How to check advances received. VAT check

Managers and accountants are faced with the task of accounting for all operations that are performed at the enterprise. But not everything always goes smoothly.

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Preparation of documentation, balance sheet, calculations, preparation of a declaration are important aspects.

Let's dwell on all the details of the checks in more detail, so that in the future you will know what you should pay special attention to.

Why is this needed?

The chief accountant will have to constantly monitor the correctness of the VAT documentation drawn up, otherwise litigation with the Tax Inspectorate cannot be dispensed with.

A small mistake that seems like a drop in the ocean can be fatal to the organization.

If there are discrepancies, tax authorities will impose fines, sometimes you can not do without litigation.

Self check

Checking the calculation in accounting

By checking the list of turnovers that are taxed, it is possible to determine whether all goods have them in the calculations. It is necessary to check whether the amounts in the turnover calculation correspond to the accounting information.

To implement this task, account 46, 47, 48 is used, reconciliation is carried out according to information 11, 13, statements 16, 16a.

Checking the total turnover for the sale of products in tax calculations is carried out using:

1. organizations in the bank.
2. Banking and.
3. Sheets of sales of products and settlement with the supplier.
4. what the buyer paid, etc.

Looking at the sales statement in detail, you can determine:

• when the amount from the partial payment will be charged not to the sales account, but to the buyer's settlement account;
• Are there any errors in VAT calculations?

All data that was provided to the Tax Inspectorate must be identical to the information indicated in the accounting forms.

If there are errors in the compiled annual report, the payer can make clarifications, but only within the specified period. Otherwise, penalties will apply.

By comparing the readings in the VAT calculations for the turnovers that are taxed, the inspectors will consider all entries in the sales records of products.

These measures are necessary to prevent incorrect reductions in turnover and tax amount.

With the help of books of purchases and sales

Payers of value added tax must keep records that have been issued and received.

If an error is made when registering the documentation, the inspection authorities can cross out the VAT amounts that are indicated. In addition, a penalty fee or tax will be added.

To eliminate such a risk, check whether everything is formatted correctly. How to check VAT on the purchase book?

Do not skip numbers, put down dates, product names, seals, signatures, tax amounts. Continuous numbering is not allowed.

Before stitching a document, it is worth conducting with buyers. It is necessary to verify the numbers and dates of invoices, VAT amounts, details of the parties, total amounts, TIN.

All information about the tax base for the sale of products will be displayed here.

By advances

A documentary check on an advance payment must be carried out in accordance with, payment for which is carried out according to certain rules.

Transfers depend on the measure of receipts of money for products to the account of the organization. Accounts used:

Video: checking VAT accounting in the 1C Accounting program

By the date of shipments to the contractor or customer. It is determined when providing invoices to a banking organization for collection or when transferring documentation to customers or contractors, which are provided for by the documentation. Use accounts Dt 62, Kt 46, 47, 48.

Eligibility of deductions

When checking the legality of using the value added tax deduction, the tax officer must:

1. Be familiar with the conduct of analytical accounting (account 19 for determining the tax on purchased valuables).
2. Assess the quality of accounting and control of operations.
3. You must be sure that there is a separate accounting for taxes on the purchase of commodity material assets.
4. It is checked to what extent the procedure and deadlines for the deduction are observed.

They also check whether the invoice, which is the basis for VAT deductions, is correctly drawn up, and also whether the principle of matching the deduction in time with the posting of commodity material assets is observed.

Formation of invoices

An invoice is the basis for using a deduction, so the tax office carefully checks its execution.

How do tax authorities check taxes? In order to avoid problems, you should carefully fill out the document.

The representative of the tax authorities will pay attention to the presence of such details (according to):

• numbers and dates of statements;
• names, addresses and TIN of both parties;
• names and addresses of senders and recipients of cargo;
• numbers of payment and settlement documents for advance payment;
• product names;
• unit cost;
• the price of products without VAT;
• the excise amount of the excise;
• tax rate;
• the amount of VAT;
• the price of products, including VAT;
• presence of signatures.

If there are errors that will not prevent the determination of sellers, buyers, amounts, rights to property, rates - there will be no basis for refusing deductions.

