Blocked until confirmation of 0 bet 1s. Accounting info

VAT return for 1st quarter. 2018 (Part 2)

What are the features of applying a zero VAT rate when exporting goods?

When selling goods exported under the customs export procedure, VAT is taxed at a rate of 0% (clause 1 of Article 164 of the Tax Code of the Russian Federation). The zero VAT rate for exports is applied subject to the submission to the tax authorities of the documents provided for in Art. 165 Tax Code of the Russian Federation. 180 calendar days are given to collect the package of documents, starting from the date the goods are placed under the customs export procedure (paragraph 1, clause 9, article 165 of the Tax Code of the Russian Federation). The exporter's procedure is as follows:

1. When shipping goods for export, the seller must issue an invoice with the 0 VAT rate for export in the usual manner, but there is no need to register this invoice in the sales book yet. The tax base for VAT arises on the last day of the quarter in which documents confirming the right to a zero rate are collected (clause 9 of Article 167 of the Tax Code of the Russian Federation). Therefore, a “zero” invoice will be recorded in the sales book of the quarter in which the seller collects documents for confirmation zero rate VAT.
2. If the documents were collected before the expiration of 180 days, then, as already mentioned, an invoice with a zero VAT rate must be registered in the sales book and, accordingly, reflected in Section 9 of the VAT return for the quarter in which the documents were collected. The calculation of VAT on such transactions is reflected in Section 4 of the VAT return. Simultaneously with the submission of the declaration to tax authority A package of documents must also be submitted (clause 9 and clause 10 of Article 165 of the Tax Code of the Russian Federation).

If after 180 calendar days it was not possible to collect the package of documents, the sale of goods is subject to VAT at rates of 10% or 18% (clauses 2, 3 of Article 164, paragraph 2 of clause 9 of Article 165 of the Tax Code of the Russian Federation). Moreover, the tax must be calculated for the quarter in which the goods were shipped for export (clause 9 of Article 167 of the Tax Code of the Russian Federation).

To do this, the taxpayer must draw up a new invoice in one copy, calculating VAT on the shipped goods at a rate of 10% or 18% and register it in an additional sheet of the sales book for the quarter in which the export goods were shipped (clause 22(1) of the Rules maintaining a sales book used in calculations of value added tax (approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137).

Besides, it is necessary to submit an updated VAT return, reflecting transactions with an unconfirmed zero rate in Section 6 of the declaration, having previously paid the arrears and the corresponding penalties (Article 81, paragraph 2, paragraph 9, Article 167 of the Tax Code of the Russian Federation).

VAT calculated for payment when export is not confirmed can be deducted if the taxpayer subsequently manages to collect a package of documents confirming the zero VAT rate (clause 9 of Article 165, clause 3 of Article 172 of the Tax Code of the Russian Federation).

If the taxpayer does not intend to confirm the 0% rate in the future, then on the basis of clause 1 of clause 1 of Article 264 of the Tax Code of the Russian Federation, VAT calculated at a rate of 18% or 10% can be taken into account as part of other expenses that reduce taxable profit. The date of recognition of such expenses is the 181st day from the date of placing the goods under the customs export procedure (Letter of the Ministry of Finance of Russia dated July 27, 2015 N 03-03-06/1/42961, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 9, 2013 N 15047/12, Letter Federal Tax Service of the Russian Federation dated December 24, 2013 N SA-4-7/23263).

Please note that when making payments in foreign currency the tax base for VAT when exporting goods, in any case, is determined at the rate of the Central Bank of the Russian Federation in effect on the date of shipment of goods (clause 3 of Article 153 of the Tax Code of the Russian Federation), even if an advance payment was received from the buyer. Therefore, when receiving an advance payment for an export supply, the tax bases for VAT and income tax will be different.

We also note that when applying a zero VAT rate, in some cases the deduction of VAT relating to such transactions is carried out in a special manner.

How does VAT when exporting goods to Belarus and other EAEU countries differ from VAT when exporting goods to “non-CIS countries”?

When exporting (exporting) goods to the EAEU countries (Belarus, Kazakhstan, Kyrgyzstan and Armenia), a zero VAT rate is also applied. But the procedure for confirming the zero rate is established by Appendix No. 18 to the Treaty on the Eurasian Economic Union (signed in Astana on May 29, 2014) (hereinafter referred to as the Protocol). The list of documents confirming the zero VAT rate is given in paragraph 4 of the Protocol (this is an agreement, transport and shipping documents, etc.).

