Accounting entries for VAT of a budgetary educational institution. The procedure for calculating VAT in budgetary institutions

Tax is charged in cases where a budgetary institution carries out transactions that are subject to VAT. The list of such operations is given in Art. 146 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). These include, in particular:

• sale of goods (works, services, property rights) in the territory Russian Federation;
• transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for own needs, expenses for which are accepted for deduction (including through depreciation deductions) when calculating corporate income tax;
• carrying out construction and installation work for own consumption;
• import of goods into the territory of the Russian Federation and other territories under its jurisdiction.

NOTE

Operations that are not subject to VAT are listed in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation.

In accordance with sub. 4.1 clause 2 art. 146 of the Tax Code of the Russian Federation does not recognize the performance of work (provision of services) by budgetary and autonomous institutions within the framework of a state (municipal) assignment, the source of financial support for which is a subsidy from the corresponding budget of the budgetary system of the Russian Federation. In other cases, the performance of work (provision of services) by such institutions is subject to VAT in accordance with the general procedure.

Budgetary organizations can receive exemption from taxpayer obligations as part of fulfilling the requirements of Art. 145 of the Tax Code of the Russian Federation in the following cases:

1) are not engaged in income-generating activities (entrepreneurial activities);

2) for the three previous consecutive calendar months, the total amount of revenue from the sale of goods (works, services) of these organizations, excluding VAT, did not exceed 2 million rubles.

Organizations using the right to exemption must submit the appropriate written notification and documents specified in paragraph 6 of Art. 145 Tax Code of the Russian Federation, in tax authority at your place of registration.

Important detail: notification and documents are submitted no later than the 20th day of the month from which organizations exercise the right to exemption.

• Documents confirming the right to release (extension of release period):
• extract from balance sheet(represented by organizations);
• extract from the sales book;
• an extract from the book of income and expenses and business transactions (represented by individual entrepreneurs).

Exemption from the obligation to pay VAT does not relieve the taxpayer of the duty of a tax agent. If public sector entity is a lessee of federal property, property of constituent entities of the Russian Federation or municipal property, it retains the duties of a tax agent for the calculation, withholding and transfer of VAT to the budget.

IT IS IMPORTANT

Tenants (tax agents) are required to calculate, withhold from income paid to the lessor, and transfer to the budget the appropriate amount of VAT, which is calculated as the product of the rent and the estimated tax rate (clause 4 of Article 164 of the Tax Code of the Russian Federation).

EXAMPLE 1

A healthcare institution rents premises for a bacteriological laboratory and is a tax agent for VAT. Monthly payments under the lease agreement due to subsidies are RUB 59,000.

The amount of VAT in this case can be determined using the calculation method:

59,000 rub. × 18% / 118% = 9000 rub..

The following entries will reflect this in accounting:

Debit account 4.109.70.224 Credit account 4.302.24.730 - 50,000 rub. — the institution’s expenses for rent are reflected;

Debit account 4.109.70.224 Credit account 4.303.04.730 - 9000 rub. — reflects the amount of VAT withheld by the institution as a tax agent.

Thus, under the lease agreement, the institution withheld from the income paid to the lessor the amount of VAT that it is obliged to transfer to the budget. The rental amount excluding VAT is transferred to the lessor (according to the terms of the agreement).

The institution must issue an invoice, which should be reflected in the sales ledger.

SALES OF PROPERTY AND CHARGING VAT

In the activities of a budgetary institution, a situation may arise when, for some reason, unclaimed property appears. In this case, it can be sold by order of a higher organization.

Property is assigned to budgetary institutions with the right of operational management, therefore, can be alienated only by decision of the body to which the state has delegated the rights to dispose of this property.

Based on clause 3 of Art. 298 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), a budgetary institution, without the consent of the owner, has no right to alienate or otherwise dispose of property assigned to it by the owner or acquired using funds allocated to it by the owner for the acquisition of such property. The budgetary institution has the right to dispose of the remaining property under its right of operational management independently, unless otherwise established by Federal Law No. 7-FZ dated January 12, 1996 (as amended on December 19, 2016) “On Non-Profit Organizations.”

Regarding property acquired through entrepreneurial activity, the institution is given more rights to realize it.

S. S. Velizhanskaya, Deputy Chief Accountant

The material is published partially. You can read it in full in the magazine

Having status legal entity, budgetary institution for general rule recognized as a VAT taxpayer. Moreover, institutions financed from budgets of different levels are, by their nature, non-profit organizations operating in socially significant areas, where the state traditionally provides a large number of benefits, including VAT. In conditions of simultaneous implementation of taxable transactions and transactions exempt from taxation, a budgetary institution is obliged to keep separate records of such transactions.
The features of reflecting value added tax in budget accounting accounts and separate accounting for VAT will be discussed in this material.