There will be no denial of the right to deduction even if certain requirements for invoices are not met, which are provided for in paragraph 5.6 of Art. 169.

Correctness of filling out the declaration

Many tax payers abuse VAT refunds from the budget. Therefore, before checking the correctness of the VAT calculation, the tax comes, you should carefully check all the data yourself.

Video: VAT check. Functionality

What is worth knowing? One declaration is used to reflect transactions at a rate of 0%, 10% and 18%.

Together with it, all accompanying documents that confirm the right to a VAT refund must be provided. The tax authorities pay special attention to the correctness of the formation of the tax base.

Checks begin with the fact that they consider whether the reporting procedure has been observed.

According to tax agents, a declaration must be submitted on time (before the 20th day of the month following the reporting period).

Payers fill in the 1st and 2nd sections. It should be noted that the sections must be completed separately for all tax payers - foreign persons that are not registered in the tax structure.

Let's take a look at what you can't miss:

1. Check that all the details on the title page are filled in correctly. For example, due to a TIN inconsistency, you will have to use the services of a lawyer to defend in court that the data belongs to a specific payer.
2. Decide which form of the declaration will be submitted: full or abbreviated.
3. Read all data. Sections and operations must correspond to those carried out by the company.
4. Check if the codes are mixed up.
5. Check if you need to complete section 5. If the 0% rate is confirmed, then you will have to enter information.

Features of an on-site tax audit

How do tax authorities check taxes? An on-site inspection is carried out, during which attention will be paid to the primary documentation. Often, errors are found in invoices.

The representative selects the document where the details are incorrectly indicated. Make calculations of the organization's input VAT, which is accepted for deductions. Then the amounts are collected as arrears.

An on-site audit may come upon a decision of the leadership of tax structures. There is a classification of checks:

• what is carried out by the Tax;
• customs structures.

There can be thematic and complex checks. In the first case, it is considered whether the VAT tax base is correctly determined and the tax is calculated.

After studying the documentation of the enterprise, authorized persons will decide whether it is necessary to refund the amounts of excess tax deductions over the total amounts of VAT accrued.

A comprehensive audit will control the correctness of determining the tax base for value added tax, using the accounting register data on account 90,91,92.

Video: VAT refundable - how to avoid checking whether it is possible not to show the amount of VAT refundable?

Of the main points that should be considered - this is, perhaps, everything. But without a detailed study of the Tax Code and the appropriate accounting education, it is not so easy for beginners to complete the check.

Be careful and slowly look through each figure.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Therefore, FREE expert consultants are working for you around the clock!

The task of accounting staff is to fully and correctly reflect in accounting all business transactions occurring at the enterprise. Practice does not always correspond to theory, so no one is immune from various errors and inaccuracies. In order to timely control your work, it is useful to knowhow to check VAT. Subsequently, even small oversights can be fatal for the organization - lead to lengthy proceedings with tax authorities, including judicial ones, to the imposition of fines.

To check the correctness of the tax calculation, it is necessary to determine the total turnover of the organization for transactions subject to VAT. If you compare them with accounting data, it becomes clear whether all goods are taken into account.

To determine the turnover associated with the sale of products, the following types of information sources are used:

bank statements on the company's current account;

incoming and outgoing cash orders;

statements of settlements with counterparties;

invoices issued to customers and buyers.

When considering the sales statement, it becomes clear which amounts were received in the form of an advance payment, which - in the form of actual payment. Mistakes made in the course of tax calculation are made explicit. Check all the lines of the document and check each calculation so as not to miss anything. Subsequently, representatives of the IFTS will use the same algorithm.

Having identified the shortcomings, the accountant can submit clarifications to the tax office. This must be done no later than the due date, otherwise fines will be imposed on the organization. If inaccuracies are revealed during a desk audit, the underpaid tax amounts will be subject to penalties.

VAT check: algorithm of actions

You can use the general ledger information to check whether the indirect tax calculation is correct. Study every line. Check whether the numbers and amounts of primary documents are correctly indicated, whether the VAT calculation is correct. If there are mistakes in the entries, correct them. It is advisable to do this before submitting the declaration to the IFTS.

