VAT: when the invoice is not eligible for deduction. Everything you need to know about accounting for received and issued invoices How to record part of the VAT from an invoice

In the article on, we found out that most VAT deductions do not have to be declared in the quarter in which the right to deduction arose - they can be set in the following quarters within a certain period... Is it safe to transfer such a deduction to the future, not entirely, but gradually, in parts, in different quarters? For example, from 18 rubles. declare 10 rubles specified in the VAT invoice. this quarter, 3 rubles. - in the next, and another 5 rubles. - and even a couple of blocks later?

Which deductions are safe to split and which are risky

To deduct only a part of the VAT specified in the invoice, and not to declare the remainder at all - not a problem but Letter of the Ministry of Finance dated November 22, 2011 No. 03-07-11 / 321... Usually, this opportunity is used when claiming deductions for the listed advances, if the goods are expected to be received in the next quarter.

Also, tax authorities are unlikely to mind if there are several items in the invoice and VAT, one by one, you declare entirely for deduction in one quarter, and for another - in another Resolution of the Federal Antimonopoly Service of the Moscow Region No. KA-A40 / 1659-11 dated 22.04.2011... Then one invoice needs to be registered in the purchase book several times in different periods- each time for the position for which VAT is required to be deducted in this particular quarter.

It is more difficult if you need to split the deduction of one invoice item into several parts and put them in different quarters. Previously, the Ministry of Finance was against this Letters of the Ministry of Finance dated 16.01.2009 No. 03-07-11 / 09, dated 13.10.2010 No. 03-07-11 / 408... Securing in the Tax Code of the Russian Federation the right to transfer the deduction of the shipping and import VAT changed the situation. The Ministry of Finance now agrees with the splitting of such a deduction. Letters of the Ministry of Finance dated 09.04.2015 No. 03-07-11 / 20293, dated 09.04.2015 No. 03-07-11 / 20290... But he makes a reservation - only if the purchased goods (works, services, property rights) will not be used as fixed assets or intangible assets. The reason - the Tax Code of the Russian Federation says that the deduction input VAT for fixed assets and intangible assets is made "in full" after the object is registered par. 3 p. 1 art. 172 of the Tax Code of the Russian Federation.

In our opinion, this is incorrect: “in full” is an indication that the taxpayer is not obliged to extend the VAT deduction for the entire service life of the fixed asset (for example, in proportion to the depreciation amounts). So the Tax Code of the Russian Federation does not interfere with the splitting of the VAT deduction for fixed assets, and there is a court decision confirming this Resolution of the FAS PO dated 13.10.2011 No. A55-26765 / 2010.

The Tax Code of the Russian Federation also says about the full volume in relation to the deduction of VAT on goods returned to you by the buyer (from works and services that the customer refused), as well as VAT from the received and then returned in advance in paragraph 4 of Art. 172 of the Tax Code of the Russian Federation... And this is also not a prohibition to split the deduction, but an indication that the entire amount of VAT is subject to deduction without limitation. And it's up to you to declare it immediately or in parts in several blocks during the year.

In general, judicial practice on the issue of the possibility of splitting deductions is in favor of taxpayers, since the Tax Code of the Russian Federation does not prohibit declaring deductions in parts, nor an indication of the maximum and minimum amount of deduction. Resolutions of the FAS MO of 12.02.2013 No. A40-86961 / 11-107-371, dated 22.04.2011 No. KA-A40 / 1659-11; from 25.03.2011 No. КА-А40 / 1116-11; FAS SKO dated March 17, 2011 No. А32-16460 / 2010... In addition, now that electronic declarations contain the data of all invoices, it is easy for tax authorities to compare even a broken deduction with the data on the VAT charged on the invoice from the seller. Therefore, they have no special reasons to prohibit posting the deduction for several quarters.

How to fill in column 15 of the shopping book

When claiming a deduction in parts, the following question arises. The invoice will have to be registered in the purchase book several times. Each time, in column 16, you need to indicate only that part of the input VAT amount that you claim for deduction in the current quarter. And how to show in column 15 of the purchase book the cost of the purchase - in full or only in the part attributable to the tax amount accepted this time? Here is what the specialists of the Federal Tax Service answered to this question.

FROM AUTHORIZED SOURCES

DUMINSKAYA Olga Sergeevna

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

“In case of partial application of the deduction specified in clause 1.1 of Art. 172 of the Tax Code, in column 15 of the purchase book, the entire cost, which is indicated in the corresponding invoice in column 9 on the line "Total for payment", should be reflected subn. "T" p. 6 of the Rules for maintaining the book of purchases, approved. Government Decree of December 26, 2011 No. 1137” .

There are cases when parts of VAT must be deducted by virtue of the law - for the reason that the right to deduct arises first for one part of the amount indicated in the invoice, then for the second, etc.

This, for example, advance VAT from the seller in cases where only a part of the previously received advance is credited to the account of shipment. Then the advance VAT attributable to this part is deductible, but there is no right to the remaining deduction yet - it will arise at the next shipment.

