Advances received refer to VAT on advances received

In this article, which, among others, was placed on the ITS disk, the methodologists of the 1C company talk about how, in edition 4.2 of the "Accounting" configuration for "1C: Enterprise 7.7." the reflection of advances in accounting and tax accounting has been implemented.

1. Extract

2. Invoice issued

Receipt of advances

1. Extract

Receipt of a non-cash advance from the buyer is reflected in the accounting by a document of the standard configuration "Statement" (menu "Documents", item "Statement"). When the document is posted, a posting is generated on the credit of account 62.2 "Calculations on advances received (in rubles)" and the debit of account 51 "Current accounts" for the amount of the received advance.

When filling in the details of the document, you should pay attention to the choice of the value of the subconto "Agreements" of account 62.2 "Calculations on advances received (in rubles)". The value of this subconto reflects the basis for future implementation - an invoice for payment or a contract. Advance payment can also be made under the agreement "Without a contract (service; for payments without specifying a contract)". This means that when selling goods (products, works, services) to a given buyer, this advance can be credited regardless of the contract under which the goods (products, work, services) were sold.

2. Invoice issued

Upon receipt of an advance payment from the buyer, the accountant is obliged to charge VAT and draw up an invoice in accordance with paragraph 1 of Art. 162 of the Tax Code of the Russian Federation. In a typical configuration, this operation is performed by the "Issued invoice" document. It is convenient to enter a new document "Invoice issued" on the basis of the previously entered document "Statement". To do this, in the "Current account transactions" journal, place the cursor on the required statement, press the "Actions" button and select the "Enter based on" item. In the case when several different advances are indicated in the statement, the system will offer to select the desired payment from the list. Based on the selected payment, a document "Invoice issued" will be generated, filled with the necessary information.

It should be noted that when calculating VAT on received advances, taxation is carried out at tax rates of 9.09% and 16.67% (estimated tax rates), and the tax base is the entire amount of payment, therefore the amount of tax calculated upon receipt of an advance should not equal to the amount of tax calculated for the subsequent sale of goods (products, works, services).

When the document is posted, a posting is generated on the credit of account 68.2 "Value added tax" and the debit of account 76.АВ "VAT from advances" for the amount of the accrued tax. In the generated posting on account 76.AB "VAT on advances", the document "Invoice issued", which generated this posting, is indicated as the value of the sub-account "Invoices issued". Thus, in the accounting totals, the accrued VAT is unambiguously related to a specific invoice.

The recorded document will be reflected in the sales ledger, as a record of receiving an advance from the buyer.

Advance offset

1. Sale of goods (products, works, services)

In all documents of a typical configuration, reflecting the operations of the sale of goods (products, works, services), namely:

shipment of goods (products);
sale of shipped products;
service;
completion of a stage of work

the function of automatic credit of advance payment is provided. There are three modes of document posting:

offset of advance payment only under the agreement;
offset of the advance payment without specifying the contract;
do not read the advance payment.

To select a mode, indicate the corresponding value of the "Advance offset" variable in the document header.

If you specify the mode of posting the document "Advance payment only under the contract", then when posting the document, the system will search for advances recorded on account 62.2 "Calculations on advances received (in rubles)" on the same basis (invoice for payment or contract), according to which the sale is in progress.

If you specify the mode of posting the document "Offsetting an advance payment without specifying an agreement", then when posting the document, the system will first search for advances recorded on account 62.2 "Calculations on advances received (in rubles)" on the same basis (invoice for payment or agreement), according to to which the sale is carried out. Then, if the sale price exceeds the amount of the found advance, the search for advances will continue, but on the basis of "Without a contract (service; for payments without specifying a contract)".

If you specify the "Do not read advance payment" mode, then the advance payment will not be offset when the document is posted.

If the advance payment is found, then a posting will be generated on the credit of account 62.1 "Settlements with buyers and customers (in rubles)" and the debit of account 62.2 "Settlements on advances received (in rubles)" for the amount of the offset advance payment.

2. Writing a sales ledger

According to paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, VAT amounts calculated by sellers and paid by them to the budget from the amounts of advance or other payments on account of upcoming deliveries of goods (performance of work, provision of services) are subject to deductions. In order to reflect the tax deduction, the accounting should:

firstly, generate a transaction that restores VAT charged upon receipt of an advance;
secondly, to reverse the entry made earlier in the sales ledger (that is, the invoice issued in advance).

These operations in a typical configuration are performed by the "Sales ledger record" document. It is convenient to enter the "Sales ledger record" document on the basis of the "Issued invoice" document. To do this, in the journal "Invoices issued", you should place the cursor on the invoice entered when receiving the advance payment, which we credited, click the "Actions" button and select the "Enter based on" item. Based on the specified invoice, a new document "Sales ledger record" will be generated, already filled with the necessary information. When the document is posted, a posting is generated on the credit of account 76.АВ "VAT from advances" and the debit of account 68.2 "Value added tax" for the amount of VAT restored when offsetting the advance. The recorded document will be reflected in the sales ledger as an entry that reverses the previously made entry (invoice issued upon receipt of the advance).

If the amount of the credited advance is less than the amount of the advance specified in the invoice, then the amounts in the new document "Sales ledger record" should be manually adjusted so that the value of the "Total" variable equals the amount of the credited advance, and the value of the "VAT" variable - the amount of VAT restored when offsetting the advance.

If, when offsetting an advance, several previously received advances were offset (for example, at the time of shipment, several small advances received at different times and issued by different invoices were offset), then on the basis of each of these invoices, you should enter the document "Sales ledger record" ...

Features of the reflection of advances in accounting

1. Accounting

Let the organization give an advance payment to the supplier in the amount of 1,200 rubles. In accounting, the transaction is reflected by the posting:

Debit 60.2 "Settlements for advances issued (in rubles)" under the agreement "Without an agreement (official; for payments without specifying an agreement)"
Credit 51 "Settlement accounts" - 1200 rubles. - an advance payment was issued to the supplier.

Then from the supplier received materials in the amount of 1200 rubles. in view of VAT. The advance paid earlier was fully credited. In accounting, the receipt of materials is reflected by postings:

Debit 10.1 "Raw materials and supplies"
Credit 60.1 "Settlements with suppliers and contractors (in rubles)" under the "Main contract" - 1000 rubles. - received materials. Debit 19.3 "Value added tax on acquired inventories"
Credit 60.1 "Settlements with suppliers and contractors (in rubles)" under the "Main contract" - 200 rubles. - VAT allocated for purchased materials. Debit 60.1 "Settlements with suppliers and contractors (in rubles)" under the "Main contract"
Credit 60.2 "Settlements for advances issued (in rubles)" under the agreement "Without an agreement (official; for payments without specifying an agreement)" - 200 rubles. - the previously issued advance has been credited. Debit 68.2 "Value added tax"
Credit 19.3 "Value added tax on acquired inventories" - 200 rubles. - VAT allocated upon receipt of materials is credited.

