Refund of advance payment from supplier: accounting and tax accounting. Refund of advance payment from supplier: accounting and tax accounting Deduction of VAT from advance payment

There are two options for VAT recovery.

Reinstatement of VAT that was paid earlier. In this case, the VAT amount is returned to the account of the payer organization.

Restoration, when the payer organization must pay the tax that the budget has submitted for reimbursement.

Both options have the same term, but the meaning is opposite. You can see the difference by analyzing the VAT on advances when we receive them and when we transfer them. When receiving an advance from a counterparty, obligations arise to pay VAT on the transferred amount. Also, the obligation to pay VAT arises from the sale of goods upon sale. A VAT refund is provided for the received advance payment upon presentation for reimbursement (recovery). When transferring an advance payment to a supplier, it is also possible to recover VAT from the specified amount; on this basis, the total amount of tax is reduced. Subsequently, after receiving the goods, you will need to transfer VAT to the budget (so that the refund does not repeat). We propose to analyze in detail how VAT is restored from the received advance payment, which was transferred by the buyer counterparty.

The program will automatically recognize the received payment as an advance payment and generate the necessary transactions:

Please note that VAT accounting transactions are created by the “Invoice” document. It can be generated either when an advance is received on the account, or through special processing at the end of the accounting period (month).

Let's create an invoice issued based on receipt to the bank account:

Let's check the wiring:

When creating the “Implementation” document, the advance payment should be generated automatically. You can check using the implementation transactions:

The “Invoice” document itself, created upon implementation, does not create any postings, but reflects the movement of VAT in other important accounting registers.

The VAT recovery process is reflected through the document “Creating purchase ledger entries”:

In this case, filling out the “Received Advances” tab in 1C occurs automatically. All amounts for received advance payments that can be submitted for VAT recovery are reflected here:

Checking the wiring:

You can track the results of routine VAT accounting operations by generating the “Sales Book” and “Purchases Book” reports:

If you go to the “Sales Book” report, then for one counterparty-buyer there will be two records reflected for the accounting period (month) for the received advance and the created sales:

If you look at the “Purchases Book” report, the same counterparty will appear here, and the entry for it will compensate advance payment in the sales book.

The same amount will be reflected in all entries. It follows from this that payment of VAT to the budget will be one-time. By generating the “Turnover balance sheet” report, you can check the closure of account 76. AB (VAT on advances and prepayments):

From advance payments from suppliers, VAT recovery in the 1C 8.3 program occurs in a similar way. In this case, documents must be generated in the following order:

Debiting from the current account.

Invoice for advance payment received from the supplier.

Purchase Invoice.

Invoice against delivery note.

The only difference from the previous option is that VAT is restored according to the document “Creating sales book entries”.

The document “Purchase Book” will reflect the records of the advance payment and receipt:

And in the “Sales Book” an entry about VAT restoration will be displayed:

VAT on advance payments to suppliers is accounted for in account 76.VA (VAT on advances and prepayments issued), the movement of which can be viewed in balance sheet:

A few more nuances when VAT can be restored:

When selling products at retail (excluding VAT), intended for sale at a rate of 18%. In this case, it is necessary to restore (return to the budget) the VAT on the material used in production.

If the tax office recognizes the supplier’s “Invoice” document as invalid or lost.

There are also reverse situations when an organization can restore previously paid VAT. For reflection in the 1C program there is a standard document “VAT Restoration”:

This document, in fact, is a corrective document for the purchase book and sales book, depending on the purpose of VAT recovery. For example, the amount of recovered VAT can be written off to the expense account:

In this case, the restored VAT will be reflected in the “Sales Book” document as an entry on an additional sheet.

Let's look at an example.

Let's say Trading Company Dom LLC signed an additional agreement to Agreement No. 79 dated December 20, 2012. for the provision of services for setting up a local area network, in accordance with which the price of services has changed. The price of services decreased under the contract by 50,000 rubles.