Another example is input VAT on entertainment expenses. It is deductible only to the extent that such costs fit into the "profitable" limit - 4% of labor costs and clause 7 of Art. 171, paragraph 2 of Art. 264 of the Tax Code of the Russian Federation... For example, in the first quarter such expenses exceed the standard and you have the right to deduct only the part of VAT corresponding to the standard for them. And according to the results of the half-year, the standard has increased, and these costs are already falling into it. Then, in the second quarter, you have the right to deduct the remaining VAT. Letter of the Ministry of Finance dated 06.11.2009 No. 03-07-11 / 285.

Can input VAT on one invoice be split over multiple periods? Will a partial deduction of VAT be legal in this case? For example, if you receive an invoice with 20 rubles VAT charged in it, is it possible to claim 10 rubles for deduction in the same quarter, 3 rubles in the next quarter, and 7 rubles thereafter?

Often, in practice, a situation arises when it is necessary to break down VAT in parts in order to avoid being reflected in the VAT return for refund, so as not to get to a tax audit, even a cameral one.

If in the incoming invoice VAT for each item of the invoice is declared in full, but in different periods, then the tax authorities have no questions or disagreements. Difficulties arose earlier with breaking down one invoice item into several parts in order to take them into account in different quarters. But after the amendments to the Tax Code, no questions arose.

The tax authorities don't mind if you split the invoice. And in what period to claim deductions, it is up to the taxpayer himself. Arbitrage practice shows that it is possible to split the input VAT in any order, since the law does not prohibit declaring the deduction in parts, as well as there are no restrictions on the amount of the deduction.

How to fill in column 15 of the purchase book if VAT is partially deducted.

Partial VAT deduction for one invoice must be registered in the purchase book several times. Moreover, in column 16 it is necessary to reflect only that part of the input VAT amount that must be declared for deduction in the current quarter. How, in this case, to show in column 15 of the purchase book the purchase price in whole or only that part that falls on the refundable amount?

Based on clause 1.1 of Art. 172 Tax Code when claiming a partial deduction, in column 15 of the book of purchases, the entire value should be reflected, which is indicated in the corresponding invoice in column 9 on the line "Total for payment".

It happens that VAT deductible must be partially declared by law, for example, in a situation where the right to deduction arises first for one part of the amount indicated in the invoice, then for the second, etc., as when receiving an invoice for advance payment from the seller in cases where, under the contract, only a part of the previously received advance is set off against the shipment. Then the advance VAT attributable to this part is deductible, but there is no right to the rest of the deduction - it will arise at the next shipment.

Another example is input VAT on entertainment expenses. It can be deducted only in the part that is included in the profit limit - 4% of labor costs. So, if, for example, in the first quarter such expenses exceed the standard, VAT can be deducted only according to the standard. If, at the end of the first half of the year, the standard has increased, and entertainment expenses already fit into it, then in the second quarter the taxpayer has the right to deduct the remainder of the VAT.

Now let us consider the situation when VAT was presented by contractors during their capital construction, and was accepted for refund in part in different tax periods. The Ministry of Finance considered this situation, and on the basis of the letter dated September 12, 2017 No. 03-07-10 / 58705, concluded that there are no restrictions on the amount of deductions and quantity here either, although according to the law in full after the object is registered ...

In all situations, tax authorities refer to the Tax Code.

1. VAT amounts presented to the taxpayer for goods (works, services) purchased for carrying out operations recognized as objects of VAT taxation (clause 2 of article 171 of the Tax Code of the Russian Federation) are subject to deductions.

2. Also deductible are the amounts of tax presented to the taxpayer by contracting organizations (developers or technical customers) when they carry out capital construction, assembly (installation) of fixed assets, as well as the amount of tax presented to the taxpayer for goods (work, services) acquired by him to perform construction installation work (clause 6 of article 171 of the Tax Code of the Russian Federation).

3. Deductions of these amounts of VAT must be documented by invoices when purchasing goods (works, services), after registering them and in the presence of relevant primary documents (clauses 1, 5, article 172 of the Tax Code of the Russian Federation).

4. Tax deductions provided for can be declared in tax periods within three years after the registration of goods (works, services) (clause 1.1 of article 172 of the Tax Code of the Russian Federation).

Consequently, the deduction of VAT on invoices presented to the taxpayer by contractors when they carry out capital construction, after the registration of capital construction work and materials purchased for such work, regardless of the moment the construction object is put into operation. Moreover, a partial deduction of VAT is allowed on one invoice in different tax periods within three years after the registration of these works.

Free book

Hurry up on vacation!

In order to receive a free book, enter the data in the form below and click the "Get the book" button.

Usually companies have no difficulty in registering invoices in their ledger, purchase and sales ledgers. Invoices are entered in the accounting journal at the time of issuance or receipt, in the sales books - at the time of shipment of the goods, in the purchase books - at the time of obtaining the right to deduct. But there are a number of situations in which an accountant may have difficulty registering invoices.

To begin with, let's recall the provisions on registration of invoices, enshrined in the Tax Code of the Russian Federation.

According to paragraph 3 of Art. 169 of the Tax Code of the Russian Federation, a VAT payer is obliged to keep accounting logs of received and issued invoices, books of purchases and sales:

1) when performing transactions recognized as an object of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, with the exception of transactions that are not subject to taxation (exempt from taxation) in accordance with Art. 149 of the Tax Code of the Russian Federation;

2) in other cases determined in accordance with the established procedure.