Tax accounting

The operation of issuing an advance to the supplier is accepted for tax accounting by the document "Expense of funds". When the document is automatically filled in according to the accounting data, the condition for the expenditure of funds is determined as "Advance payment for the supply of property, work, services, rights". When the document is posted, a transaction is generated on the movement of receivables:

Debit H13.01 "Movement of receivables" under the contract "Without contract (service; for payments without specifying the contract)" - 1200 rubles. - accrued accounts receivable.

The operation of receipt of materials is accepted for tax accounting by the document "Operations for the acquisition of property, work, services, rights". When filling out the document automatically, an attempt is made to determine the condition for the receipt of property: "With subsequent payment" or "On account of previously issued advances". At the same time, the search for issued advances is carried out precisely according to the agreement under which the property actually enters the organization. Since the advance payment in accounting is reflected under the service agreement "Without a contract (service; for payments without specifying a contract)", from the point of view of tax accounting, the advance payment to the supplier was not issued and the condition of receipt "With subsequent payment" is indicated as a condition for the receipt of property ... When posting a document, transactions are formed on the movement of accounts payable:

Credit Н13.02 "Accounts payable movement" under the "Main contract" agreement - 1200 rubles. - accounts payable have been accrued. Debit H13.03 "VAT on accounts payable" under the "Basic agreement" - 200.00 rubles. - allocated VAT on accounts payable.

After the documents "Expense of funds" and "Operations for the acquisition of property, works, services, rights," the balance sheet for account H13 "Movement of receivables and payables", expanded by subaccounts, will look like this:

Н13.01: final debit balance 1200;
Н13.02: final credit balance 1200;
Н13.03: final credit balance 200;

In order to reflect the offset of the advance payment issued, the standard configuration uses the tax accounting document "Offset of debt on the obligations of the parties". In this case, the values of the document details "Debtor" and "Lender" are one and the same counterparty - the supplier of materials. As an agreement with the debtor, the agreement "Without agreement (service; for payments without specifying the agreement)" should be indicated, and as the agreement with the creditor - the "Main agreement". The document form provides for the possibility of automatic filling.

The document must be entered on the same day the property was received and the delivery was recorded in the purchase book. If the delivery has not been registered in the purchase book, then automatically filling in will not determine the VAT amount previously allocated from accounts payable and subject to offset. When posting a document, postings are generated:

from the credit of account N13.01 for the amount of debt (1200 rubles);
to the debit of account N13.02 for the amount of debt (1200 rubles);
to the debit of account Н13.03 for the amount of credited VAT (200 rubles).

It should be noted that if the advance payment to the supplier is paid on a certain basis (under the same contract under which the receipt of property is expected), then when the document "Operations of receipt of property" is automatically filled in, such an operation will be reflected according to the condition "On account of previously issued advances ". Then, when posting, the document will generate a posting to reduce the counterparty's receivables (for the credit of account H13.01 for the amount of the previously received advance), and it will not generate a posting on account H13.03 for the amount of VAT. In this case, the debt offset operation is not required.

Berezkin I.V.

The provisions of contracts (agreements) concluded by organizations often provide for the production advance payments and (or) advance payment for the supplied goods (work performed, services rendered).

Conditions for prepayment, in particular, for goods under a sales contract are governed by the provisions of Article 487 of the Civil Code of the Russian Federation.

Raising requirements for advance payment for products and (or) advance payments for upcoming works (services) is aimed at ensuring the fulfillment of the terms of the concluded agreement. It is assumed that if the buyer prepaid for the products (work, services), then this already to some extent indicates the buyer's willingness to fulfill the conditions under the concluded agreement. In addition, the advance payment is intended to provide the seller with the funds necessary to manufacture products, perform works, and provide services.

In practice, the conditions for prepayment for products ready for shipment provide for advancepayments the buyer up to 100 percent of the value of the product. As for the work performed (services provided), as a rule, we are talking about the allocation of advances in the range of 30-50 percent of the cost of work (services).

By agreements of the parties the contract may provide for any amount of advance payment(advance payment), unless certain requirements in this part are imposed by the current legislation.

The allocation of advance payments by institutions financed from the federal budget is strictly regulated.

For example, the Decree of the Government of the Russian Federation of June 22, 1994 No. 745 "On advancing contract work at construction sites for federal state needs" determined that advance payment of a part of the cost of contract work under agreements (contracts) with contractors at construction sites and facilities financed for the account of the federal budget of the Russian Federation is up to 30 percent of the established limit of capital investments for the indicated construction projects and objects.

In cases where the amount of advance payments under certain contracts (agreements) is not regulated by the provisions of regulatory legal acts, the parties have the right to independently determine the amount and procedure for separating these payments.

It should be borne in mind that if the seller who has received the prepayment amount does not fulfill the obligation to transfer the goods within the specified time, the buying organization, in accordance with Article 487 of the Civil Code of the Russian Federation, has the right to demand the transfer of the paid goods or the return of the prepayment amount for the goods not sold by the seller.

In addition, in the case when the seller does not fulfill the obligation to transfer the prepaid goods and otherwise is not provided for in the contracts of purchase and sale, interest for the use of other people's funds (article 395 of the Civil Code of the Russian Federation) is payable on the amount of the prepayment from the day when, under the contract, the transfer of goods should have been made, before the day the goods are handed over to the buyer or the prepaid amount is returned to him. In this case, the contract may provide for the obligation of the seller to pay interest on the amount of the advance payment from the date of receipt of this amount from the buyer.

The concept of an advance is similar to the concept of a deposit, by which, according to Article 380 of the Civil Code of the Russian Federation, is meant the amount of money issued by one of the contracting parties on account of payments due from it under the contract to the other party, as proof of the conclusion of the contract and to ensure its execution.

An agreement on a deposit, regardless of its amount, must be made in writing.

If there are doubts as to whether the amount paid on account of the payments due from the party under the agreement is a deposit, this amount is considered paid as an advance, unless otherwise proved (paragraph 3 of Article 380 of the Civil Code of the Russian Federation).

The main difference between the deposit and the advance is the fact that in the event of non-performance of the contract, it remains with one of the parties to the contract. If the party that gave the deposit is responsible for the non-performance of the contract, it remains with the other party, if the party that received the deposit is responsible, it is obliged to pay the other party a double amount of the deposit (Article 381 of the Civil Code of the Russian Federation). In addition, the party liable for the non-performance of the contract is obliged to compensate the other party for losses, offsetting the amount of the deposit, unless otherwise provided in the contract.

It should be borne in mind that the subject of this publication is not the advance payments of taxes and fees (income tax, unified social tax, etc.) that organizations must pay in accordance with the provisions of tax legislation.

Also, advances given to employees against wages are not considered in this article.

Accounting for the amounts of advance payments

According to the provisions of the Chart of Accounts (Instructions for the Application of the Chart of Accounts), accounting of the amounts of received and (or) issued advances is organized on balance accounts associated with settlements for shipped products (work performed, services rendered).

