VAT tax agent accounting. Features of VAT calculation by tax agents. Regulatory VAT operations

Tax agents - these are organizations and individual entrepreneurs who are obliged to calculate, withhold from funds paid to the taxpayer, and transfer tax to the budget ( Art. 24 Tax Code of the Russian Federation).

Therefore, there is no need to pay VAT to the budget for persons who are not VAT payers.

At the same time, the duties of a tax agent must be performed even by those persons who themselves are not VAT payers (for example, those who apply special tax regimes or are exempt from paying VAT on Art. 145 of the Tax Code of the Russian Federation).

The responsibilities of a tax agent for VAT arise:

• when purchasing goods (work, services) on the territory of the Russian Federation from foreign persons who are not registered with the Russian tax authorities (clauses 1, 2 of Article 161 of the Tax Code of the Russian Federation);
• when leasing federal property, property of a constituent entity of the Russian Federation or municipal property directly from state authorities and/or local government (clause 3 of Article 161 of the Tax Code of the Russian Federation);
• when acquiring government property (paragraph 2, paragraph 3, article 161 of the Tax Code of the Russian Federation);
• when authorized organizations or individual entrepreneurs sell confiscated property, ownerless valuables, treasures and purchased valuables, as well as valuables transferred by right of inheritance to the state, on the territory of the Russian Federation. In addition, such property also includes property sold by court decision (clause 4 of Article 161 of the Tax Code of the Russian Federation);
• when acquiring property and (or) property rights of debtors declared bankrupt (clause 4.1 of Article 161 of the Tax Code of the Russian Federation);
• o when selling goods (work, services, property rights) on the territory of the Russian Federation to foreign persons who are not registered for tax purposes in the Russian Federation (clause 5 of Article 161 of the Tax Code of the Russian Federation);
• if within 45 calendar days from the date of transfer of ownership of the vessel from the taxpayer to the customer, the registration of the vessel in the Russian International Register of Ships has not been carried out. The tax agent is the person who owns the vessel after 45 calendar days from the date of such transfer of ownership (clause 6 of Article 161 of the Tax Code of the Russian Federation).

Using the example of renting municipal property, let's look at how to reflect in the program "1C: Enterprise Accounting 8 (rev. 3.0)" operations from the registration of leased property to the deduction of the amount of agency VAT.

Rent (or property lease)- an agreement under which one party (the lessor) undertakes to provide the other party (the lessee) with any property for temporary possession and (or) use for a certain fee.

The right to lease property belongs to its owner, as well as to persons authorized by law or the owner himself (Article 608 of the Civil Code of the Russian Federation).

The rent can be set both for all leased property as a whole, and separately for each of its component parts. In this case, the procedure, conditions and terms for paying rent are determined by the lease agreement (Article 614 of the Civil Code of the Russian Federation).

For accounting purposes, rent expenses are recognized monthly on the last day of the current month as part of expenses for ordinary activities (clause 5, clause 18 of the Accounting Regulations “Organization's Expenses” PBU 10/99) and are reflected in the debit of expense accounts.

For tax accounting purposes, lease payments are recognized as other expenses associated with production and sales, in accordance with paragraphs. 10 p. 1 art. 264 Tax Code of the Russian Federation. The date of recognition of expenses is determined in accordance with the terms of concluded agreements or by the date of presentation of documents to the taxpayer for settlements, or on the last day of the month (clause 3, clause 7, article 272 of the Tax Code of the Russian Federation).

When leasing federal property, property of a constituent entity of the Russian Federation or municipal property from state authorities and/or local governments, the tenant is recognized as a tax agent for VAT in accordance with paragraph. 1 clause 3 art. 161 Tax Code of the Russian Federation. It determines the tax base for VAT at the time of payment of rent, because This article directly provides for the obligation to withhold and transfer tax to the budget from funds paid to the lessor (see also letter of the Federal Tax Service of Russia dated 04/06/2011 No. KE-4-3/5402), separately for each leased property and based on the amount of rent from including tax. In this case, the VAT amount is calculated at the rate of 18/118, which is indicated in the invoice (clause 4 of Article 164 of the Tax Code of the Russian Federation).

The tax agent must draw up an invoice for the calculated amount of tax, which is issued no later than five calendar days, counting from the date of payment. The tax agent's invoice is drawn up in one copy and registered in the sales book. Further, at the time of VAT deduction, this invoice is registered in the purchase book.

For accounting of VAT calculations by a tax agent, the chart of accounts "1C: Accounting 8" provides special accounts 68.32 "VAT when performing the duties of a tax agent" and 76.NA "VAT calculations when performing the duties of a tax agent."

In general, the program must reflect the following groups of transactions:

1. The leased property has been registered

To create an operation, you need to create a new item in the “Operations (accounting and tax accounting)” journal. You can open the transaction log from the “Accounting, taxes, reporting” section in the “Accounting” group

Then you need to add a new operation in the journal that opens and fill it out, as shown in the figure

2.Registration of advance payment to the landlord

After completing the transaction to register the leased property, it is necessary to arrange an advance payment to the lessor.

To do this, you need to fill out the document “Write-off from the current account”. This document must be opened in the “Bank and Cash Office” section in the “Bank” group

When creating a document, you must specify the transaction type equal to the value “Payment to supplier” and indicate all required details

When filling out a document for writing off funds, you must correctly fill in the parameters of the Lease Agreement. An example of filling out a lease agreement for municipal property is below

After the document has been processed, transactions will be generated for payment of the advance to the landlord.

3.Registration of tax agent invoice

To generate a tax agent invoice, you must enter the document “Invoice issued” based on the document “Write-off from the current account”

The program will automatically fill in the basic and mandatory details. It will only be necessary to visually check the document and verify it.

When carried out, a posting will be generated for accrual of debt to the tax authorities.

If necessary, you can print the agent invoice form

4.Registration of VAT payment to the budget

To complete a transaction to pay debts to the tax authorities, you must generate a document for “Write-off from current account” with the transaction type equal to the value “Tax transfer”

When posting the document, entries will be generated for repayment of debt to the tax authorities

5.Registration of transactions for calculating VAT when fulfilling the agent’s obligations

Using the document “Receipt of goods and services” the following operations are recorded:

• Monthly rent payments
• Accounting for incoming VAT
• VAT accruals when performing the duties of a tax agent
• Offsetting the advance payment to the supplier (if there was an advance payment)

The document “Receipts of goods and services” must be added from the Receipts of goods and services journal. This magazine is located in the “Purchases and Sales” section in the “Purchases” group

After filling out the basic parameters of the document, you need to submit it. When posting, the following transactions will be generated

6.VAT is accepted for deduction

After documenting the calculation of monthly rent, it is necessary to offset the input VAT.

