In order for VAT to be deducted from advances received, it is necessary to check the presence of the submitted documents in the 1C 8.2 database:
- upon receipt of an advance from the buyer of Etude LLC in the amount of 400,000 rubles. from 01/25/2013
- for the sale of services to Etude LLC in the amount of RUB 300,000. from 01/27/2013
- for the sale of services to Etude LLC in the amount of RUB 350,000. from 02/28/2013
Checking VAT for deduction on advances received can be carried out in the following order:
- Determine the amount of credited advances received from buyers under the accounting system in the context of each tax rate.
- Carry out an arithmetic check of the VAT calculation on offset advances in the context of each rate.
- Check the amount of VAT to be deducted when offsetting advances from buyers according to accounting records and according to NU.
- Check the correctness of the reflection of VAT accepted for deduction in the purchase book with VAT according to accounting.
Postings for offsetting advances received for accounting in 1C 8.2
Postings for offsetting an advance received from a buyer in 1C 8.2 are automatically created when posting a document Sales of goods and services:
How to reflect the deduction of VAT on advances received in the purchase book in 1C 8.2
Creating and filling out the document “Creating Purchase Ledger Entries” involves:
- Creating a document through the menu: Purchase – Maintaining a purchase book – Generating purchase book entries;
- In line From– end date of the tax period. Because the tax period is a quarter, then in our example the date of the document 03.2013;
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- When registering in the purchase book Invoices previously written out for advances received from customers, a bookmark is formed :
Postings generated when recording purchases in the purchase book in 1C 8.2
Postings for deducting VAT when offsetting advances from buyers in 1C 8.2 accounting
When included in a document Generating purchase ledger entries records for VAT to be deducted when offsetting advances from buyers, in 1C 8.2 the following entries are created: Dt 68.02 Kt 76.AV - for the amount of VAT accepted for deduction when offsetting advances received:
Postings generated by the document formation of purchase book entries in 1C 8.2 for tax accounting
Entries were created in the VAT accumulation registers - in the register VAT Purchases. Report lines are generated Book of purchases:
Checking the calculation of “input” VAT on the amount of offset of advances received in 1C 8.2
Step 1. Determine the amount of offset advances received from buyers according to the accounting system in the context of each tax rate
In accounting entries, the amount of offset (return) of advances received is reflected including VAT:
- Dt 62.02 “Calculations for advances received” Kt 62.01 (51) - for the amount of offset (refund) of the advance with VAT;
- Dt 62.32 “Calculations for advances received (in cu)” Kt 62.31 (51) - for the amount of offset (refund) of the advance with VAT;
It should be noted that such a check will be valid if the option is selected in the accounting policy settings Always register invoices upon receipt of an advance for issuing invoices for advance payments. To determine the amount of the advance received, we will create accounts 62.02 and 62.32 (menu Reports– Account analysis). According to our example, the amount of credited advances from customers on account 62.02 is the rate of 18% \ 118% - 400,000.00 rubles. There are no advances on account 62.32:
Step 2. Carry out an arithmetic check of the VAT calculation on offset advances for each rate
It is advisable to carry out an arithmetic check to determine the amount of “input” VAT on credited advances from buyers. In postings according to BU amount of “input” VAT reflected - Dt 68.02 Kt 76.AB - for the amount of VAT on offset advances of the buyer. To determine the amount of VAT accepted for deduction when offsetting advances received from the buyer, we will create Account analysis 68.02 in the menu Reports– then select Account analysis.
From our example, VAT = 400,000.00 * 18\118 = 61,016.95 rubles. VAT calculated arithmetically corresponds to the amount of the set of VAT entries calculated by offsetting advances received - Dt 68.02 Kt 76.AB:
Step 3. Check the amount of VAT to be deducted when offsetting advances received from buyers according to accounting records and according to NU
It is advisable to compare the reflection of VAT deductible in accounting with VAT deductible in NU. The VAT amount in the purchase book according to NU is reflected in the accumulation register VAT Purchases(menu Reports– Others– List\crosstab– accounting section VAT Purchases). To obtain the VAT amount in the purchase book for offset customer advances, you need to set up a report. Button Settings - Bookmark Selection – in the Type of value field, select the value Advances received.
From the example, VAT according to accounting = VAT according to NU = 61,016.95 rubles.
Step 4. Check the correct reflection of VAT accepted for deduction in the purchase book with VAT according to accounting
Register tax accounting, which takes into account VAT deductible, is Book of purchases. Print Shopping book can be done through the menu Purchase → Bookkeeping shopping→ Book shopping. The accounting register in which VAT calculation data is accumulated is account 68.02 “Value added tax”.
Let's check the reflection of VAT for deduction in 1C 8.2:
- VAT according to accounting – Dt turnover 68.02 = 61,016.95 rubles.
- VAT according to NU – Purchase book = 61,016.95 rub.
- There is no deviation.
- The calculation of “input” VAT for the period was performed correctly.
A summary of data on the calculation of “input” VAT can be shown in the form of an “internal” table:
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