Before signing the additional agreement, Barka Architectural Workshop LLC made a 100% prepayment for services. In this regard, Dom Trading Company LLC must partially return the previously transferred advance payment to the buyer and reflect it in the Income and Expense Accounting Book. To do this, in 1C 8.2 you need to formalize the following operations:

• Operation No. 1 to return the advance payment to the buyer for services.
• Check accounting entries, formed by documents.
• Create a Book of Income and Expenses and check its completion.

Parameters for performing Operation No. 1:

Step 1. Refund of advance payment to buyer

Let's study the features of filling out the document “Write-off from a current account”, transaction type 8.2:

• field Amount – payment amount in accordance with the bank statement;
• field Input number and Input date – number and date of the payment order on the basis of which the advance payment was returned to the buyer. This field must be filled in because... this information falls into the Book of Income and Expenses in Column 2 Date and number of the primary document;
• field Agreement – ​​agreement with the buyer on the basis of which the return is made Money. It is advisable to fill out this field, since this information falls into the Book of Income and Expenses in Column 3 Contents of the transaction:

Postings for the return of advances in accounting

Document Debiting from current account generates transactions for the return of the advance:

Postings for the return of advance payments in tax accounting

The following entries will be generated in the accumulation register according to the simplified tax system:

• In the accumulation register, the Book of Accounting for Income and Expenses (Section I), information is registered on the income accounted for under the simplified tax system, which will be reflected in Section I of the report Book of Accounting for Income and Expenses under the simplified tax system in column 4 “Income - total” and column 5 “incl. . income taken into account when calculating the tax base.” The entry amount is reflected with a minus:

Step 2. Filling out the Income and Expense Book when returning the advance to the buyer

In our example, it is necessary to reduce income by the amount of the advance payment returned to the buyer. This decrease is reflected in section I – Income and Expenses tab:

Organization at OSNO, in the 4th quarter of 2014. In the VAT reporting, VAT was reflected (accrued) on advances received from the buyer on line 070 of income tax. There was no sale of this prepayment in the 2nd quarter of 2015. the buyer sent a letter asking for his advance payment to be returned to his bank account. The advance payment occurred in the 2nd quarter of 2015. How to correctly reflect this operation in accounting and tax accounting, as well as in the VAT return for the 2nd quarter of 2015. in the books of purchases and sales. If possible, with examples and in more detail! Thank you in advance!

Reflect the advance refund operation in accounting as follows:

– the advance amount was returned to the buyer;

– the amount of VAT accrued and paid from the prepayment amount is accepted for deduction.

You can deduct the amount of VAT previously accrued on the advance payment after, but no later than one year after the change or termination of the contract. A prerequisite for deducting VAT in this case is the payment of tax on advances to the budget.

To justify the deduction, the invoice previously issued for the advance received must be recorded in the purchase ledger with the note “Advance Refund.” In this case, in column 7 of the purchase book, indicate the details of the document confirming the return of the advance payment to the buyer. The registration period for such an invoice in the purchase book is also limited to one year (from the date of return of the advance payment). You can confirm your right to a deduction using documents indicating the termination (change of conditions) of the contract and the return of funds to the buyer.

The amount of VAT to be deducted is reflected on line 120 of section 3 of the VAT return. Information from the purchase book is reflected in section 8 of the VAT return. The procedure for filling out the lines of Section 8 is given below, in recommendation No. 3.

The rationale for this position is given below in the materials of the Glavbukh System

VAT deduction from advance payment

The seller (executor) can deduct tax amounts previously accrued from the advance payment:*

• if the goods for which advance payment has been received have been shipped. Or the work is completed, the services are provided. Submit the tax for deduction on the date of shipment, regardless of whether the title has passed from the supplier to the buyer or not (clause 8 of Article 171, clause 6 of Article 172 of the Tax Code of the Russian Federation);
• if the parties terminated or changed the contract under which the advance payment was received, and the supplier returned the advance to the buyer. Submit the tax for deduction after the return of the advance payment is reflected in your accounting, but no later than one year after the change or termination of the contract (clause 4 of Article 172 of the Tax Code of the Russian Federation). A prerequisite for deducting VAT in this case is the payment of tax on advances to the budget (clause 5 of Article 171 of the Tax Code of the Russian Federation).* Moreover, if the supplier received and returned the advance within one quarter, then he has the right to accept tax deduction in the same quarter tax period(letter of the Federal Tax Service of Russia dated May 24, 2010 No. ШС-37-3/2447 (agreed with the Ministry of Finance of Russia)).

