Is it possible to reimburse vat on a sales receipt. VAT deduction on a cashier's check

Value added tax is a deduction from the original price of a product. If someone has purchased something, he has already paid this fee to the budget, since its amount was included in the total cost. When you sell something, this tax is also removed. If a situation arises when the VAT included in the purchase price exceeds that which was paid for the resale, the entity is entitled to a refund of the difference.

If you purchased fuel, a ticket or something else for subsequent resale or production activities, then you can claim a refund of a certain amount that has already been paid by you.

Cashier's check as a condition for the success of the operation

All tax calculations have some basis. The basis for VAT refund is a document confirming the purchase of a product or service. An invoice is most often used, but a cash register receipt is also suitable, in which this tax is highlighted on a separate line.

VAT refund on cashier's check is not carried out if the purchase of goods and payment for services was made in personal, and not in production interests. That is, if the money was spent on paying for dinners, New Year's gifts or a corporate party, such claims will not be satisfied by the tax authorities.

In order to receive VAT refunds on checks, it is necessary to keep the documents confirming the purchase. In 2018, as before, the tax authorities of the Russian Federation accept applications upon receipt. In doing so, they can appoint office check... If everything is in order, the money will be returned to your account or will be counted as a future payment.

Everything looks simple, but in practice it can be problematic to get a refund. To get your money back, you should:

• stock up on a correctly issued check;
• contact specialists who will help you successfully pass the desk examination.

In the presence of supporting documents and a correctly completed application, the likelihood of a successful VAT refund on a cash register receipt in 2018 will be maximum.

Is it possible to apply to VAT deduction based on a check (sales receipt). If so, what is the receipt number in the invoice number in the purchase book?

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

Situation: is it possible to deduct VAT on goods (works, services) purchased through accountable person if there is no invoice

No.

By general rule it is possible to receive a deduction of VAT on goods (works, services) purchased through an accountable person only on the basis of an invoice (clause 1 of article 172 of the Tax Code of the Russian Federation). The only exception to this rule is travel expenses in the form of travel and rental housing. When an employee pays such costs, the basis for deducting input VAT may not be invoices, but strict reporting forms (clause 18 of Section II of Appendix 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). There are no other specifics for deducting VAT on goods (works, services) purchased by accountable persons in the tax legislation. Therefore, in other cases, it is impossible to deduct VAT paid by an employee in the absence of an invoice. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated August 3, 2010 No. 03-07-11 / 335, dated March 9, 2010 No. 03-07-11 / 51, Ministry of Taxes and Tax Service of Russia,.

In the sphere retail and services rendered directly to the population, the obligation to issue invoices is considered fulfilled when other documents are issued to the buyer, including cashier's checks (clause 1 of Art. 172, Tax Code of the Russian Federation). However, according to the controlling departments, this rule does not apply to the purchase of goods (works, services) by accountable persons for the purpose of their further use in entrepreneurial activity organization and presentation for deduction of "input" VAT. Consequently, when purchasing goods (works, services) through an accountable person, the organization is not entitled to consider a cash receipt an analogue of an invoice and to accept VAT deduction on its basis (, letters of the Ministry of Finance of Russia dated March 19, 2004 No. 04-03-11 / 42 , MNS of Russia dated May 13, 2004 No. 03-1-08 / 1191/15, dated October 10, 2003 No. 03-1-08 / 2963/11-AL268). The position of the controlling departments is shared by some courts (see, for example, the resolution of the Federal Antimonopoly Service of the North-West District of January 24, 2005 No. A66-7929 / 2004).

The chief accountant advises: there are arguments that allow organizations to deduct VAT on a sales receipt in the absence of an invoice. They are as follows.

The seller is not obliged to demand from the buyer (including the accountant) confirmation of his status (consumer, representative of the organization, entrepreneur) ().

By issuing a cashier's receipt to the buyer, the seller fulfills the obligation provided for in article 168 Tax Code RF. And if this check indicates the amount of VAT, the buyer can take advantage of the tax deduction, since, based on the provisions of the legislation, the invoice is not the only document for granting VAT deductions (see, for example, paragraph 5 of the definition of the Constitutional Court of the Russian Federation of October 2, 2003 . No. 384-О, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of May 13, 2008 No. 17718/07, definitions of the Supreme Arbitration Court of the Russian Federation

As one of the conditions for obtaining a deduction for the actual amount of payment of value added tax, the tax authorities require the presentation of a CCP check. But arbitration courts most often they disagree with the tax authorities. Who is right in this situation? And how can taxpayers minimize the risk of claims from controllers?