To account for the amounts of advance payments (prepayment), separate accounting sub-accounts are opened to the balance sheet accounts.

In particular, amounts issued suppliers and contractors advances are accounted for separately on balance sheet account 60 "Settlements with suppliers and contractors", amounts of advances received and prepayment from buyers and customers - on a separate subaccount to balance sheet account 62 "Settlements with buyers and customers"

If settlements with counterparties are reflected in the accounting of the organization using balance sheet account 76 "Settlements with different debtors and creditors", separate sub-accounts may also be opened to this account to account for the amounts of advances issued and (or) received.

The following names can be assigned to accounting sub-accounts - "Calculations on advances issued", "Calculations on advances received", etc.

Taking into account the provisions of Article 6 of the Law on Accounting and the norms of PBU 1/98, the Working Chart of Accounts adopted in each organization, containing synthetic and analytical accounts, must be approved by the accounting policy of the organization used for accounting purposes. It is in the Working Chart of Accounts that sub-accounts are provided for recording the amounts of received (issued) advances.

When developing the Working Chart of Accounts, the requirements of the Instructions for the Application of the Chart of Accounts on the organization and maintenance of analytical accounting for the corresponding balance sheet should be taken into account.

For example, according to the explanations to balance sheet account 62, the construction of analytical accounting should provide the ability to obtain the necessary data on: buyers and customers according to settlement documents, the due date of which has not come; buyers and customers on unpaid settlement documents; advances received; bills of exchange, the date of receipt of funds for which has not come; bills discounted (recorded) in banks; promissory notes for which funds were not received on time.

When reflecting business transactions for the receipt and (or) transfer of advance payments, one should take into account the norms of PBU 9/99 and PBU 10/99, according to which these amounts do not apply respectively to the amount of income from the sale of products (works, services) and expenses of the organization, associated with the manufacture and sale of products (goods), performance of work, provision of services.

If, according to the terms of the concluded contracts (agreements), the organization transfers the amount of the advance on the account of the forthcoming deliveries of products (performance of work, provision of services), they cannot be reflected in the organization's expenses in accordance with paragraph 3 of PBU 10/99. Only upon the delivery of products (performance of work, rendering of services), the corresponding amounts are recognized as part of the organization's expenses.

At the same time, the following entries are made in the accounting of the organization:

debit of account 60, subaccount "Calculations on advances issued" credit of accounts 51 "Current accounts", 52 "Currency accounts", etc. - transfer of funds in the order of advance payments for the forthcoming deliveries of products, construction and installation and other works performed, services rendered;

debit of account 76, subaccount "Calculations on advances issued" credit of accounts 51, 52, etc. - transfer of funds in the order of advance payments for settlements recorded on balance sheet account 76;

debit of account 08 "Investments in non-current assets" credit of accounts 60, 76 - the cost of the delivered objects of fixed assets, intangible assets, accepted works on the construction of objects, etc.;

debit of accounts 10 "Materials", 41 "Goods" credit of accounts 60, 76 - the cost of the purchased inventories;

debit of accounts 20 "Main production", 23 "Auxiliary production", 25 "General production costs", 26 "General business expenses", 29 "Service industries and farms", 44 "Sales costs" credit of accounts 60, 76 - the cost of accepted works (services);

debit of accounts 60, 76 credit of accounts 60, subaccount "Calculations on advances issued", 76, subaccount "Calculations on advances issued" - credited the amounts issued for the forthcoming deliveries of products, work performed, services rendered advances;

debit of accounts 60, 76 credit of accounts 51, 52 - final (offsetting the amount of advances issued) payment for products (works, services);

debit of accounts 51, 52, etc. credit of accounts 60, subaccount "Calculations on advances issued", 76, subaccount "Calculations on advances issued" - counterparties have returned the amounts of unprocessed advances.

If we are talking about received advance payments, then according to paragraph 3 of PBU 9/99 the organization's income cannot be recognized receipts ok prepayment products (goods, works, services), advances against payment for products (goods, works, services), a deposit.

Only upon the fact of reflection in the accounting for the sale of products (goods, works, services), the amounts of advances received can be reflected in the structure of the organization's income. In this case, the following entries are made in accounting:

debit of accounts 51, 52, etc. credit of account 62, subaccount "Calculations on advances received" - the amount of advances received from buyers and customers for the forthcoming deliveries of products (goods, works, services);

debit of accounts 51, 52, etc. credit of account 76, subaccount "Calculations on advances received" - the amount of advances received from counterparties, settlements for which are reflected in the balance sheet account 76 (for example, in terms of rent, etc.);

debit of accounts 62, 76 credit of account 90 "Sales", subaccount "Revenue" - proceeds from the sale of products (goods, works, services);

debit of accounts 62, 76 credit of account 91 "Other income and expenses", sub-account "Other income" - income in terms of operational and non-operating operations of the organization;

debit of accounts 62, subaccount "Calculations on advances received"; 76, subaccount "Calculations of advances received" credit of accounts 62, 76 - the sums of advances received for the forthcoming deliveries of products (goods, works, services) were credited;

debit of accounts 51, 52, etc. credit of accounts 62, 76 - final payment by buyers, customers, other counterparties of products (goods, works, services);

debit of accounts 62, subaccount "Calculations on advances received", 76, subaccount "Calculations on advances received" credit of accounts 51, 52, etc. - the amounts of unused advances were returned.

It should be borne in mind that, in accordance with tax legislation, the amounts of advances received are included in the tax base for value added tax. A separate section of the publication is devoted to this.

Budgetary institutions, when reflecting the amounts of issued (received, returned) advances, are guided by the provisions of the Accounting Instruction in budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n (as amended by amendments and additions), and with the transition during 2005 to budget accounting- the provisions of the Instruction on budget accounting, approved by order of the Ministry of Finance of Russia dated August 26, 2004 No. 70n.

At the same time, they must also take into account the provisions of the Instruction on the procedure for opening and maintaining personal accounts by federal treasury bodies of the Ministry of Finance of the Russian Federation to record operations for the execution of federal budget expenditures, approved by order of the Ministry of Finance of Russia dated December 31, 2002 No. 142n (as amended) , according to which the sums of the return of receivables generated by the recipient of funds in the process of executing the federal budget expenditures of the current financial year are recorded on the personal account of the budgetary institution as a recovery of cash expenditures.

The amounts of the return of receivables from previous years, received on the personal account of the recipient of funds, no later than three days from the date of their reflection on the personal account of the recipient of funds, are sent to the federal budget.

Value Added Tax Calculation Issues

According to the provisions of clause 1 of Article 162 of the Tax Code of the Russian Federation, the tax base for value added tax includes the amounts of advance or other payments received on account of the forthcoming supply of goods, performance of work or provision of services. The specified "other" payments also include the amount of the received deposit, but not in the case when the amount of the deposit provides for a security function under the agreement (transaction).