From paragraph 3.1 of Art. 169 of the Tax Code of the Russian Federation, it follows that persons who are not VAT payers are obliged to keep records of received and issued invoices if these persons issue and (or) receive invoices when carrying out entrepreneurial activity in the interests of another person on the basis of assignment agreements, commission agreements or agency agreements.

According to paragraph 8 of Art. 169 of the Tax Code of the Russian Federation, the procedure for maintaining a journal of accounting for received and issued invoices, books of purchases and sales are established by the Government of the Russian Federation.

Currently, the RF Government decree of December 26, 2011 No. 1137 "On the forms and rules for filling out (maintaining) documents used in calculating value added tax" (hereinafter - Decree No. 1137). Appendix 3 to this resolution contains the Rules for maintaining a journal for accounting of invoices (hereinafter - the Rules for keeping a journal), in Appendix 4 - Rules for maintaining a purchase book, in Appendix 5 - Rules for keeping a book of sales.

The general rules for registering invoices are as follows.

In the accounting journal, outgoing invoices are recorded in part 1 by the date of their issue (drawing up). And the received invoices are registered in part 2 of the journal by the date of their receipt (clause 3 of the Rules for maintaining the journal).

The purchase book records invoices received from sellers and recorded in part 2 of the invoice journal, as the right to tax deductions(p. 2 Rules for keeping a book of purchases).

In the sales ledger, issued (drawn up) invoices are recorded in all cases when the obligation to calculate VAT arises. Registration is made in the period in which the tax liability(clauses 2, 3 of the Rules for maintaining the book of sales).

Now let's move on to special cases in which the registration of invoices has its own characteristics.

Registration of incoming invoices

Situation No. 1. The buyer received an invoice without VAT from an organization in a special mode

Organizations on the STS, UTII and Unified Agricultural Taxes are not VAT payers (clause 3 of article 346.1, clause 2 of article 346.11, clause 4 of article 346.26 of the Tax Code of the Russian Federation). Therefore, they are not required to issue invoices when selling their goods, works or services. But in practice, some of these companies issue counterparties not only invoices and acts, but also invoices marked "Without VAT".

The buyer who is a VAT payer is faced with the question: is it necessary to register such invoices in the ledger and purchase book?

We believe that in part 2 of the ledger, the buyer should make an entry for such an invoice. There are two reasons for this. Firstly, Resolution No. 1137 does not contain a clause that only invoices received from VAT payers should be registered in the journal. Secondly, clause 9 of the Logging Rules provides a closed list of invoices that are not subject to registration. And it does not mention the invoice issued by the seller in the special mode without allocating the amount of VAT.

As for the shopping book, in this case, you do not need to enter an invoice into it. After all, it is conducted in order to determine the amount of VAT deducted (clause 1 of the Rules for maintaining a purchase book). And the invoice without VAT issued by the seller in the special mode does not contain the amount of tax and does not give the buyer the right to deduction.

Situation No. 2. The buyer received an invoice with VAT from an organization in a special mode

Some organizations in special regimes when selling goods, works or services issue invoices with VAT to their counterparties. Although these sellers are not VAT payers, when issuing an invoice with tax, they must transfer it to the budget (subparagraph 1 of paragraph 5 of article 173 of the Tax Code of the Russian Federation).

The buyer must register such an invoice in the log book. The grounds are similar to those in the previous situation ("The Buyer received an invoice without VAT from an organization in a special mode"). Resolution No. 1137 does not say that only invoices received from VAT payers are registered in the accounting log. In the closed list of invoices that are not subject to registration, there is no invoice issued by the seller in the special mode.

Regarding the purchase book, it is risky to register an invoice in it. Indeed, according to officials, an invoice issued by a seller who is not a VAT payer does not give the buyer the right to deduct tax (letters of the Ministry of Finance of Russia dated 05.16.2011 No. 03-07-11 / 126, dated 29.11.2010 No. 03-07 -11/456).

However, if the buying company registers the invoice in the purchase book and accepts VAT deduction, it has a good chance of defending its in judicial procedure... The judges in this matter are on the side of the buyers (decisions of the Federal Antimonopoly Service of the Moscow District of 05/26/2009 No. KA-A41 / 4585-09, of the North-Western District of 08/07/2008 No. A52-4037 / 2007, of the North Caucasian District of July 30, 2009 No. A53 -18001 / 2008-С5-46 (By the definition of the Supreme Arbitration Court of the Russian Federation dated November 30, 2009 No. А55-963 / 2008 (By the definition of the Supreme Arbitration Court of the Russian Federation dated March 27, 2009 No. VAS-3617/09, the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation was refused)).

Situation No. 3. The agent received an invoice for the goods purchased for the principal

An agent who purchases goods, works or services for the principal receives an invoice from the seller of these goods (works, services). He then re-issues this invoice to the principal, reflecting in line 2 "Seller" not his details, but the details of the actual seller (clause 1 of the Rules for filling out an invoice, approved by decree No. 1137, hereinafter - the Rules for filling out an invoice). The agent shall attach to this document a duly certified copy of the invoice received from the seller (subparagraph "a" of clause 15 of the Rules for keeping the journal).