To do this, you need to fill out and post the document “Creating purchase ledger entries.”

This document must be opened from the “Accounting, Taxes, Reporting” section in the “VAT/VAT Regulatory Operations” group

After adding a new document, you must fill out the “VAT deduction by tax agent” tab.

After posting the document, entries will be generated to deduct input VAT

Based on the results of regulatory operations with VAT, you can fill out a VAT Declaration - the program will automatically fill in the relevant sections

Using these simple steps, you need to reflect agent VAT transactions in the program and generate a VAT Declaration.

Best wishes,

ArkNet company team

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Elena Potemina, Deputy Head of Department
tax and financial consulting "Intercom-Audit"

Organizations seeking to conscientiously and fully fulfill the duties of a tax agent are faced with a large number of ambiguities and contradictions in the established procedure for calculating and paying VAT. Despite the constant changes made to the Tax Code of the Russian Federation, some issues remain unresolved. This article discusses the procedures for paying VAT to the budget by a tax agent, as well as applying the deduction. The article highlights changes in tax legislation introduced by Federal Law No. 224-FZ of November 26, 2008, regarding the duties of tax agents for VAT: whether these changes reduce existing tax risks or lead to the emergence of new ones.

The concept of “tax agent” is disclosed in paragraph 1 of Article 24 of the Tax Code of the Russian Federation:

« Tax agents are persons who, in accordance with this Code, are entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation».

Cases when an organization or individual entrepreneur is recognized as tax agents for VAT are established in Article 161 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).

Table 1. Cases in which the duty of a tax agent for VAT arises

In practice, the duties of a tax agent often arise for two reasons - the acquisition of goods, works, services from a foreign person who is not registered with the tax authorities of the Russian Federation, and the lease of federal property, property of constituent entities of the Russian Federation and municipal property. Moreover, it is precisely these groups of tax agents that raise a large number of questions.

According to paragraph 1 of Art. 161 of the Tax Code of the Russian Federation, when selling goods (work, services), the place of sale of which is the territory of the Russian Federation, by taxpayers - foreign persons who are not registered with the tax authorities as taxpayers, the tax base is determined as the amount of income from the sale of these goods (work, services) including tax. Please note that not every purchase from a foreign counterparty gives rise to the obligation of a tax agent. First of all, the operation being carried out must be subject to value added tax. The answer to the question whether Russia is a place of sale of goods, works, and services is contained in the norms of Articles 147 “Place of sale of goods” and 148 “Place of sale of works (services)” of the Tax Code of the Russian Federation. The second circumstance indicating the emergence of the duty of a tax agent is the fact that the foreign seller is not registered with the tax authorities of the Russian Federation.

Let us dwell in detail on such a moment as the recalculation of agent VAT into rubles. After all, it is in this currency that taxes must be paid to the Russian budget (Clause 5, Article 45 of the Tax Code of the Russian Federation).

The tax amount is calculated by the tax agent separately for each transaction involving the sale of goods (work, services) on the territory of the Russian Federation based on the tax base (clauses 1 and 3 of Article 166 of the Tax Code of the Russian Federation). In this case, the “total amount of tax” is not calculated, and accordingly, there is no reason to apply the provisions of paragraph 4 of Article 166 of the Tax Code of the Russian Federation, which ties the date of tax calculation to the moment the tax base is determined. Based on the wording of paragraph 3 of Article 166 of the Tax Code of the Russian Federation “ the tax amount is calculated...separately for each sales transaction", we can say that the tax must be calculated in this case precisely at the moment of transfer of ownership of goods, results of work, provision of services to the tax agent (clause 1 of Article 39 of the Tax Code of the Russian Federation).

To calculate tax, you need to determine the total value of the tax base. The general principles for determining the tax base for VAT are established by Article 153 of the Tax Code of the Russian Federation. Paragraph 1 reads: " The tax base for the sale of goods (work, services) is determined by the taxpayer in accordance with this chapter, depending on the specifics of the sale of goods (work, services) produced by him or purchased externally." This means that in addition to the general procedure for calculating the tax base, special rules may be provided for individual cases.

So, for the case of the sale of goods (work, services), the place of sale of which is the territory of the Russian Federation, by taxpayers - foreign persons who are not registered with the tax authorities as taxpayers, paragraph 1 of Article 161 of the Tax Code of the Russian Federation establishes the following features:

The tax base is calculated by tax agents;

The tax base in this case is the amount of income from the sale of goods (work, services) including VAT;

The tax base is determined separately for each transaction involving the sale of goods (works, services), and not as a whole based on the results of the tax period.

Chapter 21 of the Tax Code of the Russian Federation does not establish other features of calculating the tax base for transactions involving the sale of goods (works, services) by foreign organizations. In particular, the Tax Code does not formally establish a special point in determining the tax base of the Tax Code of the Russian Federation.

Typically, Russian taxpayers make settlements with foreign companies in foreign currency. According to paragraph 3 of Article 153 of the Tax Code of the Russian Federation “ when determining the tax base, the taxpayer's proceeds (expenses) in foreign currency are recalculated into rubles at the rate of the Central Bank of the Russian Federation, respectively, on the date corresponding to the moment of determining the tax base for the sale (transfer) of goods (work, services), property rights, established by Article 167 of this Code, or on the date of actual expenses».

The moment of determining the tax base is the earliest of the following dates (clause 1 of Article 167 of the Tax Code of the Russian Federation):

1) the day of shipment (transfer) of goods (work, services), property rights;

2) the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

It turns out that when paying income to a foreign taxpayer in the form of advance payments for goods (work, services) purchased from him, the tax agent must use the date of transfer of funds as such a date; accordingly, tax is transferred to the budget at this rate. Based on the provisions of paragraph 14 of Article 167 of the Tax Code of the Russian Federation, in the future, when receiving goods (work, services) from a foreign person on account of this advance, the amount of its proceeds must be recalculated at the rate already on the date of shipment.

If, however, goods (works, services) are received from a foreign company first, that is, the moment comes to determine the tax base in accordance with subparagraph 1 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, and only then they are paid for, the date of recalculation is taken on the day of shipment (transfer) of goods (works) , services) and remains unchanged.

The difficulty is that the opportunity to withhold tax from amounts due to a foreign organization exists only at the time of transfer, including advance payments. And as stated above, it is not possible to calculate the amount of tax in full compliance with the norms of Chapter 21 of the Tax Code of the Russian Federation at the time of payment of the advance.

The practice of applying the provisions of Chapter 21 of the Tax Code of the Russian Federation in the case provided for in paragraph 1 of Article 161 developed completely differently from its formal reading set out above.