The only exceptions are advance payments, received on account of upcoming deliveries of goods, performance of work, provision of services taxed at a tax rate of 0 percent in accordance with subparagraphs 1 (goods exported in the customs regime of export, subject to the submission of documents to the tax authorities, provided for in Article 165 of the Tax Code of the Russian Federation) and 5 (works (services) performed (provided) directly in outer space, as well as a complex of preparatory ground work (services), technologically conditioned and inextricably linked with the performance of work (provision of services) directly in outer space) of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, the duration of the production cycle production of which is over six months.

It should be borne in mind that the List of works (services) performed (provided) directly in outer space, as well as in the implementation of a complex of preparatory ground works (services), technologically conditioned and inextricably linked with the performance of work (services) directly in outer space, the duration of the production cycle of execution (rendering) of which is more than 6 months, approved by Decree of the Government of the Russian Federation dated July 16, 2003 No. 432, and the List of goods, the duration of the production cycle of which is more than 6 months - by the decree of the Government of the Russian Federation dated August 21, 2001 No. 602 (as amended by amendments and additions).

In turn, the same Decree of the Government of the Russian Federation dated August 21, 2001 No. 602 (as amended by amendments and additions) approved the Procedure for determining the tax base when calculating value added tax on advance or other payments received by exporting organizations for the upcoming deliveries of goods taxed at a tax rate of 0 percent, the duration of the production cycle of production of which is more than 6 months.

It should be borne in mind that the Presidium of the Supreme Arbitration Court of the Russian Federation (see Resolution No. 12359/02 of August 19, 2003) and the Constitutional Court of the Russian Federation (see Determination of 4 March 2004 No. 148-O). Before the adoption of these judicial acts, there were different opinions regarding the problem of taxation of advance payments, but at present it is being solved unambiguously - it is necessary to pay tax on the indicated amounts.

Special attention should be paid to the provisions set forth in the Decision of the Constitutional Court of the Russian Federation of September 30, 2004 No. 318-O "On refusal to accept for consideration the complaint of the federal state unitary enterprise" Angarsk Electrolysis Chemical Plant "on violation of constitutional rights and freedoms by the provision of subparagraph 1 of paragraph 1 article 162 of the Tax Code of the Russian Federation ”.

It is in this Definition that what should be understood as advance payments for the purposes of applying the provisions of tax legislation. They should be understood as payments received by the taxpayer on account of the forthcoming supply of goods (performance of work, provision of services). Organizations must increase the tax base for VAT by the amount of money that they received in advance(as a prepayment), that is until the actual shipment of goods(performance of work, provision of services) to buyers. Those funds received by the organization after the date of actual shipment of goods (performance of work, rendering of services) to customers cannot be considered as advance payments, since the date of receipt of these funds follows the main date, relative to which certain payments are considered as advance payments. , that is, the date of the actual shipment of goods (performance of work, provision of services).

Based on the provisions of Chapter 21 of the Tax Code of the Russian Federation, when considering taxation issues and reflecting the amounts of advance payments in the value-added tax declaration, it should be borne in mind that having received advance payments or prepayment for upcoming deliveries of goods (performance of work, provision of services) the organization is obliged to include these amounts in the tax base, relating to the tax period in which these payments were actually received (see the letter of the Ministry of Taxes and Duties of Russia dated September 24, 2003 No. OS-6-03 / 994 "On the procedure for calculating and paying value added tax"). In this case, it does not matter when the obligations of the seller organization arising from the contract with the buyer of goods (works, services) and the buyer's obligations to pay for these goods (works, services) will be fully fulfilled.

When an organization receives advance payments in foreign currency against the forthcoming deliveries of goods (performance of work, rendering of services), the specified amount is recalculated into rubles at the rate of the Bank of Russia as of the date of receipt of advance payments.

In accordance with the provisions of paragraph 4 of Article 164 of the Tax Code of the Russian Federation, upon receipt of funds in the form of advance or other payments on account of the forthcoming supply of goods (performance of work, provision of services), the amount of value added tax is determined by the calculation method. In this case, the tax rate is determined as the percentage of the established tax rate to the tax rate taken as 100 and increased by the corresponding tax rate.

Example 1

On account of the forthcoming delivery of goods (performance of work, provision of services), the seller organization received an advance payment from the buyer in the amount of 560,000 rubles.

Suppose that the supplied goods (work performed, services rendered) are taxed at the following tax rates:

1) 18 percent.

In this case, the amount of value added tax on advance payments will be RUB 85,424. (RUB 560,000 x (18% / (100% + 18%)).

2) 10 percent.

In this case, the amount of value added tax on advance payments will be 50,909 rubles. (RUB 560,000 x (10% / (100% + 10%)).

In accordance with the established procedure, the calculated amounts of tax must be paid to the budget.

In the future, the amount of value added tax accrued by the organization from the amount of advance and other payments received on account of the forthcoming deliveries of goods (performance of work, provision of services), subject to taxation, upon subsequent shipment of goods (performance of work, provision of services) are subject to deduction.

So, in accordance with paragraph 8 of Article 171 of the Tax Code of the Russian Federation, the amounts of tax calculated and paid by organizations from the amounts of advance or other payments received on account of the forthcoming deliveries of goods (works, services) are subject to deductions for value added tax.

These deductions are made in the manner prescribed by paragraph 6 of Article 172 of the Tax Code of the Russian Federation, that is, after the date of sale of the relevant goods (performance of work, provision of services).

Example 2

According to the terms of the contract concluded between the selling organization and the buying organization, the buyer undertakes to transfer 40 percent of the contract amount (1,416,000 rubles, including VAT 18% - 216,000 rubles) as an advance under the contract.

After the delivery of the products and the signing of the corresponding acceptance certificate, the full final settlement of the contract is carried out.

The cost of goods sold amounted to 720,000 rubles.

In the accounting of the selling organization, the following entries on the accounting accounts should be reflected:

debit of account 51 credit of account 62, subaccount "Calculation of advances received" - 566400 rubles. (1,416,000 rubles.- 40%) - the amount of the advance payment received from the buyer for the forthcoming delivery of products;

debit of account 62, subaccount "Calculations on advances received" credit of account 68 "Calculations of taxes and fees", subaccount "Calculations of VAT" - 86,400 rubles. (566400 rub.- 8% / 118%) - VAT on the amount of the received advance;

- 86,400 rubles. - payment of VAT amounts from advance payments to the budget;

debit account 62 credit account 90, subaccount "Revenue" - 1,416,000 rubles. - proceeds from the sale of products (including VAT);

debit of account 90, subaccount "Cost of sales" credit of account 43 "Finished goods" - 720,000 rubles. - cost of goods sold;

debit of account 90, subaccount "Value added tax" credit of account 68, subaccount "Calculations for VAT" - 216,000 rubles. - VAT on proceeds from product sales;

debit of account 90, subaccount "Profit (loss) from sales" credit of account 99 "Profit and loss" - 480,000 rubles. (1,416,000 rubles - 216,000 rubles - 720,000 rubles) - profit from product sales;

debit of account 62, subaccount "Calculations on advances received" credit of account 62 - 566400 rubles. - the amounts of the advance payment received from the buyer are credited;

debit of account 68, subaccount "Calculations for VAT" credit of account 62, subaccount "Calculations on advances received" - 86,400 rubles. - VAT sums have been credited from advance payments;

debit account 51 credit account 62 - 849 600 rubles. (1,416,000 rubles - 566,400 rubles) - receipt of funds from the buyer in the final settlement under the contract;

debit of account 68, subaccount "Calculations for VAT" credit of account 51 - 129600 rubles. (RUB 216,000 - RUB 86400) - payment of VAT on proceeds from the sale of products, net of VAT amounts previously paid on advance payments under the contract.