An example of reflecting VAT transactions in accounting when returning an advance received*

In the third quarter (September), JSC "Production Company "Master"" received from JSC "Alfa" a 100 percent prepayment under the purchase and sale agreement finished products. The advance amounted to 118,000 rubles. (including VAT – 18,000 rubles).

According to the terms of the contract, finished products should be shipped to Alpha in the fourth quarter (October).

The amount of VAT calculated from the prepayment is reflected in the declaration for the third quarter (September) and paid to the budget in October.

By the deadline established in the contract, “Master” did not manage to produce the required quantity of products and did not deliver. On November 1, the contract between “Master” and “Alpha” was terminated. On the same day, “Master” returned to “Alfa” the advance received in the amount of 118,000 rubles. (including VAT – 18,000 rubles).

To account for settlements with customers on advances received, the “Masters” accountant uses the subaccount “Settlements on advances received”, opened to account 62.

The “Master” accountant reflected the operation to return the advance in accounting as follows:*

Debit 62 subaccount “Settlements on advances received” Credit 51
– 118,000 rub. – the advance amount was returned to the buyer;*

Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “Calculations for VAT on advances received”
– 18,000 rub. – the amount of VAT accrued and paid from the prepayment amount is accepted for deduction.*

Special rules apply for step-by-step advance payment. In this case, determine the amount of the recoverable VAT amount taking into account the terms of the agreement. If the contract stipulates that the advance payment is not included in payment for goods shipped (work performed, services provided) not in full, but in part, then deduct VAT in the same proportional ratio.

If the contract is terminated or its terms are changed, the advance payment (partial payment) may be returned to the buyer. In this case, the amount of VAT accrued from the advance (partial payment) and paid to the budget is accepted for deduction (paragraph 2, clause 5, article 171 of the Tax Code of the Russian Federation).

The deduction is made in full after the return of the advance (partial payment), but no later than a year later (clause 4 of Article 172 of the Tax Code of the Russian Federation). To do this, the selling organization must record all adjustments associated with the return. Do not issue a new invoice for the amount of the returned advance (letter of the Ministry of Finance of Russia dated July 30, 2010 No. 03-07-11/327). To justify the deduction, the invoice previously issued for the advance received (partial payment) must be recorded in the purchase ledger with the note “Return of advance payment.” In this case, in column 7 of the purchase book, indicate the details of the document confirming the return of the advance payment to the buyer (letter of the Ministry of Finance of Russia dated March 24, 2015 No. 03-07-11/16044). The registration period for such an invoice in the purchase book is also limited to one year (from the date of return of the advance (partial payment)). This follows from the provisions of paragraph 21 of Section II of Appendix 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. You can confirm your right to a deduction using documents evidencing the termination (change of terms) of the contract and the return of funds to the buyer (customer).*

Sometimes, when the terms of the contract are changed, the amount of the advance (partial payment) exceeds the new cost of goods (work, services, property rights). For example, if the buyer refuses part of the goods or purchases goods that are subject to VAT at a lower rate than was provided for in the original agreement. If the supplier does not count the unspent part of the advance (partial payment) as payment for future deliveries, he must return it to the buyer (). In this case, you can deduct the amount of VAT accrued for payment to the budget on the amount of excess of the advance payment (partial payment) over the new contract value of the goods. This conclusion follows from the provisions of paragraph 2 of paragraph 5 of Article 171 Tax Code RF.