As you know, state (municipal) institutions, financed from budgets of different levels, today are represented by three types of institutions - state-owned, budgetary and autonomous, as follows from paragraph 1 of Article 123.22 of the Civil Code of the Russian Federation. The activities of budgetary institutions, which we will talk about in the article, are regulated by civil law, the Budget Code of the Russian Federation and Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ).
By virtue of Article 9.2 of Law No. 7-FZ, a budgetary institution is recognized as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of government bodies ( government agencies) or local government bodies in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.
Within the framework of the main type of activity provided for by the charter of a budgetary institution, the body exercising the functions and powers of the founder forms and approves a state (municipal) task, the implementation of which the institution has no right to refuse. For federal budgetary institutions, such a task is formed by the Government of the Russian Federation, and for regional and municipal institutions - by the regional authorities or local administration, respectively.
That is, the main activities, the objects and purposes of which are determined by federal laws, other regulatory legal acts and the charter of the institution, the budgetary institution conducts within the framework of the implementation of the relevant state (municipal) task.
Financial support for the implementation of state (municipal) tasks by a budgetary institution is carried out in the form of subsidies from the budgets of the budgetary system of the Russian Federation (clause 6 of Article 9.2 of Law No. 7-FZ).
Typically, a budgetary institution does not charge a fee for its services (work) provided (performed) within the framework of a state (municipal) assignment. At the same time, a budgetary institution has the right, in addition to the established state (municipal) assignment, and sometimes within its limits, to perform work and provide services related to its main activities on a paid basis. At the same time, the provision of paid services within the framework of the state (municipal) assignment and beyond it is provided by the budgetary institution on the same conditions to all persons without exception. The procedure for determining this fee is generally established by the founder of a budgetary institution (clause 4 of Article 9.2 of Law No. 7-FZ).
Along with conducting the main type of activity, a budgetary institution has the right to carry out other types of activities, but only if this serves to achieve the goals for which it was created, and is also provided for by the institution’s charter. Income received from such activities and property acquired from these incomes are at the independent disposal of the budgetary institution.
Thus, it can be noted that a budgetary institution can provide services (perform work) not only within the framework of its main type of activity, but also within the framework of other types of activities that are not the main one.

By virtue of Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 209n, the plans of accounts of state, budgetary and autonomous institutions were supplemented with a new account - 0 210 13 000 “Calculations for VAT on advances paid.” The material analyzes the procedure for reflecting VAT calculations using the specified account in the accounting (budget) accounting of sports institutions

ABOUT PAYMENT OF VAT BY SPORTS INSTITUTIONS.

First of all, let’s find out whether sports institutions are considered VAT payers.

As a general rule, all organizations, including sports institutions, are VAT payers (Clause 1, Article 143 of the Tax Code of the Russian Federation).

However, in relation to certain transactions, these institutions are exempt from paying tax. Such operations include:

• provision of services to the population for the organization and conduct of physical education, sports, recreational and sports events (Clause 14.1, Clause 2, Article 149 of the Tax Code of the Russian Federation). When qualifying such services, it is necessary to use the concepts and terms contained in the Federal Law of December 4, 2007 No. 329-FZ “On Physical Culture and Sports in the Russian Federation” (letters of the Federal Tax Service of the Russian Federation dated November 8, 2016 No. SD-4-3/21104@, Ministry of Finance of the Russian Federation dated 04/13/2015 No. 03-07-07/20872, dated 02/03/2015 No. 03-07-07/4071);
• provision of services for conducting classes with minor children in sports sections(Clause 4, Clause 2, Article 149 of the Tax Code of the Russian Federation);
• sale of entrance tickets and subscriptions, the form of which is approved in the prescribed manner as a strict reporting form, for sports and entertainment events held by physical culture and sports organizations (clause 13, clause 3, article 149 of the Tax Code of the Russian Federation);
• provision of services for the rental of sports facilities for the preparation and holding of sports and entertainment events (clause 13, clause 3, article 149 of the Tax Code of the Russian Federation).

In addition, if a sports institution is state-owned, operations involving the performance (provision) of any work (services) by this institution are not recognized as subject to VAT. A budgetary (autonomous) institution is not subject to taxes on operations for the performance of work (provision of services) within the framework of a state (municipal) assignment, the source of financial support of which is a subsidy from the corresponding budget of the budgetary system of the Russian Federation (clause 4.1, clause 2, article 146 of the Tax Code of the Russian Federation).

