Reconciliation of the VAT declaration with the purchase book and sales book in 1C: Accounting 3.0

For the VAT declaration, several dozen control ratios are legally established to check the correctness of completion.

When filling out and checking a VAT return, you should always take into account the specifics of VAT accounting in each individual organization (application of different VAT rates, maintaining separate VAT accounting, etc.) and draw up algorithms for controlling VAT accounting in accordance with the existing features. In this example, we will consider an organization using OSNO, operating only with a VAT rate of 18%.

In the 1C: Enterprise Accounting 3.0 program, a special verification module is built into the regulated report “VAT Declaration”:

If there are errors in the control ratios, the form provides a list of only erroneous ratios.

Also, when filling out a VAT return, 1C users are recommended to report “Analysis of the state of tax accounting for VAT”. This report is intended to verify the correctness of registration of business activities in terms of VAT, filling out the purchase book and sales book, and filling out the tax return. The report shows current data after all regulatory operations for VAT accounting have been carried out.

The report presents the structure of the tax base for VAT. Individual blocks of the scheme reflect the accrual or deduction of VAT. The yellow background shows the amounts of calculated VAT, and the gray background shows the amounts of non-calculated VAT.

How to check your VAT return before submitting it?

By clicking on each individual block, you can view its transcript.

The tax return analyzes Section 3:

1. Dt 62.01×18/118 = Line code 10, Column 5 “Tax amount in rubles”;
2. Dt 62.01×100/118 = Line code 10, Column 3 “Tax base in rubles.”

3. SALT Kt 62.02×18/118 = Dt 76AV (in the tax return this corresponds to line 070 of section 3, column 5 “Tax amount in rubles”);

SALT Kt 62.02 (in the tax return this corresponds to line 070 of section 3, column 3 “Tax base in rubles”).

4. In SALT account 19 there should be no balances at the end of the period (in the declaration this is line 120, section 3, column 3 “Tax amount in rubles”;

5. Dt 68.02 (forming SALT) = Section 8: information from the purchase book Line 190;

6. Kt 68.02 (we form SALT) = Section 9: information from the sales book Line 260.

If there is other income in the practical activities of the organization, then when selling goods, works and services, the proceeds for which are classified as other income, output VAT is accounted for in account 91.02 (see below for an example of RT&U entries for other income).

For further analysis of VAT calculated on other income, you can use the analysis of account 91.02 or account 68.02. When analyzing account 91.02, you need to pay attention to the revolutions according to Dt 68, and when analyzing account 68.02 - to the revolutions according to Kt 91.

In the declaration, the reflection of VAT data on accounts 91.01 and 91.02 can be tracked as follows:

1. (SALT Kt 90.01.1 + SALT Kt 91.01) x 100/118 = line 10, section 3, column 3 “Tax base in rubles”;
2. (SALT Kt 90.01.1 + SALT Kt 91.01) x 18/118 = line 10, section 3, column 5 “Tax amount in rubles”;

You can also analyze the data in line 10, column 5 “Tax amount in rubles”, taking into account account 91.02, which reflects VAT calculated on other income:

OSV Dt 90.03 + analysis of account 91.02 (revolutions Dt 68).

I hope this article was useful to you. If you still have questions, SITEK specialists are always ready to provide advice on working with the program.

____________________________________________________________________________
Author of the article: Specialist of the support department Anna Alexandrova. Article updated 09.26.2016

Checking the VAT return

All organizations that pay Value Added Tax are required to calculate the amount of tax and submit a declaration by the 25th of the quarter. Let us remind you that the VAT return is submitted only! electronic. From January 1, 2016, if the declaration is submitted in paper form, it is considered not submitted.

Any tax accountant must learn how to calculate VAT using a balance sheet (SALT).

Below we will describe how to do this.

1. Use the VAT Accounting Assistant to process all invoices (including advance invoices).
2. Generate SALT for the quarter.
3. Pay attention to account 62.02 - these are advances received; this account must be reconciled with SALT in account 76.AB.

There are several cases when VAT is not calculated for payment of advances received; these are cases prescribed in Article 154 of the Tax Code of the Russian Federation.

If your transactions do not fall under the scope of this article, VAT on advances received should be recorded under Dt 76 of the account (see turnover by counterparties in SALT Kt 62.02).

1. Create an analysis of account 19. Only the amount in correspondence with account 68 should be taken into account.

So the calculation: Turnover by Dt 90.03(sales tax) + Turnover Dt 76.AV(tax payable on advances received) + Turnover Dt 76.VA(reinstated tax on advances issued in the previous period) - Turnover by Kt 19(input VAT from the supplier: remember point 4 described above) - Turnover by Kt 76.AV(recovered VAT on advances received) - Turnover by Kt 76.VA(tax deductible on transferred advances)

As a result of these calculations, you will get the amount of your tax.