The procedure for deducting VAT amounts from advance payments, received on account of future export deliveries of goods, explained in letters of the Ministry of Taxes and Tax Collection of Russia dated June 29, 2004 No. 03-03-06 / 1461/31 "On the deduction of VAT amounts paid on the amounts of advance payments received on account of future export deliveries of goods , the duration of the production cycle of which is more than six months ", dated September 24, 2004 No. 03-04-08 / 73" On the calculation of VAT in the sale of goods for export ".

When selling goods (works, services) subject to VAT at a rate of 0 percent, to confirm the validity of the application of the tax rate of 0 percent and tax deductions, the documents provided for by Article 165 of the Tax Code of the Russian Federation are submitted to the tax authorities. These documents, in accordance with clause 10 of Article 165 of the Tax Code of the Russian Federation, are submitted by organizations simultaneously with the submission of a tax return established by clause 6 of Article 164 of the Tax Code of the Russian Federation.

According to paragraph 9 of Article 165 of the Tax Code of the Russian Federation, when selling goods (works, services) at a tax rate of 0 percent (with the exception of those of them that are given in subparagraphs 4-7 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation), the moment of determining the tax base for these goods ( works, services) is the last day of the month in which a full package of documents provided for by article 165 of the Tax Code of the Russian Federation is collected.

In the event that the full package of documents provided for in Article 165 of the Tax Code of the Russian Federation has not been collected on the 181st day, counting from the date of placing the goods under the customs regimes of export, transit, movement of supplies, the moment of determining the tax base for the specified goods (work, services) is determined in accordance with subparagraph 1 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation, that is, on the day of shipment (transfer) of goods (works, services).

Thus, it is precisely when the documents provided for in Article 165 of the Tax Code of the Russian Federation are submitted to the tax authority, within the time period established by the same Article of the Tax Code of the Russian Federation, simultaneously with the tax declaration for the tax period in which the full package of these documents is collected, the organization, when confirming the validity of the application of the tax 0 percent rates and tax deductions are entitled to deduct the amount of VAT calculated and paid on the amounts of advance payments received on account of the forthcoming export deliveries of goods.

As explained in the letter of the Ministry of Finance of Russia dated September 24, 2004 No. 03-04-08 / 73, the 180-day period for submission of documents confirming the legality of the zero tax rate when selling goods for export is considered from the date of the regional customs authority's mark at the cargo customs Declaration "Release allowed".

Registration of invoices for settlements, associated with the receipt of advance payments, is made subject to the provisions of clause 18 of the Rules for maintaining logs of received and issued invoices, books of purchases and books of sales when calculating value added tax, approved by the Government of the Russian Federation of December 2, 2000 No. 914 ( in the edition of changes and additions).

Upon receipt of funds in the form of advance or other payments on account of the upcoming deliveries of goods (performance of work, provision of services), the seller draws up an invoice, which is registered in the sales book of the selling organization and is not transferred to the buyer (that is, we are talking about an "internal" account -facture).

The procedure for issuing an invoice for the amount of the advance is explained in the letter of the Department of Tax and Customs and Tariff Policy of the Ministry of Finance of Russia dated August 25, 2004 No. 03-04-11 / 135 "On drawing up an invoice for the amount of the advance."

In particular, when drawing up an invoice for the advances received, this amount of tax is subject to reflection in column 9 "Cost of goods (works, services), total, including tax", and column 5 "Cost of goods (works, services), total, excluding tax" is not filled in.

When registering in the Sales Book of invoices, drawn up by the selling organization upon receipt of advances for upcoming deliveries of goods, performance of work or provision of services, column 5a "Cost of sales without VAT" of the Sales Book is not filled in.

Subsequently, after the delivery of goods (performance of work, rendering of services), the selling organizations issued and registered by them in the sales ledger upon receipt of advances invoices are recorded in the purchase ledger indicating the corresponding amount of value added tax to deduct tax amounts. This procedure is provided for in paragraph 13 of the Rules approved by the Government of the Russian Federation of December 2, 2000 No. 914.

At the same time, in the opinion of the Ministry of Finance of Russia, column 5 "Name of the seller" of the Purchase Book indicates the name of the seller of goods (works, services) who paid VAT to the budget from the amounts of advance payments received.

When drawing up declarations for value added tax (forms approved by order of the Ministry of Taxes and Tax Collection of Russia dated November 20, 2003 No. BG-3-03 / 644 "On Approval of Forms of Declarations for Value Added Tax") the amount of tax on advance payments is reflected in lines 260-290 of the declaration, and as regards the amounts of tax on proceeds from the sale of goods (works, services) - according to lines 020-060 of the declaration.

If the amounts of advance payment and implementation took place in the same month (quarter), the tax base is reflected both in terms of advance payments and in terms of proceeds from sales (in the latter case - in full, without a decrease by the amount of the advance received before). Double taxation is eliminated by deducting the amounts of VAT from advance payments, reflected in line 340 of the declaration.

As noted above, the amount of the deposit should not be included in the tax base for VAT if they have a security function under the agreement (transaction). Only if, based on the results of the agreement (transaction), the amount of the deposit can be recognized as an advance payment, it is subject to inclusion in the VAT tax base on terms similar to advance payments.

If, for example, the organization announced a tender for the conclusion of an agreement, according to which each of the participants pays the amount of the deposit, then in this case he has a security function. Only in terms of the amounts received from the organization - the winner of the tender, the amount of the received deposit can be recognized as an advance payment with its inclusion in the tax base for VAT. The amount of the deposit for other participants should not be included in the tax base for VAT, unless its amounts are returned to the participants.

Taking into account the fact that the amount of the deposit can only have a security function, when organizing the accounting of such amounts, it is necessary to ensure their separate accounting from advance payments:

debit of account 51 credit of account 76, subaccount "Security of obligations received" - receipt of amounts as a deposit, performing a security function;

debit of account 76, subaccount "Security of obligations received" credit of account 62, subaccount "Calculations on advances received" - recognition of the amounts of the deposit as advance payments;

debit of account 62, subaccount "Calculations on advances received" credit of account 68, subaccount "Calculations for VAT" - VAT on the amounts of advance payments.