The agent must register the invoice received from the seller in part 2 of the accounting journal, and the reissued one - in part 1 of this journal (paragraph 6, sub. "A", paragraph 7, paragraph 5, sub. "A", paragraph 11 of the Rules for keeping the journal ). The agents do not register a copy of the invoice received from the seller in the journal (paragraph 2, sub. "A", clause 15 of the Rules for maintaining the accounting journal). In addition, the agent does not need to reflect neither the received nor the reissued invoice in the purchase book and the sales book (clause 19 of the Rules for maintaining the purchase book and clause 20 of the Rules for maintaining the book of sales). This is confirmed by the specialists of the Ministry of Finance of Russia (letter dated November 27, 2013 No. 03-07-14 / 51334).

What if the agent is not on common system taxation, but on a special regime, for example, on a "simplified tax" or UTII? The order will be the same. Intermediaries in the special mode must also re-issue invoices for the purchased goods to the principals, because there is no exception for them in the Tax Code of the Russian Federation and Resolution No. 1137. At the same time, agents in the special mode do not have an obligation to pay the VAT allocated to the budget in such an invoice. Officials also pay attention to this (letter of the Ministry of Finance of Russia dated 20.07.2012 No. 03-07-09 / 86). Accordingly, intermediaries in special modes are not required to register invoices in the purchase and sales books.

At the same time, it is necessary for agents in special modes to keep an accounting log and register in it both received from the seller and reissued invoices. From January 1, 2014, such a duty is enshrined in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation. And it must be fulfilled, despite the fact that the corresponding amendments have not yet been made to Resolution No. 1137.

Situation No. 4. The invoice was received by the buyer, exempt from VAT

A company exempted from the duties of a VAT payer on the basis of Art. 145 of the Tax Code of the Russian Federation, like an ordinary taxpayer, issues invoices to buyers. At the same time, she does not highlight the tax amount in the invoice, and in columns 7 "Tax rate" and 8 "The amount of tax presented to the buyer" puts a note "Without VAT" (clause 5 of article 168 of the Tax Code of the Russian Federation, sub. "G" , "Z" clause 2 of the Rules for filling out an invoice). In addition, such a company does not accept the "input" tax for deduction, but takes it into account in the cost of purchased goods (works, services) (subparagraph 3 of paragraph 2 of article 170 of the Tax Code of the Russian Federation).

In this case, in spite of the lack of the right to deduction, is it necessary to register incoming invoices from suppliers in the ledger? According to officials, yes (letter of the Ministry of Finance of Russia dated March 26, 2007 No. 03-07-11 / 73). After all, exemption from the obligation to calculate and pay tax does not relieve the company of other obligations of the VAT payer, in particular, the obligation to keep a log book and register not only outgoing, but also incoming invoices.

In this case, it is not necessary to register incoming invoices in the purchase book. This is confirmed by the tax authorities (letter of the Federal Tax Service of Russia dated 04.29.2013 No. ED-4-3 / [email protected]). The argument is this: only invoices that give the right to deduct tax are entered into the purchase book. And companies exempted from the duties of a VAT payer do not claim a deduction.

Situation # 5. The buyer has discovered a long-standing invoice from the seller

Sometimes it happens that the company loses the "input" invoice and is only found in subsequent tax periods. It is not clear from Ordinance No. 1137 how to register such an invoice in the register and purchase book.

The letter of the Ministry of Finance of Russia dated 02.07.2013 No. 03-07-09 / 25177 states the following: the company must independently determine the procedure in which it will reflect in the accounting log invoices that were not registered in the period of their actual receipt, bearing in mind that according to clause 3 of the Rules for maintaining the journal, the invoices received are subject to single registration in chronological order by the date of receipt.

In our opinion, the company can secure accounting policies the rule that if “forgotten” invoices are found, they are recorded in the journal for the quarter to which the date of their actual receipt belongs. In this case, a record of the "forgotten" invoice is made after all previously made records of incoming invoices for the quarter, and the fractional (additional) number is indicated in column 1 of part 2 of the journal.

Example
Let's say in April a company discovered an invoice actually received on March 10th. Part 2 of the magazine for Q1 2014 contains one invoice received on March 10th. It is registered under number 45. This means that the company will enter the forgotten invoice in this journal as the last line, after all the records of invoices received in the first quarter, under the number 45/1.

The "forgotten" invoice must be reflected in an additional sheet to the purchase book for the quarter in which this invoice was registered in the accounting journal. Provided, of course, that at that time other conditions for the deduction were met. In particular, the company already had primary documents on this operation, and it reflected the corresponding goods (work, services) in the accounting (Articles 171, 172 of the Tax Code of the Russian Federation).

Situation No. 6. The incoming invoice reflects more goods than actually received

At the time of acceptance of the goods (that is, even before they are reflected in the accounting), the buyer may find that in fact there are less of them than reflected in the documents, including the invoice. In this case, the seller needs to draw up a correction invoice to reduce the cost of goods (clause 3 of article 168 of the Tax Code of the Russian Federation). But the buying company has not yet claimed the VAT deduction on the goods received, so it does not need to register this correction invoice in the sales ledger, that is, to recover the tax attributable to the shortage. Instead, the buyer needs to reflect the incoming invoice in the purchase book in the part that falls on the goods received (clause 1 of article 172 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated 10.02.2012 No. 03-07-09 / 05).