Do I need a KKT check to confirm the payment of VAT?

Article 171 of the Tax Code of the Russian Federation puts following conditions receiving a VAT deduction:

• the purchased goods (works, services) must be used to carry out transactions subject to VAT, including for resale;
• the purchased goods (works, services) must be paid for and registered, which is confirmed by the relevant primary documents;
• in the invoice issued by the seller to the buyer, the VAT amount is highlighted in a separate line.

From the position accounting CCP checks do not fall under the definition " source documents", Since they do not contain the mandatory details specified in paragraph 1 of Article 9 Federal law dated November 21, 1996, No. 129-FZ "On accounting" (hereinafter - Law No. 129-FZ). From the point of view of both accounting and tax accounting, a cash register check is a document confirming the fact of payment, that is, receipt of goods (works, services) in exchange for money. Clause 1 of Article 172 of the Tax Code of the Russian Federation states that tax deductions for VAT are made on the basis of invoices issued by sellers when taxpayers purchase goods, provide services or perform work, and documents confirming the payment of tax amounts. That is, the Tax Code does not establish any special requirements to the availability of cashier's checks for VAT deduction purposes.

However, the tax authorities have a special position on this issue. So, in the letter of the Federal Tax Service of the Russian Federation for Moscow dated 04.11.2004, No. 24-11 / 71008, it is indicated that when purchasing goods in the retail system, legal entities and individual entrepreneurs have the right to deduct VAT only if there are cash receipts and invoices. textures. A similar opinion is set forth in the letter of the Ministry of Taxes and Taxes of the Russian Federation dated May 13, 2004, No. 03-1-08 / 1191 / [email protected] The fact that the Ministry of Taxes and Levies does not exist at present does not invalidate the said letter. The position of the tax authorities is clear and understandable: the fewer the deductions, the more money remains in the state budget. It is interesting that the main financial department of the country has not yet expressed its opinion on this issue. But the arbitration courts take the opposite position: a CCP check is not required to receive a deduction.

Litigation and arbitration practice

In the decree of the FAS ZSO dated 07.19.2007 No. F04-4928 / 2007 (36465-A45-25) it is indicated that the absence of checks in the presence of cash receipts and invoices cannot be grounds for refusal to accept tax deductions for VAT.

Similar conclusions are contained in the resolutions of the FAS SZO dated 26.04.2006 No. A66-10719 / 2005 and FAS DO dated 15.02.2006 No. F03-A37 / 05-2 / 4641.

In a number of cases, the tax authorities refer to paragraph 1 of Article 2 of the Federal Law of May 22, 2003, No. 54-FZ (hereinafter - Law No. 54-FZ). However, this rule refers to the obligatory use of CRE by those organizations that sell goods (works, services) for cash or using plastic cards... That is, this requirement applies only to sellers, but not to buyers. Consequently, the reference to Law No. 54-FZ in this case is not correct.

Unfortunately, when considering the issue of the availability of a KKT check for the purpose of obtaining a VAT deduction, taxpayers will have to prove their case in court.

Is a substitute document possible?

Cash order

Refusing to refund VAT due to the absence of a cash register receipt, the tax authorities argue that in this case the fact of purchasing goods and paying VAT is not confirmed. Meanwhile, in practice, a CCP check is not always issued. And the cash receipts issued to buyers, which indicate the receipt of funds to the buyer, are ignored by the tax authorities. However, this position does not meet the requirements of the law. According to clause 13 of the regulation of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 "Procedure for maintaining cash transactions on the territory of the Russian Federation ”it is possible to accept cash on the basis of cash receipts signed by the chief accountant or another authorized official. And the already mentioned article 9 of Law No. 129-FZ obliges to accept primary documents containing obligatory details, which are cash receipts: form No. KO-1 “Receipt cash order” and form No. KO-2 “Expense cash order” approved by the decree of the State Statistics Committee of the Russian Federation dated 18.08.1998, No. 88. These forms of cash orders are mandatory for all organizations and must contain mandatory details (letter of the Ministry of Finance dated 27.09.2005, No. 03-01-20 / 5-193).