(if your organization also carried out sales through 91 accounts during this period, you must add the amount of tax that was posted through the transaction Dt 91.02 Kt 68.02)

/ "Accounting encyclopedia "Profirosta"
09.10.2017

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Look for related operations in them, next to which there is a possible error code “2”, and explain the inconsistencies. In some cases, one table may be attached to the requirement. For example, the seller declared in the declaration the deduction of advance VAT, but the declaration does not contain data on its accrual. The inspection will send such a seller a table with an extract from section 8 “Information from the purchase book...”, where the registered invoice for the advance payment with error code “2” will be indicated. Check whether you charged VAT on the advance, in what period and whether this is reflected in the VAT return. Having received an email from the Federal Tax Service Inspectorate about the provision of explanations, the payer may not send the receipt himself, but entrust this to his authorized representative Code “3”. Inconsistency of data about one transaction in parts 1 and 2 of the log of issued and received invoices.

Explanation of VAT line 130 and 90

Add to favoritesSend by email Line 090 of the VAT return in section 3 must be completed when restoring the tax, if the taxpayer-buyer uses the right to deduct “advance” VAT when transferring an advance payment to the supplier. Let's consider how to correctly formulate such a tax amount and reflect it in the declaration.
Application of VAT deduction on advances to the supplier Restoration of VAT on advances to the supplier The procedure for filling out line 090 of the VAT return Results Application of VAT deduction on advances to the supplier Provisions of paragraph 12 of Art. 171 of the Tax Code of the Russian Federation provides the taxpayer with the right to apply a tax deduction for VAT amounts included in advances transferred to suppliers. The mandatory conditions for applying the deduction are the following points (clause.
9 tbsp.

Explanations for VAT returns from 2017

VAT differences upon prepayment, No. 3

• New forms of VAT accounting have appeared: when will they come into force?, No. 3
• New invoices, their accounting journal and books of purchases and sales, No. 3
• Errors in invoices? Needs to be fixed, No. 3
• Does the amount difference increase the VAT base, No. 3
• Optimization of VAT for non-trading organizations, No. 2
• Prepayment and shipment in one quarter: what to do with VAT?, No. 2
• Internet conference on VAT amendments: report, No. 1
• 2011

1. October VAT amendments are transferred to the declaration, No. 24
2. We calculate the VAT base and deductions when the price is in foreign currency or in yuan. e., No. 21
3. Adjustment invoice form: gift from the Federal Tax Service, No. 20
4. Agreement in

How to fill out line 090 of section 3 of the VAT return

• Preparation of VAT report, No. 19
• VAT upon assignment of a claim, No. 18
• YOU also put in a word about VAT deductions for inseparable improvements, No. 17
• Update of VAT accounting documents, No. 17
• New rules for VAT document flow and more, No. 16
• Revelations from YOU about VAT rates and deductions, No. 16
• When to charge VAT and when to deduct: conclusions of the Supreme Court, No. 15
• What to do if you receive an adjustment invoice instead of a corrected one or vice versa, No. 13
• Main VAT document: correctly and on time, No. 11
• Fill out an invoice? Easy!, No. 8
• Near zero, or at what rate to charge VAT when working with international organizations, No. 8
• During an on-site inspection, the VAT refunded by camera was taken away: what to do?, No. 6
• Fill out an invoice? Elementary!, No. 4
• 2013

Announcement

Tax Code of the Russian Federation. Submitting an updated declaration as part of a desk audit of the primary declaration before drawing up the report is equivalent to correcting independently discovered errors. After all, since the desk inspection report has not yet been drawn up, the errors discovered by the inspectors have not been recorded. Letter of the Federal Tax Service dated November 20, 2015 No. ED-4-15/20327.

Attention

And if, for example, he considers that you have underestimated the tax base and underpaid the tax, you will be fined by the tax authority. 122 of the Tax Code of the Russian Federation. Sometimes inspectors frighten officials of the organization with an administrative fine in the amount of 2,000 to 4,000 rubles.

Camera: we provide explanations on the VAT declaration

It is conducted for intermediary operations, as well as for operations of developers and forwarders (if they include only their remuneration in revenue). For example, an intermediary commission agent must register in part 2 of the accounting journal an invoice received from the principal.

And invoices issued to customers must be reflected in part 1 of the accounting journal. Data on invoices received and issued within the same intermediary transaction must be comparable.
If there are discrepancies, the inspection will attach to its request a table with an extract from section 10 “Information from the log of issued invoices” and/or a table with an extract from section 11 “Information from the log of received invoices” indicating information on “problematic » operations by entering code “3” in the corresponding lines. Code "4".