Unlike “regular” exports, to confirm the zero VAT rate, instead of a customs declaration, it is necessary to submit an application for the import of goods and payment of indirect taxes, drawn up in the form provided for by a separate international interdepartmental agreement. Such a statement with the mark of his tax authority must be handed over to the Russian seller by the foreign buyer.

Is it mandatory to apply a zero VAT rate?

Until 2018, the application of a zero VAT rate was mandatory. After all, the tax rate is not a benefit, and the norms of the Tax Code of the Russian Federation do not provide for the choice of tax rate (Definition of the Supreme Court of the Russian Federation dated February 20, 2015 N 302-KG14-8990 (See Letter of the Federal Tax Service of Russia dated July 17, 2015 N SA-4-7/ 12693@).

But from January 1, 2018, taxpayers had the opportunity to refuse to apply the zero VAT rate, though only in some cases and under certain conditions. The 0% rate can be waived only when exporting goods, as well as for works and services related to exports and specified in paragraphs. 2.1 - 2.5, 2.7 and 2.8 clause 1 art. 164 of the Tax Code of the Russian Federation, for example, on international transportation of exported goods (clause 7 of Article 164 of the Tax Code of the Russian Federation). But it's not that simple.

You can refuse to apply the zero rate only in relation to all transactions for which such a refusal is provided for in clause 7 of Article 164 of the Tax Code of the Russian Federation and only for them.

For example, if a taxpayer refused to apply the zero VAT rate in accordance with clause 7 of Article 164 of the Tax Code of the Russian Federation, he automatically refused the zero rate both when exporting goods and during the international transportation of exported goods, but he is obliged to apply a zero VAT rate if he provides transportation services for imported goods, since a waiver of the 0% rate for such services is not provided.

Also note that you cannot refuse to apply the zero VAT rate when exporting goods to Belarus, Kazakhstan, Armenia and Kyrgyzstan, because When exporting goods to the EAEU countries, an international agreement is in force (Article 7 of the Tax Code of the Russian Federation), establishing the mandatory application of a zero VAT rate when exporting goods to the EAEU countries (Clause 1, Article 72 of the Treaty on the Eurasian Economic Union and Clause 3 of the Protocol).

Therefore, if the taxpayer refused to apply the zero VAT rate when exporting goods, exports of goods to the EAEU countries should still be taxed at a zero rate.

How can I refuse to apply the 0% rate?

In order not to apply the zero VAT rate, it is necessary to submit a corresponding application to the tax office, and this must be done in advance - no later than the 1st day of the quarter from which the taxpayer wants to refuse (clause 7 of Article 164 of the Tax Code of the Russian Federation). Those. If a taxpayer “accidentally” has a one-time export transaction, and he has not previously refused to apply the zero VAT rate, he will have to apply a 0% rate.

You can refuse to apply the zero rate for at least 12 months.

What consequences await the seller and the buyer if, instead of a zero VAT rate, the seller immediately presents a tax at a rate of 18%?

The most significant tax risks for Russian buyers of services and works are taxed at a zero VAT rate. Those. if, for example, for the services of international transportation of goods (including freight forwarding services), the customer receives an invoice with a VAT rate of 18%, and accepts this amount of tax for deduction, the tax authority will refuse to deduct VAT. Moreover arbitrage practice in such situations, the taxpayers are not on the side (Definition of the Supreme Court of the Russian Federation dated 09/03/2014 N 307-ES14-314, Resolution of the Arbitration Court of the East Siberian District dated 11/14/2014 in case No. A33-3050/2013; Definition Supreme Court RF dated February 20, 2015 N 302-KG14-8990). Besides, the buyer cannot take into account the wrongfully claimed VAT in expenses, reducing taxable profit (clause 2 of article 170, clause 19 of article 270 of the Tax Code of the Russian Federation).

Exporter-sellers have the risk that the buyer will charge him an illegally charged 18% VAT as unjust enrichment(See Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/17/2012 N 16627/11 in case N A40-127287/10-89-913, Resolution of the FAS SAC dated 03/22/2012 in case N A19-10351/2011, dated 12/20/2010 in case N A33-437/2010, FAS MO dated 02/08/2012 in case N A40-8404/07-37-86, dated 01/25/2012 in case N A40-7806/11-22-60).