But in part 2 of the magazine, the buyer needs to register both the correction invoice and the incoming invoice in full. Indeed, Resolution No. 1137 does not provide for partial registration of invoices if the buyer claims a deduction not from the entire value of the goods.

If in the future the seller completes the missing goods, he will have to issue a new invoice to the buyer for their value. The buyer will have to reflect this invoice in the ledger and purchase book as usual.

Situation No. 7. The supplier corrected a minor error in the invoice

Sellers should not draw up a revised invoice if an error in the source does not prevent the tax authorities from identifying the supplier and buyer, the name and value of the goods, tax rate and the amount of VAT (clause 7 of the Rules for filling out an invoice). Nevertheless, buyers sometimes receive new copies of invoices from suppliers, in which, for example, an error in the checkpoint of a division or some other minor defect is corrected.

By general rule the buyer who has received the revised invoice must cancel the entry on the original invoice from the purchase book, and register the revised invoice on the date the right of deduction arises (clauses 4, 9 of the Rules for maintaining the purchase book).

But when it comes on a revised invoice in which the seller corrected a non-critical error, we believe that the buyer has the right not to reflect this document in the purchase book. Firstly, the seller, by issuing a corrected invoice in the absence of a critical error, violates the decree No. 1137. Secondly, the buyer has the right to claim a deduction on the original invoice, so that the receipt of the amended document does not entail any consequences in terms of the date and amount of the deduction.

In our opinion, the corrected document does not need to be registered in the log book either. After all, the buyer has already reflected there the original invoice, which contains all required details and gives the right to deduction.

Registration of outgoing invoices

Situation No. 8. The company issued a special mode invoice with VAT

Organizations on the STS, UTII and Unified Agricultural Taxation, when issuing invoices with VAT, must pay this tax to the budget and report on it (subparagraph 1 of paragraph 5 of article 173, paragraph 5 of article 174 of the Tax Code of the Russian Federation).

The Code does not require a special mode organization to register an invoiced invoice in the ledger and sales ledger. At the same time, it follows from clauses 1 and 3 of the Rules for maintaining the sales ledger that invoices issued by the seller (specifically by the seller, and not only by the VAT payer) are subject to registration in the sales ledger in all cases when there is an obligation to calculate VAT in accordance with the Tax code. Therefore, from our point of view, a company in a special mode in this situation needs to create a sales book and register the invoice in it.

At the same time, you do not need to keep a log book, because from Resolution No. 1137 it follows that only taxpayers and VAT tax agents should do this (clauses 1, 2 of the Rules for keeping a log).

Situation No. 9. A company in special mode is a tax agent for VAT

If a company leases state (municipal) property on a special regime, it is a tax agent for VAT. This means that he must issue an invoice for the rental price, calculate and transfer VAT from this amount to the budget (clause 3 of article 161, clause 5 of article 346.11 of the Tax Code of the Russian Federation).

Tax agents for VAT that are not payers of this tax must keep part 1 of the register of received and issued invoices ("Issued invoices") in those tax periods in which they register the corresponding invoices (clauses 2, 7 Of the Logging Rules). In addition, invoices issued by tax agents must be registered in the sales ledger (clause 3 of the Sales ledger rules).

As for the shopping book, it is not required to issue it. VAT tax agents renting municipal property, reflect in the purchase book invoices drawn up and registered in the sales book in order to determine the amount of tax deducted (clause 23 of the Rules for maintaining the purchase book). But only tax agents who are also VAT payers have the right to such a deduction (clause 3 of article 171 of the Tax Code of the Russian Federation). A company in a special mode is not such, it includes agency VAT in expenses (clause 2 of article 346.11, subparagraph 8 of clause 1 of article 346.16 of the Tax Code of the Russian Federation). And since there are no deductions, there is no need to keep a shopping book.

Consequences of incorrect registration of an invoice

The Tax Code does not stipulate liability for incorrect maintenance of the invoice journal, purchase ledger and sales ledger.

Article 120 of the Tax Code of the Russian Federation provides for a fine of 10,000 rubles. for such gross violations of the rules for accounting for income and expenses and objects of taxation, such as:

Lack of invoices;

Lack of registers tax accounting;

Systematic (twice or more during a calendar year) untimely and incorrect reflection in tax registers business transactions, Money, material values, Intangible assets and financial investments.

However, in Art. 120 of the Tax Code of the Russian Federation does not say which documents are tax accounting registers. In Chapter 21 of the Tax Code of the Russian Federation and Resolution No. 1137, the invoice register, the purchase book and the sales book are also not called tax accounting registers. This concept is revealed only in Art. 314 of the Tax Code of the Russian Federation. In it, the analytical register of tax accounting is understood as a consolidated form of systematization of tax accounting data for the reporting (tax) period, grouped in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation, without distribution (reflection) among accounts accounting... At the same time, under tax accounting in Art. 313 of the Tax Code of the Russian Federation is understood as a system for generalizing information to determine the tax base for income tax based on data from primary documents.