In section 3 of the VAT return, the indicator in column 3, line 200 “Total amount of tax payable to the budget under section 3” must be equal to the difference between the indicator in column 5, line 110 “Total amount of tax calculated taking into account the restored tax amounts...” and the indicator in column 3 line 190 “Total amount of tax subject to deduction” RUB 80,000.00.<

VAT exempt, No. 15

• Let's continue the conversation: we solve VAT issues together, No. 15
• VAT on reimbursement of transportation costs, No. 14
• We solve VAT issues together, No. 14
• How to correct errors in VAT reporting, No. 13
• Special intermediary and invoice journal, No. 12
• Invoice for VAT from inter-price difference: attention to the amount of tax!, No. 12
• VAT deduction: immediately or later?, No. 11
• 10% or 18%? How to determine the VAT rate when selling a toy with a logo, No. 11
• Some consequences of transferring VAT deductions, No. 11
• We accept VAT for deduction in parts, No. 11
• Camera revealed a deduction for an incorrect VAT rate: what to do, No. 7
• And again about VAT, No. 6
• “Non-competitive” sale to a bankrupt: is there VAT?, No. 6
• VAT: tips and solutions on deductions and accruals, No. 5
• 2014

Explanation of VAT on pages 130 and 090

Tax Code of the Russian Federation. And if you received a request to submit documents, but did not comply with it on time, the organization may be fined 200 rubles. for each document not submitted. 1 tbsp. 126 of the Tax Code of the Russian Federation. Other articles from the magazine "MAIN BOOK" on the topic "VAT - accrual / deduction / refund": 2018

1. Deduction of VAT from the seller when returning goods by simplifier, No. 8
2. The transaction was declared invalid: in what period should VAT be adjusted, No. 7
3. Safe share of VAT deductions, No. 6
4. How can sellers - participants in the tax-free system fill out a VAT return, No. 3
5. Address in the invoice: regular clarifications from the Ministry of Finance, No. 3
6. VAT amendments: what to prepare for, No. 1

2017
Cost of purchases according to the invoice, difference in cost according to the adjustment invoice (including tax), in the currency of the invoice (Page 170) Amount of tax according to the invoice, difference in the amount of tax according to the adjustment invoice accepted for deduction , in rub. and Cop. (p. 180) Reference: The code of possible error 1 2 3 4 14 14 18 19 20 99 01 37 08/09/2015 Doubts that cause doubts on 08/19/2015 7713587777 70 800 10 800 4KD errors helps to understand what the tax authorities doubt . Code “4” indicates that an error may have been made when registering the invoice.

It is explained in parentheses exactly which of his data are in doubt. The number in brackets indicates a column in the same table with a dubious indicator 185 01 181Data that raises doubts among tax authorities 09.24.2015 09.24.2015 7716777788 212 400 32 400 4The error code helps to understand what tax officials doubt.

Today, on the Internet and even in specialized magazines, you can easily find information on how to prepare a VAT Declaration in the 1C: Accounting 8, edition 3.0 program. Also, many resources have published articles about the organization of VAT accounting in this program and about the existing VAT accounting checks in the program and ways to find errors.

Therefore, in this article we will not once again describe in detail the principles of organizing VAT accounting in 1C: Accounting 8; we will only recall the main points:

• For VAT accounting, the program uses internal tables, which in 1C terms are called “Accumulation Registers”. These tables contain much more information than in the postings on account 19, which allows you to reflect in the program
• When posting documents, the program first performs movements in the registers, and based on the registers it generates postings for accounts 19 and 68.02;
• VAT reporting is generated ONLY according to register data. Therefore, if the user enters any manual entries into VAT accounts without reflecting them in the registers, these adjustments will not be reflected in the reporting.
• To check the correctness of VAT accounting (including the correspondence of data in registers and transactions), there are built-in reports - Express check of accounting, VAT accounting analysis.

However, the average accountant user is much more accustomed to working with “standard” accounting reports - Balance Sheet, Account Analysis. Therefore, it is natural that the accountant wants to compare the data in these reports with the data in the Declaration - in other words, check the VAT Declaration for turnover. And if the organization has simple VAT accounting - there is no separate accounting, no import/export, then the task of reconciling the Declaration with accounting is quite simple. But if some more complex situations arise in VAT accounting, users already have problems comparing data in accounting and data in the Declaration.