In addition, if raw materials were shipped for export or the taxpayer improperly claimed 18% VAT on works or services taxed at a rate of 0%, there is a risk of “additional assessment input VAT" Those. tax authorities will remove deductions made before determining the tax base and (or) on the date of shipment of goods (work, services) will restore the amounts of VAT previously accepted for deduction for such operations. This is due to the fact that when applying a zero VAT rate on the above operations, a special procedure for deductions applies (clause 3 of Article 172 and clause 10 of Article 165 of the Tax Code of the Russian Federation).

How to deduct VAT when exporting goods?

The answer to this question depends on what goods are shipped for export, as well as when the goods (work, services) involved in export operations were accepted for accounting.

From July 1, 2016, VAT tax deductions for the export of goods not related to raw materials are made in the usual manner after the acquisitions are reflected in accounting (clause 3 of Article 172 and clause 10 of Article 165 of the Tax Code of the Russian Federation).

If goods related to raw materials are shipped for export or “old” acquisitions are involved in export operations (i.e. goods, works, services accepted for accounting before 07/01/2016), then input VAT on them is subject to deduction in a special manner. Such deductions are made at the time of determining the tax base for VAT, i.e. in the quarter in which the zero VAT rate was confirmed. And if within 180 days it is not possible to collect a package of documents confirming the zero VAT rate, then VAT deductions will be made on the date of shipment of the goods (in the updated declaration).

Accordingly, VAT deductions related to the export of raw materials or “old” acquisitions are reflected in the purchase book only when determining the tax base for exports, and in the VAT return, the amounts of such deductions are reflected in the “export” sections: in Section 4 (if the rate is 0% confirmed) or in Section 6 (if it was not possible to collect the package of documents within 180 days).

Is it necessary to restore VAT when exporting goods?

If they are shipped for export non-commodity goods accepted for accounting from 07/01/2016 and later, then there is no need to restore VAT or in any way maintain separate accounting for input VAT. The Ministry of Finance of the Russian Federation also clarifies that the amounts of input VAT on “new” goods (works, services), accepted for deduction at the time of their acquisition, are not subject to restoration in the tax period during which the tax base for exported non-resource goods is determined (Letter of the Ministry of Finance Russia dated December 12, 2016 N 03-07-08/73930).

When exporting primary goods or for “old” acquisitions related to the export of non-commodity goods, as already mentioned, the taxpayer is required to keep separate records of input VAT, i.e. such deductions are made only at the time of determining the tax base for VAT. Therefore, in the case where the taxpayer did not intend to use such goods in export operations and accepted VAT for deduction, the VAT previously accepted for deduction will have to be restored when the goods are shipped for export. It will be possible to accept it for deduction only when determining the tax base (clause 3 of Article 172 of the Tax Code of the Russian Federation).

Example:
In the 1st quarter of 2018, the taxpayer shipped non-commodity goods for export. Moreover, some of the shipped goods were purchased by him back in May 2016, and some in 2017. VAT on them was accepted for deduction. In this case, when shipping goods for export in the 1st quarter of 2018, the taxpayer must restore VAT on the part of the exported goods that were accepted for accounting in May 2016. And for exported goods that were purchased in 2017, it is unnecessary to restore VAT. If, for example, the seller collects a package of documents in the 2nd quarter of 2018, the tax restored in the 1st quarter will be deducted by the seller, reflecting its amount in Section 4 of the VAT return.

Is it necessary to restore VAT on export shipments of goods to Belarus or Kazakhstan?

When exporting goods to the EAEU countries, deductions are made in the manner established by the norms of the Tax Code of the Russian Federation (clause 5 of the Protocol). Therefore, the obligation to maintain separate accounting of input VAT and, accordingly, to restore VAT arises in the same cases as when exporting goods to “non-CIS” countries, i.e. when exporting raw materials or for goods (work, services) related to export operations, if these acquisitions were reflected in accounting before 07/01/2016.

What goods are classified as raw materials?

For the purposes of Chapter 21 “VAT” of the Tax Code of the Russian Federation, raw materials include mineral products, products of the chemical industry and other related industries, wood and products made from it, charcoal, pearls, precious and semi-precious stones, precious metals, base metals and products made from them (clause 10 of article 165 of the Tax Code of the Russian Federation). Codes for the types of such raw materials, in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union (hereinafter referred to as the EAEU CN FEA) are determined by the Government Russian Federation. But this List has not yet been approved.

