAT presented by the manufacturer, the “input” VAT paid by the purchaser, and the VAT restored to the budget. Let's consider when input VAT is taken into account in expenses for income tax purposes.

Having sold a product or service with VAT included, the company takes into account this amount according to the rules of Art. 248 of the Tax Code of the Russian Federation directly as income tax income.

Types of VAT that can be accepted as income tax expenses:

• VAT paid to the supplier;
• customs VAT.

The following two norms of the Tax Code of the Russian Federation are directly prescribed to attribute "input VAT" to expenses:

1. : VAT amounts declared to the sender of the goods are directly applied to the cost. This is the case if the goods sold are intended for non-taxable operations. These are the cases when:

• the place of sale is not the territory of the Russian Federation;
• transactions are not subject to VAT;
• the firm is exempted from paying VAT.

1. P. 3 Art. 170 of the Tax Code of the Russian Federation regulates the VAT "recovery" algorithm. Goods are received for use in VAT-exempt transactions, and the person recovers VAT to the budget previously deducted (for fixed assets - in proportion to their residual value). Following this norm, the restored VAT is taken into account in income tax expenses.

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Suppose a company has purchased building materials for construction work for its own purposes. Such operations by virtue of nn.3.n.1 of Art. 146 of the Tax Code of the Russian Federation do not generate an object for VAT. The organization will attribute the amount of "input" VAT directly to its value and formally this VAT will reduce income tax.

When input VAT is expensed for income tax purposes

For other cases, the Tax Code of the Russian Federation does not talk about the possibility of classifying "input" VAT as income tax expenses. The taxpayer must directly assess for himself this or that opportunity, taking into account the emerging risks and the obligation to prove his position in a dispute with fiscals:

• In the absence of a document - an invoice, the VAT paid to the supplier cannot be deducted or attributed to expenses due to the instructions of clause 19 of article 270 of the Tax Code. Exception: for travel expenses, where it is permissible to attribute the entire amount to expenses, incl. VAT shown on the hotel bill. This position is reflected in explanatory No. 03-03-06/1/18202.

• If the company has not confirmed the right to apply the zero VAT rate for 180 days when exporting, the law obliges to calculate additional VAT on top of the cost on the date of shipment. The company will accept VAT deductible by collecting a set of documents confirming the rate of "zero" percent. The Ministry of Finance agreed () that such VAT charged “from above” can be taken into account in expenses as early as 181 days from the date of shipment.

• VAT included in accounts receivable. At the time of write-off due to the expired limitation period for receivables, such VAT is subject to expense in full.

Suppose an organization sold its goods for 118 rubles, incl. VAT - 18 rubles. The goods were not paid by the recipient, the limitation period has expired. The organization takes into account the cost of goods, including VAT, in expenses. Confirmation: clarifying

Attribution to income tax expenses of "foreign" VAT

When a firm interacts with foreign partners, often their invoices contain VAT. This is foreign VAT and is not accepted for deduction by the company. Foreign VAT, together with the cost of goods, is directly charged to income tax expenses (Letter of the Ministry of Finance of 05.2015 No. 03-07-08/28428).

Let's say a company received goods from its foreign partner in the amount of 120 USD, incl. foreign VAT - 20 c.u. The entire cost of the goods - 120 USD, as well as foreign VAT, will be attributed to expenses.

If a company sells goods or services abroad, and the foreign partner withheld his VAT as an agent when paying, then such VAT can be included in the costs. In confirmation, the foreign partner must submit a document from his state on the grounds for withholding tax (Article 313 of the Tax Code of the Russian Federation). The document must contain a certified translation. This position was included in the letter of the Ministry of Finance dated May 18, 2015. No. 03-07-08/28428.

Suppose a Russian organization has provided services to a foreign company worth 120 USD. The foreign agent withheld 20 c.u. tax levied on the basis of the law of his state. In this case, our payer shall attribute the entire contractual cost of the service (120 USD) to income, and the amount of VAT withheld by the foreign agent, if there is a certificate from a foreign legal entity translated into Russian, to expenses.