Generate balance sheets for 60 and 62 accounts (settlements with suppliers and buyers, respectively). Check if the wiring is correct. To do this, it is enough to keep track of one moment: 60.2 and 62.1 can only go through debit, 62.2 and 60.1 - through credit. If the rule is violated, you need to check the accounting data and identify when the wrong entry was made.

Pay attention to the balance of "turnovers". It must match the figures shown in the Sales and Purchase Books. If this is not the case, look through the transactions and look for where the wrong amount is indicated.

Form a "turnover" on account 41 "Goods". Pay attention to where the leftovers are in the warehouse. They must be positive and debit. If this is not the case, lift the primary documents and identify at what point the sorting occurred.

Check the statement of account 19. At the end of the period, it should not have a debit or credit balance. If it is, incorrect entries were made during the quarter.

Examine the account of advances received from buyers and customers. The final balance, reflected in the "turnover" on the loan, should be equal to the product of the balance of account 62.2 by the tax rate.

Create a subconto report for all counterparties in the accounting program. Check if all amounts are posted to the accounts according to the primary documentation. You should not have "hanging" amounts. If a supplier or buyer has several contracts, it makes sense to consider the report in the context of each of them.

How is the reconciliation of VAT by the tax authorities

When checking the tax accounting data of enterprises, the IFTS specialists first of all pay attention to the correctness of the formation of the tax base (NB). They look at several significant points:

When goods and services are sold, the National Bank recognizes their value, cleared of taxes. If we are talking about excisable goods, then excises are added to the price.

If an organization sells fixed assets reflected in the balance sheet including VAT, then the NB will be considered the difference between the sale price and the residual value of the property.

If the organization works under an agency agreement, then the tax is calculated not from the entire amount of funds received from the counterparty, but from the amount of the agency fee.

If the goods are transferred free of charge, the tax base is calculated as its value based on the average level of prices in the market.

When it comes to the assignment of financial claims, a standard calculation algorithm is used.

Checking the accrued VAT is an important element of the work of an accountant. Analysis of the data of the accounting program and their reconciliation with primary documents allows timely identification of errors and inaccuracies. If they “reveal” after filing a declaration or during a desk audit, companies may face lengthy proceedings with the tax authorities.

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Many businesses operate on a prepaid basis. Receiving an advance imposes certain obligations on the supplier, which relate not only to the fulfillment of the terms of the contract and the subsequent shipment of goods on time, but also to the calculation of value added tax.

On the other hand, VAT is also charged on shipment itself. But double taxation does not arise here, because the enterprise is given the right to receive a VAT deduction from the received advances. In this article, we will figure out how VAT is calculated on advances received, what documents and when are drawn up, and also in what order VAT is deducted from advances upon subsequent shipment.

1. Calculation of VAT on advances received from buyers

2. Postings for VAT from the advance received

3. VAT deduction from the advance payment received

4. VAT from advance payment example

5. VAT deduction for partial shipment

6. VAT rate on advances received

7. Calculation of VAT on advances for goods with different rates

8. VAT in advance invoice

9. VAT from the advance in the sales book

10. Book of purchases when deducting VAT from advances

11. Reflection of VAT from advances in 1C: Accounting

So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic further in the article.

1. Calculation of VAT on advances received from buyers

The object of VAT taxation appears when there are transactions for the sale of goods, works or services on the territory of the Russian Federation (clause 1 of article 146 of the Tax Code). When receiving advances from buyers, the organization also has an obligation to accrue and pay VAT. VAT is calculated from advances using the estimated rate of 18/118 or 10/110, and the tax base is the amount of the received advance payment (Article 154 of the Tax Code).

An advance payment or prepayment is a payment that is received by the supplier (seller) before the date of the actual shipment of products or before the provision of services (clause 1 of article 487 of the Civil Code).

The algorithm for calculating VAT when you receive funds related to settlements for payment for goods (works, services) is shown in the form of a diagram in the picture.