According to paragraph 1 of Article 169 of the Tax Code of the Russian Federation, an invoice is the document serving as the basis for accepting the amount of VAT for deduction. Chapter 21 of the Tax Code does not contain any mention of the need for KKT checks. In this matter, the arbitration courts take the side of the taxpayer.

Litigation and arbitration practice

The FAS MO in its resolution dated June 19, 2006 No. KA-A40 / 3977-06 indicated: the tax authority's references to the fact that without a check of the KKT expenses cannot be considered confirmed, are unreasonable and contrary to tax legislation. In turn, FAS DO stressed that the fact of purchasing goods and materials is confirmed not only by the receipts of the KKT, but also by other documents (decree of 22.02.2007, No. F03-A73 / 06-2 / 5577).

BSO

Form strict accountability will be recognized by the tax authority as a supporting document only if it contains the following mandatory details:

• information on the approval of the form of the form;
• name, number and series;
• form code of the form according to OKUD;
• name and code of the organization and / or individual entrepreneur who issued the form;
• TIN code;
• type of services;
• unit of measurement of services in kind and in monetary terms;
• cost of services in monetary terms;
• the date of settlement;
• the name of the position and the initials of the person responsible for the operation and the correctness of its execution;
• the signature of the above person, the seal of the organization or individual entrepreneur.

Along with the specified details, SRF should also contain indicators (measurements) characterizing the specifics of this operation (see Example 1).

Example 1

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Parking of the organization's cars at night and on weekends is carried out in a paid parking lot. The management of the company decided not to conclude an agreement with the parking lot, drivers will pay for its services as individuals from the amounts issued for the report, presenting KKT checks to the accounting department as a reporting document.

However, during the audit, the tax authority refused to restore VAT on these transactions, as well as imposed a fine and demanded that the income tax be recalculated. The taxpayer made the following mistakes:

• the KKT check did not contain an indication of the brand and license plate of the car that was deposited in the parking lot;
• drivers carried out operations to transfer vehicles for safekeeping not on the basis of a power of attorney, but on their own behalf. If the organization entered into an agreement with the parking lot and the driver acted on the basis of a power of attorney, then the expenses would be confirmed by KKT checks and an invoice. The driver, as an individual, must be issued a receipt.

It should be remembered that the tax authorities take into account the linkage "income tax - VAT" and in the event that expenses are recognized as unjustifiably reducing the base for income tax, they refuse to refund VAT and vice versa. In the situation under consideration, the organization managed to withdraw claims only in non-payment of personal income tax for drivers: the tax authority agreed that the received sums of money to pay for parking does not constitute the personal income of drivers, since cars are the property of the organization (Articles 211 and 237 of the Tax Code of the Russian Federation).

Regarding services for parking lots and car washing, you should pay attention to the letter of the Federal Tax Service for Moscow dated April 14, 2006, No. 20-12 / 29007, which indicates that the brand and state registration number must be indicated in the check of the KKT or in the sales receipt of the serviced car.

Copies of KKT checks

In most cases, organizations that are trying to confirm the purchase of goods (works, services) with a copy of a cash register receipt due to the loss of its original or other document are faced with a refusal by the tax authorities. However, this position is inappropriate. Tax legislation does not establish any restrictions on the use of supporting documents. These can be copies of cash register receipts issued and certified by the seller, or a certified copy of a sheet of the book of a cashier-operator. This is evidenced by the arbitration practice.

Litigation and arbitration practice

In the resolution of the FAS PO dated July 31, 2008 No. А06-7444 / 07, it is indicated that a lost cashier's check can be replaced by a certified copy of a sheet of the book of a cashier-operator.

The Ministry of Finance shares this point of view: in a letter dated 03.04.2007 No. 03-03-06 / 1/209 it is indicated that, given the rapid fading of mastic on cash register receipts, it is also possible to confirm the fact that the costs have been incurred with photocopies of the cash register receipts certified by the signature of an official and the seal of the organization. True, the original of the receipt should also be attached, even though there is no image of the necessary information. If the payment was made using a plastic (payment) card, then, in addition to the cash register receipt, a printout of the CCP document confirming the fact of such payment ("slip") is required. In this case, the "slip" must contain the signatures of the persons who carried out the operation on the part of both the buyer and the seller.