From the above, we can conclude that the invoice journal, the purchase book and the sales book are not tax accounting registers, since they are used solely for the purpose of calculating VAT. This means that the company cannot be fined for their incorrect filling.

At the same time, it should be borne in mind that errors in the purchase book can lead to a dispute about the legality of VAT deductions. So, if the tax authorities find that there is no invoice in the purchase book, according to which the deduction is declared in the declaration, it can be withdrawn and the tax recalculated.

Judicial practice on this issue is contradictory. Some judges believe that such a mistake is not critical, therefore, it does not deprive the company of the right to deduction (resolution of the Federal Antimonopoly Service of the Moscow District of 04.04.2011 No. A41-21819 / 2010). But other arbitrators support the tax authorities. For example, in the decree of the Federal Antimonopoly Service of the East Siberian District of June 29, 2009 No. А78-4566 / 2008, the following is indicated. Registration of invoices in the purchase book is the responsibility of the buyer, and making changes to the purchase book by issuing additional sheets if errors are detected, the ability to comply with such obligations. In the absence of registration of invoices in the purchase book, it is impossible to correlate (identify) the amount of tax deductions by size, tax period, supplier.

In addition, tax authorities can charge additional tax upon discovering that the amount of VAT in the sales ledger for a certain quarter is higher than in the corresponding declaration. In this matter, the judges are on the side of the taxpayer. They point out that a formal comparison of the sales book and the declaration by the fiscal authorities is not enough to reveal the fact. tax offense since the sales book is not primary document intended for calculating VAT (resolution of the Federal Antimonopoly Service of the East Siberian District of 20.03.2012 No. A58-6572 / 2010).

VAT deduction can be claimed in installments in different periods on the same invoice. Now this has been officially recognized by the officials themselves. What influenced the change in their position and how to apply the deduction in several steps in practice, we will tell in more detail in our article.

Previously, the Tax Code did not contain any instructions about the "spread" of VAT deduction for different tax periods, therefore, officials, guided by the principle "what is not allowed is prohibited", concluded that the application of the deduction in parts is illegal (Articles 171, 172 of the Tax Code of the Russian Federation) ... Similar explanations could be seen repeatedly in the letters of the Ministry of Finance of Russia (letters of the Ministry of Finance of Russia dated 09.12.2010 No. 03-07-11 / 483, dated 13.10.2010 No. 03-07-11 / 408, dated 16.01.2009 No. 03-07-11 / 09).

Meanwhile, almost all courts considered it possible to apply a deduction for one invoice in several steps (decree of the FAS MO dated 12.02.2013 No. F05-15985 / 12, dated 31.03.2011 No. F05-609 / 11, dated 25.03.2011 No. KA -A40 / 1116-11, FAS SKO dated 17.03.2011 No. A32-16460 / 2010, FAS PO dated 13.10.2011 No. F06-8602 / 11). The arbitrators noted that such use of deductions does not contradict the norms of the Tax Code and does not lead to non-payment of tax to the budget. The main thing is that parts of the deduction for one invoice should be declared within a three-year period (clauses 27, 28 of the post. Plenum of the Supreme Arbitration Court of the Russian Federation of 05/30/2014 No. 33).

Part of the VAT deduction can be carried over to the following periods

Of course, the new rule of the Tax Code does not contain a clear permission to apply the VAT deduction in parts, but it is quite obvious that, since the possibilities for deduction have expanded, it makes no sense for tax authorities to prohibit the splitting of the deduction. And, fortunately for the companies, the relevant explanations of the officials did not hesitate to appear.

So, in recent letters from the financial department (letters of the Ministry of Finance of Russia dated 09.04.2015 No. 03-07-11 / 20290, 03-07-11 / 20293) it is said that the amount of "input" VAT on one invoice can be declared to deduction in installments in different tax periods. However, it should be noted that this permit does not apply to VAT on acquired fixed assets, equipment for installation and intangible assets, since in respect of them the tax is deducted in full (clause 1 of article 172 of the Tax Code of the Russian Federation). Also, this rule does not apply to other deductions of VAT (for example, calculated on amounts of payment, prepayment; presented by the seller of goods (works, services) in relation to amounts of payment, partial payment; paid as a tax agent, etc.). Such deductions should be made in the tax period in which the taxpayer fulfills the relevant conditions.

Algorithm of actions for accepting VAT deduction in parts

Similar actions should be performed in the next quarter, before that quarter, until the entire deduction on this invoice is "spent". Thus, the same invoice, but only for different amounts, will appear in the purchase book more than once. If you add up all these amounts, the accountant should "go out" for the amount that is indicated in the invoice itself.

PJSC "Volna" in April 2015 acquired a car from LLC "Moscow Salon of Auto Sales" for the purpose of its further sale at total amount RUB 1,416,000 (including VAT - RUB 216,000). The accountant of Volna PJSC decided to "scatter" the deduction in equal parts for three quarters (II, III and IV quarters of 2015).

In April 2015 (II quarter), the following entries should be made in accounting when buying a car:

DEBIT 08 CREDIT 60

RUB 1,200,000 - the cost of the car is reflected;

DEBIT 19 CREDIT 60

RUB 216,000 - the amount of "input" VAT is reflected;

DEBIT 68 CREDIT 19

RUB 72,000 (RUB 216,000: 3) - the first part of the VAT deduction is reflected.