For the amount of the prepayment received, you issue an invoice in 2 copies:

• 1st within five days (calendar days) you expose to the buyer (Article 168 of the Tax Code);
• You register the 2nd in the sales book and keep it for yourself, later it will come in handy for you.

How to reflect VAT in the advance invoice and what are the nuances of filling out the document in such a situation, we will discuss a little later. In the meantime, here's the next step.

The advance invoice is registered in the sales book (clauses 3, 17 of the Rules for maintaining the sales book).

After you ship the goods or provide services (perform work), you need to:

• issue a new invoice for sale (again in 2 copies - to yourself and the buyer), register it in the sales book, issue it to the buyer (clause 5 of article 169 of the Tax Code of the Russian Federation, clause 14 of article 167, clause 3 of article 168 , clause 3 of the Rules for maintaining the sales book).
• register an advance invoice in the purchase book ((clause 8 of article 171, clause 6 of article 172 of the Tax Code of the Russian Federation, (clause 22 of the Rules for maintaining a purchase book).

2. Postings for VAT from the advance received

So, we have analyzed the general procedure, now let's see what VAT entries are made from the advance received, and what happens to this VAT in the future. The organization conducts not only tax accounting, but also accounting. And the accounts in the situation we are analyzing are very specific, many accountants get confused in them.

To begin with, we note that the settlements with buyers and customers themselves occur using two sub-accounts to account 62:

• 62-1 "Settlements with buyers and customers"
• 62-2 "Advances received"

To account for VAT, we need a separate sub-account to the "garbage" account 76:

• 76-AB "VAT on advances received"

This name of the account is offered to us by the program 1C: Accounting. If you use another program, then the subaccount may be different, but this is not important. Some accountants confuse two accounts: 76-AB and 76-BA. The first is for received advances, the second is for issued advances (it is needed if you accept VAT deductions from issued advances). I always remember it like this: BA - advances issued, and AB - therefore, on the contrary - received.

When you receive an advance to your current account, you will have postings for advance payment and VAT accrual:

Debit 51 - Credit 62-2 "Advances received"

Debit 76-AB "VAT on advances received" - Credit 68

As can be seen from the postings, our debt to the budget has increased. But we do not say goodbye to the accrued VAT, it will still serve us. And until the moment of shipment, he is waiting in the wings on account 76-AB.

3. VAT deduction from the advance payment received

When goods are shipped or an act of work performed, services rendered is signed, the object of VAT taxation again arises - revenue. And VAT is charged again, now from the shipment:

Debit 62-1 “Settlements with buyers and customers” - Credit 90-1

Debit 90-3 - Credit 68

What happens, we charge VAT twice and pay to the budget? Not at all! Upon shipment, the organization receives the right to deduct VAT from the advance payment received. Do you remember that the tax on account 76-AB is waiting in the wings?

Debit 68 - Credit Debit 76-AB "VAT on advances received"

At the same time, an advance payment is posted:

Debit 62-2 "Advances received" - Credit 62-1 "Settlements with buyers and customers"

And now let's see an example of calculating VAT from an advance.

4. VAT from advance payment example

In January 2016, LLC Snezhinka entered into an agreement with the buyer LLC Ldinka for the supply of refrigerators. The amount under the contract is 118,000 rubles. (including VAT 18,000 rubles). On January 15, 2016, Snezhinka LLC received an advance payment from the buyer in the amount of 59,000 rubles. (advance payment is stipulated by the supply contract).

Calculate VAT from the advance:

59000 rub. * 18% / 118% = 9000 rubles.

Debit 51 - Credit 62-2 "Advances received" - in the amount of 59,000 rubles. - prepayment received from the buyer

Debit 76-AB "VAT on advances received" - Credit 68 - in the amount of 9000 rubles. - VAT charged on advance payment

In February 2016, Snezhinka LLC shipped refrigerators to the buyer. A new invoice has been issued for the shipped goods, at the same time VAT from the advance payment is accepted for deduction. In accounting we make postings:

Debit 62-1 “Settlements with buyers and customers” - Credit 90 - in the amount of 118,000 rubles. - report sales revenue

Debit 90 - Credit 68 - in the amount of 18,000 rubles. – accrued VAT on sales

5. VAT deduction for partial shipment

So, VAT, calculated from the amount of prepayment against future deliveries, after the shipment of goods, performance of work, provision of services, is deductible. The deduction is provided in the amount of tax, which is calculated upon receipt of an advance payment (clause 6, article 172 of the Tax Code).