This article is intended to help accountants perform a “self-check” of filling out the VAT Return in the program. Thanks to this article, users will be able to:

• independently check the correctness of filling out the VAT Declaration and compliance of the data in it with accounting data;
• identify places where the data in the program registers diverges from the data in accounting.

Initial data

So, for example, let’s take an organization that is engaged in wholesale trade. The organization purchases goods both on the domestic market and through import. Goods can be sold at rates of 18% and 0%. At the same time, the organization maintains separate VAT accounting.

In the first quarter of 2017, the following transactions were recorded:

1. Advances were issued to suppliers, invoices for advances were generated;
2. Received advances from customers, generated invoices for advances;
3. Goods were purchased for activities subject to 18% VAT;
4. Goods were purchased for activities subject to 0% VAT;
5. Imported goods were purchased, customs VAT was registered;
6. Input VAT has been registered for the services of third-party organizations, which should be distributed to operations at 18% and 0%;
7. A fixed asset was purchased at a VAT rate of 18%, the tax amount must be distributed among operations at different VAT rates;
8. Goods were sold at a VAT rate of 18%;
9. Goods were sold for activities subject to 0% VAT;
10. Some of the goods on which VAT at a rate of 18% was previously accepted for deduction were sold at a rate of 0% - the restoration of VAT accepted for deduction is reflected;
11. The shipment without transfer of ownership and then the sale of shipped goods are reflected;
12. Confirmed 0% rate for sales;
13. Regular VAT operations were completed - sales and purchase book entries were generated, VAT was distributed for transactions at 18% and 0%, purchase book entries were prepared for the 0% rate.

Checking reporting data

1.Verified data

After completing all regulatory VAT operations, the VAT Declaration is completed with us as follows:

Lines 010-100:

Lines 120-210:

Let's start checking the Declaration.

2.Check Section 4

To begin with, since we had sales at a 0% rate, let’s check the completion of Section 4 of the Declaration:

To do this, you need to compare the data in Section 4 with the turnover on account 19 according to the VAT accounting method “Blocked until confirmed 0%” in correspondence with account 68.02. To do this, we will generate an “Account Analysis” report for account 19, setting it to select by accounting method:

The credit turnover on account 68.02 in this report shows us the total amount of tax that “fell” on confirmed sales at a rate of 0%. This amount must match line 120 of Section 4 of the VAT Return.

3.Check Section 3

1. Line 010

This line shows the amounts from the sale of goods, works, services at a rate of 18% and the amount of tax calculated from such transactions. Therefore, the tax amount for this line must correspond the amount of credit turnover on account 68.02 in correspondence with accounts 90.03 and 76.OT(shipments without transfer of title):

1. Line 70

Line 070 indicates the amount of VAT on advances received from customers in the reporting period. Therefore, to check this amount it is necessary to look at credit turnover on account 68.02 in correspondence with account 76.AB:

1. Line 080

The line should reflect the VAT amounts subject to recovery for various transactions. This line includes the amount of VAT on advances to suppliers credited in the reporting period, as well as the amount of VAT recovered when changing the purpose of use of valuables.

VAT on advances to suppliers is accounted for in account 76.VA, so we check the amount of credited VAT against the credit turnover of account 68.02 in correspondence with account 76.VA. The amounts of recovered VAT are reflected in accounting as credit turnover on account 68.02 in correspondence with subaccounts of account 19:

1. Line 090

This line is a clarification to line 080 - the amounts of VAT on advances to suppliers credited in the reporting period are shown separately here:

1. Line 120

How to check line 120 of the VAT return if the organization maintains separate accounting for VAT? The line must reflect the amount of tax on purchased goods, works, services, which is subject to deduction in the reporting period. Therefore, to check the value for this line, you need to turnover on the debit of account 68.02 in correspondence with accounts 19.01, 19.02, 19.03, 19.04, 19.07 subtract turnover on account 19 according to the VAT accounting method “Blocked until confirmation of 0%” in correspondence with account 68.02(the amount indicated in line 120 of Section 4 of the Declaration).

1. Line 130

The line indicates the amount of VAT on advances issued to suppliers in the reporting period. We check the amounts of accrued VAT using debit turnover of account 68.02 in correspondence with account 76.VA:

1. Line 150

Line 150 indicates the amount of VAT paid at customs when importing goods. The value in this line must match debit turnover on account 68.02 in correspondence with account 19.05:

1. Line 160

The line is filled in with the amounts of VAT that our organization paid when importing goods from the countries of the Customs Union. This line is checked against debit turnover of account 68.02 in correspondence with account 19.10:

1. Line 170

And finally, line 170 is filled in with VAT amounts on buyer advances received during the reporting period. This value is reflected in accounting as debit turnover on account 68.02 in correspondence with account 76.AB:

4.Results of the inspection

If we put together all the checks for Section 3 and reflect them in the “Account Analysis” report for account 68.02, we will get this “coloring”:

Based on the results of the audit, we see that all the amounts reflected in the accounting “found” their place in the VAT Declaration. And each line from the Declaration, in turn, can be deciphered by us from the position of reflecting the data in accounting. Thus, we are convinced that all operations in the program are reflected correctly, without errors, the data in the registers and transactions match and, therefore, our VAT reporting is correct and reliable.