If taxpayers are not prepared for disputes with tax authorities, they should navigate the definition of commodity codes on their own. Thus, the names of sections V, VI, I X, XIV, XV and group 44 of the EAEU Commodity Code for Foreign Economic Activity, approved by the Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 N 54, completely repeat the wording of the names of goods specified in paragraph 10 of Article 165 of the Tax Code of the Russian Federation and related to raw materials. Therefore, if the HS codes EAEU goods, sold by the taxpayer for export, are named in the above sections of the EAEU HS and group 44 of the EAEU HS, then the goods should be considered raw materials. Accordingly, when exporting such goods, VAT should be deducted in a special manner provided for in paragraph 3 of Article 172 of the Tax Code of the Russian Federation.

Sales of export goods, according to paragraphs. 1 clause 1 art. 164 of the Tax Code of the Russian Federation, is subject to VAT at a rate of 0% upon their actual export outside the customs territory of Russia and compliance with the conditions of Art. 165 Tax Code of the Russian Federation.

The deadline for confirming the 0% rate is 180 calendar days from the date the goods are placed under the customs export regime. The moment of determining the tax base for these goods is the last day of the quarter in which the full package of documents provided for in Art. 165 Tax Code of the Russian Federation. Documents confirming the sale of goods for export are submitted simultaneously with the VAT return.

If the full package of documents is not collected within 180 days, on the 181st calendar day, counting from the date of placing the goods under the customs regime of export, the “zero” rate is considered unconfirmed; the moment of determining the tax base in this case is determined on the day of shipment (transfer) of the goods . In this case, invoices are registered in the sales book in the tax period in which the day of shipment (transfer) of goods falls.

Let's consider the procedure for reflecting transactions in this case in the program "1C: Accounting 8", ed. 3.0:

The organization LLC "Comfort-service", which uses common system taxation, 02/03/2014 shipped to the buyer Uspeh ltd. for export at a rate of 0% – 100 pcs. “Symphony” dining sets for a total amount of 28 thousand euros. On 03/03/2014 I received payment for goods shipped for export in the amount of 28 thousand euros.

The organization, within 180 days, has not collected a package of documents confirming the validity of the application of the 0% rate, and therefore, on the 181st day from the date of placing the goods under the customs export procedure, it must charge VAT using the VAT rate of 18% and submit an updated tax return to the tax authority for the 1st quarter 2014. To reflect this in the program, there is a regulatory document “Confirmation of the zero VAT rate”. It can be opened from the “Accounting, Taxes, Reporting” menu using the hyperlink in the navigation panel “VAT Regulatory Operations” (see Fig. 1).

To fill out a document using the accounting system data, you can use the “Fill” command. Before posting the document, you must select the value “0% rate not confirmed” in the “Event” column (see Fig. 2).

After posting the document, accounting entries are generated (see Fig. 3).

1) on the debit of the account. 68.22 and credit account. 68.02 for the amount of VAT accrued for payment to the budget

2) on the debit of the account. 91.02 and credit account. 68.22 for the amount of VAT accrued for payment to the budget and included in the accounting system for other expenses.

To generate the report “Additional sheet of the sales book” for the 1st quarter. 2014, you must first make the appropriate settings, which are opened by clicking the “Show settings” button:

3) check the box “Generate additional sheets”;

4) select the value “for the adjusted period” if the formation of an additional sheet is made from the current tax period, in this case from the 3rd quarter. 2014, or select the value “for the current period” if the formation of an additional sheet is made from the tax period for which the additional sheet is generated - from 1 quarter. 2014;

5) check the box “Output only additional sheets” if you need to show only the “Additional sheet of the sales book” report (see Fig. 4).

In Sect. 6 of the updated VAT return for the 1st quarter. according to the Procedure for filling out a VAT return, approved. Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n will indicate:

Reflections of the accrued amount of tax on an unconfirmed export shipment and the amount of VAT declared for tax deduction are made in section 6 of the updated tax return for taxable period shipment of goods, i.e. for the 1st quarter 2014 (section “Accounting, taxes, reporting” - hyperlink of the navigation panel “Regulated reports”).