Therefore, if the value of the shipped goods is less than the amount of the advance payment received, the seller has the right to deduct VAT only in respect of the shipped goods in the amount indicated in the invoice.

Let's change the conditions of the previous example. In January 2016, LLC Snezhinka entered into an agreement with the buyer LLC Ldinka for the supply of refrigerators. The amount under the contract is 118,000 rubles. (including VAT 18,000 rubles). On January 15, 2016, Snezhinka LLC received an advance payment from the buyer in the amount of 118,000 rubles. (advance payment is stipulated by the supply contract).

Calculate VAT from the advance:

118000 rub. * 18% / 118% = 18,000 rubles.

Postings will be made in the accounting:

Debit 51 - Credit 62-2 "Advances received" - in the amount of 118,000 rubles. - prepayment received from the buyer

Debit 76-AB "VAT on advances received" - Credit 68 - in the amount of 18,000 rubles. - VAT charged on advance payment

An invoice for advance payment was drawn up and presented to the buyer.

In February 2016, Snezhinka LLC shipped refrigerators to the buyer in the amount of 59,000 rubles, including 18% VAT. A new invoice has been issued for the shipped goods, at the same time VAT from the advance is deductible, but not more than VAT from the shipment. In accounting we make postings:

Debit 62-1 “Settlements with buyers and customers” - Credit 90 - in the amount of 59,000 rubles. - report sales revenue

Debit 90 - Credit 68 - in the amount of 9000 rubles. – accrued VAT on sales

Debit 68 - Credit Debit 76-AB "VAT on advances received" - in the amount of 9000 rubles. - accepted for VAT deduction from prepayment

Debit 62-2 "Advances received" - Credit 62-1 "Settlements with buyers and customers" - in the amount of 59,000 rubles. - advance payment

The rest of the "advance" VAT can be deducted when the rest of the refrigerators are shipped.

6. VAT rate on advances

A situation may occur when an organization sells goods that are taxed at different rates, let's say 10% and 18%. Under the supply agreement, various goods are sold. An advance payment has been received, and the question arises, what rate of VAT on the advance payment will be used in this case?

If a company needs to formalize a long-term contractual relationship, then it is most convenient to do this using the structure of a framework contract. Its essence lies in the fact that the parties agree in such an agreement on all the conditions of interest to them, except for the essential ones.

For example, companies enter into a supply contract and provide for conditions on liability, force majeure, the procedure for interaction, but do not prescribe the actual subject (name and quantity of goods).

The essential terms of the contract are specified by the parties only when there is a need to purchase goods in a specific assortment and quantity. Usually, the condition on the subject is indicated in the appendices to the contract, which are its integral parts, or in applications, specifications, additional agreements (it is debatable on consignment notes).

Attached to the supply agreement specification is a list of supplied goods, their characteristics, quantity, cost.

The contract prescribes the main provisions and conditions of delivery, the obligations of the parties, and the specification - a list of products and, if necessary, its components. When changes are made to the delivery list, only the application-specification changes.

Changes to the specification are made, by mutual agreement of the parties, by reissuing the previous one or by issuing an addendum.

The listed goods and their characteristics, cost must match the description in the delivery note.

In some cases, the specification is transmitted by fax or e-mail, but this must be specified in the contract in order to avoid disagreements and claims. And it is recommended to confirm electronic documents with originals made on paper.

To avoid the recognition of deliveries as one-time transactions, references to the master contract should be made in the documents accompanying the transfer of goods. And in the contract itself, a document should be defined in which the essential terms of the contract will be specified.

Thus, the advance is transferred in connection with a specific order, the composition of which is prescribed, for example, in the specification. And from this document it is absolutely clear what rate of VAT on the advance will be applied, how much and what goods shipped subsequently will be taxed at rates of 10 or 18%.