VAT paid on re-import

If, after export, the company returns the goods back, then it is placed directly into the re-import mode. Customs is paid VAT, as for goods imported into the Russian Federation. Such VAT is not accepted as a deduction - Art. 171 of the Tax Code of the Russian Federation calls a closed list of cases.

Formally, this VAT cannot be attributed to the cost of goods, since these are taxable transactions (Article 170 of the Tax Code of the Russian Federation). But the taxpayer is entitled to attribute it to other expenses for income tax, as paid by virtue of the law (there is no contradiction with clause 19 of article 270 of the Tax Code of the Russian Federation). This VAT is paid to customs and not presented to the buyer. There are court precedents positive for the taxpayer.

Expenses not taken into account for tax purposes are charged to account 91.2, but at the same time VAT (18%) is allocated in the invoice. Can VAT be added to the purchase book and deductible? Or is it also attributed to account 91.2 and not taken for deduction?

If the expenses are directed to the performance of transactions subject to VAT, then regardless of whether they are taken into account when calculating the income tax, the input VAT on them can be deducted.

The rationale for this position is given below in the materials of the Glavbukh System

1. Situation: Is it possible to deduct VAT on expenses that are not taken into account when calculating income tax

Yes, you can, but on condition that the costs are related to the performance of transactions subject to VAT. True, with this approach, disputes with the tax inspectorate are not excluded *.

In private explanations, representatives of the regulatory agencies take the following position. For expenses that are not taken into account when calculating income tax, input VAT cannot be deducted. This is due to the fact that the deduction is provided only for expenses that are associated with the performance of operations subject to VAT, including sales. When calculating income tax, expenses not related to production and sales are not taken into account. * This follows from item 2 articles 171 and paragraph 1 Article 252 of the Tax Code of the Russian Federation.

Thus, the presence of expenses not taken into account when calculating income tax means that they are not related to the performance of operations subject to VAT.

There are examples of court decisions that contain similar conclusions (see, for example, definition of YOU RF from 5 June 2008 No. 6440/08 , FAS resolutions Far Eastern District from 24 January 2008 No. Ф03-А51/07-2/6147 , Volga-Vyatka District from 10 January 2008 No. А43-2450/2007-31-45, Central District from 20 August 2007 No. А68-AP-104/18-06 , from 19 July 2006 No. A54-9067/2005-C18).

However, there is an opposite arbitration practice. Many judges believe that the application of the VAT deduction depends on the tax accounting of expenses in only two cases*:

• in relation to input VAT on travel, hospitality and other standardized expenses (P. 7 art. 171 NK RF);
• in relation to VAT accrued by the organization when performing construction and installation works for its own consumption ( par. 3 p. 6 art. 171 NK RF).

In other cases, the Tax Code does not contain any restrictions on the application of a VAT deduction for expenses that do not reduce taxable profit. The main condition for accepting the input tax as a deduction is the connection of expenses with the performance of transactions subject to VAT.* This follows from paragraph 2 article 171 of the Tax Code of the Russian Federation.

For example, an organization might give an employee a television set for their birthday. When calculating income tax, expenses for the purchase of a TV set are not taken into account. However, such a transfer is recognized as a sale on which the organization must pay VAT. Therefore, the input VAT presented by the supplier when purchasing a TV set can be deducted by the organization. At the same time, it is not necessary to wait until the gift is presented to the employee, and VAT is charged for payment to the budget. The Tax Code does not establish a relationship between the period of presenting VAT for deduction and the period of actual sale, including free sales. Arbitration practice confirms the legitimacy of such an approach (see, for example, Decree of the Federal Antimonopoly Service of the Moscow District dated 12 March 2009 No. KA-A40/1726-09).*

All this follows from the provisions paragraph 2 subparagraph 1 of paragraph 1 of article 146, item 1 articles 172 and item 16 article 270 of the Tax Code of the Russian Federation.