Also based on paragraphs. 5 p. 2 art. 146 of the Tax Code of the Russian Federation are not subject to VAT on the transfer on a gratuitous basis, the provision of services for the transfer for free use of fixed assets to state authorities and management and local governments, state (municipal) institutions or unitary enterprises.

For operations not classified as listed above, sports institutions are required to calculate VAT in the generally established manner. Taxable transactions include, in particular:

• rental of sports equipment;
• sale of sports paraphernalia and souvenirs;
• additional paid services of sauna, massage;
• provision of rental space not related to the preparation and holding of sports and entertainment events (for organizing a catering facility, a store, an office, a point for providing personal services, etc.).

If in the three previous calendar months the amount of revenue from the sale of goods (work, services) did not exceed 2 million rubles, then the institution may exercise the right to be exempt from VAT payer obligations on the basis of Art. 145 of the Tax Code of the Russian Federation.

VAT CHARGING.

In accordance with paragraph 1 of Art. 154 of the Tax Code of the Russian Federation, when selling goods (work, services), the VAT base is defined as the cost of these goods (work, services) taking into account excise taxes (for excisable goods) and without including tax.

In accounting, accrued VAT amounts are reflected in account 0 303 04 000 “Calculations for value added tax” (clause 263 of Instruction No. 157n). This account is used in correspondence with the debit of accounts (clauses 104, 121 of Instruction No. 162n, clauses 131, 151 of Instruction No. 174n, clauses 159, 179 of Instruction No. 183n):

• 1 401 20 290 “Other expenses” for government institutions. Thus, the amounts of VAT payable to the budget increase the institution’s expenses;
• 0 401 10 130 “Income from the provision of paid services”, 0 401 10 180 “Other income” from budgetary (autonomous) institutions. Thus, in these institutions, VAT amounts are applied to the reduction of income. The use of this or that account, or rather the code -KOSGU, indicated in the 24th - 26th digits of the account number, is established by the institution independently as part of the formation of its accounting policy.

Payment of VAT to the budget is reflected in accounting records as the debit of account 0 303 04 000 in correspondence with the credit of accounts (clause 104 of Instruction No. 162n, clause 133 of Instruction No. 174n, clause 161 of Instruction No. 183n):

• 1 304 05 290 “Settlements for payments from the budget with the financial authority for other expenses” for state institutions;
• 0 201 11 000 “Cash in the personal accounts of the institution in the treasury body” with budgetary (autonomous) institutions.

VAT is calculated based on the invoice issued to the buyer. The VAT amount is written on the invoice as a separate line (clauses 3, 4, Article 168 of the Tax Code of the Russian Federation).

When selling goods for cash, as well as providing paid services directly to the population, the requirements for preparing payment documents and issuing invoices are considered fulfilled if the seller issues the buyer a cash receipt or other document of the established form (Clause 7 of Article 168 of the Tax Code of the Russian Federation). In these cases, VAT is calculated, according to the author, on the basis of a completed accounting certificate (f. 0504833).

TAX DEDUCTIONS FOR VAT.

In accordance with Art. 171 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce the calculated amount of tax by corresponding tax deductions. The specifics of the application of such deductions are established by Art. 172 of the Tax Code of the Russian Federation.

To maintain accounting of calculations for deductions of VAT amounts, analytical accounts opened for account 0 210 10 000 “Calculations for tax deductions for VAT” are used. What are these accounts and to reflect which ones? tax deductions they are intended to be reflected in the table.

Below we present the correspondence of accounts for reflecting tax deductions for VAT in accounting (budget) accounting (clauses 88, 104 of Instruction No. 162n, clauses 112, 113, 131 of Instruction No. 174n, clauses 115, 116 of Instruction No. 183n).

A budgetary sports institution rents out an ice arena for holding an ice show by a third party. This activity is subject to VAT at a rate of 18%. The total rent amounted to RUB 300,000. (including VAT - 45,763 rubles). According to the terms of the agreement, a third-party organization transferred part of the rent to the institution’s personal account for the upcoming provision of services in the amount of 100,000 rubles. (including VAT - 15,254 rubles).

The autonomous sports institution provides skate rental services. These transactions are subject to VAT at a rate of 18%. The total rental income was 70,000 rubles. (including VAT - 10,678 rubles).

In order to update existing sports shoes intended for rental, the institution entered into an agreement for the supply of new skates for a total amount of 20,000 rubles. (including VAT - 3,051 rubles). Previously, under the supply agreement, the institution transferred an advance in the amount of 6,000 rubles. (including VAT - 915 rubles).