Summary

To summarize, you can display the methodology for reconciling the Declaration and accounting data in the form of a table:

Of course, in the 1C: Accounting program 8, ed. 3.0, today a VAT accounting methodology has been implemented, which allows you to reflect even complex and non-standard VAT transactions in the simplest and most user-friendly way. At the same time, the system also contains many checks that help to avoid errors when reflecting transactions. However, unfortunately, everything cannot be foreseen and errors due to human factors can still occur.

The method for checking VAT reporting described in this article will help the user identify the presence of such errors in accounting and understand which sections of VAT accounting need to be double-checked. In addition, this method does not take much time - after spending literally half an hour, the accountant understands whether everything is correctly reflected in the program regarding VAT or whether he needs to double-check some points and start using tools for detailed analysis and searching for VAT errors.

The current form of the VAT return, as well as the fact that it is submitted to the Federal Tax Service in electronic form, allows tax authorities to conduct more in-depth desk audits of the submitted VAT reporting (clause 5 of Article 174 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated 08.20.2015 No. PA-3-17/3169@ ).

After all, now inspectors can not only use control ratios to check the declaration for any inconsistencies in it (Letter of the Federal Tax Service of Russia dated March 23, 2015 No. GD-4-3/4550@), but also cross-check the data specified in your declaration and the declarations of your counterparties.

For example, if the tax authorities discover that in section 8 of the declaration (information from the purchase book) you reflected the invoice data from the supplier, but the supplier himself did not reflect the data of the same invoice in section 9 of the declaration (information from the sales book), then this fact will raise questions among the inspectors, and you will be asked:

• or provide explanations;
• or submit an updated declaration.

Therefore, independently checking the declaration before submitting it to the Federal Tax Service will not be superfluous. After all, a correctly completed VAT return is a guarantee that the amount of tax to be paid/reimbursed is calculated accurately, and, therefore, the tax authorities will not have any complaints about either the declaration itself or the amount received into the budget.

Self-checking of VAT returns

First, use benchmark ratios to check if there are any discrepancies in your return figures.

Secondly, using a special service on the Federal Tax Service website, you can check the details of the counterparty (its tax identification number and checkpoint). This will guarantee that sections 8-12 regarding the indication of these details are filled out correctly.

Thirdly, the option of reconciling VAT data with counterparties is included in many accounting programs. There are also various services that allow you to carry out such a reconciliation. To carry it out, you need to download data from the purchase and sales books, as well as the invoice journal. And if your counterparties are also connected to this service, then the reconciliation will be done automatically. The result may be a message, for example, that the reconciliation was successful and no discrepancies were identified. And discrepancies may also be identified when comparing invoice data. In this case, it makes sense to contact the counterparty and resolve all disagreements before submitting the VAT return.

VAT reconciliation with the tax office

In addition to checking the VAT return, it is also important to reconcile calculations with the budget for this tax.

To check whether all your VAT payments have been received by the budget and whether you have tax debts, submit an application to the Federal Tax Service indicating your desire to conduct a reconciliation. You can submit such an application:

• or on paper;
• or in electronic form (via TKS or through the Personal Account of a legal entity / individual entrepreneur on the Federal Tax Service website).

To generate a reconciliation report, tax authorities have 5 working days from the date of receipt of your application (clause 3.4.3 of the Regulations, approved by Order of the Federal Tax Service of Russia dated 09.09.2005 No. SAE-3-01/444@), after which the report is sent to you for review .

If your data on calculations with the budget for VAT coincides with the data of the Federal Tax Service, then the act is signed without disagreement. If the data does not match, then you must indicate your indicators in the act and return this act to the inspectors in order to then understand the reasons for the discrepancies.

The next VAT tax period is already coming to an end. To prevent the reporting campaign from becoming stressful, it is necessary to regularly and correctly keep records and make the most of the program’s capabilities. About what measures need to be taken in advance so that the process of generating a declaration in the program “1C: Accounting 8” ed. 3.0 did not take much time, and the data in the reporting was correct, read the material from 1C experts.