Thus, as a general rule, if expenses are directed to the performance of operations subject to VAT, then regardless of whether they are taken into account when calculating income tax, the input VAT on them can be deducted. The courts also take this position*. For example, the resolutions of the FAS of the Moscow District from 26 February 2010 No. KA-A40/978-10 , from 14 July 2009 No. KA-A40/5553-09 , from 7 April 2009 No. KA-A40/2620-09, Volga region from 22 September 2008 No. А65-5848/07 , from 6 May 2008 No. А65-12919/07-СА2-22 , Ural District from 7 October 2008 No. Ф09-7115/08-С3, West Siberian District from 23 August 2007 No. F04-5630/2007(37318-A46-37) , from 8 December 2008 No. F04-6756/2008(15392-A45-37) , Far Eastern District from 16 August 2007 No. Ф03-А51/07-2/2293 , Central District from 16 December 2004 No. А36-135/2-04 and Northwestern District from 24 October 2008 No. А56-46360/2007 .

Olga Tsibizova,

In order to determine the amount of VAT to be deducted, the organization must maintain a book of purchases*. In the purchase book, buyers register electronic invoices issued by sellers and (or) paper invoices (including corrective, corrected invoices).

If the organization maintains separate VAT records, then register invoices in the purchase book only for the amount of VAT that is deductible *. This procedure is provided paragraph 13 section II of annex 4 to government decree RF from 26 December 2011 No. 1137 .

Olga Tsibizova,

head of the department's indirect taxes

tax and customs tariff policy of the Ministry of Finance of Russia

Sincerely,

Svetlana Barkova, expert of BSS System Glavbukh.

Answer approved by Svetlana Chuprikova,

Head of the Hotline of the BSS "System Glavbuh".

To carry out their activities, organizations acquire inventory items, use the work and services of third-party organizations, while paying VAT included in their cost. As a general rule, the amounts of "input" VAT are deductible. However, in some cases, organizations include them in expenses that reduce taxable profits. The article discusses the conditions and procedure for including the amounts of "input" VAT in the composition of expenses, taking into account the latest changes in tax legislation.

When VAT is included in expenses

Federal Law No. 57-FZ dated May 29, 2002 “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter Law No. 57-FZ) affected most of the articles of Chapter 21 “Value Added Tax”. cost” of the Tax Code of the Russian Federation.

Article 170 "The procedure for attributing tax amounts to the costs of production and sale of goods (works, services)" of Chapter 21 of the Tax Code of the Russian Federation is set out in a new edition. What is the essence of the changes?

With the introduction of amendments to paragraph 2 and the abolition of paragraph 6 of Art. 170 of the Tax Code of the Russian Federation resolved the issue of the procedure for including, in specified cases, the amounts of VAT presented to buyers when purchasing goods (works, services), including fixed assets (PP) and intangible assets, or actually paid by them when they are imported into the territory of the Russian Federation as part of their cost.

Indeed, according to the previous wording of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, such amounts of VAT were to be included in expenses deductible when calculating corporate income tax. At the same time, they were included in the cost of goods (works, services) only in the cases specified in paragraph 6 of Art. 170 of the Tax Code of the Russian Federation in the previous version:

When purchasing (importing) goods (works, services) by persons who are not VAT payers or exempted from taxpayer obligations in accordance with Art. 145 of the Tax Code of the Russian Federation;

When purchasing (importing) depreciable property for the production and (or) sale of goods (works, services), the sale (transfer) operations of which are not recognized as the sale of goods (works, services) in accordance with paragraph 2 of Art. 146 of the Tax Code of the Russian Federation.

Obviously, a number of VAT payers who were not payers of income tax, for example, organizations transferred to the payment of the unified agricultural tax, faced the problem of accounting for VAT amounts that they could not claim for deduction.

New edition of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation clarified the list of cases when VAT, which cannot be deducted, is taken into account in the cost of goods (works, services). In fact, the new version of this paragraph included the provisions of paragraphs 2 and 6 of Art. 170 of the Tax Code of the Russian Federation in the previous edition.