7. Calculation of VAT on advances for goods with different rates

In March 2016, Sakharok LLC received an advance payment from Baza LLC for the supply of 100 kg of sugar at 44 rubles. per kg, incl. VAT 10% and 50 kg of chocolates for 354 rubles. per kg, incl. VAT 18%. The total order amount is 22,100 rubles.

In April, the order was shipped to the buyer.

Debit 51 - Credit 62-2 "Advances received" - in the amount of 22,100 rubles. - prepayment received from the buyer

Debit 76-AB "VAT on advances received" - Credit 68 - in the amount of 3100 rubles. - VAT charged on advance payment

An invoice for advance payment was drawn up and presented to the buyer.

After shipment:

Debit 62-1 “Settlements with buyers and customers” - Credit 90 - in the amount of 22,100 rubles. - report sales revenue

Debit 90 - Credit 68 - in the amount of 3100 rubles. – accrued VAT on sales

Debit 68 - Credit Debit 76-AB "VAT on advances received" - in the amount of 3100 rubles. - accepted for VAT deduction from prepayment

Debit 62-2 "Advances received" - Credit 62-1 "Settlements with buyers and customers" - in the amount of 22,100 rubles. - advance payment

If the shipment was not completed in full, then we could deduct VAT from the advance payment only in an amount equal to the VAT from the shipment.

8. VAT in advance invoice

So, we discussed the basic rules by which VAT is calculated from advances, and went through the accounting entries. Now let's talk about the features of drafting documents.

First, let's see how VAT is reflected in the advance invoice, and what are features in filling this document. You can see an example in the picture. Let's focus on those details that differ compared to shipping.

- Invoice number. "Advance" invoices are numbered in general chronological order along with regular invoices. There is no special numbering procedure for invoices issued for the amount of the advance (letter of the Ministry of Finance of Russia dated 10.08.12 No. 03-07-11 / 284).

— Shipper and his address. In the "advance" invoice, line 3 has a dash.

— Consignee and his address. In the "advance" invoice, line 4 has a dash.

- To the payment and settlement document No. ___ dated _______________

Line 5 of the advance invoice must indicate number and date of drawing up the payment and settlement document or a cashier's check for which an advance payment has been made (Subclause “h”, Clause 1 of the Rules for filling out an invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Failure to complete this line may result in a refusal to deduct tax from an advance payment.

- Name of goods (description of work performed, services rendered) of property rights. The exact or generalized name of the supplied goods, works or services.

- Unit of measurement. In the "advance" invoice in column 2 there is a dash.

— Quantity (volume). In the "advance" invoice in column 3 there is a dash.

— Price (tariff) per unit of measure. In the "advance" invoice in column 4 there is a dash.

- The cost of goods (works, services), property rights without tax - total. In the "advance" invoice in column 5 there is a dash.

- Including the amount of excise tax. In the "advance" invoice in column 6 there is a dash.

- Tax rate. Estimated rate: 10/110 or 18/118 upon receipt of an advance payment

If the advance is transferred in respect of shipments taxed at rates of 10 and 18%, then in the advance invoice the supplier can separate goods taxed at different rates into separate positions based on the information contained in the contract (letter of the Ministry of Finance of Russia dated 06.03.09 No. 03-07-15/39).

- The cost of goods (works, services), property rights with tax - total. In the "advance" invoice, the seller must indicate the entire amount of payment received by him, including VAT.

In the "advance" invoice in column 10, 10a, 11 there is a dash.

9. VAT from the advance in the sales book

The generated VAT is registered in the Sales Book. The sales book is a special VAT tax ledger. It is conducted in order to determine the amount of VAT due to be paid to the budget. The form and procedure for maintaining the sales book are established in Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

See an example of registration in the picture (the picture is wide, so it is cut into 2 parts).

10. Book of purchases when deducting VAT from advances

And it remains for us to see how the advance invoice is registered when the goods are shipped in the shopping book. The purchase book is also a special VAT tax ledger. It is in it that all VAT accepted by the organization for deduction is collected. The form and procedure for maintaining a purchase book are also established in Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

11. Reflection of VAT from advances in 1C: Accounting

For those who keep records in the 1C: Accounting program - see how VAT is reflected on received advances in 1C in video format.