1) transaction code – “1010401”, which corresponds to the sale of goods exported under the customs export regime, as well as goods placed under the customs regime of the free customs zone (not specified in clause 2 of Article 164 of the Tax Code of the Russian Federation);

2) tax base – 1381671.20 rubles, which is determined at the exchange rate of the Central Bank of the Russian Federation established on the date of shipment of goods (28 thousand EUR x 49.3454, where 49.3454 is the EUR exchange rate established by the Central Bank of the Russian Federation as of 03.03.2014);

3) accrued VAT amount – 248,700.82 rubles. (RUB 1,381,671.20 x 18%);

4) amount tax deductions– 61 thousand rubles, which corresponds to the amount of tax presented when purchasing goods (work, services) for a sales transaction for which the validity of applying a tax rate of 0% is not documented (the amount of VAT when purchasing “Symphony” table sets.) (see .Fig.5).

) on working with VAT in 1C: Accounting 8.3 (revision 3.0).

Today we will look at the topic: “0% VAT rate for exports.”

Most of the material will be designed for beginner accountants, but experienced ones will also find something for themselves. In order not to miss the release of new lessons, subscribe to the newsletter.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

Export of goods abroad is subject to a 0% VAT rate.

This means that when exporting goods we have no obligation to pay VAT to the budget.

However, we have an obligation to confirm the export within 180 days after placing the goods under the customs export regime.

To confirm export, you need to collect and submit to the tax office the following set of documents along with your VAT return:

• Export contract with a foreign counterparty (its copy).
• Cargo customs declaration (its copy with marks from the customs office that released the goods).
• Copies of transport, shipping and other documents with marks from customs authorities.

If the export is not confirmed, we are obliged to charge VAT “retroactively” at the rate in effect on the date of the export transaction, using an additional sheet of the sales book.

Special rules also apply to “input” VAT (which we paid to the supplier of the exported goods). This VAT can be offset by us only after confirmation or non-confirmation of export ( amendment: from 07/01/2016, input VAT can be offset before confirmation - this rule only works for non-commodity goods; indicate that this is a non-commodity product in the nomenclature - do not check the box when creating it, when you indicate the HS code).

Let's consider these situations in relation to 1C: Accounting 8.3 (revision 3.0).

Setting up accounting policies

First of all, we will set up separate accounting of incoming VAT - this is necessary, since we will take into account goods for export at a rate of 0%.

Go to the "Main" section, "Taxes and reports":

Here we select the “VAT” item and check the “Separate accounting of incoming VAT” checkbox:

There we also set the item “Separate accounting of VAT by accounting methods”. This option includes a new method of separate VAT accounting using the additional sub-account “VAT Accounting Method” on account 19.

We purchase goods for export

Create a new document “Goods receipt”:

According to this document, on 01/01/2016 we purchased 2 tons of 1st grade wheat at a price of 10,000 (including VAT) per ton.

At the same time, in the tabular section (scroll the screen to the right), we indicated the value “Blocked until confirmation 0%” as the subconto of account 19:

This means that this product was purchased by us for further export, which means that VAT can be deducted on it only after confirmation or non-confirmation of export.

Let's not forget to register the incoming invoice (the "Register" button at the very bottom of the document):

We sell goods for export

Finally, go to the “Sales” section and select “Sales (acts, invoices)”:

Create a new document “Sales of goods”:

We sell (for export) 2 tons of wheat to a foreign counterparty at a price of 500 euros per ton at a 0% VAT rate.

At the same time, in the contract with the buyer we clearly indicated that payments are made in euros:

We post the document and then issue an invoice (button at the very bottom):

Export confirmed

We collected a full package of documents confirming export on April 15, 2016. We will submit this package of documents to the tax office along with the declaration for the 2nd quarter.

To reflect the fact of confirmation in 1C, go to the “Operations” section, “Routine VAT operations” item:

Create a new document “Confirmation of zero VAT rate”:

We indicate the date 04/15/2016 (or 06/30/2016 - the last day of the quarter in which the documents were provided) and click the "Fill in" button:

The tabular part will be automatically filled with unconfirmed exports. In the "Event" field, indicate the value "0% rate confirmed":

Now that we have confirmed the export, the condition for taking into account the “input” VAT on this product has been met.

But to do this, it is necessary to generate purchase book entries for the 2nd quarter (the period in which we confirmed the export).

To do this, go to the VAT accounting assistant for the 2nd quarter:

And let's move on to creating purchase ledger entries.