Consider the cases provided for in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, when the amounts of VAT presented to the taxpayer when purchasing goods (including fixed assets and intangible assets), works, services, or actually paid by him when importing goods into the customs territory of the Russian Federation, are subject to accounting in the value of acquired valuables.

Case 1-- acquisition (importation) of goods (works, services), including fixed assets and intangible assets used for production and (or) sale operations, as well as transfer (performance, provision) for own needs of goods (works, services), not subject to taxation (exempted from taxation).

Example 1

The Federal State Unitary Enterprise "Research Institute "Granit"" performs research work at the expense of the federal budget. At the same time, a chemical reagent was purchased at a cost of 1200 rubles. (including VAT - 200 rubles). The corresponding invoice was received from the supplier of the reagent within the specified time. During the study, the reagent was completely consumed.

In the case under consideration, operations were carried out that were exempt from taxation on the basis of paragraphs. 16 p. 3 art. 149 of the Tax Code of the Russian Federation.

In accounting, this situation is reflected in the following entries:

Debit 60 Credit 51

1200 rub. -- funds were transferred to the supplier of the reagent;

Debit 10-1 Credit 60

1000 rub. -- the purchased reagent is credited as part of the materials;

Debit 19-3 Credit 60

200 rub. -- allocated VAT paid to the supplier of the reagent;

Debit 10-1 Credit 19-3

200 rub. -- the amount of VAT paid is included in the cost of the purchased reagent;

Debit 20 Credit 10-1

1200 rub. -- the cost of the reagent used (including the amount of VAT paid) is written off to the cost of the work performed.

Case 2-- acquisition (import) of goods (works, services), including fixed assets and intangible assets used for operations for the production and (or) sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation.

Example 2

CJSC Vympel, under an agreement with the customer, performs construction and installation work on the territory of a foreign state. For their implementation, a computer was purchased at a cost of 30,000 rubles. (including VAT - 5000 rubles). The cost of transporting the computer amounted to 600 rubles. (including VAT - 100 rubles).

In this case, the construction and installation work performed is related to real estate located on the territory of a foreign state. Therefore, on the basis of paragraphs. 1 p. 1 art. 148 of the Tax Code of the Russian Federation, the territory of the Russian Federation is not recognized as the place for the implementation of these works.

Upon payment and receipt of the computer, the following accounting entries were made:

Debit 08-4 Credit 60

25 000 rub. -- the received computer is credited;

Debit 19-1 Credit 60

5000 rub. -- allocated VAT paid to the supplier;

Debit 08-4 Credit 60

500 rub. -- expenses on delivery of the computer are reflected;

Debit 19-1 Credit 60

100 rub. - allocated VAT paid to the transport organization;

Debit 60 Credit 51

30 600 rub. -- Paid the cost of the computer and delivery services;

Debit 08-4 Credit 19-1

5100 rub. -- VAT paid to the supplier and the transport organization is charged to the cost of the computer;

Debit 01 Credit 08-4

30 600 rub. -- the computer put into operation is included in the operating system of CJSC Vympel.

Case 3-- acquisition (importation) of goods (works, services), including fixed assets and intangible assets, by persons who are not VAT payers or who are exempted from the taxpayer's obligation to calculate and pay VAT.

Case 4-- acquisition (importation) of goods (works, services), including fixed assets and intangible assets, for the production and (or) sale of goods (works, services), the sale (transfer) operations of which are not recognized as the sale of goods (works, services) in accordance with paragraph 2 of Art. 146 of the Tax Code of the Russian Federation.

In cases 3 and 4, accounting records for accounting for acquired values ​​are similar to those given for case 2.

If the organization carries out transactions, both taxable and not subject to VAT

Particular attention to the changes should be paid to accountants of organizations, among the activities of which there are operations, both taxable and exempt from VAT. Such organizations inevitably incur costs related to activities subject to various taxation regimes.

Prior to the entry into force of the amendments and additions introduced by Law No. 57-FZ, such organizations were required to keep separate records of revenue from each of the types of activities subject to different taxation regimes.