Important for individual entrepreneurs

According to the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003, No. 16, in case of cash payments, individual entrepreneurs also fall under the category of "population". That is, the position tax authorities that entrepreneurs can receive a VAT deduction only if they have cashier's checks is wrong. Of course, individual entrepreneurs must substantiate and confirm that the goods were purchased by them for the purpose of doing business (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 13.05.2008 No. 17718/07).

VAT as a separate line in the cash register check: should it be allocated or not?

To be or not to be?

In the opinion of tax authorities, in order to receive a deduction, the amount of VAT in the cash register receipt must be highlighted in a separate line. They base their position on the letter of the Ministry of Taxes and Duties of Russia dated May 13, 2004 No. 03-1-08 / 1191 / [email protected], according to which legal entities and individual entrepreneurs, purchasing goods in retail trade organizations, can receive a VAT deduction only if the tax amount is highlighted on the cash register receipt. In support of this position, the regional departments issued a number of their letters, similar in content (in particular, the letter of the Federal Tax Service for Moscow dated 04.11.2004, No. 24-11 / 71008).

According to paragraph 4 of Article 168 of the Tax Code of the Russian Federation, the amount of VAT should be highlighted as a separate line in settlement documents, primary accounting documents and in invoices... Among the mandatory details of the KKT check this moment did not find a reflection.

In addition, tax legislation does not contain indications that the failure to separate the VAT amount in a separate line in the settlement documents is a ground for depriving the taxpayer of the right to deduction. These norms do not provide for the seller's obligation to allocate VAT as a separate line in the cash register belonging to him. Similar conclusions are contained in the letter of the Ministry of Finance of Russia dated May 31, 2007 No. 03-07-11 / 147 and are confirmed by arbitration practice.

Litigation and arbitration practice

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According to the decree of the Federal Antimonopoly Service of the UO dated 02.08.2007, No. F09-6013 / 07-C2, the taxpayer lawfully applied the deduction, since the allocation of VAT in the cash register receipt as a separate line is not provided for by the legislation on taxes and fees. A similar conclusion was made in the resolutions of the FAS UO dated May 29, 2007 No. F09-3987 / 07-C2 and FAS DO dated November 8, 2006 No. F03-A51 / 06-2 / 3968.

In the decree of 29.09.2006 No. A52-841 / 2006/2 FAS SZO draws attention to the fact that the non-allocation of VAT in the cash register receipt as a separate line in the presence of another settlement document (receipts to the receipt cash order), in which VAT is highlighted in a separate line, is not a basis for refusing to deduct.

However, taxpayers will have to defend their case (see Example 2).

Example 2

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The organization purchased stationery from an individual entrepreneur in the amount of RUB 30,000, including VAT RUB 4,576.27. During on-site inspection tax inspectors accused the organization of unlawful VAT refund for this operation, since the tax was not highlighted in a separate line in the KKT check. However, the taxpayer managed to prove that the amount of tax was transferred to the supplier, indicated on the invoice, receipts to the PKO and invoice. As a result, the claims were dropped.

Features of KKM

In practice, there are situations when receipts cannot contain information about tax due to the design features of the KKM. The letter of the Federal Tax Service for Moscow dated 03.04.2008 No. 18-11 / 3/31989 states that in such cases the absence of an indication of the VAT amount in the check is not considered a violation. True, you have to confirm the data design features KKM with the relevant documents obtained as a result of checking its technical condition. During annual maintenance, the CCP is marked with the Service Maintenance sign and the seal stamp by the manufacturer or the technical service center, and all changes in the fiscal memory are made only with the participation of tax officials. If the taxpayer independently makes changes to the fiscal memory, then he will have to answer under Article 14.5 of the Administrative Offenses Code of the Russian Federation, according to which citizens face a fine in the amount of 1,500 to 2 thousand rubles. officials- from 3,000 to 4,000 rubles, for legal entities - from 30,000 to 40,000 rubles.