VAT accounting in the 1C: Accounting 8 program is carried out daily - records of purchase and sales books are generated when entering invoices. But for the correct formation of books of purchases, sales and declarations, it is necessary to check the entered data, perform routine operations, create books of purchases and sales and check VAT accounting. This must be done in the following sequence.

Stage 1. Check the correctness of the entered data and the presence of documents

All originals of primary documents received by the accounting department must be verified with the data already entered into the 1C: Accounting 8 database. This applies to all documents - for admission, for disposal, papers for payment and other transactions. Let's take a closer look at the accounting areas and what you need to pay attention to.

Bank and cash desk. When entering bank documents, make sure that VAT is indicated correctly in the appropriate column. This is necessary for generating advance invoices, since they are generated automatically in the program. If VAT is not indicated in the document Receipt to the current account, then an invoice for advances received will not be generated automatically. You need to pay attention to this same point when entering a document. Receipt at the cash desk.

Receipt of goods, works and services. In the document Receipt of goods and services you need to pay attention to filling out the columns % VAT, VAT. If the VAT amount is indicated incorrectly, the program will not be able to take into account the correct incoming VAT for this receipt. It is also important to register the invoice received from the supplier. The program will not include an unregistered invoice in the purchase book and will not generate accounting entries for deducting input VAT on this purchase.

To register an invoice for received goods, works and services, you must indicate its number in the field Invoice No. and the date in the field from, then click on the button Register. As a result, a document will be created and automatically posted Invoice received.

Sales of goods, works and services. When entering a document Sales of goods and services pay attention to filling out the columns % VAT And VAT, as well as the generation of an invoice based on it. If these columns are filled in incorrectly, the program will not be able to correctly calculate VAT payable to the budget for this document. Similar to document P transfer of goods and services you need to register an invoice. If this is not done, the program will take this operation into account when generating entries for the sales book, but the number and date of the primary document will be indicated in the sales book. This is not a violation of the procedure for issuing invoices if goods (work, services), property rights are sold to persons who are not VAT payers, and to taxpayers exempt from the duties of a taxpayer, with the written consent of the parties to the transaction.

For more information about processing operations for writing off inventory, putting into operation OS and intangible assets, read the section in IS 1C:ITS “VAT reporting” at the link.

How to check whether documents are entered correctly? There are two ways to do this:

1. Each primary paper document must be verified with each electronic document in the database. The method is labor-intensive and is not suitable for companies with a large number of operations, but it allows for the greatest reliability;
2. Create a register of documents entered into the database and check their basic details. Using the register, you can only check the basic details (name of the counterparty, date, amount, document number), but this saves time. You can create a register of documents entered into the database using the command List in any of the document journals.

Availability of invoices based on receipt documents. The next step in preparation for drawing up a VAT return is to check the availability of invoices according to receipt documents. For this check it is intended Report on the availability of invoices presented by the seller(chapter Reports - Accounting Analysis: Availability of invoices). The report allows you to obtain information about the availability of received invoices registered by the documents specified in the report settings. If the list of documents is not completed, then the availability of invoices for all documents to which they must be attached is checked.

If the report shows missing or unposted invoices, correct the error. Adjustments to documents can be made directly from this report. To do this, double-click on the document of interest, which will open the document form. After making corrections, the document must be re-posted, and then the report must be generated again.

Stage 2. Regulatory operations for VAT accounting

In “1C: Accounting 8”, records of purchases and sales books are generated when carrying out “regular” accounting documents - an invoice issued, an invoice received, etc. But these operations are not enough - at the end of the tax period it is necessary to carry out regulatory documents for VAT accounting . Regulatory documents for VAT accounting are created when performing routine operations for VAT accounting from the journal Regulatory VAT operations(menu Operations – Regular VAT operations or from the form VAT Accounting Assistant(menu Purchase – Maintaining a purchase book - VAT Accounting Assistant or menu Sale – Maintaining a sales book - VAT Accounting Assistant).

VAT Accounting Assistant is a service tool of the program that allows you to perform regulatory operations for VAT accounting, as well as create a purchase book, a sales book and a VAT declaration (Fig. 1).

The assistant analyzes the state of VAT accounting registers and determines the composition of routine operations. All routine operations are displayed in the order in which they should be performed. The current routine operation is marked with an arrow. Each routine operation is highlighted with an icon in accordance with its current state:

• No surgery required;
• Operation required, not completed– in the current period, the corresponding document required to close the VAT period has not been created;
• Operation completed, current– the required document has been created and filled out correctly;
• The operation was completed, but is not relevant– the required document has been created, but it may need to be refilled and posted.

Let's consider the purpose of some regulatory operations for VAT accounting.