According to the accepted accounting policy the amount of VAT is reflected in the decrease in income under code 130 “Income from paid services (work)”.

In the accounting records of the institution, these transactions will be reflected as follows:

*Items intended for rental, regardless of their cost, are taken into account as part of material inventories (clause 99 of Instruction No. 157n).

Despite the fact that the main activities of sports institutions are exempt from VAT, many of the additional paid services they provide are subject to this tax in accordance with the generally established procedure. When reflecting VAT calculations in accounting, it is necessary to take into account the latest changes introduced by Order No. 209n. According to these changes, a new account 0 210 13 000 was introduced, intended to reflect VAT calculations on advances paid.

The procedure for calculating VAT in budgetary institutions

The procedure for calculating value added tax is set out in Methodical recommendations on the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxes and Taxes of Russia dated December 20, 2000 N BG-3-03/447.

In accordance with Article 146 of the Tax Code of the Russian Federation, transactions involving the sale of goods (work, services) on the territory of the Russian Federation, as well as the transfer of property rights, are recognized as an object of VAT taxation. It should be taken into account that the transfer of ownership of goods, results of work performed, and the provision of services free of charge is recognized as the sale of goods (work, services) for VAT tax purposes.

The object of value added tax is also the transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, the costs of which are not deductible when calculating income tax.

The list of services exempt from VAT is set out in paragraph 2 of Article 149 of the Tax Code of the Russian Federation. This list is exhaustive, and that part of the paid services of budgetary institutions that is not included in it is subject to value added tax (read more about this in the magazine “Budget Accounting” in No. 1 for 2005 on page 16).

The tax base

According to Article 153 of the Tax Code of the Russian Federation, the tax base for the sale of goods (work, services) is determined by the taxpayer depending on the specifics of the sale of goods produced by him or purchased externally.

When determining tax base proceeds from the sale of goods (work, services) are determined based on all income of the taxpayer associated with settlements for payment for the specified goods (work, services) received by him in cash and (or) in kind, including payment in securities.

When determining the tax base, the taxpayer's revenue (expenses) in foreign currency is recalculated into rubles at the exchange rate Central Bank of the Russian Federation, respectively, on the date of sale of goods (work, services) or on the date of actual expenditure.

In accordance with Article 162 of the Tax Code of the Russian Federation, the tax base is determined taking into account the amounts of advance and other payments received on account of upcoming supplies of goods, performance of work, provision of services, operations for the sale of which are subject to VAT.

Thus, payments received under concluded contracts for future deliveries of goods (work, services) are included in the taxpayer’s tax base for the purpose of calculating VAT.

When taxpayers apply different tax rates when selling (transferring, performing, providing for their own needs) goods (work, services), the tax base is determined separately for each type of goods (work, services) taxed at different rates. When applying the same tax rates, the tax base is determined in total for all types of transactions taxed at this rate.

From January 1, 2005, in accordance with Article 3 of the Federal Law of December 28, 2001 N 179-FZ “On Amendments and Additions to Articles 149 and 164 of Part Two of the Tax Code of the Russian Federation” paragraphs 3-6 of subparagraph 3 of paragraph 2 of Article 164 of the Tax Code Code of the Russian Federation have lost force.

The procedure for introducing the above amendments to the Tax Code of the Russian Federation is set out in the letter of the Federal Tax Service dated December 9, 2004 N 03-1-08/2458/17.

That is, from January 1, 2005, according to paragraph 3 of Article 164 of the Tax Code of the Russian Federation, a tax rate of 18 percent applies:

When providing services for forwarding and delivery of periodicals and book products;

When providing editorial and publishing services related to the production of periodicals and book products;

When providing services for the preparation and execution of a subscription agreement for printed periodicals, including services for the delivery of a periodical printed publication to the subscriber, if delivery is provided for in the subscription agreement.

In accordance with paragraph 1 of Article 168 of the Tax Code of the Russian Federation, when selling goods (work, services), the taxpayer, in addition to the price (tariff) of the goods (work, services) sold, is obliged to present the corresponding amount of VAT for payment to the buyer of these goods (work, services). At the same time, according to paragraph 3 of this article of the Tax Code of the Russian Federation, when selling goods (work, services), the corresponding invoices are issued no later than five days from the date of shipment of goods (performance of work, provision of services).

According to paragraph 8 of Article 171 of the Tax Code of the Russian Federation, the amounts of VAT calculated and paid from the amounts of advance payments received on account of upcoming supplies of goods (works, services) are subject to deduction.

Deductions of the specified tax amounts in accordance with paragraph 6 of Article 172 of the Tax Code of the Russian Federation are made after the date of sale of the relevant goods (performance of work, provision of services).