Example 3

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After the annual maintenance of the KKT by an employee of the center technical support, having confused "winter" and "summer" time, changes were made to the fiscal memory, distorting the time of issue of the corresponding check. During the audit, the tax authority considered the incorrect indication of the time in the check as non-use of the CCP. However, the organization was able to prove that the detected malfunction in the fiscal memory was the result of a violation committed by an employee of the technical support center, and the employees of the organization did not have access to it. However, to prove its innocence, the organization had to endure additional expenses for technical expertise.

The arbitration courts also indicate that it is impossible to fine for the use of a faulty CCP if the breakdown occurred due to a latent flaw.

Litigation and arbitration practice

FAS VVO, in its resolution of 11.11.2004, No. A31-1874 / 10, noted that the use of a CCP with a faulty fiscal memory unit is equivalent to the non-use of a CCP only if there is evidence that the taxpayer did not fulfill all the requirements for the maintenance of the apparatus and could independently detect the malfunction. Otherwise, no liability is incurred.

When purchasing goods from sellers whose CCP is not registered in accordance with the established procedure, the buyer runs the risk of being refused by the tax authorities for VAT deduction, motivated by the fact that the checks punched on the CCP that did not pass the registration procedure do not confirm the fact of payment. As a result, the tax authorities demand to recalculate the income tax and submit an updated declaration. That is, the consequences for organizations can be very significant. Meanwhile, arbitration courts support taxpayers.

Litigation and arbitration practice

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The decree of the FAS ZSO dated 26.03.2007 No. F04-1596 / 2007 (32652-A46-41) states that the legislation on taxes and fees does not impose on the buyer of the goods the obligation to verify the conscientiousness of the counterparty under the contract. Similar conclusions are contained in the resolutions of the FAS PO dated February 17, 2006 No. A72-5099 / 05-4 / 386 and the FAS SZO dated March 09, 2007 No. A52-3222 / 2006/2.

And the FAS VSO in its resolution of 06.07.2007 No. A33-16970 / 06-F02-4032 / 07 draws attention to the fact that the current tax legislation does not establish a list of documents to be drawn up when taxpayers carry out certain expenditure transactions and does not impose special requirements to their design. The fact of expenses incurred is confirmed by cashier's checks. At the same time, the lack of registration of the cash register does not mean that these expenses were not incurred.

If VAT is not highlighted in a separate line on the KKT check, the entire cost is included in expenses that reduce the income tax base (letter of the Ministry of Taxes and Duties of the Russian Federation dated 04.12.2003, No. 03-1-08 / 3527/13-AT995).

Some features of VAT deduction

The procedure for deducting VAT has a number of features that may make it impossible to get a deduction.

Your needs

First of all, this refers to the deduction of VAT calculated on the purchase of goods (works, services) for own needs that are not associated with the management of the organization or with the implementation of the main activity. These include the costs of paying for meals for employees, the purchase of memorable gifts for them, entertainment expenses in excess of the established norms, as well as payment corporate events that are not taken into account when calculating the base for income tax and VAT for which are not deducted.

If the collective and labor contracts stipulate the employer's obligation to ensure normal working conditions (with the specification of the provision of meals and drinking water), the cost of water and food can be included in the calculation of income tax. Otherwise, the tax amount will have to be covered by own funds... In accounting, such operations will be drawn up by postings:

• Debit 91-2 Credit 60 - for the entire amount of purchased goods, including VAT;
• Debit 60 Credit 51, 50 - payment is made in accordance with the contract.

Legality and correctness

Sometimes companies insist on VAT refunds in a situation where the purchased goods are not related to production activities or management of the organization, but all documents are executed properly. However, it must be remembered that in this case, the legality of obtaining a deduction is paramount, and not the correctness of the paperwork.

In addition, when the KKT organization receives checks not as legal entities, but through their employees, to whom cash is issued against the account cash and who purchase goods (works, services) from retail trade organizations and individual entrepreneurs for cash. In the event of the sale of goods (works, services) to individuals for retail prices VAT is not allocated in the issued settlement documents, since individuals are not its payers in accordance with the provisions of Article 149 of the Tax Code of the Russian Federation.