Issues of calculating corporate income tax

According to subparagraph 1 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax income is not taken into account in the form of property, property rights, works or services that are received from other persons by prepayment goods (works, services) by organizations from among taxpayers of the specified tax, determining income and expenseson an accrual basis.

Thus, directly on the inclusion of the amounts of received advance payments in the tax base for income tax can be conducted only if the organization determines income and expenses for profit tax purposes on a cash basis.

As noted in section 4.1 of the Methodological Recommendations on the Application of Chapter 25 "Corporate Profit Tax" of the second part of the Tax Code of the Russian Federation (approved by order of the Ministry of Taxes and Duties of Russia dated December 20, 2002 No. BG-3-02 / 729), applying the cash method of organization, the received amounts advance payments are recognized as taxable income when received. This follows from the provisions of paragraph 2 of Article 273 of the Tax Code of the Russian Federation.

It should be borne in mind that, in accordance with the provisions of Articles 129 and 130 of the Civil Code of the Russian Federation, funds also refer to property, and therefore the above provisions fully apply to the funds received by the organization.

Accordingly, the issue is being resolved with the adoption of the amounts of advance payments paid in reducing the tax base for income tax.

If the entity determines, in accordance with its accounting policies for tax purposes income and expenses on an accrual basis, the amount of advance payment (advance) should not reduce the tax base for income tax (paragraph 14 of Article 270 of the Tax Code of the Russian Federation).

In this case, the corresponding costs reduce the tax base upon completion of work for the organization, provision of services, expenditure of material resources, etc. That is, the costs of production of products (works, services) are taken into account for tax purposes of the reporting (tax) period to which they relate, regardless of the time of payment - preliminary or subsequent.

When the organization uses the cash method only those of them that are actually paid can be recognized as expenses (paragraph 3 of Article 273 of the Tax Code of the Russian Federation). For an expense to be incurred, in addition to the actual payment of the costs, it is necessary to terminate the counter-obligation.

In any case, the income tax base for income tax does not include income in the form of property and property rights received in the form of a pledge or a deposit as security for obligations (subparagraph 2 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation). At the same time, as explained in section 4.1 of the Methodological Recommendations on the Application of Chapter 25 of the Tax Code of the Russian Federation, the concepts of "pledge" and "deposit" for tax purposes are defined in accordance with the norms of the Civil Code of the Russian Federation.

According to Art. 487 of the Civil Code of the Russian Federation, an advance payment is a full or partial payment for goods / services until the moment of actual shipment by the seller. The prepayment is recorded on special sub-accounts of accounting and is not the income of the supplier using the accrual method until the organization fulfills its obligations. Consider the nuances of reflecting the prepayment as a business transaction, we present the main transactions for advances issued and received.

Note! The legal status of prepayment is fixed in the terms of the contract, the normative regulation of the counter performance of obligations is carried out in accordance with Art. 328 CC.

Advances received - transactions

Accounting for advances received from buyers as payment for the goods before shipment is kept on account. 62.2 “Advances received”. It also reflects prepayments for products in the event that the seller, for various reasons, violates the terms of implementation. Normal settlements are carried out on subaccount 62.1.

Example

Suppose that the supplier company "Spectrum" and the buyer "Title" have entered into an agreement for the shipment of electrical equipment for a total amount of 708,000 rubles, including 18% VAT - 108,000 rubles. Under the terms of the transaction, payment is made with 100% advance payment, which was received on the account of Spectra on December 5, and the shipment was made on December 8. The Spectra accountant will reflect the operations as follows:

5.12 - an advance payment has been received from the buyer, posting D 51 K 62.2 for 708,000.
5.12 - VAT D 76.АВ К 68.2 was charged per 108,000.
8.12 - delivery of equipment D 62.1 K 90.1 for 708,000 was made.
8.12 - VAT D 90.3 K 68.2 allocated for 108,000.
8.12 - advance payment was credited, posting D 62.2 to 62.1 for 708,000.
8.12 - VAT D 68.2 К 76.АВ was restored to 108,000.

Conclusion - upon receipt of advances, postings regarding the calculation of VAT payable are made 2 times: at the time the money is received on the current account and directly during the sale. Then, after shipment, the advance is credited and the VAT amount from it is restored through the return posting.

Advances paid - transactions

The advances listed to the supplier counterparties of the enterprise are accounted for on the account. 60.2 "advances issued", normal operations are carried out on subaccount 60.1. In situations where the amounts of prepayments turn out to be more than the sales amounts, the difference remains with the supplier against settlements for planned deliveries or is returned at the request of the buyer to the specified details.

Example

Suppose LLC "Dorstroy" purchases materials for production from LLC "RPK". On November 25, Dorstroy transferred an advance payment in the amount of 354,000 rubles, and the inventory was received on December 2 in full. The Dorstroy accountant should reflect these operations in the following order:

25.11. - an advance was transferred to the supplier - posting D 60.2 to 51 for 354,000.

November 25 - VAT is accepted for reimbursement in the presence of an advance invoice from "RPK" D 68.2 К 76.АВ for 54,000.

2.12 - received materials D 10.1 K 60.1 per 300,000.

2.12 - VAT D 19.3 K 60.1 allocated for 54,000.

2.12 - the advance payment was offset, posting D 60.1 to 60.2 at 354,000.

2.12 - previously refunded VAT D 76.AV K 68.2 was charged for 54,000.

2.12 - VAT offset on the fact of the transaction D 68.2 К 19.3 for 54,000 has been completed.

When accounting for VAT on prepayments issued, it should be borne in mind that the tax can be refunded without waiting for the goods to be shipped. The justifying grounds are listed in Art. 172 clause 9. These are the following documents:

Advance invoice sent by the vendor.
A document confirming the payment of an advance payment.
Agreement indicating the conditions for the transfer of the advance.

Attention! When an advance has been issued to the vendor (posting above), the invoice is issued for the prepayment amount, and upon shipment, for the sales amount. At the same time, it is allowed by law to restore VAT even with the complete termination of the transaction, for which an advance payment with VAT was previously transferred.

Advance reports - accounting transactions

In addition to settlements with counterparties - buyers and suppliers, the company regularly issues funds accountable to its employees. How to correctly make accounting entries on expense reports? And is it true that the amount from the expense report is deducted from the profit? Let's look at a specific example.

An example of settlements with accountable persons in terms of advances issued:

The company "Pit-stop" issued a report to the employee Kovalev E.I. for a business trip 8000 rubles. Kovalev spent 5,400 rubles, and the unused funds in the amount of 2,600 rubles. returned to the cashier. The accountant will need to do the following:

An advance payment for travel expenses was issued - posting D 71 K 50 to 8000.

The balance of unspent money was returned - posting D 50 K 71 at 2600.

The accountable person is obliged to report on the expenditure of funds within 3 days after the end of the issuance period, and in the case of a business trip - after the employee returns. The specific terms are set by the head of the organization. If the employee has spent more than the allocated funds without good reason and is not able to report on them, the surplus is withheld from his income. Bukh. Advance statement transactions in this situation look like this:

The amount not returned on time is reflected - D 94 K 71.