If taxation of advance payments received before January 1, 2005 is carried out according to the estimated tax rate 10/110, then the amount of VAT paid to the budget from the amount of prepayment received before January 1, 2005, taking into account the estimated tax rate of 10/110 for the upcoming provision of the above services, taxed from January 1, 2005 at a rate of 18 percent, is subject to deduction at the amount of tax actually paid.

According to the new Instructions

The order of the Ministry of Finance of Russia dated August 26, 2004 approved the new Instructions for budget accounting in budgetary institutions (hereinafter referred to as the Instructions) and introduced a unified Chart of Accounts for budget accounting. The transition to the application of the Instructions must occur before October 1, 2005.

In accordance with new Instructions settlements with the budget for taxes will be taken into account on the balance sheet account 0 303 00 000 “Settlements for payments to budgets”. In particular, value added tax is in account 0 303 04 000 “VAT calculations”.

The balance sheet account 0 210 01 000 “Calculations for VAT on acquired material assets, works, services” takes into account calculations for amounts of value added tax subject to reimbursement from the budget for acquired material assets, work performed, services provided within the framework of entrepreneurial activity and other activities , generating income.

The income of the institution is reflected in the balance sheet account 0 401 01 100 “Institutional Income”.

Recognition of income is reflected in the credit of the corresponding analytical accounting accounts of account 0 401 01 100 “Institutional income” and the debit of the corresponding analytical accounting accounts of account 0 100 00 000 “Non-financial assets”, corresponding analytical accounting accounts of account 0 200 00 000 “ Financial assets“, corresponding analytical accounting accounts account 0 300 00 000 “Liabilities”.

Account 0 401 04 100 “Deferred income” is intended to account for amounts accrued to customers for individual stages of work completed and handed over to them and not related to income of the current period.

Account transactions are recorded using the following accounting entries:

Accrual of amounts to customers in accordance with contracts and settlement documents for individual stages of work completed and handed over to them is reflected in the debit of account 0 205 03 000 “Settlements with debtors for income from market sales of goods, works, services” and the credit of account 0 401 04 130 “Revenue future periods from market sales of goods, works, services.”

The inclusion in the income of the current reporting period of the contractual cost of goods, work, and services completed and delivered to the customer is reflected in the debit of account 0 401 04 130 “Future income from market sales of goods, work, services” and credit of account 0 401 01 130 “Income from market sales goods, works, services."

In accordance with the Tax Code of the Russian Federation, the taxable base of the reporting period will include income received by an institution that does not have a VAT tax benefit, and advance payments under contracts for the performance of work and services that also do not have tax benefits.

Value added tax transactions are reflected in the following accounting entries:

VAT calculation:

Debit 2 401 01 100
“Institutional income”, in terms of advance payments under contracts:

Debit 2 401 04 100
"Revenue of the future periods"
Credit 2 303 04 730
"Increase accounts payable according to VAT"
Transfer of VAT amount:

Debit 2 303 04 830
“Reducing accounts payable for VAT“
Credit 2 201 01 610
“Disposals Money institutions from bank accounts"
Reflection of VAT paid to suppliers for acquired property and material assets, services provided, the cost of which is charged to business expenses:

Debit 2 210 01 560
"Increase accounts receivable for VAT on purchased material assets, works, services"
Loan 2,303,00,000
“Settlements with suppliers and contractors“
VAT amounts subject to reimbursement from the budget in accordance with the established procedure:

Debit 2 303 04 830
“Reducing accounts payable for VAT“
Credit 2 210 01 660
“Reducing VAT receivables for purchased material assets, works, services.”

THOSE. Volodina,

deputy head of the legal department
and office work of the State Tretyakov Gallery