For the same amount, the accountant of Volna PJSC should register an invoice from Moscow Auto Salon LLC in the purchase book for the II quarter of 2015.

The last posting and the last action the accountant will have to do in the III and IV quarters of 2015.

The question arises: when exactly to include the subsequent parts of the VAT in the purchase book? It doesn't really matter. Can be turned on any day of the quarter. But, in our opinion, it is most convenient to register the deduction in the purchase book on the first working day of the quarter. And it is desirable to consolidate this order in the order on the accounting policy of the organization.

In practice, such a question may arise. Starting to use the VAT deduction on one invoice, is it possible to transfer the other part of the VAT deduction not to the next nearest quarter, but to "jump" over a quarter or even quarters? This may be done by companies that, for some reason, did not have sales operations in a certain quarter (for example, firms with a seasonal nature of work). In our opinion, this can be done. Most importantly, make sure that all parts of the deduction are declared within the three-year period.

Cross-check in the IFTS

If the buyer, deciding to take advantage of the possibility of applying the deduction in several steps, reflects the supplier's invoice not for the full amount, but for a part of it, then it is obvious that a discrepancy will arise during reconciliation in the tax office. In this case, could there be negative consequences for the supplier or buyer?

No, there will be no negative consequences. Yes, the company may face some inconvenience in the form of receiving a request from the inspection for the submission of explanations and documents. Indeed, if the information contained in the supplier's declaration does not correspond to the buyer's information, if these inconsistencies indicate an understatement of the VAT amount or an overstatement of the tax declared for refund, the tax authorities have the right to demand invoices, primary and other documents related to these operations (clause 8.1 Article 88 of the Tax Code of the Russian Federation). But in this case, both parties do not violate anything, the application of the deduction by the buyer in parts is legal, which means that the buyer will be able to give comprehensive explanations and submit Required documents.

Opinion

Deduction break up safely

Since 2015, tax deductions for VAT can be claimed within three years after the registration of those acquired in the territory Russian Federation goods (works, services), property rights or goods imported into the territory of the Russian Federation and other territories under its jurisdiction (clause 1.1 of article 172 of the Tax Code of the Russian Federation).

Note that the legislation does not contain any restrictions on the choice of the period in which the VAT amount on the invoice can be included in the deductions. There is also no prohibition on the deduction of a part of the tax on the invoice (breakdown into several periods) (decree of the FAS MO dated 12.02.2013 No. F05-15985 / 12). So the deduction can be claimed on the basis of one invoice in parts in different tax periods within a three-year period (letters of the Ministry of Finance of Russia dated 05/18/2015 No. 03-07-RZ / 28263, dated 09.04.2015 No. 03-07-11 / 20293 ).

This innovation allowed accountants to distribute deductions at their discretion, for example, to avoid tax audits when a large share of deductions (more than 89%) increases the likelihood of an on-site inspection (clause 3 of Appendix No. 2 to the order of the Federal Tax Service of Russia No. MM-3-06 / dated 30.05.2007 [email protected]) or the tax to be reimbursed leads to a desk audit (clause 8 of article 88 of the Tax Code of the Russian Federation).

Nevertheless, not all accountants have adjusted to the innovations, many are stopped by the fear of talking to the inspectors. Indeed, from this year, the VAT declaration includes information from the books of purchases and sales (in some cases, information is taken from the register of received and issued invoices) (clause 5.1 of article 174 of the Tax Code of the Russian Federation). As a result, tax authorities can automatically match information about counterparty transactions. Discrepancies in data with the counterparty may result in additional tax, interest and fines.

We believe that splitting the deduction on one invoice into several quarters (within a three-year period) should not cause any problems for the buyer and seller. After all, the record of the received invoice in the purchase book only means that someone has previously reflected this invoice in the sales book and uploaded this information to tax base... The main thing is that the amount declared for deduction on the invoice is equal to or less than the tax on this invoice issued by the seller.

From a purely technical point of view, breaking down the deduction by invoice should also not be difficult. Only that part of the input VAT that is deducted in the given period should be reflected in the purchase book. It turns out that one invoice will be listed in the purchase book as many times as the deduction will be split into parts.

The Ministry of Finance has recognized the right of taxpayers to claim VAT deduction on one invoice in installments in different periods.

• In what cases is this procedure applicable?
• How is this done in practice?
• Do companies run the risk of encountering misunderstandings and penalties from the Federal Tax Service?

We will try to answer these questions within the framework of this article.

In the recent past, officials had an unambiguous opinion - it is forbidden to divide one invoice for different periods. Such conclusions can be found, for example, in the letters of the Ministry of Finance dated 09.12.2010 No. 03-07-11 / 483, dated 13.10.2010 No. 03-07-11 / 408 and others. At the same time, the specialists of the department referred to the fact that such a procedure is not provided for by tax legislation. Indeed, Articles 171 and 172 of the Tax Code, dedicated to deductions, did not contain provisions expressly allowing the "scattering" of VAT deductions.