In the previously existing Methodological Recommendations for the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia of December 20, 2000 N BG-3-03/447, paragraph 32.2 directly stated that in the case provided for in paragraph 1 of Article 161 Tax Code of the Russian Federation, the tax base for the sale of goods (work, services) for foreign currency, determined by the tax agent, is calculated by recalculating the tax agent's expenses in foreign currency into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of sale of goods (work, services), that is, on the date transfer of funds by a tax agent in payment for goods (work, services) to a foreign person who is not registered with the tax authorities as a taxpayer. The tax agent recalculates the tax base when selling goods (work, services) for foreign currency into rubles at the rate of the Central Bank of the Russian Federation on the date of actual expenses (including if these expenses are advance or other payments), regardless of the adopted accounting policy for tax purposes.

Clause 32.2 By Order of the Ministry of Taxes of Russia dated September 19, 2003 N BG-3-03/499, clause 32.2 was excluded from the text of the Methodological Recommendations on VAT, and currently the Methodological Recommendations have lost force (Order of the Federal Tax Service of Russia dated 12.12.2005 N SAE- 3-03/665@), but in practice the approach set out there continues to be used by tax authorities. The position of the tax department on this issue was confirmed by Letter of the Ministry of Taxes of Russia dated September 24, 2003 N OS-6-03/995@ “On the procedure for calculating and paying value added tax.” Despite the age of this letter, most expert consultations contain a reference to this document as a substantiation of the consultant’s position. The conclusions presented in the letter do not stand up to any criticism, moreover, they are not based on the provisions of the Tax Code, however, this letter at least to some extent reduces the existing uncertainty on this issue. Moreover, the stated position of the tax authorities is convenient for organizations that are tax agents, in the light of the application of the right to deduct VAT withheld and paid to the budget.

A similar position is contained in Letter of the Ministry of Finance of Russia dated July 3, 2007 N 03-07-08/170, regarding the application of a deduction for VAT amounts withheld by a Russian organization as a tax agent. According to financial department specialists, the Russian taxpayer calculates the VAT tax base by converting it into rubles at the Bank of Russia exchange rate. on the date of actual expenses", and it is this amount that he has the right to accept as a deduction, without recalculating it on the date of registration of goods, works and services. The taxpayer’s question was what amount was deductible: “ determined and paid on the date of payment of income to a foreign person (clause 4 of Article 174 of the Tax Code) or determined on the date of registration of the service (clause 1 of Article 172 of the Tax Code)" Based on the answer, it turns out that specialists from the Ministry of Finance are also of the opinion that in order to determine the tax base for VAT, the date of the expense is the date of payment to the foreign organization for goods, work, and services.

Thus, the approach of tax and financial authorities is based on the recognition of the fact that in the case of withholding VAT from the income of a foreign organization by a tax agent, there is a special moment for determining the tax base - based on the date of payment to the foreign counterparty.

Taking into account the fact that the norms of Chapter 21 of the Tax Code of the Russian Federation do not allow defining a clear algorithm for calculating the amount of tax to be withheld from the income of a foreign organization, but at the time of transferring the advance to the Russian side it is necessary to fulfill the requirement of tax legislation and withhold VAT, we consider it possible to use the approach recommended for calculation in the explanations of the tax authorities.

That is, on the date of making a payment to a foreign counterparty, the Russian organization calculates the amount of tax based on the ruble estimate of the revenue of the taxpayer - a foreign organization, recalculated at the rate on the date of payment. Consequently, the amount of tax calculated for payment to the budget by the tax agent has been determined. The fact of tax withholding from amounts due to a foreign counterparty and the occurrence of a tax agent’s obligation to the budget is reflected by the organization with the following entry in the accounting accounts: debit of account 60 “Settlements with suppliers and contractors” and credit of account.

Now let’s consider the emergence of obligations for the second “popular” group of tax agents. These are tenants of federal property, property of constituent entities of the Russian Federation and municipal property.

Please pay attention to the following point, paragraph 3 of Article 161 of the Tax Code of the Russian Federation indicates that the obligation of a tax agent arises only for those persons who rent property directly from state authorities and management bodies or local governments. On behalf of these bodies, as a rule, state property management committees (SPMC) (property departments) act.

Civil legislation establishes that under a lease (property lease) agreement, the lessor (lessor) undertakes to provide the lessee (tenant) with property for a fee for temporary possession and use or for temporary use. That is, legal relations arise between two persons. In practice, three-party lease agreements for state or municipal real estate with the participation of budgetary institutions are used. The institution is named in these agreements as a balance holder , and public authorities (local governments) - in the role of lessor . The question arises whether this construction of the agreement changes the circumstances of the occurrence of the tax agent’s obligation.

When the lessor of state property is directly an organization to which such property belongs under the right of economic management or operational management, the lessee of this property, in accordance with the letter of the law, should not perform the duties of a tax agent for VAT. Landlord organizations calculate and pay VAT to the budget independently. This position was expressed in the Ruling of the Constitutional Court of the Russian Federation dated October 2, 2003 N 384-O. The court indicated that the procedure for paying tax established by paragraph 3 of Art. 161 of the Tax Code of the Russian Federation, applies in the case of leasing public property that is not assigned the right of economic management or operational management to a federal state unitary enterprise, that is, constituting the state treasury (paragraph 2, paragraph 4, article 214 of the Civil Code of the Russian Federation), with the direct participation of public owners in civil legal relations. It turns out that if the lessor is a balance holder, for example a government company, then clause 3 of Art. 161 of the Tax Code of the Russian Federation does not apply. The taxpayer in this case is an individual who is capable of independently paying the tax in the generally established manner.

An analysis of arbitration practice on the issue of the legality of holding an organization-tenant of state property liable for failure to fulfill the duties of a tax agent shows that the courts in most cases proceed from their actual content of the relationship, first of all, paying attention to whether it was ultimately paid to the budget VAT. For example, in the Resolution of the Federal Antimonopoly Service of the Moscow District dated September 28, 2006 N KA-A40/7292-06, the arbitrators refused to collect VAT and penalties for non-payment of tax from the tenant-agent, since the lease agreement stated that the tenant transfers the entire amount of the rent to the balance holder , including VAT, and the latter pays VAT to the budget. When a tripartite agreement contains an indication that the tenant transfers VAT to the budget, but in fact does not do this, the court recognizes the tax accrual to him as lawful (Resolution of the Federal Antimonopoly Service of the Volga District dated November 4, 2006 N A65-41609/05-SA1-32).