In a situation where an organization receives CCP receipts from individuals who bought goods at the expense of accountable funds, the key is the one for whom the documents confirming the acquisition were issued. If on individual- VAT deductible and, moreover, cannot be reimbursed, because there are no documents confirming the purchase of goods (works, services) by an individual not for his own needs, but for the organization. At the same time, according to the tax authorities, documents confirming the fact of the purchase of goods (works, services) can be issued to anyone, the main thing is that an individual has the authority to purchase goods, confirmed by organizational and administrative documents: job descriptions, staffing table, orders for the organization.

If the documents were issued for the organization, then take for deduction input VAT she will be able to, only after completing settlements with an individual - the purchaser of the goods. It should be borne in mind that the position of the tax authorities in this matter complies with all the norms tax legislation... Input VAT can be deducted only after it has been paid accounts payable before an accountable person. This position is difficult to dispute: in fact, the organization did not incur any expenses, because everything was paid by the employee as an individual, and the fact that the documents were written out for entity, secondary. That is, the settlement with the employee will mean that the organization itself paid for the purchased goods (works, services). This position of the tax authorities is also supported by the arbitration courts (resolution of the FAS UO dated March 20, 2002, No. F09-530 / 02-AK).

Footnotes

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When purchasing an item from a retail store, you most likely will not receive an invoice. Retailers do not issue invoices when selling goods (works, services) for cash. In the best case, you will be given a cashier's receipt, which will indicate the cost of the goods and, if the seller works for general regime, - VAT. There will be no VAT in the cashier's check from the "simplified". You will receive only a payment document from the "imputed" seller, who refused the cash register (of course, if you don’t forget to ask, after all, "imputed ones" are not obliged to issue such a document, but write it out at the request of the client). Any of the above documents will be sufficient for the purchase costs to be taken into account when calculating the tax (see the article "Cash and sales receipts"). But for merchants in the general regime, the purchase and sale are accompanied by VAT.

When the seller is not a VAT payer (applies the simplified tax system or pays UTII), the entire amount paid for the goods will be included in expenses. There will be no questions about the "entrance" tax, because it will not be here. We are interested in the option when the seller and the buyer use a common regime.

So, when you purchase a product, you receive a receipt. Is it possible for him? The Tax Code does not give a direct answer to this question, therefore, disputes constantly arise between inspectors and taxpayers.

Official position

The Russian Ministry of Finance believes that taxpayers are not entitled to deduct VAT without an invoice. Tax amounts on goods (works, services) purchased in retail trade organizations are not accepted for deduction without invoices, according to the Letter dated August 3, 2010 N 03-07-11 / 335. The specialists of the department made a similar conclusion in the Letter dated March 9, 2010 N 03-07-11 / 51, considering the possibility of deducting VAT on the basis of cash receipts (without invoices) for fuels and lubricants and spare parts purchased at retail.

The officials explain their position as follows.

Tax deduction for VAT, in accordance with paragraph 1 of Art. 172 of the Tax Code, is made not only on the basis of an invoice, but also "other documents in the cases provided for by paragraphs 3, 6 - 8 of Article 171 of this Code." That is, situations where invoices may not be available are named in the Code.

Clause 3 above refers to buyers - tax agents, clause 6 is devoted to deductions for capital construction and the implementation of construction and installation work for their own consumption, clause 7 regulates deductions for travel expenses, clause 8 says about deducting VAT from prepayment amounts.

These provisions do not provide for the specifics of the application of deductions when purchasing goods in retail stores, which means, financiers conclude that VAT on such transactions is deducted in general order- based on invoices.

At the same time, in paragraph 7 of Art. 168 of the Tax Code states that when selling goods for cash by organizations and entrepreneurs of retail trade and catering, as well as firms and merchants that perform work and provide paid services directly to the population, the requirements for processing settlement documents and issuing invoices are considered fulfilled if the seller gave the buyer a cashier's check or other document established form... According to officials, this provision applies only in the case of the sale of goods directly to the population, that is, to persons who are not payers of VAT and do not present this tax for reimbursement from the budget (Letter of the Ministry of Finance of Russia dated March 19, 2004 N 04-03-11 / 42 ).