However, most arbitration courts they reasoned differently: firstly, the legislation does not contain a direct prohibition on a partial application of a deduction, and, secondly, this does not lead to tax evasion. Therefore, the arbitrators in most cases recognized the splitting of the VAT deduction as legal. Similar conclusions are given, for example, in the Decree of the Federal Antimonopoly Service of the Moscow Region of 12.02.2013 No. F05-15985 / 12, as well as in many others.

What changed

This contradiction between the positions of the Ministry of Finance and the courts persisted until January 1, 2015. But to the delight of taxpayers, the situation has changed - on that date, amendments to the Tax Code came into force. One of them touched Article 172, which was supplemented by clause 1.1... According to the norm contained in it, it is now possible to claim VAT deductions in any tax period within three years from the date of acceptance of goods for accounting... This gives companies the ability to manage the amount of deductions and declare them in the period when they deem necessary.

When is it convenient? For example, if a taxpayer wants to avoid specifying the amount of VAT to be refunded in the declaration. Indeed, at the same time, he may encounter a full-fledged office audit within which tax office has the right to demand all documents to justify the deduction. And many accountants, to avoid this, will prefer to declare a partial deduction, postponing the rest of it to later periods.

New position of the finance department

The Tax Code still does not contain a direct rule allowing the application of a deduction in parts - it only clearly allows it to be declared in tax periods within three years after the goods are accepted for accounting. However, now that flexible deduction management options are available, the prohibition of crushing it loses all meaning... The position of the Ministry of Finance officials has changed, which was reflected in the letters of April 9, 2015. They conclude that the splitting of the VAT deduction on one invoice into several tax periods generally does not contradict Tax Code.

An exception constitute transactions for the acquisition of fixed assets, equipment for installation and intangible assets- on the basis of clause 1 of article 172 of the Tax Code of the Russian Federation, VAT deduction for them is carried out in full after the specified values ​​are accepted for accounting. In addition, splitting the deduction into several periods is unacceptable with VAT paid as a tax agent, as well as calculated on payment, prepayment and some other operations.

How it looks in practice

What is the procedure for an accountant to claim VAT deduction in installments in different periods? Let's look at an example.

Ajax LLC in the II quarter of 2015 acquired from Avtotrade LLC a car at a price of 944,000 rubles, including VAT of 144,000 rubles. The purpose of buying a car is further resale. The buyer's accountant decided to claim VAT deduction in equal installments until the end current year... Thus, a deduction of 48,000 rubles (1/3 of 144,000) will be announced in the II, III and IV quarters of 2015.

At the time of purchase, that is, in the II quarter of 2015, the following transactions are made:

In the same period, an invoice from Avtotrade LLC in the amount of 48,000 rubles is registered in the Purchase Book of Ajax LLC.

In the following quarters of 2015, the accountant must repeat the last entry:

In each of these periods, you should also register an invoice from Avtotrade LLC in the amount of 48,000 rubles. Thus, the invoice will appear in the Purchase Book not once with the full VAT amount of 144,000 rubles, but three times for 48,000 rubles.

The second and third parts of the tax can be entered into the Purchase Book on any day of the relevant period. For example, it is quite convenient to do this on the first day of the quarter.

According to the same principle, the accountant of Ajax LLC could “split” the VAT deduction not into equal, but into arbitrary parts and for any number of periods within a three-year period from the moment the car was registered. It does not contradict the Tax Code and the acceptance of the deduction in parts with "jumping over" over one or several quarters. For example, if LLC Ajax for some reason in the IV quarter of 2015 would not have sales operations, then it would be logical for the accountant to transfer the last part of the deduction to the I or any other quarter of 2016.

So, let's summarize the main points of the VAT deduction split:

• you can declare a part of the deduction in any quarter, the main thing is that its entire amount is “spent” within three years from the moment the goods are registered;
• the declared part of the deduction must correspond to an entry in the Purchase Book made in the same quarter and for the same amount;
• one invoice will be registered in the Book of Purchases several times in different quarters for an amount corresponding to the declared part of the deduction;
• adding the partial amounts of the deduction should result in the VAT amount indicated on the invoice.

Deduction of VAT in parts and reconciliation of the Federal Tax Service

As you know, since the beginning of this year, the tax service has been closely monitoring all VAT payers, processing their electronic reports automatically. At the same time, which have now become part of the extended tax return. For each operation, the data specified by the seller and the buyer are compared, including the amount of VAT.

However, if the buyer decides to "split" the deduction into several periods, then VAT will be partially reflected in his Purchase Book, which will not correspond to the entry in the Supplier's Sales Book. By cross-checking at the end of the quarter, the IRS will identify this discrepancy and may require an explanation. Moreover, on the basis of clause 8.1 of Article 88 of the Tax Code of the Russian Federation, the inspection will be able to require the submission of an invoice and other documents for the transaction, because formally the amount of tax in the buyer's declaration will be underestimated. As a result, some accountants still prefer not to split the deductions due to their unwillingness to explain themselves to the Federal Tax Service or fearing sanctions.

But according to many experts, it is completely safe to accept VAT deductible in installments. Of course, there is a risk of receiving a request for clarification from the inspection. But since claiming the deduction in part, the buyer does not violate tax law, then he will be able to explain his actions, submit the necessary documents and easily "justify" the incomplete amount of VAT.