How to calculate VAT if the tax amount is not allocated in the agreement?

Allocation of VAT by calculation

As a general rule, the contract price is determined taking into account VAT. If the tax amount is allocated separately in the contract, then it is the seller who will present it to the buyer (clauses 1, 4, article 168 of the Tax Code of the Russian Federation).

If the amount of VAT is not allocated in the contract, then the seller must independently, by calculation, allocate the VAT from the contract price and present it to the buyer (clause 1 of Article 168, clause 1 of Article 173 of the Tax Code of the Russian Federation). This rule corresponds to the resolution of the Plenum of the Supreme Arbitration Court dated May 30, 2014 No. 33, in paragraph 17 of which the following is established: if the VAT amount is not allocated in the contract, then by default it is included in the contract price.

This rule does not apply to cases where, under the terms of the contract, VAT is not included in the price of goods, works, or services.

If the amount of VAT is not allocated in the contract, but the contract does not indicate that the tax is not included in the price, then such an agreement does not provide for the buyer’s obligation to pay the seller VAT in addition to the contract price. Therefore, the seller must extract VAT from the contract price when issuing an invoice. To do this, the amount specified in the contract must be multiplied by 20/120 or 10/110 - depending on the tax rate at which the goods, works, services sold, and transferred property rights are taxed (clause 4 of Article 164 of the Tax Code of the Russian Federation).

Example 1

According to the purchase and sale agreement for the refrigerator, its cost is 24,000 rubles. The amount of VAT is not allocated in the contract, but the contract does not indicate that the cost of the refrigerator does not include VAT. The contract does not contain any conditions for paying VAT in addition to the price of the refrigerator. Since this sale is subject to VAT at a rate of 20%, the seller will calculate the tax as follows:

24,000 rub. × 20/120 = 4,000 rub.

When issuing an invoice, the seller will include the following information:

• the cost of the refrigerator excluding VAT is 20,000 rubles;
• VAT amount – 4,000 rubles;
• the cost of the refrigerator including VAT is 24,000 rubles.

VAT on top of price

It happens that the VAT amount is not allocated in the contract, but the contract contains the following conditions:

• there is a reservation that tax is not included in the price (“prices are indicated without VAT”);
• the buyer is required to pay VAT to the seller in excess of the contract price;
• from other terms of the contract or circumstances preceding its conclusion, it follows that the tax is not taken into account in the price of the contract.

In such circumstances, the seller issues an invoice to the buyer with the amount of VAT, which is calculated in excess of the contract price, namely: the amount specified in the contract is multiplied by 20% or 10% - depending on the rate at which the goods sold, work are taxed , services, transferred property rights (clause 1 of article 168 of the Tax Code of the Russian Federation).

Example 2

According to the purchase and sale agreement for the refrigerator, its cost is 23,600 rubles. The amount of VAT is not allocated in the contract; the contract does not contain conditions for the payment of VAT in addition to the price. But the contract states that the price of the refrigerator does not include tax (it does). Since such a transaction is subject to VAT at a rate of 20%, the seller will calculate the tax as follows:

24,000 rub. × 20% = 4,800 rub.

The seller will include the following information on the invoice:

• the cost of the refrigerator excluding VAT is 24,000 rubles;
• VAT amount – 4,800 rubles;
• the cost of the refrigerator including VAT is RUB 28,800.

Regulatory regulation of the return of goods

The buyer has the right to return the goods, and the seller is obliged to accept such goods back on the following grounds (Chapter 30 of the Civil Code of the Russian Federation):

• the seller did not transfer accessories or documents related to the goods within the prescribed period (Article 464 of the Civil Code of the Russian Federation);
• the seller transferred a smaller quantity of goods than determined by the contract (clause 1 of Article 466 of the Civil Code of the Russian Federation);
• the seller transferred goods in violation of the assortment conditions (clause 2 of Article 468 of the Civil Code of the Russian Federation);
• the buyer discovered significant violations of the requirements for the quality of the goods (clause 2 of article 475 of the Civil Code of the Russian Federation);
• the seller delivered the goods without proper containers and packaging (Article 482 of the Civil Code of the Russian Federation);
• other requirements established by the contract have been violated.

In addition, for the return of goods purchased by the buyer under a retail purchase and sale agreement, the Law of the Russian Federation of 02/07/1992 No. 2300-1 “On the Protection of Consumer Rights” establishes additional grounds.