It should be noted that the absence in the lease agreement of a condition on the tenant’s obligation to withhold VAT from the lessor’s income and transfer to the budget is not provided for by tax legislation as a basis for exempting the tax agent from fulfilling the duties established in paragraph 3 of Art. 161 of the Tax Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the West Siberian District dated September 24, 2007 N F04-6501/2007 (38740-A27-42).

Thus, the tenant does not face claims from the tax authorities regarding the performance of the duties of a tax agent only in the case when he receives property for rent under a bilateral agreement directly with the balance holder

Cases of application of estimated rates for calculating the amount of VAT are indicated in clause 4 of Art. 164 of the Tax Code of the Russian Federation, including this applies to the withholding of tax by tax agents in accordance with paragraphs 1 - 3 of Art. 161 Tax Code of the Russian Federation. The tax base is determined taking into account the tax. When fulfilling the duty of a tax agent on the basis of paragraphs 4-6 of Article 161 of the Tax Code of the Russian Federation, the tax base is determined based on the sales price excluding the amount of VAT. Therefore, tax must be calculated at a direct rate.

Until recently, the question remained debatable whether organizations that are tax agents on the basis of paragraphs 2 and 3 of Article 161 of the Tax Code of the Russian Federation are required to issue an invoice. The changes made to Article 168 of the Tax Code of the Russian Federation by Federal Law No. 224-FZ of November 26, 2008 are intended to bring certainty.

Clause 3 of Article 168 of the Tax Code of the Russian Federation has been supplemented with a second paragraph: “ When calculating the amount of tax in accordance with paragraphs 1 - 3 of Article 161 of this Code, tax agents specified in paragraphs 2 and 3 of Article 161 of this Code draw up invoices in the manner established by paragraphs 5 and 6 of Article 169 of this Code».

According to the author, this new provision cannot be considered as a requirement to issue an invoice in the same manner as taxpayers, but only determines the content of the document drawn up by the tax agent. Clauses 5 and 6 of Article 169 of the Tax Code of the Russian Federation establish a list of mandatory details for an invoice issued for the sale of goods (work, services). The instruction to draw up an invoice “when calculating the amount of tax” can be interpreted as a reference to the moment of determining the amount of tax to be paid to the budget by the tax agent. In the cases under consideration, the tax agent cannot “present” the tax to the buyer, since he himself is the buyer. Therefore, neither upon sale nor upon receipt of payment, the tax agent is not required to draw up an invoice. The tax agent calculates the amount of tax for each transaction for the sale of goods, works, services, and as a result of such calculation an invoice is issued.

It is impossible to unambiguously assess how this addition to Article 168 of the Tax Code of the Russian Federation will affect the procedure for applying the VAT deduction paid by the tax agent. However

Tax agents, as well as taxpayers, present the results of the tax period (quarter) declaration to the tax authorities at the place of your registration. The general deadline for submitting the declaration is no later than the 20th day of the month following the expired tax period (clause 5 of Article 174 of the Tax Code of the Russian Federation). Persons acting as tax agents fill out section 2 of the declaration form approved by Order of the Ministry of Finance of Russia dated November 7, 2006 N 136n. The procedure for filling out a tax return (hereinafter referred to as the Procedure for filling out) is also approved by Order of the Ministry of Finance of Russia dated November 7, 2006 N 136n.

Section 2 of the declaration must be completed separately for each foreign person and each lessor. This means that if the obligation of a tax agent arises as a result of relationships with several persons, this section of the declaration is filled out on several pages (clause 23 of the Procedure for filling out a tax return, approved by Order of the Ministry of Finance of Russia dated November 7, 2006 N 136n).

It is not always possible for a tax agent to fill out all the lines in Section 2 of the Declaration. So, in the cases established by paragraphs 1 (purchase of goods from a foreign person), 4 (sale of confiscated property), 5 (sale of goods of a foreign person on behalf of a foreign person), 6 (sale of a vessel) of Article 161 of the Tax Code of the Russian Federation, it is not possible to indicate the taxpayer’s INN and KPP, then in lines 040, 050 of section 2, dashes are added.

Line 100 is intended to indicate the transaction code, which characterizes the situation where the obligation of a tax agent arises, which, in turn, indicates the procedure for calculating the amount of tax payable. After all, Section 2 of the Declaration does not contain lines to reflect the tax base or tax rate. Tax agent Codes of taxable transactions are listed in the Appendix to the Procedure for filling out the VAT return. To fill out the Declaration, the tax agent will need the information reflected in Section IV “Operations carried out by tax agents.” So, in the case of purchasing goods (work, services) from a foreign person who is not registered for tax purposes in Russia, you must indicate code 1011701.

Organizations (individual entrepreneurs) purchasing goods (work, services) from a foreign person who is not registered for tax purposes in Russia, or leasing property from government agencies, are required to indicate information about the amount of tax in rubles only in line 090. But in the cases provided for paragraphs 4 (sale of confiscated property) and 5 (sale of goods of a foreign person on behalf), the tax agent also fills out lines 110, 120, 130 of section 2 of the Declaration. In this case, the amount of value added tax payable to the budget (line 090) is determined as the sum of the values ​​of lines 110 and 120 minus the indicator of line 130 (clause 24 of the Filling Out Procedure).

The procedure for reflection in accounting tax agent, the amount of tax withheld from the taxpayer's income (subject to withholding) is controversial among specialists, since regulatory documents do not contain detailed rules for this situation. It seems that when resolving this issue, one should take into account the difference between the category of tax agent and the category of taxpayer.

In accordance with subparagraph 1 of paragraph 3 of Article 24 of the Tax Code of the Russian Federation, tax agents are required to correctly and timely calculate, withhold from funds paid to taxpayers, and transfer taxes to the budget system of the Russian Federation to the appropriate accounts of the Federal Treasury. The list of duties of tax agents assumes the sequential performance of each of them:

1. Calculate the amount of tax;

2. Withhold tax from the funds paid;

3. Transfer to the budget.

As you can see, the obligation to pay tax is not assigned to the tax agent, since in accordance with tax legislation, it is the obligation to pay tax that is the main characteristic of the taxpayer (Article 19 of the Tax Code of the Russian Federation).

The taxpayer is obliged to independently fulfill this obligation to pay tax, unless otherwise provided by the legislation on taxes and fees (clause 1 of Article 45 of the Tax Code of the Russian Federation). In particular, in accordance with the Tax Code, the obligation to calculate and withhold tax can be assigned to a tax agent, then the taxpayer’s obligation to pay the tax is considered fulfilled from the moment the tax is withheld by the tax agent (subparagraph 5 of paragraph 3 of Article 45 of the Tax Code of the Russian Federation).