New edition of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation also obliges taxpayers to conduct separate accounting of VAT amounts for purchased goods (works, services), including fixed assets and intangible assets used to carry out both taxable and non-taxable (tax-exempt) transactions. If the requirement for separate accounting of VAT amounts is not met, the organization loses the right both to include the amounts of VAT paid to suppliers as part of the tax deduction, and to record it as part of the cost of purchased goods (works, services). The organization must develop the principles of separate accounting on its own and fix them in the provision on accounting policies. One of the ways to set up separate accounting can be to maintain separate sub-accounts for revenue accounting, cost accounting, VAT on acquired valuables.

The calculation of VAT amounts accepted for deduction and taken into account in the cost of goods (works, services) is carried out in the following order (clause 4 of article 170 of the Tax Code of the Russian Federation):

Amounts of paid VAT are accepted for deduction or taken into account in the value in the proportion in which they are used for the production and (or) sale of goods (works, services), operations for the sale of which are subject to taxation (exempted from taxation), - for goods (works services), including fixed assets and intangible assets used to carry out both taxable and non-taxable (tax-exempt) operations;

The specified proportion is determined based on the cost of shipped goods (works, services), transactions for the sale of which are subject to taxation (exempted from taxation), in the total cost of goods (works, services) shipped during the tax period.

Thus, in the new version of the Tax Code of the Russian Federation, it is determined that the cost of shipped goods is taken into account in the calculation, and not the proceeds from their sale, as was provided for by the previous version.

Note that the Tax Code of the Russian Federation does not give an unambiguous answer to the question of what is meant by the “cost of shipped goods”: their book value or selling price (revenue)?

According to the author, in this case, one should proceed from the cost of goods (works, services) reflected in the accounting on the credit of account 90 “Sales”, that is, the tax should be distributed in proportion to the “shipped” revenue.

Example 3

In October 2002, the "shipped and paid" revenue of the federal state unitary enterprise "Scientific Research Institute" Kvant "" (FSUE "NII Kvant") from the implementation of research work amounted to 100,000 rubles. (without VAT), and the "shipped and paid" proceeds from the implementation of geological exploration work - 48,000 rubles. (including VAT - 8000 rubles). When performing work, consumables were purchased and used with a total cost of 1200 rubles. (including VAT - 200 rubles). Research works are exempt from VAT, geological exploration works are taxed in the general manner.

The share of proceeds from the implementation of geological exploration works amounted to 28.57%:

40,000 rubles: (100,000 rubles + 40,000 rubles).

In the accounting of the enterprise in October 2002, the following accounting entries must be made:

Debit 60 Credit 51

1200 rub. -- transferred funds to the supplier of consumables;

Debit 10-1 Credit 60

1000 rub. -- acquired inventory items are credited as part of materials;

Debit 19 (sub-account "VAT to be distributed") Credit 60

200 rub. -- allocated VAT paid to the supplier;

Debit 68 (sub-account "VAT") Credit 19

RUB 57.14 -- part of the VAT paid to suppliers is deductible (200 rubles x 28.57%);

Debit 10-1 Credit 19

RUB 142.86 -- the rest of the VAT is included in the cost of purchased materials;

Debit 20 Credit 10-1

RUB 1142.86 -- the cost of materials used (including the corresponding share of VAT) is written off to the cost of work performed.

Note that the current law allows do not distribute VAT in those tax periods when share total expenses for the production of goods (works, services) not subject to VAT, does not exceed 5% the total cost of production. Then the organization has the right to present for deduction the entire amount of tax paid to suppliers in accordance with the procedure provided for in Art. 172 of the Tax Code of the Russian Federation.

The procedure for the entry into force of changes

Article 16 of Law No. 57-FZ provides that this law enters into force one month after the date of its official publication, that is, from July 1, 2002, since it was published in Rossiyskaya Gazeta on May 31, 2002. At the same time, the provisions of this law shall apply to relations that have arisen since January 1, 2002.