Withholding a shortage from the employee's earnings - D 70 K 94, but not more than 20% monthly.

Reflection of lease advances

Regulatory regulation of leasing transactions is regulated by Law No. 164-FZ dated October 29, 98. All payments made prior to the fulfillment of the lessor's obligations are considered prepayment. It is recommended to make an advance payment under a lease agreement, transactions under which are made in accordance with Chart of Accounts No. 94n, to account. 76 with the creation of a separate subaccount.

Organizations in the course of their economic activities are faced with the issuance and receipt of advances. Transactions on advances must be correctly reflected in the accounting of the enterprise.

Advance concept

Definition 1

Prepaid expense represents money or other material values transferred by one party of the relationship to the other for the fulfillment of its obligations until the beginning of the fulfillment of counter obligations. An advance is an upfront payment that is often confused with a down payment. The difference is that if the party does not fulfill the obligation, then the deposit is not returned. The advance payment in such a situation will be refunded. The advance is not a security for the agreement. The advance payment is only a proof of the fulfillment of the terms of the contract. An advance payment is always considered an advance, unless otherwise provided by the terms of the contract.

Advance payment is issued in the following situations:

the management of the enterprise as a partial payment for employees;
by the customer before the provision of services or the performance of work when concluding work contracts;
the buyer to the supplier as a credit for deliveries prior to the actual shipment of products;
the buyer of real estate, as a guarantee of the transaction.

Finished works on a similar topic

Coursework 470 rubles.
abstract Accounting for advances issued and received 240 RUB
Test Accounting for advances issued and received 190 RUB

Advance payments are regulated in Articles 380, 711, 735 and 823 of the Civil Code of the Russian Federation and in Federal Law No. 311-FZ of Russia. The payment of advance payments for income tax is covered in article 286 of the Tax Code of the Russian Federation. Transactions on payment of advances are reflected in accounting in accordance with PBU9 / 99 and PBU10 / 99.

There are certain specificities in situations related to the payment of an advance. For example, advances when performing contract work at federal facilities cannot exceed thirty percent of the total project cost. If the seller has not fulfilled the obligations under the contract, then the buyer has the right to demand the return of the advance amounts back in full.

Accounting for advances issued and received

Advances issued in accounting are reflected in the account associated with settlements for the goods shipped. For correct and visual accounting, it is necessary to open subaccounts to the balance sheet account. When accounting for funds issued to the supplier as an advance, a subaccount is opened to account 60 to reflect settlements on advances issued. In accounting, the transaction is reflected by the posting:

Debit 60 subaccount "Advances issued"
Credit 51 "Current account".

Advances received from customers are reflected in the following transaction:

Debit 51 "Current account".
Credit 62 subaccount "Advances received".

Features of accounting for an advance paid to an employee as remuneration

Reflection of the advance paid to the employee as remuneration is accounted for by debit 70 of the account and the credit of the settlement accounts of accounting. The specific date of the advance payment is not established by the legislation of the Russian Federation. Article 136 of the Labor Code of the Russian Federation determines that wages must be paid at least every half month.

The minimum amount of advance payment for labor remuneration cannot be lower than the employee's salary for the hours worked. Accordingly, the minimum that an employee can count on is the wage rate or salary in an amount proportional to the actual hours worked for the first half of the month.

When determining the amount of the advance, it is necessary to take into account all components of the employee's monthly income, including additional payments, allowances for special working conditions, payment for additional work, payment for combining positions, replacement.

You can calculate the advance payment without taking into account weekends and holidays, or it can be based on the number of working days in the first half of the month.

Regardless of the algorithm for calculating the advance, personal income tax must be withheld only once in the final calculation of wages for the past month. The date of receipt of income as wages is recognized as:

the last day of the month for which it was charged;
the last day of work in the employee's organization, if he leaves before the end of the month.

Remark 1

Often there is a need to issue funds on account of employees for the implementation of business transactions. The amounts received by the reporting person can only be used for the purposes for which they were issued. At a later date, the accountable person will have to report to the organization on the advances spent. Settlements with accountable persons are reflected on account 71. If there are unused funds left, they must be returned to the cashier of the enterprise. In accounting, the funds issued for the account are reflected by the entry: Debit 71 Credit 50 (51). The money spent, according to accepted and approved advance reports, is reflected by postings on the debit of accounts 25, 26, 10, etc. and credit 71 accounts.

Accounting for VAT on advances

According to general rules, upon receipt of an advance, the contractor must charge VAT payable to the budget. This is defined in paragraph 1 of Article 167 of the Tax Code of the Russian Federation. According to it, the day of full or partial payment for the upcoming supply of goods, performance of work or provision of services is recognized as the moment the tax base is determined.

The only exceptions are the following cases:

advance payments are received by a company that is exempt from VAT;
advance payments were received against the future delivery of goods, performance of work or provision of services, the place of sale of which is not the territory of Russia;
advance payments received against future supplies subject to 0% VAT;
advances were received for the future delivery of goods, performance of work, provision of services that are not subject to VAT;
advances were received by manufacturers of goods, works, services, the manufacture of which has a long production cycle - over six months.

There is one more specific feature: in case of termination of the agreement, VAT can be deducted from the previously paid advance. But this requires the fulfillment of two conditions:

the agreement has been terminated or its terms have been changed;
the advance is returned to the buyer.

It is possible to issue a deduction of VAT on advances in two cases:

when selling goods, if their payment was made before shipment (deduction is possible from the day the goods were shipped);
when the conditions are changed, as well as in the event of termination of the contract and refund of the amount of the advance payment (deduction is possible only after the adjustments are reflected in the accounting records, but no later than 1 year from the date of termination.

Writing off the debt to the buyer, on the previously received advance, due to the expiration of the limitation period described above, does not meet the conditions.

Advances identified in the inventory process with expired statute of limitations are subject to write-off for each obligation on the basis of inventory data, written justification and order of the head of the enterprise. At the same time, overdue payables are recognized in other income in the reporting period in which the limitation period ended, in the amount reflected in the accounting records of the organization.

What rules for reflecting transactions on received advances should companies remember? We will understand the information that is relevant in 2020.

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Quite often, businesses issue and receive advances. And such transactions must be correctly reflected in the accounting, otherwise there is a risk of receiving a claim from the tax authorities. Consider what the accountant should keep in mind.

General points

The concept of "advance" is not directly considered in the legislation. But, nevertheless, such an advance payment is carried out. And here it is worth knowing all the subtleties.

What it is

Advance payment - certain funds that are issued as an advance payment until the goods are shipped, services are provided, and work is performed.

This is a payment against future costs, payment for products. The advance payment guarantees that the payment will be made.