An example of preparing an invoice and a purchase book when receiving an advance payment for upcoming deliveries. Part of the advance was returned to the buyer after changing the terms of the contract

In the first quarter, the organization received 100% prepayment from the buyer under agreement dated February 9, 2015 No. 342 (payment order dated February 9, 2015 No. 1230). The agreement provides for the supply of a consignment of goods subject to VAT at a rate of 18 percent. Prepayment amount – 35,400 rubles.

In the same tax period, the organization’s accountant issued an invoice for the amount of the advance, registered it in the sales book and charged VAT payable to the budget in the amount of 5,400 rubles. (RUB 35,400 ? 18/118). In April, this amount was transferred to the budget as part of total VAT payments for the first quarter.

In the second quarter, the organizations signed an additional agreement to the original agreement. The document stipulates that the buyer refuses the initial order and purchases goods that are subject to VAT at a rate of 10 percent. The contractual cost of goods that the organization must supply taking into account the additional agreement is 29,700 rubles. (including VAT (10%) - 2700 rubles). In this case, the advance received is partially counted towards payment for goods, and partially returned to the buyer.

The excess of the prepayment over the new contract price of the goods is 5,700 rubles. (RUB 35,400 – RUB 29,700). In April, the organization transferred this amount to the buyer’s bank account. The amount of VAT paid to the budget on part of the returned advance is 869 rubles. (5700 rub. ? 18/118). The organization has the right to present this amount for deduction in the second quarter. To take advantage of the deduction, the accountant registered an invoice for the advance payment in the purchase book in the amount of 5,700 rubles. (including VAT - 869 rubles) with the note “partial refund of the advance payment under agreement dated February 9, 2015 No. 342.”

In the second quarter, the organization shipped the entire batch of goods provided for in the additional agreement to the buyer. The accountant issued an invoice to the buyer in the amount of RUB 29,700. (including VAT - 2700 rubles) and registered it in the sales book. At the same time, he registered an invoice for the balance of the advance payment in the purchase book in the amount of 29,700 rubles. (RUB 35,400 – RUB 5,700), including VAT – RUB 4,531. (RUB 29,700 ? 18/118). The organization has the right to accept this amount for deduction in the second quarter.

Olga Tsibizova,

Head of Indirect Taxes Department

tax and customs tariff policy of the Ministry of Finance of Russia

Sections 8 and 9

Section 8 reflects information from the purchase book. That is, data on received invoices. But only those for which the right to deduction arose in the reporting quarter.

This section is completed by taxpayers and tax agents. An exception is tax agents who sell seized property by court decision, as well as goods, work, services, property rights foreign organizations that are not tax registered in Russia (clause and article 161 of the Tax Code of the Russian Federation). They do not fill out section 8.

Section 9 reflects information from the sales book. That is, data on issued invoices. But only for those transactions that increase the tax base of the reporting quarter.

An advance or prepayment is a payment that is received by the supplier (seller) before the date of actual shipment of products or before the provision of services (clause 1 of Article 487 of the Civil Code). If the supplier (performer) has not fulfilled its obligations within the period established by the contract, then it must return the funds received from the buyer (customer). How to reflect such a refund of advance payment from the supplier in the buyer’s accounting and tax records?

Accounting

To keep records of advances issued to other enterprises, the purchasing enterprise uses subaccount 60-2 “Calculations for advances issued.” The debit of this subaccount reflects the occurrence accounts receivable(transfer of advance), on a loan - repayment or write-off of debt.

On February 10, 2014, Kalina LLC transferred an advance payment for goods in the amount of RUB 236,000 to Ryabina LLC. According to the terms of the contract, the delivery of goods was to occur before April 10, 2014.

However, the delivery never took place. LLC "Kalina" turned to LLC "Ryabina" with a demand to return the transferred prepayment. On April 15, the prepayment was returned to the account of Kalina LLC.

The return of the prepayment from the supplier will be reflected by the following posting:

Debit 51 – Credit 60-2 – in the amount of 236,000 rubles. – return of advance payment from the supplier.