What problematic issues have you accumulated regarding the calculation of VAT on advances received from buyers? Ask them in the comments!

Calculation of VAT on advances received from the buyer

Small errors in the calculation of VAT on the part of the organization can be perceived by the tax inspectorate as an attempt to deceive the state. A banal, even insignificant, error in accrual can turn out for the enterprise. In case of serious underpayments, litigation is possible.

That is why accounting staff try to carefully monitor the correctness of accrual. They use different methods to check. And today we will tell you how to check VAT online and without using the Internet, who checks statistics on import VAT in the Russian Federation, how to check the registration of the payer in the database and other important nuances.

How to check VAT yourself

You can conditionally check the calculation of VAT in two ways: independently and during a tax audit. Regulators have their own ways. Internal bookkeeping uses several methods.

You need to independently check the correctness of the calculation of value added tax in the following ways:

• For advance payments
• Sales check
• According to the balance sheet
• Analysis of settlements on books of purchases.

Timely monitoring of the correctness of the calculation allows you to avoid many problems. This is the correct approach, but it does not promise to be simple and fast at all.

This video will show you how to check the VAT payer:

By total sales turnover

With this method of verification, it is easy to identify errors in the calculation of VAT. The process itself is not complicated, but it requires a lot of time, care and perseverance. You want to analyze all records of the following transactions:

• advance payment documentation
• return of registered goods
• information on the fulfillment of their obligations by tax agents
• documents confirming the receipt of any funds that increase the tax base
• data on the receipt of funds in the sale, provision of services or performance of work, including for their own needs, in the transfer of property rights.

Transactions that are not subject to tax deductions are not taken into account. All other data must be carefully calculated. Sales book data analysis should always be done in conjunction with purchase records.

According to the shopping book

When calculating VAT on the purchase book, you can determine the amount of funds to be deducted. For VAT payers, this document is mandatory, and when self-checking, the accountant needs to take into account the following items:

• advance documentation
• Travel expenses
• Sales invoices
• Adjustment invoices
• Expenses for construction and installation work for own needs
• Customs declaration and related documents
• Application for import of goods and payment of indirect taxes.

The data obtained is mandatory for the correct calculation of VAT. They allow you to determine the amount of deductions that reduce the amount of tax, but must be documented.

According to the balance sheet

For a correct calculation, you need to compare debit data on subaccounts 60.2 and 62.1, take into account credit calculations (60.1 and 62.2). Determine the balance of the listed accounts at the end of the tax period, check with the books of purchases and sales. Additionally, you need to check VAT on advances and acquired values. With the correct calculation, the data on the debit and credit sub-accounts will coincide with sales and purchases. Otherwise, you need to check the correctness of entering information in sales, purchases and advance payments.

Let's find out how to check VAT on advances received.

For advance payments

Advance payments subject to VAT require special attention. The accounting department often has questions about calculations. This happens especially often if the advance payment and the shipment of goods occurred in the same tax period.

A number of orders of the Ministry of Finance imply separate calculations for the advance and the remaining amount payable. In some cases, it is permissible not to issue an invoice for an advance payment. This happens in the case of advance payment and shipment of goods on the same day. It is also sometimes practiced to refuse to calculate VAT from an advance payment if the difference with shipment is no more than 5 days.

The Federal Tax Service of Russia recommends avoiding this practice in order to eliminate unnecessary questions during the audit. The tax base from the timely calculation of VAT does not increase, so its correct documentary conduct prevents disputes with regulatory authorities. In this case, it is necessary to take into account not only paid advances, but also received ones.

We will describe below how the tax authorities (tax) check.

This video will tell you how to get a VAT deduction, and then check its accrual:

Checking through the tax

When compiling VAT documentation, you need to be extremely careful, they are carefully studied by the tax authorities. Also, declarations will be checked during a cameral check. First of all, specialists check the submitted declarations and determine how correctly the tax base is formed, paying special attention to deductions for shipments.