Check the box "Submitted for deduction of VAT 0%" and click the "Fill out the document" button:

The “Purchased Values” tab will be automatically filled with confirmed sales:

We see that it reflected input VAT in the amount of 3,050 rubles 85 kopecks:

According to the report “Analysis of VAT Accounting” for the 2nd quarter, VAT refundable amounted to 3,050 rubles 85 kopecks:

Export not confirmed

Now let’s rewind the events at the time of sale of the goods for export on January 10, 2016 and assume that we were unable to collect documents confirming the export.

In this case, on the 181st day from the date of export (July 9, 2016), such export becomes unconfirmed and we have an obligation to charge VAT retroactively, reflecting it in an additional sheet of the sales book for the 1st quarter.

To reflect the fact of non-confirmation in 1C, go to the “Operations” section, “Routine VAT operations” item and create a new document “Confirmation of the zero VAT rate”:

We indicate the date 07/09/2017 and click the “Fill” button in the tabular section.

The tabular part of the document was automatically filled in with the unconfirmed export.

In the "Event" field in the table section, indicate the value "0% rate not confirmed."

Also, do not forget to indicate the item of other expenses through which VAT will be calculated for payment to the budget:

We post the document and pay attention to the fact that the program automatically created and filled in the tabular part an invoice issued with VAT in the amount of 14,335.11:

This VAT was automatically calculated by the program from the top export amount, at a rate of 18% (this rate is indicated in the product itself).

It remains to make sure that after this operation, the newly created invoice with VAT in the amount of 14,335 rubles 11 kopecks appears in the additional sheet of the sales book for the 1st quarter.

To do this, go to the VAT accounting assistant for the 1st quarter and open the “Sales Book”:

In the report settings (the "Show settings" button), select "Generate additional sheets" for the current period:

We generate a report, open “Additional sheets for the 1st quarter of 2016” and see our invoice, obliging us to pay 14,335 rubles and 11 kopecks to the budget:

But it’s not all that scary. After all, simultaneously with non-confirmation of exports, we now have the right to offset input VAT. This fact will also be reflected in an additional sheet, but this time in the purchase book.

But first, go to the VAT accounting assistant for the 3rd quarter (it was during this period that the 181st day came from the date of export and the export acquired the status of unconfirmed) and open the formation of purchase ledger entries:

Set the item “Submitted for deduction of VAT 0%” and click the “Fill out the document” button. The tabular part "Purchased values" was automatically filled in:

We post the document, and then open the VAT accounting assistant for the 1st quarter. From here we go to the purchase book:

In the settings (the "Show settings" button), select the "Generate additional sheets" item for the current period:

We generate a report, open the “Additional sheet for the 1st quarter of 2016” and see that the incoming invoice with VAT in the amount of 3,050 rubles and 85 kopecks is reflected here:

The total VAT payable for the 1st quarter according to the report “Analysis of VAT Accounting” will be 11,284 rubles and 26 kopecks:

We're great, that's all

How to generate export of goods in the 1 C Accounting 8.3 program

The need to confirm the zero VAT rate arises for the seller when goods are sold for export. In this case, no value added tax is paid (in terms of accounting– “taxed at a rate of 0%”).

True, you need to collect a package of documents confirming the legality of this operation. Note that these documents are not registered in 1C; they are presented to the tax office along with the VAT return.

There is a certain period for preparing all necessary documentation - 180 days.

If the documents are not collected during this time, VAT will have to be paid.

Let's consider the sequence of actions in 1C Accounting 8.3 to confirm the zero VAT rate:

• Set up accounting policy
• Correctly register goods intended for export
• Correctly register the sale of goods for export
• Generate a document “Confirmation of zero VAT rate”
• Create a purchase book

Setting up accounting policies

Setting up accounting policies in 1C 8.3 is simple - turn on the appropriate checkboxes in the VAT section (Fig. 1). The main thing to remember is that after the change accounting policy, you will have to transfer all the documents.

Registration of receipt and sale of goods

After enabling the checkboxes in the Receipt of goods and services documents, the “VAT Accounting Method” column appears. In our case, we select the “Blocked until 0% confirmation” option (Fig. 2). The choice of this method is the main feature when registering the receipt of goods intended for resale for export.

Don’t forget to register the supplier’s invoice and check the postings of the invoice (Fig. 3).

When purchasing a product from a supplier, we pay not only for the product itself, but also pay tax (VAT), which we have the right to claim for deduction in the future (i.e., reduce the amount of VAT on sales that we pay to the budget). In our case, “hereinafter” means “upon confirmation of the zero rate.”

VAT is still blocked in all registers (Fig. 4).