The presence or absence of other entries depends on whether VAT was deducted from the advance payment issued or not.

VAT accounting

When receiving an advance from the buyer, the supplier must charge VAT (at the calculated rate of 18/118 or 10/110, the tax base– the amount of the prepayment) and pay it to the budget (Article 154 of the Tax Code). Also, the seller must issue an invoice and send it to the buyer within five days (Article 168 of the Tax Code).

In turn, the buyer, having received an invoice issued by the seller for advance payment, has the right to accept VAT for deduction without waiting for the moment of receipt of the goods (if the goods will be used in transactions subject to VAT and the supply agreement contains a condition for advance payment, clause 9 of Art. 172 NK).

This is not an obligation, but a right of the buyer, which allows you to quickly exercise the right to deduction if the transfer of the advance payment and the shipment of the goods were in different quarters.

Continuing our previous example, we can imagine 2 possible situations:

1. Kalina LLC did not accept VAT from the advance payment for deduction. Then, when the prepayment is returned, there will be no additional transactions.

2. Kalina LLC received an invoice and accepted VAT from the advance payment issued for deduction:

Debit 68-2 – Credit 76VA – in the amount of 36,000 rubles. – accepted for deduction of VAT on the advance payment issued (in 1C: Accounting, enter the statement where the advance was paid, then in Operations “Enter based on”, select “Invoice received”).

In this case, when returning the advance, the VAT accepted for deduction must be restored.

Debit 76VA – Credit 68-2 – in the amount of 36,000 rubles. – VAT, previously accepted for deduction, has been restored

Please note: the right to deduct VAT from advances issued can be used selectively, depending on the situation - the advance was closed with shipment in the same quarter or not.

Tax accounting

From the point of view of calculating income tax, return of advance payment from the supplier tax consequences does not entail. This is due to the fact that when making an advance payment, the buyer does not incur any expenses.

For organizations and individual entrepreneurs working on the simplified tax system, the return of an advance from a supplier does not entail tax consequences. Despite the use of the cash method, no expenses arise when transferring prepayments, because materials have not yet been received, goods, services have not been provided, etc. Therefore, the returned advance is not recorded in KUDiR, and in the accounting (in the bank statement) there must be a note clarifying the meaning of the transfer of money received.

Read more about deducting VAT from advances transferred to the supplier. How to take into account cash bonuses (discounts) provided by the supplier.

What system do you work with your suppliers on – advance payments or post-payment? Please share in the comments!

How to reflect the return of an advance received from a buyer in 1C: Accounting 8 (rev. 3.0)?

Answer:

In the case of cash payment from the buyer, the return of advance amounts is processed using the RKO document, and in case of non-cash transfer of funds to the seller’s bank account - by any payment document with the payment type “Return to buyer”. Return documents can be drawn up on the basis of those documents for which advance payments from the buyer were taken into account or as part of an agreement concluded with the buyer.

To process a refund of an advance payment received from a buyer in the 1C: Accounting 8 program, follow these steps (Fig. 1):

1. Call from the menu: Bank and cash desk– Bank – Money orders.
2. Click the "Create" button and select the "Return to buyer" operation type.
3. In the document that opens " Payment order" select the type of operation "Return to buyer" and fill in its fields.
4. Next, click on the hyperlink “Enter a debit document from the current account.” In this case, the document “Write-off from the current account” appears, in which the default fields are filled in from the base document. If necessary, they can be adjusted.
5. In the “Debt repayment” field, you can select one of three options – “Automatically”, “By document” and “Do not repay”. When returning an advance payment to the buyer, you can select, for example, the “According to document” option. In this case, in the “Select documents for settlements with counterparties” window, a document of receipt to the current account on which the debt (advance payment) is recorded will appear (Fig. 2).
6. At the time of registration bank statement Check the "Confirmed by bank statement" checkbox and post the document. As a result of posting the document “Write-off from current account” with the type of operation “Return to buyer”, the debt (for the advance received) to the buyer will be repaid (Fig. 3).