The tax is a mandatory payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management (clause 1 of Article 8 of the Tax Code of the Russian Federation). As you can see, tax recognizes the seizure of part of the property that belongs specifically to the taxpayer, and not to third parties. Therefore, the tax agent does not pay the tax instead of the taxpayer, but withholds the amount of tax from funds due to the taxpayer, that is, already owned by the taxpayer.

The objects of accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities (clause 2 of Article 1 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”). The debt of an organization is reflected in the accounting accounts only when an obligation arises from this particular organization to other persons.

Please note that the obligation to pay tax does not directly fall on the tax agent. Consequently, obligations to the budget to pay a specific tax are not obligations of an organization recognized as a tax agent. The duty of the tax agent is that he must transfer the withheld amount of tax to the budget within the prescribed period. This means that the obligation to the budget arises at the moment of withholding tax from the taxpayer’s income.

To summarize information on settlements with budgets for taxes and duties paid by an organization, account 68 “Calculations for taxes and duties” is intended (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, further Instructions). In this case, account 68 “Calculations for taxes and fees” is credited for the amounts due under tax returns (calculations) for contributions to budgets.

Also, in accordance with paragraph 73 of the Regulations on accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n), any debt other than debt to the budget is reflected on the basis of data from the organization itself, regardless of whether it recognizes the existence debt in the same or different amounts to the other party. But the amounts reflected in the financial statements for settlements with the budget must be agreed upon with the relevant organizations and identical (clause 73 of Order of the Ministry of Finance of Russia N 34n). Identity ensures that the account reflects only those amounts that are declared in the declaration (calculation) for a specific tax.

Taking into account the above, in the accounting of the tax agent, the credit of the account reflects exactly the amount of calculated and withheld value added tax, since on the date of withholding the tax agent’s obligation to the budget arises, which is reported in the corresponding tax return (calculation).

An organization (individual entrepreneur) can deduct the VAT amount, paid to the budget as a tax agent, subject to the fulfillment of the conditions established by Article 171 of the Tax Code of the Russian Federation. Deduction of amounts of VAT paid is provided for not all categories of tax agents. Thus, tax agents who carry out operations specified in paragraphs 4 and 5 of Article 161 of the Tax Code of the Russian Federation do not have the right to deduction, that is, those who sell confiscated property on the territory of Russia and intermediaries involved in settlements in the sale of goods, the transfer of property rights, the performance of work, the provision of services on territory of Russia by foreign persons.

First of all, only the VAT payer can apply the deduction (clause 1 of Article 171 of the Tax Code of the Russian Federation). With regard to the rules for applying a deduction by a tax agent, from January 1, 2009, a new version of paragraph 3 of paragraph 3 of Article 171 of the Tax Code of the Russian Federation is in effect. It is clarified that tax agents have the right to deduct VAT if this tax was paid by them in accordance with Chapter 21 of the Tax Code of the Russian Federation. In this case, as before, goods, works or services purchased by a tax agent must be purchased for use in activities subject to VAT (for the purposes specified in clause 2 of Article 171 of the Tax Code of the Russian Federation).

The conditions for applying the VAT deduction no longer contain a direct indication of the need to withhold tax from the income of the taxpayer (foreign seller, lessor). Such clarification corresponds to the position of the regulatory authorities expressed recently (Letter of the Ministry of Finance of the Russian Federation dated February 28, 2008 N 03-07-08/47, sent for information by Letter of the Federal Tax Service of the Russian Federation dated March 17, 2008 N 03-1-03/908@)). However, the taxation procedure is established by the norms of the legislation on taxes and fees, and the wording of paragraph 3 of Article 171 of the Tax Code of the Russian Federation allowed the courts to come to the conclusion about the legality of refusing to deduct when paying VAT from the tax agent’s own funds (Resolution of the Federal Antimonopoly Service of the Central District of September 19, 2007 N A35-5500 /06-С21).

And the amended paragraph 3 has also been supplemented with an indication of the property rights acquired by the taxpayer from a foreign person who is a tax agent. A number of experts express the opinion that such an addition means an expansion of the use of deductions for VAT paid by tax agents. According to the author, such a statement is premature. Paragraph 3 formulates the conditions for applying the VAT deduction, and the characteristics of the amounts accepted for deduction by taxpayers who are tax agents are contained in paragraph 1 of paragraph 3 of Article 171 of the Tax Code of the Russian Federation. Since paragraph 1 of Article 161 does not require fulfilling the duties of a tax agent in this situation, it cannot be said that the tax was paid by the tax agent “in accordance” with Article 173 and, in general, with Chapter 21 of the Tax Code of the Russian Federation. And this may be grounds for denial of deduction.

In their explanations, tax authorities insist that a tax agent can deduct paid VAT only if he has an invoice, which he himself must issue (Joint Letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation dated March 17, 2008 No. 03-1-/908@ ) ,Letter of the Ministry of Taxes of Russia for Moscow dated December 26, 2003 N 24-11/72147 (with reference to the Letter of the Ministry of Taxes of Russia dated April 14, 2003 N 03-1-08/1139/26-N309)). At the same time, in judicial practice there are decisions confirming this position (see Resolution of the Federal Antimonopoly Service of the North Caucasus District dated July 4, 2007 N F08-3941/2007-1558A). In light of this position of the tax authorities, tax agents who are buyers of goods, works, services of a foreign entity or lessees of state property, need to issue an invoice to apply VAT deductions without claims from inspectors. Chapter 21 of the Tax Code of the Russian Federation, as amended before 01/01/2009, did not oblige persons acting as tax agents to issue invoices and register them in the purchase book and sales book. As stated above, the changes made to Article 168 of the Tax Code of the Russian Federation can only strengthen the position of the fiscal authorities.

It seems that the procedure for applying tax deductions is established by Article 172 of the Tax Code of the Russian Federation, and does not depend on the fact that the tax agent has drawn up an invoice. The general conditions for applying the deduction are contained in paragraph 1 of Article 172 of the Tax Code of the Russian Federation. Many experts believe that the provisions of the clause are the same for absolutely all taxpayers regarding the availability of an invoice.

Payment of VAT to the supplier as part of the cost of goods,

Payment of VAT when importing into the customs territory of the Russian Federation,

Payment of VAT to the budget as a tax agent.

Accordingly, in the first case, the tax presented by the supplier is accepted for deduction, in the second case, the tax paid as part of customs duties, in the third case, the tax paid to the budget by the tax agent. An invoice, being a document in which the supplier presents tax to the buyer, can be the basis for applying a deduction only in the first case. In the third case, the basis for applying the deduction is “ document confirming payment of tax amounts withheld by tax agents" The wording of the first paragraph of clause 1 of Art. 172 of the Tax Code of the Russian Federation allows us to conclude that the deduction of VAT amounts withheld by tax agents can be made without invoices on the basis of any other documents confirming the fact of tax withholding and payment. This was confirmed by the Constitutional Court of the Russian Federation in its Determination No. 384-O dated October 2, 2003. The court pointed out that the invoice is not the only document for providing the taxpayer with VAT deductions. A taxpayer who is a tax agent (in particular, a tenant of state property) has the right to receive a deduction on the basis of documents confirming payment of VAT.