Issues of accounting for value added tax (VAT) are among the most difficult in the practice of budgetary institutions. This is due to the fact that some types of budgetary income are exempt from VAT, in particular subsidies for the implementation of government tasks, as a result of which expenses must be divided into expenses used in a preferential type of activity and expenses aimed at carrying out commercial activities.
Let's consider the procedure for accounting for VAT when selling goods (work, services), the procedure for accounting for VAT when a budgetary institution performs the duties of a tax agent, receives and pays an advance, as well as the procedure for reflecting “input” VAT and deducting VAT.
In accordance with paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation (TC RF), the sale of goods (work, services) on the territory of Russia is recognized as subject to VAT. Goods (work, services) are considered sold if the ownership of them passes from the seller to the buyer (ownership of the results of work performed (services provided) passes from the contractor to the customer) (Clause 1 of Article 39 of the Tax Code of the Russian Federation). Free transfer ownership rights to goods (results of work performed, services provided) are also recognized as sales and are subject to VAT (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). The transfer of property rights is also recognized as a sale; therefore, such transactions are also subject to VAT.
At the same time, individual transactions are not recognized as sales and, therefore, are not subject to VAT. The list of such operations is given in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation. Thus, the performance of work (provision of services) by state institutions, as well as budgetary and autonomous institutions within the framework of the implementation of a state (municipal) task, the source of financial support of which is a subsidy from the relevant budget, is not subject to VAT (clause 4.1, clause 2, article 146 Tax Code of the Russian Federation). At the same time, when selling fixed assets (goods), such institutions are required to calculate and pay this tax in the general manner.
It is necessary to accrue VAT for payment to the budget in relation to all transactions recognized as objects of taxation, the moment of determining the tax base of which relates to the corresponding tax period(clause 4 of article 166 of the Tax Code of the Russian Federation).
When selling goods (works, services), the tax base for VAT is revenue. The amount of revenue is determined based on all the institution’s income related to payments for these goods (works, services) (clause 2 of Article 153 of the Tax Code of the Russian Federation). In general, revenue from the sale of goods (work, services) is calculated based on the prices established in the agreement with the buyer (customer). It is believed that these prices correspond to market prices (clauses 1 and 3 of Article 105.3 of the Tax Code of the Russian Federation).
In some cases, the VAT tax base is determined in a special manner, including the sale of goods (work, services) free of charge, the sale of property rights, as well as the sale of other goods (work, services) listed in Art. 154 Tax Code of the Russian Federation.
The moment of determining the tax base for the purpose of calculating VAT is the earliest of the following dates:
- day of shipment (transfer) of goods (works, services);
- day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services).
Thus, VAT must be accrued for payment to the budget either on the day of shipment (transfer) of goods (work, services), or on the day of their payment - depending on which of these events occurred earlier. For example, if a budget institution has shipped goods to a buyer, then it must charge VAT on this operation, even if payment has not been received from the buyer (clause 1 of Article 167 of the Tax Code of the Russian Federation).
In the accounting of budgetary institutions, VAT calculations are reflected in the account. 30304 “Calculations for value added tax” (clause 259 of the Instruction approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application" (hereinafter referred to as the Instructions for the Unified Chart of Accounts N 157n)).
The procedure for calculating VAT in accounting depends on which transactions the tax is calculated on:
- on sale (free transfer);
- on advances received on account of upcoming deliveries;
- for goods (works, services) transferred for own needs;
- for construction and installation work performed for own consumption;
- for transactions for which the institution charges VAT as a tax agent.
In addition, VAT calculations include:
- VAT calculation;
- reflection of “input” VAT;
- acceptance of VAT for deduction;
- VAT restoration;
- payment of VAT;
- VAT refund.
The accrual of VAT on transactions recognized as objects of VAT taxation is reflected by the following accounting entry: D-t account. 240110130 (240110172, 240110120) Set of accounts. 230304730 - VAT is charged on transactions recognized as objects of VAT taxation, for example, when performing work (rendering services), selling non-financial assets, leasing property.
In this case, VAT, regardless of the object of taxation, is transferred to the budget under Article 130 of the Classification of Operations of the General Government Sector (KOSGU). This requirement applies to payments, and not to accruals, therefore a budget institution can charge VAT according to different KOSGU codes (depending on the transaction), but must pay using a single KOSGU code. However, to simplify accounting, it is better to charge and pay VAT using a single KOSGU code. Due to the lack of official clarification on this issue, it is advisable to agree on the procedure for reflecting VAT with the founder and consolidate it in the accounting policy of the institution.
If a budgetary institution performs the duties of a tax agent for VAT (for example, when leasing state property), then the following accounting entry is formed: D-t account. 30224830 (30226830, 30225830) Set of accounts. 30304730 - VAT has been accrued on the transactions of the tax agent, subject to transfer to the budget.
In turn, the accrual of VAT when performing construction and installation work for one’s own consumption is reflected by posting: D-t inc. 21001560 Set of accounts. 30304730 - VAT is charged when performing construction and installation work for own consumption.
If the seller (contractor) receives an advance payment for upcoming deliveries, then within five calendar days he is obliged to issue an invoice to the buyer (customer) (Clause 3 of Article 168 of the Tax Code of the Russian Federation). The accrual of VAT on the received prepayment amount is reflected in accounting by the posting: D-t inc. 21001560 Set of accounts. 30304730 - VAT is charged on an advance received by a budgetary institution for upcoming deliveries.
When shipping goods (performing work, providing services) on account of the advance received, as well as when terminating the contract and returning the advance to the buyer (customer), the seller (contractor) deducts the VAT previously accrued on the advance (clauses 8 and 5 of Art. 171 of the Tax Code of the Russian Federation): D-t. 30304830 Set of accounts. 21001660 - VAT previously accrued on the advance received has been accepted for deduction.
"Input" VAT should be reflected on the account. 21001 “Calculations for VAT on acquired material assets, works, services”, if the acquired goods (works, services, property rights) will be used as part of activities subject to VAT (clause 224 of the Instructions to the Unified Chart of Accounts N 157n). Otherwise, the tax must be included in the cost of the acquired property (work, services). In accounting, “input” VAT is reflected by the following entry: D-t inc. 21001560 Set of accounts. 30221730 (30224730, 30226730, 30225730, etc.) - reflects the amount of tax presented to the budgetary institution by the supplier (contractor) for purchased goods (work, services, property rights) (clause 112 of the Instruction, approved by the Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n "On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application" (hereinafter referred to as Instruction N 174n)).
The deduction of “input” VAT amounts is reflected in the following accounting entry: D-t. 30304830 Set of accounts. 21001660 - accepted for VAT deduction by a budgetary institution.
Write-off of “input” VAT amounts on the increase in the cost of non-financial assets, works, services (in terms of the cost of finished products, works, services) is reflected by the following entry: D-t account. 10960221 (10960225, 10960226) Set of accounts. 21001660 - “input” VAT on the increase in the value of non-financial assets (work, services) is written off.
If any expenses for income tax purposes are accepted according to standards (for example, entertainment expenses), then a VAT deduction can be applied only within the limits of these standards (clause 7 of Article 171 of the Tax Code of the Russian Federation). The remaining amount of “input” VAT must be written off as expenses: D-t inc. 40120222 (40120226) Set of accounts. 21001660 - “input” VAT on excess expenses was written off (clauses 113 and 153 of Instruction No. 174n).
VAT restoration is reflected in the following transactions:
Dt sch. 21001560 Set of accounts. 30304730 - “input” VAT, previously accepted for deduction, has been restored;
Dt sch. 40120222 (40120226) Set of accounts. 21001660 - the restored VAT amount has been written off.
The transfer of VAT to the budget is reflected as follows:
- VAT accrued when performing own operations - decrease in income under Article 130 “Income from the provision of paid services (work)” of KOSGU;
- VAT accrued when performing the duties of a tax agent - according to the KOSGU article for which the institution incurred expenditure obligations. For example, when performing the duties of a tax agent when leasing property under subarticle 224 “Rent for the use of property” of the KOSGU.
In accounting, when transferring VAT to the budget, the following entry is generated:
Dt sch. 30304830 Set of accounts. 20111610 - VAT paid;
K-t sch. 17 (KOSGU code) - the withdrawal of funds from the institution’s account is reflected (when transferring VAT to reduce KOSGU income items);
K-t sch. 18 (KOSGU code) - the withdrawal of funds from the institution’s account is reflected (when transferring VAT on tax agent transactions) (clause 133 of Instruction No. 174n, Instruction to the Unified Chart of Accounts No. 157n (account 20101, 30300, off-balance sheet accounts 17 and 18)) .
In case of VAT refund from the budget, accounting entries:
Dt sch. 20111510 Set of accounts. 30304730 - refundable VAT amounts were returned to the account of the budgetary institution;
Dt sch. 17 (KOSGU code) - reflects the receipt of funds into the account of a budgetary institution;
Dt sch. 30303830 (30305830) Set of accounts. 30304730 - VAT amounts for reimbursement are offset against the institution’s payments for other taxes (clauses 131 - 133 of Instruction No. 174n, Instruction to the Unified Chart of Accounts No. 157n (account 20101, 30300, off-balance sheet account 17)).
Reflection in accounting of the amounts of “input” VAT presented by the supplier (performer) when transferring an advance (partial payment) by a budgetary institution is reflected by posting (if there is an invoice for the advance payment of the seller (performer)): D-t inc. 30304830 Set of accounts. 21001660, subaccount “Calculations for VAT on advances issued” - VAT paid to the supplier as part of the advance is accepted for deduction.
Restoration of VAT accepted for deduction by a budgetary institution from an advance issued is reflected in accounting entries:
Dt sch. 21001560 Set of accounts. 30234730 (30231730, 30226730) - “input” VAT on capitalized goods (work, services) is taken into account;
Dt sch. 21001560, subaccount "Calculations for VAT on advances issued", Set of accounts. 30304730 - VAT, previously accepted for deduction from the advance payment, has been restored;
Dt sch. 30304830 Set of accounts. 21001660 - accepted for deduction of “input” VAT on registered goods (works, services) (clauses 112, 113, 131, 133 of Instruction No. 174n).
Let's consider an example of accounting for transactions subject to VAT in budgetary institutions.