The following nuances must be taken into account:

• Selling and buying debt
• Contracts for the assignment of financial rights
• Free transfer of property
• sale of property subject to VAT
• Getting profit under contracts with counterparties
• The price of products that are not subject to taxation.

These data are compared with the information from the submitted declaration. Be sure to investigate the correspondence of numbers, dates and other data of invoices of the organization with their records in the relevant documents. Also, all advance payments and the final correctness of filling out the declaration are subject to analysis.

All enterprises paying VAT need to know that the powers of tax inspection authorities have been expanded. Now, according to Law No. 134-FZ, they can conduct an in-depth check when submitting documents for tax refunds from the budget. To prevent unpleasant consequences, it is necessary to arrange a thorough independent check of the correctness of the VAT calculation before submitting documentation to the tax office.

The video below will tell you how to check VAT and how to apply tax codes:

VAT on advances received and advances issued is one of the tools for regulating the organization's expenses for tax payments. To account for VAT on advances, subaccounts 76 of the account are used: 76.BA - for received, 76.AB - for issued.

An organization that has paid an advance to a supplier has the right to claim the VAT paid at the same time. Necessary conditions for obtaining a VAT deduction from an advance payment issued:

• the condition of advance payment should be clearly stated in the contract with the supplier;
• SF must be presented for the advance paid (no later than 5 days after payment).

VAT deduction is provided in the tax period when the advance was transferred. When the final payment for the delivery occurs, that is, the goods are received from the supplier according to the acceptance certificate, the organization is obliged to restore the VAT amount previously presented for deduction.

In addition to the receipt of goods, the obligation to restore the deduction arises for the organization in the following cases:

• changes in the terms of the contract;
• termination of the contract and return of the advance.

VAT is restored in the same amount in which it was previously accepted for offset. If the terms of the contract stipulate that the delivery of the goods takes place after receiving 100% of the advance payment, the buyer can transfer the advance payment in installments. In this case, the amount of VAT reflected in the SF for the supply is restored. In any case, this value coincides with the VAT sum of all advance SFs for this supply.

VAT on received advances

When selling products (goods, services) to the buyer, a mandatory condition may be prescribed in the contract - an advance payment of up to 100%.

On the advance payment received, the organization issues an SF and charges VAT at a rate of 18/118%. The amount of this advance falls into the sales book as accrued VAT, that is, the tax that the organization is obliged to pay to the budget.

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In practice, after the issuance of the SF for the advance payment received, 3 situations are possible:

• the sale took place during the advance payment period;
• there was no sale during the advance payment period;
• refund of the advance to the buyer (termination of the contract, change of conditions, etc.).

In the first case, after the shipment has been made, the selling organization has the right to present the previously paid VAT from the received advance for deduction. That is, the advance invoice is closed by a purchase book entry.

In the second case, the amount of the advance and the VAT accrued from it is reflected in the VAT return for the current period in line 070 of Section 3.

In the case of a refund of the advance, it is also possible to present the paid VAT for deduction, that is, an entry is created in the purchase book. You can use the deduction within a year after the termination of the contract.

In the event of the liquidation of the purchasing organization before the full fulfillment of the terms of delivery, if it is impossible to return the prepayment, the VAT accrued upon receipt of the advance is not subject to deduction.

Examples of postings for VAT accounting from advances

An example of a transaction on advances received

Harmony LLC, under an agreement with the buyer, Amalgama LLC must supply a consignment of goods in the amount of 212,400 rubles, incl. VAT - 32,400 rubles. 07/10/2016 Amalgam transfers an advance payment of 50% of the contract amount: 106,200 rubles. VAT from the advance: 106,200 * 18/118 = 16,200 rubles.

We reflect in the VAT transactions from advances received from the buyer:

In August, "Harmony" makes "Amalgame" shipment of a consignment of goods. Sales transactions and VAT deduction from advances received:

Operations on advances issued

Let's consider the same operation from the side of the buyer. The accountant of Amalgama LLC will reflect VAT on advances issued by postings:

Upon receipt of the goods, the deduction of VAT from the delivery is reflected.