If the goods are purchased by a legal entity or individual entrepreneur, the retailer is required to issue an invoice to them. Without this document, buyers do not have the right to deduct (Letter of the Ministry of Taxes and Duties of Russia dated May 13, 2004 N 03-1-08 / 1191 / [email protected]).

Thus, if a merchant purchases goods for cash and receives a receipt from the seller, he will be able to take into account the purchase costs, because, as we found out, cash register check with all necessary details for this it is quite enough. But it is unlikely that it will be possible to accept VAT on a check for deduction and avoid a dispute with the controllers. At the same time, it is possible to prove your right to deduction without an invoice.

Arguments in favor of deduction

The legislation does not really contain direct indications that VAT can be accepted for deduction on the basis of only one cashier's check. But such an opportunity is provided by the established arbitration practice.

Most judges point out that an organization or a businessman who purchases goods (works, services) for cash from retailers has the right to apply a deduction without an invoice.

The fact is that, according to the Constitutional Court of the Russian Federation, an invoice is not the only document on the basis of which a VAT deduction is granted(Definition of October 2, 2003 N 384-O). The same conclusion was made by the Presidium of the Supreme Arbitration Court of the Russian Federation. In the Resolution of May 13, 2008 N 17718/07, the dispute between the inspection and the entrepreneur was considered. The controllers refused to provide a deduction for VAT, since the businessman presented only cashier's receipts to confirm the amount of tax. No invoices or invoice journals were submitted. The judges indicated that VAT can be deductible based on checks issued by retail organizations.

Note that most often disputes concern the possibility of deducting VAT when purchasing fuel and lubricants for cash. Judges, relying on the opinion of the Constitutional Court of the Russian Federation and the Presidium of the Supreme Arbitration Court of the Russian Federation, take the side of the businessmen. When gasoline is purchased to carry out activities (that is, transactions recognized as subject to VAT), deductions may be provided not only on the basis of invoices. A cashier's check is sufficient for deduction. In turn, the inspectors, if they refuse to deduct the tax, should prove that the fuel and lubricants were purchased by the merchant for other purposes not related to entrepreneurship. The right to deduction will not arise precisely in this situation. As a rule, the inspectors do not have such evidence (Resolution of the Federal Arbitration Court of the North-West District of April 22, 2009 in case No. A56-29646 / 2007).

Thus, when purchasing goods at retail, a businessman can deduct "input" VAT on the basis of a sales receipt. However, this approach is likely to lead to disputes with tax inspectors. A merchant can completely avoid tax risks when buying fuel and lubricants only with non-cash payment, since the absence of an invoice when paying in cash is a formal reason for refusing to deduct VAT.

In the opinion of the regulatory authorities, the purchasing organization is not entitled to deduct the amount of VAT on the basis of a sales receipt. This is due to the fact that the basis for accepting VAT for deduction is the invoice, and not the check of the KKT (clause 1 of article 172 of the Tax Code of the Russian Federation). This point of view is expressed, for example, in the Letter of the Ministry of Finance of Russia dated 01.24.2017 N 03-07-11 / 3094.

However, the arbitration courts, headed by the Presidium of the Supreme Arbitration Court of the Russian Federation, indicate that the deduction can be applied in the absence of an invoice, if there is a cash register receipt with the allocated amount of VAT. The Constitutional Court in its Ruling of 02.10.2003 N 384-О indicated that an invoice is not the only document for providing a taxpayer with VAT deductions. Deductions can also be provided on the basis of other documents confirming the payment of tax.

Thus, if you put VAT deductible on the basis of a KKT check, a dispute with the regulatory authorities is possible.

We also note that the amount of VAT that is not deductible can be taken into account in income tax expenses, including as part of the cost of purchased goods (works, services). However, this is possible only in the cases provided for in paragraphs 2, 5 of Art. 170 of the Tax Code of the Russian Federation. Otherwise, it will not be possible to attribute the amount of "input" tax to expenses (clause 1 of article 170 of the Tax Code of the Russian Federation).

The procedure for registering a cash register receipt in the purchase book is not defined. According to the rules for maintaining the purchase ledger, only invoices or strict reporting forms are registered.

In ATP Consultant +, only the procedure for filling out the purchase book is presented when deducting VAT on travel and accommodation for a posted employee.