Regarding the date of application of the deduction for the amount of VAT paid as a tax agent, there are ambiguous explanations from regulatory authorities.

So in April 2008, specialists from the financial department once again (Letter of the Ministry of Finance of Russia dated September 16, 2005 N 03-04-08/241, Letter of the Ministry of Finance of Russia dated July 15, 2004 N 03-04-08/43) expressed the opinion that the organization that paid to the budget as a VAT tax agent when purchasing services from a foreign entity, has the right to deduct this amount of tax in the tax period in which this amount was actually transferred to the budget (Letter of the Ministry of Finance of the Russian Federation dated 04/07/2008 No. 03-07-08/ 84).

This letter was sent for information to the inspectorate of the Federal Tax Service of the Russian Federation, with the tax service simultaneously communicating its position, which differs from the opinion of the Ministry of Finance of the Russian Federation. Taxpayers insist, as before, that the right to deduction arises for the taxpayer in the next tax period after paying VAT as a tax agent and reflecting the amount of calculated tax in the declaration.

The arguments of the tax service specialists given in the said letter appear to be unfounded. According to the author, in the issue under consideration, arguments with references to the norms of the first part of the Tax Code of the Russian Federation are completely unacceptable. Articles 52 “Procedure for calculating tax”, 55 “Tax period”, 80 “Tax declaration” of the first part of the Tax Code of the Russian Federation determine the values ​​of the corresponding categories in which they are used for tax purposes, but do not establish rules for calculating a specific tax. The procedure for using the right to deduction and the conditions for its provision to the taxpayer are regulated by Chapter 21 of the Tax Code of the Russian Federation. At the same time, the norms of Chapter 21 of the Tax Code of the Russian Federation allow that the right to reimbursement of value added tax from the budget arises in the tax period when the amount of value added tax withheld by the tax agent is actually transferred to the budget. This approach is confirmed in arbitration practice, which is positive for taxpayers.

Thus, in the Resolution of the FAS ZSO dated April 3, 2007 in case No. F04-1851/2007 (32928-A70-31), the court indicated that the procedure for presenting VAT amounts for deduction does not provide for the conditions under which the amount of tax paid in the corresponding tax period can be presented by the payer for deduction only in the next tax period. In this regard, the company, which paid VAT amounts to the budget as a tax agent when purchasing works (services) from foreign persons, legally claimed the right to deduct these tax amounts in the tax period in which it actually paid the tax to the budget. Similar conclusions are contained in the Resolution of the Federal Antimonopoly Service of the North Caucasus District dated May 28, 2008 N F08-2863/2008 in case N A32-24289/2007-59/501 (Determination of the Supreme Arbitration Court of the Russian Federation dated July 25, 2008 N 9235/08 refused to transfer this case to Presidium of the Supreme Arbitration Court of the Russian Federation), Resolution of the FAS Volga-Vyatka District dated 05/02/2007 in case N A43-16382/2006-34-691, Resolution of the FAS North Caucasus District dated 08/21/2008 N F08-4930/2008 in case N A32-3620 /2008-58/49. The tax authority's arguments that the tax agent can deduct VAT only in the period following the time when the tax was paid and reflected in the declaration do not find support among judges (Resolution of the Federal Antimonopoly Service of the West Siberian District dated May 24, 2006 N F04- 3085/2006(22778-A27-26) in case No. A27-34349/05-6, Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated July 25, 2005 No. A29-286/2005a, Resolution of the Federal Antimonopoly Service of the West Siberian District dated March 6, 2006 N F04 -2469/2006(20423-A02-40) in case No. A02-3564/2005, Resolution of the Federal Antimonopoly Service of the West Siberian District dated 03/09/2005 N F04-845/2005(9008-A70-14), Resolution of the Federal Antimonopoly Service of the North-Western District dated April 24, 2006 in case No. A13-9766/2005-23).

Thus, a taxpayer who is a tax agent has the right to claim a deduction in the tax period in which settlements with the budget were made, that is, when the agent transferred the tax to the budget.

For failure to fulfill the duties of a tax agent, Article 123 of the Tax Code of the Russian Federation provides for liability in the form of a fine in the amount of 20% of the amount of tax subject to withholding and transfer by the tax agent. Therefore, it is important for an organization (individual entrepreneur) to be able to identify signs of a situation in which, in the absence of a taxable object, there is an opportunity to harm the budget, thereby committing a tax offense and being held accountable.

Literature:

• Tax Code of the Russian Federation (parts I and II).
• Civil Code of the Russian Federation.
• Federal Law of November 26, 2008 N 224-FZ “On Amendments to Part One, Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”
• Definition of the Constitutional Court of the Russian Federation dated October 2, 2003 N 384-O
• Resolution of the Federal Antimonopoly Service of the North Caucasus District dated July 4, 2007 N F08-3941/2007-1558A
• Resolution of the Federal Antimonopoly Service of the Central District dated September 19, 2007 N A35-5500/06-C21
• Resolution of the FAS ZSO dated April 3, 2007 in case No. F04-1851/2007 (32928-A70-31)
• Resolution of the Federal Antimonopoly Service of the North Caucasus District dated May 28, 2008 N F08-2863/2008 in case N A32-24289/2007-59/501
• Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated May 2, 2007 in case No. A43-16382/2006-34-691
• Resolution of the Federal Antimonopoly Service of the North Caucasus District dated August 21, 2008 N F08-4930/2008 in case N A32-3620/2008-58/49
• Resolution of the Federal Antimonopoly Service of the West Siberian District dated May 24, 2006 N F04-3085/2006(22778-A27-26) in case N A27-34349/05-6
• Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated July 25, 2005 N A29-286/2005a
• Resolution of the Federal Antimonopoly Service of the West Siberian District dated March 6, 2006 N F04-2469/2006(20423-A02-40) in case N A02-3564/2005
• Resolution of the Federal Antimonopoly Service of the West Siberian District dated 03/09/2005 N F04-845/2005(9008-A70-14)
• Resolution of the Federal Antimonopoly Service of the North-Western District dated April 24, 2006 in case No. A13-9766/2005-23)
• Letter of the Ministry of Finance of the Russian Federation dated 04/07/2008 No. 03-07-08/84
• Letter of the Ministry of Finance of the Russian Federation dated February 28, 2008 N 03-07-08/47
• Letter of the Ministry of Finance of the Russian Federation dated July 3, 2007 N 03-07-08/170
• Letter of the Ministry of Finance of the Russian Federation dated September 16, 2005 N 03-04-08/241
• Letter of the Ministry of Finance of the Russian Federation dated July 15, 2004 N 03-04-08/43
• Letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation dated March 17, 2008 No. 03-1-/908@
• Letter from the Ministry of Taxes and Taxes of Russia dated September 24, 2003 N OS-6-03/995@
• Letter of the Department of Tax Administration of Russia for Moscow dated December 26, 2003 N 24-11/72147

Features of the formation of invoices by tax agents in the 1C Accounting 8.3 program

In 1C 8.3 configurations, several main types of VAT accounting by tax agents are implemented:

• Payment of VAT when purchasing goods from a foreign company (non-resident)
• Rent
• Sale of property

In the chart of accounts, accounts 76.NA and 68.32 are used to record transactions of tax agents.