We register in 1C the sale of goods with a zero rate (Fig. 5).

You must select a currency in the agreement. In this example, calculations are carried out in USD (Fig. 6), the price in the invoice is also indicated in foreign currency.

Confirmation of zero VAT rate in 1C 8.3

Now call the VAT accounting assistant (Fig. 7). Here we are interested in two sections - “Confirmation of the zero VAT rate” and “Creating a purchase book (0%)”.

First, we try to fill out the tabular part of the document “Confirmation of the zero rate...” (Fig. 8). If the sales documents at a 0% rate are filled out correctly, they will automatically be included in the document.

The user can only select the appropriate attribute (“confirmed”/“not confirmed”). We set the event “0% rate confirmed”, post the document and check the transactions.

In this case, there are no accounting entries, but there are movements in the VAT accounting registers. There is one entry in the “VAT on sales 0%” register (Fig. 9).

There are two entries in the “VAT presented” register (Fig. 10).

Generating VAT purchase book entries at zero VAT rate

It is by register movements that the program analyzes the state of VAT accounting. If you now create a purchase book, the required entry will automatically appear in it (Fig. 11).

The transactions generated in 1C by the document “Creating purchase book entries (0%)” show that the VAT we paid when purchasing goods intended for export was successfully deducted.

What to do in 1C if the VAT rate is not confirmed

In conclusion, briefly about the actions in 1C 8.3 with an unconfirmed bet. In this case, VAT will have to be written off against other expenses. The write-off is carried out by the same document “Confirmation of zero rate” (Fig. 13)

But unlike the first option, in this case transactions are generated (Fig. 14) and an invoice is registered, which is reflected in the sales book on the “Additional sheets” tab.

The amount of VAT at an unconfirmed rate is calculated automatically at a rate of 18% (as indicated upon receipt of goods). This amount can be reduced by the amount of VAT paid upon purchase (in our example it is 18,000 rubles)

Based on materials from: programmist1s.ru

The application of the 0% VAT rate is regulated by Chapter 21 Tax Code RF and is mainly due to export operations, as well as the provision of a certain list of documents to taxpayers. It is their responsibility to justify the legality of applying the zero VAT tax rate with the help of appropriate documents.

In what cases is the VAT rate 0%

According to paragraph 1 of Article 164 of the Tax Code of the Russian Federation, the VAT rate of 0% on sales is subject to:

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• Work performed by organizations involved in the pipeline transport of gas and oil;
• Goods that are exported or imported into a free customs zone;
• Services related to the international transportation of goods;
• Services for providing the right to lease or own railway transport, rolling stock or containers for transporting goods across the border of the Russian Federation;
• Services performed by organizations registered in the Russian Federation in river and sea ports for the storage or movement of goods across borders;
• Export of electricity;
• Services for the transportation of goods marked customs transit;
• Services for processing of goods placed in the provision of railway transport;
• Products of space activities;
• Services performed for inland water transport;
• Services for moving baggage and passengers outside the Russian Federation;
• Precious metals mined or produced from scrap and waste;
• Goods for use by diplomatic organizations or those equivalent to them;
• Supplies that left the territory of the Russian Federation;
• Services for the transportation of export goods outside the territory of the Russian Federation;
• Derations of processed products;
• Services related to the transportation of derations;
• Services related to the transportation of goods from Russia to the countries of the Customs Union;
• Services related to the transportation of goods for foreign countries;
• Built ships that will be in mandatory registered in the Russian International Register of Ships;
• Goods intended for use international organizations and their representative offices in Russia.

Also like this tax rate can be applied to goods or services that will be sold for officially and documented use by international organizations or their representative offices in Russia. In this case, the carrier company and the recipient are exempt from paying value added tax.

The exact list of transactions that are subject to a 0% VAT rate is determined by the federal executive body. All resolutions are subject to mandatory verification by the Ministry of Finance of the Russian Federation.

List of documents for zero VAT rate

If a company applies a 0% VAT rate, then it must submit to the tax authority within 180 days the list of documents stated in Article 165 of the Tax Code of the Russian Federation:

They should also be accompanied by a tax return for the period in which all the documents were collected.

All transactions carried out through the 0% VAT rate must be displayed in section 4 of the VAT return. If the organization ignores this requirement, then it will have to pay 10% or 18% of the profit as tax accrued for the loading period. If a company systematically violates tax laws, it may receive a fine or temporarily lose access to current accounts.