However, the organization can use the rule set out in paragraph 2 of Art. 5 of the Tax Code of the Russian Federation. This provision establishes that acts of legislation on taxes and fees that “establish new taxes and (or) fees, increase tax rates, fees, establish or aggravate liability for violation of the legislation on taxes and fees, establish new obligations or otherwise worsen the position of taxpayers or payers of fees, as well as other participants in relations regulated by the legislation on taxes and fees, do not have retroactive effect.

The accountant of an organization applying this provision must be prepared to reasonably prove that the amendments made actually worsened the situation of the organization. For example, the organization carried out research work. For the purposes of taxation of profits, it took into account the amounts of VAT, which were presented by suppliers of materials used to perform such work, as part of other expenses. Such expenses are classified as indirect expenses and reduce taxable income immediately in the period of their occurrence. With the entry into force of the amendments, the amount of such tax will reduce profit as part of the cost of materials used, that is, as part of direct costs. In this case, according to the author, the organization has the right to apply the changes made starting from July 1, 2002.

The accounting regulation "Accounting for inventories" (PBU 5/01) was approved by order of the Ministry of Finance of Russia dated 09.06. 2001 No. 44n.

The Accounting Regulation "Accounting for Fixed Assets" (PBU 6/01) (as amended on May 18, 2002) was approved by Order No. 26n of the Russian Ministry of Finance dated March 30, 2001.

The Accounting Regulation “Accounting for Intangible Assets” (PBU 14/2000) was approved by order of the Ministry of Finance of Russia dated 16.10. 2000 No. 91n.

VAT amounts are mandatory paid by business entities. When making calculations to calculate the amount of income tax, entrepreneurs often cannot understand where to put this VAT and what to attribute it to. The inclusion of VAT in the costs of is made in individual cases, which we will consider below.

When can input VAT be included in expenses?

Article 264 of the Tax Code of the Russian Federation regulates these features.

• According to its first paragraph, taxes that are not included in the list of Article 270 are other costs associated with the sale of goods and the process of their production. Art. 270 also indicates that the amounts of taxes presented to the final consumer by the seller are not used to determine the amount of the tax base. Input VAT is included in expenses for income tax purposes if the taxpayer is exempt from VAT or pays it when purchasing goods. According to the article, these nuances are called "Other". The article itself states that VAT paid by the taxpayer when purchasing the necessary goods for the production process or when importing certain goods into the customs territory of the Russian Federation is not included in the expense column.

• If a taxpayer purchases goods for inclusion in fixed assets and production of goods, then the VAT paid for their purchase is deducted or calculated in the amount of fixed assets in the same proportion in which these funds are used for production.
• Article 170 regulates the inclusion in expenses precisely, although in a large number of cases its payment is made at the expense of the taxpayer.

Example. The exporting company that sells household appliances did not provide documentary proof of import. In this case, it pays VAT, and no VAT is charged directly to the foreign buyer. In theory, the amount of VAT should be classified as expenses, but according to Article 170, in which such a situation is not spelled out as "Other", the amount of VAT paid will be included in income. Although on the basis of Art. 270 it is by this amount that the company's income must be reduced in order to calculate the tax on its profits.

• If the amounts of VAT attributable to the excess costs of the enterprise for advertising are not approved for deduction, then they are not taken into account in the list of expenses. Regulatory advertising expenses are taken into account for income tax purposes and are deductible if they do not exceed 1% of revenue received from the sale of goods or services. The amount of VAT that is not accepted for deduction is paid at the expense of the taxpayer's own funds. This is especially true of the case when the payer pays for the goods he bought with his own property, and its value in the invoice is indicated lower than the market value.
• In a special way, taxes are taken into account when writing off loans and debts. If this is a debt that arose on the basis of budgetary relations, then the amounts of VAT are not taken into account when calculating income tax. When the debt is written off for a long time, or if the creditor is liquidated, then such an amount will become non-operating income, and taxes on it will become non-operating expenses.
• Also, VAT is included in income tax expenses if a bank, an insurance organization or a private pension fund paid it when purchasing goods and services to maintain its operation.
• If the amount of VAT is paid in the course of accruing it to pay a certain penalty, then such costs are classified as non-operating expenses and are not used to calculate income tax (Article 170 of the Tax Code of the Russian Federation).