Let's consider the features of processing invoices by tax agents.

Payment of VAT when purchasing goods from a foreign supplier (non-resident)

When purchasing imported goods, the main thing is to correctly fill out the contract parameters:

• type of contract
• sign “The organization acts as a tax agent”
• type of agency agreement

The receipt document is prepared in the same way as for any other goods (Fig. 2), but unlike ordinary receipt invoices, an invoice does not need to be created.

In transactions for reflecting VAT, instead of the usual settlement account, a new subaccount is used - 76.NA.

To generate invoices of this type, processing is used, which is called from the corresponding item in the “Bank and cash desk” section (Fig. 4).

Figure 5 shows the form of this processing.

All invoices issued under agency agreements and paid in the selected period will automatically appear in the tabular section (the “Fill” button, Fig. 5).

Click the “Run” button to generate and register invoices.

The following figure shows the invoice itself (Fig. 6). Note that the VAT rate is selected “18/118”, and the transaction code in this case is 06.

As you can see, the postings (Fig. 7) involve new subaccounts that were specially added to the 1C chart of accounts (76.NA and 68.32).

The amount of VAT that we must pay to the budget can be checked in the “Sales Book” report and in the “VAT Declaration”.

The sales book (Fig. 8) is generated in the “VAT Reports” section

The “Counterparty” column indicates the organization that pays the tax.

The VAT declaration in 1C is generated from the Reporting section. In the “Regulated Reports” subsection, you need to select the appropriate type (“VAT Declaration”).

Line 060 (page 1 Section 2) will be filled with the amount that needs to be paid to the budget (Fig. 9).

Payment of tax to the budget is formalized using standard 1C documents (“Payment order” and “Write-off from current account”). Both documents must have the type of transaction “Payment of tax” (Fig. 10).

When writing off money, it is important to indicate the same account as when calculating tax - 68.32 (Fig. 11).

Finally, you can accept VAT as a deduction. Transactions are created by the document “Creating purchase ledger entries”:

Operations –> Regular VAT operations –> Generating purchase ledger entries –> “Tax Agent” tab (Fig. 12).

After posting the document “Creating records...” (the transactions are shown in Fig. 13), you can create a purchase book. This report is called similarly to the “Sales Book” report from the VAT Reports section.

In the column “Name of the seller” it is not the agent that appears, but the seller himself (Fig. 14).

In section 3 of the VAT return (Fig. 15), amounts will appear that can be deducted for transactions of tax agents.

Renting and selling property

Registration of VAT transactions when selling property and leasing municipal property has no fundamental differences from the above scheme.

The main thing is to choose the right type of agency agreement (Fig. 16).

In addition, when drawing up a document for capitalization of rental services, you must correctly indicate the accounts and cost analytics (Fig. 17).

The wiring is shown in Fig. 18. They also have a special account 76.NA.

When selling property by a tax agent, it is also important to choose the right type of agency agreement and comply with the regulations for accounting for fixed assets.

In conclusion, here is a general scheme for recording tax agent invoices in 1C:

• Drawing up an agreement with features of an agency agreement
• Capitalization of goods or services under an agency agreement
• Payment for goods or services to the supplier
• Registration of tax agent invoices
• Payment of VAT to the budget
• Acceptance of VAT for deduction (Creating purchase ledger entries)

To summarize the above, we note the detailed study by 1C of the rather complex process of working with agency agreements. By following simple rules for drawing up contracts and documents, we can avoid lengthy and painstaking work - the program will do everything for us!

Based on materials from: programmist1s.ru

In 1C 8.3 configurations, several main types of VAT accounting by tax agents are implemented:

• Payment of VAT when purchasing goods from a foreign company (non-resident)
• Rent
• Sale of property

In the chart of accounts, accounts 76.NA and 68.32 are used to record transactions of tax agents.

Let's consider the features of processing invoices by tax agents.

Payment of VAT when purchasing goods from a foreign supplier (non-resident)

When purchasing imported goods, the main thing is to correctly fill out the contract parameters:

• type of contract;
• attribute “The organization acts as a tax agent”;
• type of agency agreement.

The receipt document is prepared in the same way as for any other goods (Fig. 2), but, unlike ordinary receipt notes, an invoice does not need to be created.

In transactions for reflecting VAT, instead of the usual settlement account, a new subaccount is used - 76.NA.

To generate invoices of this type, processing is used, which is called from the corresponding item in the “Bank and cash desk” section (Fig. 4).

Figure 5 shows the form of this processing.

All invoices issued under agency agreements and paid in the selected period will automatically appear in the tabular section (the “Fill” button, Fig. 5).

Click the “Run” button to generate and register invoices.

The following figure shows the invoice itself (Fig. 6). Note that the VAT rate is selected “18/118”, and the transaction code in this case is 06.

As you can see, the postings (Fig. 7) involve new subaccounts, specially added to (76.NA and 68.32).

The amount of VAT that we must pay to the budget can be checked in the “Sales Book” report and in the “VAT Declaration”.

(Fig. 8) is generated in the “VAT Reports” section

The “Counterparty” column indicates the organization that pays the tax.

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Generated from the Reporting section. In the “ ” subsection you need to select the appropriate type (“VAT Declaration”).

Line 060 (page 1 Section 2) will be filled with the amount that needs to be paid to the budget (Fig. 9).

Payment of tax to the budget is formalized using standard 1C documents (“Payment order” and “”). Both documents must have the type of transaction “Payment of tax” (Fig. 10).

When writing off money, it is important to indicate the same account as when calculating tax - 68.32 (Fig. 11).

Finally, you can accept VAT as a deduction. Transactions are created by the document “Creating purchase ledger entries”:

Operations –> Regular VAT operations –> Generating purchase ledger entries –> “Tax Agent” tab (Fig. 12).