Most common operations

There are several definitions:

The amount that is given to the employees of the company against the funds earned in the current month is considered in advance.	This is a fixed amount and will not change when the salary is adjusted, since it has not yet been accrued. On account of the salary, products, goods, etc. can also be issued.
This is a compensation for the costs of	Such amounts are issued to accountable persons before they go on a trip. Upon return on the funds spent, you will need to submit a report
This is the customer of the contractor	When fulfilling obligations in accordance with contracts. Payment is intended for the purchase of material, solving organizational issues
This is a bank payment	What is produced for the goods,
This is a prepayment of goods in the international trade industry	—

Legal regulation

In this matter, it is worth relying on the norms:

Of the Tax Code (second part), which was approved (as amended on June 29, 2020).
Order of the Ministry of Finance.
From judicial practice ().

How to keep records of settlements on advances received

Do you doubt whether you are keeping records of settlements on the received advance payments? Let's figure out what is the main thing, what to pay special attention to.

When the amount is received from the buyer

Received advances from the buyer are reflected on account 62.02 (as well as when issuing an advance amount to the supplier).

In addition, it is worth considering such nuances - offset of advance amounts and accounting from advance.

You just need to find out who and where should transfer funds - you to the treasury, or the state to you.

Asset or liability in the balance sheet

Advances that have been received and paid - the type of accounts payable and receivable. The amounts that have not been repaid should be reflected in.

In the Tax Code there is a requirement, upon receipt of an advance, to determine the base of value added tax and to charge the tax.

Later, they form the basis for the restoration of the previously paid tax. A deduction is also possible when the conditions are adjusted or canceled and the advance funds are returned.

Account 62.02 is passive, as it works from the moment the funds are received from the buyer. In this case, the advance will be reflected in the loan. There will be an amount owed to the customer - the increase is reflected in the loan.

Opposite actions on debit turnover will show a decrease in debt to buyers at the moment when shipment occurs against such an advance, services will be rendered.

In other words, the advance will be credited. After receiving an advance payment from the buyer, there is a duty to government agencies to pay taxes.

What kind of wiring is used? When an advance payment is received, you need to make a posting Dt 51 Kt 62.02. Further, it is worth highlighting VAT from the advance funds, reflecting it in the invoice.

When drawing up documents, you should pay attention to the subconto "Agreements" on account 62.2. So you can reflect the basis for future implementation - invoices or agreements.

Advance amounts can be carried out under the "Without a contract" agreement. This means that the prepayment amount will be credited regardless of the contracts under which the goods are sold.

In typical configurations, the document "Invoice issued" is used for this. It is entered based on the statements that were previously created.

In the journal of transactions on accounts, select a statement and click "Actions", "Enter based on". If the system has several statements, you will be prompted to make a choice. Next, the "Issued invoice" is formed.

Which transaction reflects tax accrual? - Дт 76.АВ Кт 68.2. In the document of a typical configuration, which reflects the operations of the sale of goods, the advance is credited automatically.

There are 3 ways to post documents:

offset the advance payment under contracts.
carry out offset without reflecting contracts.
do not offset the advance.

To select the mode, it is worth clicking "Advance credit". To take advantage of the tax deduction, you need to register:

Provide the formation of a transaction that restores the tax that was charged when the advance amount was received.
Ensure that the entry made in the sales ledger is reversed.

For this, the "Sales ledger record" is used. Data is entered on the basis of issued invoices. Click on "Invoices Received" on the required invoice. Further - "Actions", "Input based on".

A document is being formed according to Dt 68.2 Kt 76. Reflected in as a record that reverses information that was entered earlier.

The finance department believes that it is necessary to reflect outstanding advances and prepayments on the balance sheet, net of VAT:

The proposal of the authorized structures is to curtail the amounts of advance payments and VAT, which are related to them.

Such operations will lead to the fact that the balance sheet will be reduced. There are also such rules:

The PBU does not say about the need to reflect the debts on the subaccount of accounts 60, 62, 76. When an inventory of the calculation and reconciliation with the counterparty is carried out, all the amounts of debt, including VAT, are identified (namely, they are reflected in the primary documentation).

Video: Paying an advance from a salary to an employee

Paragraph 73 of the Regulations states that both parties must show the amounts that follow from the accounting records and are considered correct.

From this it follows that there will be debts on various accounts:

Eliminating value added tax is considered illogical from the point of view of the Civil Code. The debt of the enterprise that received the advance payment to the buyers is in full amount of the received sums.

If the contract is not fulfilled, the previously received advance is returned to him. It does not matter that part of the money has already been sent by the seller to the state treasury.

Therefore, the firm should not reflect the supplier's and contractor's debts on the received prepayment in full, including VAT.

The reduction of VAT does not meet other requirements for the assessment of the item of priority, which are given in. Remember that the advances received under the simplified tax system are taken into account in income.

Entries in the book of purchases and sales

To register the advance paid, the supplier in the purchase book cannot rely on payment and invoice alone.

Basis for deduction:

If these conditions are not met, you may be denied a deduction. Let us give an example of the reflection of an operation in accounting. The delivery for the third quarter was not closed.

It was paid for in installments; the closure was also carried out in installments. Payment was made for the supplied equipment with deduction of the deposited funds as an advance payment. How will the accounting be carried out?

Entries will be made in an automatic way based on the primary documentation.

But there is also an opportunity to enter information on your own - especially when handling a non-standard situation when there is no primary documentation. When capitalizing, the entry is made on the basis of purchase invoices.

Formation is carried out automatically when an invoice is saved, if the document is generated on the basis of documents from warehouses / acts of work that has been completed. In the settings you need to set "Form records ...".

Records are made upon request, when an invoice is saved, if invoices are generated on the basis of warehouse documents or a document, which will confirm the completion of work.

If a document is generated manually without using warehouse documents, records will not be generated automatically or upon request.

You need to form it yourself:

click the "Register" item;
from the registers of the shopping book.

If the records are formed independently, the following data is entered:

Account number with a link to the required document from the register.
In the paragraph for reflecting the balance, the amount of unpost balances on the invoice must be indicated.
CCD number, indicate the country (written independently).
The type of register where the posting documents are saved. Select one of the indicated tabs. Only one document can be selected. If the document is not selected, then the data is entered manually.
The date when the registered goods were registered, etc. Should be filled in automatically.
Record totals (automatically) - based on unpost balances.

Formation of a statement

To generate an advance bill, click "Archive statements". Next, a window is opened for generating payrolls.

Set "Advance" in the "Type" column. In the item "Number", automatic assignment will be set. You can also enter the number manually. They set a date that can be changed using the calendar.

The calendar can be called up by pressing the spacebar. In the field "Date of calculation" and "Refers to income" it is worth setting the same indicators. Next, open the salary table, where there is data on accruals.

If the statement will not be generated for all employees, then mark those to whom the advance is issued. Then you should choose "Marked Only". The "originator" column will reflect user data.

This indicator can be adjusted independently. Employees are selected from among the persons on the staff. If the person does not work for the company, you can manually type in the full name of such a person.