VAT distribution of indirect expenses. This operation distributes input VAT on purchased goods, works and services, the costs of which cannot be clearly attributed to a specific type of transaction. When an operation is performed, a document is created VAT distribution of indirect expenses. Based on the data in this document, the amounts of input VAT on indirect costs are distributed among specific types of activities, based on the share of revenue of a specific type of activity in total revenue.

The document can be filled out automatically.

Regular operation Confirmation of payment of VAT to the budget is performed to deduct input VAT paid when importing goods from member countries of the Customs Union.

When an operation is performed, a document is created Confirmation of payment of VAT to the budget. The document is filled in automatically according to documents Application for import of goods. For auto-filling, application documents for the import of goods must be entered before performing the regulatory operation.

When posting a document Confirmation of payment of VAT to the budget VAT paid to the tax authority when importing from member countries of the Customs Union will be accepted for deduction and a purchase ledger entry will be generated for the amount of the deduction.

Read more about all regulatory VAT operations in the subsection “ VAT reporting" section " Reporting".

Stage 3. Create sales and purchase books

To prepare a VAT return, you need, firstly, to create books of purchases and sales, and then check that they are filled out correctly.

The sales book in the program is generated using the report of the same name Sales book (Section Reports - VAT Reports: Sales Book). In the report form, you need to indicate the period for compiling the sales book and click on the button Form.

The formation of a purchase book in the program is carried out in a similar way using a report Book of purchases(chapter Reports - VAT reports: Purchase ledger). In the report form, you need to indicate the period by compiling the purchase book and click on the button Form.

If accounting in the information base is maintained for several organizations, then in the forms you need to select the organization for which the sales book is compiled. By default, the organization from the directory is indicated Organizations with sign Main.

You can check whether the purchase and sales books are filled out correctly using the report Analysis of the state of tax accounting by VAT (section Reports – Accounting analysis: Analysis of VAT accounting). The report reflects the amounts of VAT accruals and deductions by type of business transactions in general and with breakdowns by type of transaction. To generate a report, you must specify the period to be checked in the field Period, select an organization and click on the button Form. By default, the organization from the directory is selected Organizations with sign Main. If the infobase maintains records for only one organization, the organization field is not shown in the report form.

Each report block contains two indicators (Fig. 2): on a beige background – VAT calculated in the program; on a gray background – VAT not calculated in the program, i.e. potentially containing an error in the VAT calculation. To view the indicator and check the calculation, you can double-click on the amount of each block.

Step 4. Check your VAT accounting status

There is another way to check whether the purchase and sales books are filled out correctly - by processing Express check of accounting. Processing will allow (section Reports - Accounting Analysis: Express Check) test:

• compliance with general accounting policies;
• state of accounting;
• correctness of cash transactions;
• correct reflection of transactions related to maintaining the sales book;
• correct reflection of transactions related to maintaining the purchase ledger.

To run a form check you need to select the period in the field Period from... to... and organization, then click on the button Show settings and use the checkboxes to mark the sections to be checked. By default, the check is performed for all sections and the entire list of checks.

The express check includes two blocks - checking the maintenance of the sales book and checking the maintenance of the purchase book.

Checking the sales book

In Fig. 3 shows section checks Maintaining a sales book for value added tax.

Express accounting check solves the following problems.

Checking the chronology of invoice numbering. In accordance with the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, invoices must be numbered in chronological order. The check monitors the chronology and reports violations in the chronology or omissions in the numbering of invoices.

Timely issuance of invoices based on sales documents. According to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, invoices for transactions involving the sale of goods (work, services) are issued no later than five calendar days, counting from the date of shipment of the goods (performance of work, provision of services). The audit monitors compliance with this requirement.

Completeness of issuing invoices based on sales documents. The methodology for accounting for VAT calculations implemented in the program provides that for organizations that are VAT payers, each posted sales document must be accompanied by a posted document Invoice issued. This check controls deviation from the methodology.

Checking the formation of advance invoices in the presence of advances received. Taxpayers are required to issue and register invoices in the sales book not only for sales transactions, but also in the event of receiving full or partial prepayment for the upcoming sale. When checking, it becomes clear whether invoices have been issued for all advance receipts.

VAT reporting section Reporting.

You can get information about the error by clicking on the plus sign to the left of the check name. For each check, its result is deciphered, possible causes of the error, recommendations for correction, and a detailed error report is provided.

Checking the purchase ledger

The purchase ledger audit covers the following issues.

Completeness of receipt of invoices based on receipt documents. The methodology for accounting for incoming VAT in 1C: Accounting 8 stipulates that each receipt document must be accompanied by a supplier invoice. This check controls deviation from the methodology.