Example. The budgetary institution "University" (buyer) and the limited liability company (LLC) "Moksha" (seller) entered into an agreement for the supply of materials. The University acquires inventories for use in income-generating activities subject to VAT.
According to the supply agreement, Moksha LLC ships materials to the budgetary institution "University" on a 20% prepayment basis. In May 2014, towards the upcoming delivery, the “University” transferred an advance to the seller in the amount of 11,800 rubles. (including VAT - 1800 rubles). In June 2014, the University capitalized inventory supplied by Moksha LLC. The cost of materials under the contract was 59,000 rubles. (including VAT - 9000 rubles).
In the accounting of a budgetary institution, accounting entries will be reflected as follows.
In May 2014 - at the time of transfer of the prepayment:
Dt sch. 220634560 Set of accounts. 220111610 - 11,800 rub. - an advance payment has been made towards the upcoming supply of materials;
K-t sch. 18 (KOSGU code 340) - 11,800 rub. - the withdrawal of funds from the institution’s account is reflected.
After receiving an invoice from the supplier for the amount of the advance, the following entries are reflected in the institution’s accounting:
Dt sch. 230304830 Set of accounts. 221001660, subaccount “Calculations for VAT on advances issued” - 1800 rubles. - VAT transferred to the supplier as part of the advance payment is accepted for deduction.
In June 2014, the following entries were created in the accounting of a budgetary institution:
Dt sch. 210536340 Set of accounts. 230234730 - 50,000 rub. - inventories are capitalized;
Dt sch. 221001560 Set of accounts. 230234730 - 9000 rub. - “input” VAT on capitalized materials is taken into account;
Dt sch. 221001560, subaccount "Calculations for VAT on advances issued", Set of accounts. 230304730 - 1800 rub. - VAT on advance payment, previously accepted for deduction, has been restored;
Dt sch. 230304830 Set of accounts. 221001660 - 9000 rub. - “input” VAT on capitalized inventories has been accepted for deduction;
Dt sch. 230234830 Set of accounts. 220634660 - 11,800 rub. - the advance payment transferred to the supplier is credited;
Dt sch. 230234830 Set of accounts. 220111610 - 47,200 rub. (59,000 rubles - 11,800 rubles) - the debt to the supplier is repaid;
K-t sch. 18 (KOSGU code 340) - 47,200 rub. - the withdrawal of funds from the institution’s account is reflected.