Important aspects about accounting for VAT in income tax can be found in the video:

Profit of the enterprise and the place of VAT in it

The profit of a business is the difference between its income and expenses. It is determined after taking into account the deductions and discounts that are due to the business entity. Where is the place of VAT in this case?

An organization on OSNO operating on legal terms is a registered organization. In this case, the amount of VAT that it presents to the buyer is not indicated in the list of expenses, as well as the amount of VAT that the organization pays to the supplier.

If an enterprise is not a VAT payer, then it does not receive income from it, since it does not present this amount to the end consumer. The calculated amounts of VAT that the organization paid to suppliers are taken into account in expense items.

VAT comes into contact with income tax in the cases specified in Article 170 of the Tax Code of the Russian Federation, where VAT refers to the category of costs for the production and sale of goods.

Income tax is a direct tax that affects the calculation of all indirect taxes and deductions made. The peculiarities of VAT accounting have a special place in the regulation of such processes.

So, income tax is calculated as follows: subtract expenses from the proceeds without VAT, add non-operating income, subtract non-operating expenses and multiply the resulting number by. In some cases, regulated by Art. 170 of the Tax Code of the Russian Federation, the VAT paid can be attributed to the expense column, and with its help to achieve a reduction in income tax. But you need to make sure that you are entitled to such a calculation. Such situations often become controversial for the taxpayer and the tax inspectorate and are resolved in court, but the normative legal documentation, considered from the right angle, can help prove one's case.

Attention! Important information! If the purchased goods (works, services) are not intended for carrying out transactions subject to VAT, then the amounts of "input" VAT on such goods (works, services) are not accepted for deduction.

In accordance with par.

2 tbsp. 170 of the Tax Code of the Russian Federation, the amounts of "input" VAT on purchased goods (works, services), including fixed assets and intangible assets, are taken into account in their cost if these goods (works, services) are purchased:

1) for the purposes of carrying out operations for the production and (or) sale of goods (works, services) (transfer of goods (works, services) for own needs), not subject to VAT (exempted from taxation);

2) for use in carrying out operations for the production and (or) sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation;

3) for the production and (or) sale of goods (works, services), the sale (transfer) operations of which are not recognized as the sale of goods (works, services) in accordance with paragraph 2 of Art.

4) persons who are not VAT taxpayers, or persons exempted from the duties of a taxpayer in accordance with Art. 145 of the Tax Code of the Russian Federation.

In all the situations listed above, the amounts of "input" VAT are not reflected on account 19, but are taken into account in the cost of purchased goods (works, services). Invoices received from suppliers are filed in the register of received invoices without registration in the purchase book.

Note! The fact that goods (works, services) are used to carry out transactions subject to VAT is not in itself sufficient grounds for deducting the amount of "input" VAT.

An important condition giving the right to a deduction is the availability of a supplier invoice drawn up in accordance with the requirements of Art.

169 of the Tax Code of the Russian Federation.

In the absence of an invoice (or in the presence of an invoice that does not meet the requirements of Article 169 of the Tax Code of the Russian Federation), the taxpayer does not have the right to deduct the amount of "input" VAT. However, in this case, in contrast to the situations listed above, the "input" VAT in the cost

of goods (works, services) is not included, but debited from account 19 to the debit of account 91 "Other income and expenses" without reducing the tax base for income tax by this amount.

Example 8.2. Organization - VAT payer purchased goods intended for resale. The supplier issued an invoice in violation of the requirements established by Art. 169 of the Tax Code of the Russian Federation: the invoice contains the wrong TIN of the supplier.

In this case, the organization does not have the right to claim VAT on the purchased goods for deduction.

What should an accountant do in such a situation?

You can contact the supplier to request that the invoice be amended accordingly. After making changes, the accountant can present the VAT amount for deduction.

If there is no way to contact the supplier, the accountant of the organization has no choice but to attribute the amount of "input" VAT to account 91. When calculating income tax, this amount will not be included in expenses.