Availability of document VAT distribution. If the taxpayer, in accordance with clause 4 of Art. 170 of the Tax Code of the Russian Federation must maintain separate VAT accounting; it is necessary to establish parameters in the accounting policy to support separate accounting. The check consists of the fact that if during the tax period the taxpayer (who indicated support for separate accounting in the accounting policy parameters) carried out sales transactions, then the presence of posted documents is checked VAT distribution.

Correctness of VAT distribution. The report verifies that the distribution is correct. The amount of input VAT to be distributed on received goods (works, services) for the tax period (receipt according to the register Separate VAT accounting), must be equal to the amount of VAT distributed between types of activities (register expense Separate VAT accounting). If this equality is not maintained at the end of the tax period in the register Separate VAT accounting there is a remainder ( Main menu - All functions - Reports: Universal report - register Separate VAT accounting), then the system reports an error.

Availability of document Generating purchase ledger entries. Entries for the purchase book in “1C: Accounting 8” can be entered using the document Generating purchase ledger entries. The check controls the availability of documents of this type in the corresponding tax period.

To perform checks on maintaining the purchase ledger, you must click on the button Perform check. The results are presented in the form of a report, which reports the number of checks performed and errors detected (Fig. 6).

Read more about the tasks that express verification solves in the “VAT reporting” subsection of the “Reporting” section .

In this article I want to tell you a little about checking your VAT return. Of course, this is a complex and multifaceted process, which largely depends on the specifics of the organization’s activities and the composition of the operations performed. But, nevertheless, there are some basic techniques, without knowledge of which it will not be possible to understand the logic of filling out and checking this report. Now we will talk about one of these techniques, namely, reconciling the VAT return with information on account 68.02. We will consider an example based on 1C: Enterprise Accounting 8 edition 3.0, but the information provided is also relevant for other 1C version 8 programs.

So, in order to start checking, we need to open the completed VAT return and generate an “Account Analysis” report for account 68.02 for the tax period.

The “Credit” column of this report reflects the amount of calculated VAT, and the “Debit” column shows the amount of VAT claimed for deduction and transferred to the budget.
We will check the “account analysis” with section 3 of the VAT return.
Line 010 of Section 3 of the VAT return reflects the amounts of the tax base and the tax calculated on the sale of goods, works, and services at a rate of 18%. In our case, the organization carried out sales only at this rate, so the amount in line 010, in general, should coincide with the turnover of account 68.02 and account 90.03.

Also in the “Credit” column of the “Account Analysis” report we see the turnover on account 76.AB, i.e. VAT calculated on the amounts of advances received from buyers. Accordingly, we should see the same amount in the declaration on line 070.
Now let's check the tax deductions. The amount of VAT charged to our organization when purchasing goods, works, services is reflected in account 68.02 in correspondence with account 19, and in the declaration it falls on line 120.

The amount of VAT on offset advances from customers is displayed in the “Debit” column in correspondence with account 76.AB and in line 170 of section 3 of the VAT return.

I would like to draw your attention to several important points:
- if during the tax period there were refunds of advances to buyers, then it must be remembered that the amounts of such refunds will be reflected on line 120 of section 3 of the VAT return, i.e. together with VAT on purchased values. Accordingly, when reconciling the declaration and analyzing account 68.02, there will be discrepancies by the same amount in turnover with accounts 19 and 76.AB (refund amounts will be reflected in correspondence with account 76.AB, but in the declaration they will appear in the line that we check with count 19).
- if you want to check the total turnover on the debit and credit of account 68.02 with the total amounts of calculated VAT and VAT deductible on the declaration, then you need to remember that in the account analysis in the “Debit” column also reflects the amounts of paid VAT, which are not reflected in the declaration (turnover with a score of 51).
- the final balance in account 68.02 will coincide with the amount of tax payable according to the declaration if there is no debt or overpayment for previous tax periods.
Of course, the situation that we have considered is quite simple and illustrates only the basic principles of VAT verification. If VAT recovery operations, accounting at different tax rates or various returns are added, then the reconciliation becomes more complex and interesting. But I highly recommend checking the declaration with an analysis of account 68.02 for one simple reason: the declaration is filled out using information from the VAT tax registers, and the account analysis is performed according to the accounting entries. Unfortunately, in practice, I very often encounter discrepancies in these amounts, which are caused by errors in accounting, manual entries and adjustments. In this case, a simple reconciliation will help you find shortcomings, understand their causes and submit a correct VAT report.
If you want more useful information about working with VAT, about filling out and checking the declaration in the 1C: Enterprise Accounting 8 program, and you would also like our written consultations on this topic, then we highly recommend our video course