It is important to note that when calculating income tax, VAT amounts charged to buyers upon the sale of goods (work, services, property rights) are not taken into account in taxable income (clause 19 of Article 270 of the Tax Code of the Russian Federation). “Input” VAT also does not affect the calculation of income tax. This is due to the fact that the amounts of “input” tax presented Russian organizations, are accepted for deduction (clause 1 of Article 171 of the Tax Code of the Russian Federation). However, there are exceptions. Thus, in some cases, the amount of “input” VAT must be included in the cost of purchased goods (work, services). As a result, the VAT amount will be included in expenses when reflected in tax accounting.

Bibliography

1. Bespalov M.V. Tax planning and tax optimization: main goals, objectives and principles of implementation // Accounting in budgetary and non-profit organizations. 2013. N 23. P. 26 - 32.
2. Bespalov M.V. General rules and features of filling out and processing invoices taking into account the latest changes // Taxes and Finance. 2010. N 4. P. 6 - 14.
3. Bespalov M.V. Features of accounting of funds in autonomous, budgetary and government institutions // Accounting in budgetary and non-profit organizations. 2013. N 14. P. 2 - 9.
4. Bespalov M.V. Features of the VAT refund mechanism taking into account changes in tax legislation in 2010 // Accountant and Law. 2010. N 5. P. 2 - 6.
5. Tax Code of the Russian Federation (part one): the federal law dated July 31, 1998 N 146-FZ.
6. Tax Code of the Russian Federation (part two): Federal Law of 05.08.2000 N 117-FZ.
7. On accounting: Federal Law of December 6, 2011 N 402-FZ.
8. On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application: Order of the Ministry of Finance of Russia dated 12/01/2010 N 157n.
9. On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application: Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.
10. URL: http://budget.1gl.ru.
11. URL: http://www.consultant.ru.