After posting the document “Creating records...” (the transactions are shown in Fig. 13), you can create a purchase book. This report is called similarly to the “Sales Book” report from the VAT Reports section.

In the column “Name of the seller” it is not the agent that appears, but the seller himself (Fig. 14).

In section 3 of the VAT return (Fig. 15), amounts will appear that can be deducted for transactions of tax agents.

Renting and selling property

Registration of VAT transactions when selling property and leasing municipal property has no fundamental differences from the above scheme.

The main thing is to choose the right type of agency agreement (Fig. 16).

In addition, when drawing up a document for capitalization of rental services, you must correctly indicate the accounts and cost analytics (Fig. 17).

The wiring is shown in Fig. 18. They also have a special account 76.NA.

Article 161 of the Tax Code of the Russian Federation states:

1. When selling goods (work, services), the place of sale of which is the territory of the Russian Federation, by taxpayers - foreign persons who are not registered with the tax authorities as taxpayers, the tax base is determined as the amount of income from the sale of these goods (work, services), taking into account tax The tax base is determined separately for each transaction involving the sale of goods (work, services) on the territory of the Russian Federation, taking into account this chapter.
2. The tax base specified in paragraph 1 of this article is determined by tax agents. In this case, tax agents are recognized as organizations and individual entrepreneurs registered with the tax authorities, purchasing goods (work, services) on the territory of the Russian Federation from foreign entities specified in paragraph 1 of this article. Tax agents are obliged to calculate, withhold from the taxpayer and pay the appropriate amount of tax to the budget, regardless of whether they fulfill the taxpayer’s obligations related to the calculation and payment of tax, and other obligations established by this chapter.

Let's consider the situation using the example of a foreign organization from which we will purchase services.

In the “Counterparties” directory, enter the “Non-resident (services)” counterparty and set the “Supplier” flag.

Menu: Full interface - Directories - Contractors

After recording the counterparty on the “Accounts and Agreements” tab, open the default agreement with the supplier and go to the “Advanced” tab.

Let's set the flag "The organization acts as a tax agent for the payment of VAT", Type of agency agreement - select "Non-resident":

Let's look at our example in the first quarter of 2013.

Prepayment to the supplier for services

On January 10, 2013, we will create a document “Outgoing payment order” with the type of operation “Payment to supplier”.

In this case, be sure to set the “Paid” flag. In the “% VAT” field, indicate the value “Without VAT”:

In our case, the accounting policy states that mutual settlements are updated when posting documents:

Therefore, immediately when posting a document, the program will determine this operation as an advance and reflect it on account 60.02 “Calculations for advances issued.”

Receipt of service

On January 23, 2013, we will introduce the document “Receipt of goods and services” with the transaction type “Purchase, commission”.

Menu: Full Interface – Documents – Procurement Management

The document is entered with the VAT calculation option “18% on top” (the “Prices and Currency” button, the “Amount incl. VAT” flag is unchecked).

Note! Primary documents will be without VAT, we reflect VAT in the program!

At the bottom it displays “No invoice required”:

To reflect incoming services, for example, on account 44, the cost item must have the nature of costs “Distribution costs”:

To offset the advance payment according to 60.02, you must fill out the “Advance payment” tab using the “Fill in” button:

The postings of the document “Receipt of goods and services” will be as follows:

note! The appearance of invoice 19.04 in correspondence with account 76.NA will not entail an automatic deduction of VAT in the purchase ledger, as in the usual situation.

We will see the tax amount reflected in the “VAT presented” register with the value type “Tax Agent (Foreigners)”. This register is necessary for further reflection of the deduction in the purchase book (after payment of agency VAT).

VAT calculation

To issue the document “Invoice issued” with the type “Tax Agent” dated January 23, 2013, you can use the “Registration of tax agent invoices” processing:

Menu: Accounting and tax accounting - VAT - Registration of tax agent invoices

By clicking the “Fill” button, this processing will include prepayments made under tax agent agreements:

By clicking the “Run” button, the issued invoice will be displayed in the tabular part of the processing.

The issued invoice looks like:

Postings of the document “Invoice issued”:

Note! For VAT calculations of a tax agent, the program provides a special subaccount 68.32 “VAT when performing the duties of a tax agent.”

By clicking the “Go” button we can look at “Document movements by registers”:

We will see the tax amount reflected in the “VAT Accrued” register with the value type “Tax Agent (Foreigners)”. This register is necessary to reflect the invoice in the sales book.

Reflection of the “Invoice” of the tax agent in the sales book

To reflect the tax agent’s “Invoice” in the sales book, it is necessary to create and fill out the regulatory document “Creating Sales Book Entries.”

Menu: Full interface – Documents – Maintaining a sales book

The “Accrued for payment” tab will be filled in; after posting the document, no postings will be generated, only movement will occur in the “VAT accrued” register:

Payment of VAT (agency)

We will not pay VAT in full.

On January 31, 2013, we will create a document “Outgoing payment order” with the type of operation “Tax transfer”.

Menu: Full Interface - Documents - Cash Management

In this case, be sure to set the “Paid” flag. We indicate account 68.32 and be sure to indicate the outgoing payment order, according to which the payment to the foreign supplier was reflected, as the third analytics:

The postings of the document “Outgoing payment order” will be as follows:

Reflection of the “Invoice” of the tax agent in the purchase book

To reflect the tax agent’s “Invoice” in the purchase book, it is necessary to create and fill out the regulatory document “Creating purchase book entries.”

Menu: Full interface – Documents – Maintaining a purchase book

In the document, indicate the date 03/31/2013, click the “Fill” button - “Fill out the document”:

The “VAT deduction for tax agent” tab will be filled in, and for an amount not exceeding the payment of the agent’s VAT. After posting the document, postings will be generated and movement will occur in the “VAT presented” register:

You can create a purchase book in the “Accounting and Tax Accounting” interface in:

Menu: VAT – Purchase Book according to Resolution No. 1137

Using standard reports, you can analyze the situation for accounts 76.NA, 68.32, 19.04.

If there is no balance in account 76.NA “Calculations for VAT when performing the duties of a tax agent,” this indicates that the VAT of the tax agent has been accrued in full for payment to the foreign supplier:

The balance of account 68.32 “VAT when performing the duties of a tax agent” indicates that the VAT of the tax agent has not been paid in full:

Accordingly, the balance of account 19.04 “Value added tax on purchased services” indicates that VAT is deductible only to the extent of payment:

If VAT is paid on invoice 68.32 in the next quarter, then VAT on invoice 19.04 can be deducted. The document “Creating Purchase Ledger Entries” will also be filled in automatically.