Based on paragraph 2 of Article 450.1 of the Civil Code of the Russian Federation, in the event of a unilateral refusal of the contract (execution of the contract) in whole or in part, if such a refusal is allowed, the contract is considered terminated or amended accordingly.

The buyer's unilateral refusal of the purchase and sale agreement due to the seller's violation of the terms of the agreement (for example, violation of the requirements for the quality of the goods) means that the transfer to the buyer of the ownership of the low-quality goods provided for in paragraph 2 of Art. 218 of the Civil Code of the Russian Federation, did not take place.

Sales of goods on the territory of Russia are recognized as subject to VAT taxation (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). In this case, the tax base is determined by the taxpayer as the cost of these goods (works, services), calculated on the basis of prices determined in accordance with Article 105.3 of the Tax Code of the Russian Federation, taking into account excise taxes (for excisable goods) and without including tax.

The seller is obliged to present the corresponding amount of VAT for payment to the buyer of goods and issue an invoice no later than 5 calendar days from the date of shipment of the goods (clauses 1, 3 of Article 168 of the Tax Code of the Russian Federation). The seller has the right not to draw up an invoice in the event of selling goods to a buyer who is not a VAT payer or is exempt from fulfilling taxpayer obligations related to the calculation and payment of VAT, with the written consent of the parties to the transaction (clause 1, clause 3, article 169 of the Tax Code of the Russian Federation).

According to paragraph 5 of Article 171 of the Tax Code of the Russian Federation, in the event of the return of goods (work, services, property rights) to the seller, the amounts of tax presented to the buyer and paid by the seller to the budget upon sale are subject to deductions. Deductions are made after the corresponding adjustment operations in connection with the return of goods are reflected in the accounting records, but no later than one year from the date of return (clause 4 of Article 172 of the Tax Code of the Russian Federation). According to the letter of the Federal Tax Service of Russia dated October 23, 2018 No. SD-4-3/ [email protected] , when returning from January 1, 2019 the entire batch (or part) of goods, both accepted and not accepted for registration by buyers, the seller is recommended to issue adjustment invoices - invoices for the cost of goods returned by the buyer, regardless of the period of shipment of goods, that is, until 01/01/2019 or from the specified date.

In addition, by Decree of the Government of the Russian Federation dated January 19, 2019 No. 15 from paragraph 3 of the Rules for maintaining a sales book, approved. By Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, the indication of the obligation to register in the sales book invoices drawn up and (or) issued upon the return of goods accepted for registration is excluded.

Thus, from 01/01/2019, when returning the entire batch of goods or part of the goods accepted by the buyer for registration, the seller makes a tax deduction of the VAT amounts charged to the buyer upon the sale of the returned goods, based on the adjustment invoice issued by him.

Recommendations for drafting contracts

When concluding a contract, the conditions regarding the inclusion or non-inclusion of the VAT amount in the contract price should be clearly formulated at the stage of preparing its draft. This will allow you to avoid future misunderstandings in relations with the counterparty and claims from inspectors.

Practice shows that buyers do not always transfer additional VAT to sellers if, according to the terms of the contract, the price does not include the amount of VAT. But the buyer’s failure to pay VAT does not affect the seller’s obligation to pay tax to the budget. This means that the seller will have to pay the tax from his own funds.

The seller's right to claim VAT from the buyer

According to paragraphs. 1, 2 tbsp. 168 of the Tax Code of the Russian Federation, the buyer is obliged to transfer VAT to the supplier, even if the tax is not provided for in the contract or the supplier has not issued an invoice. Since the tax is imposed in addition to the price of the goods (works, services), the buyer must pay it taking into account the calculated tax. Therefore, the seller has the right to issue an additional invoice to the buyer for the amount of VAT accrued above the contract price, and if the buyer refuses to pay this amount, to recover it in court.

This is evidenced by many judicial acts: clause 15 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2000 No. 51, resolution of the Arbitration Court of the Volga-Vyatka District dated November 14, 2016 No. F01-4724/2016 in case No. A79-6711/2015, FAS Moscow district dated July 23, 2012 No. A40-68414/11-60-424, FAS Volga-Vyatka District dated March 11, 2012 No. A43-7468/2011, FAS Far Eastern District dated December 12, 2011 No. F03-6075/2011.

However, when claiming VAT from the buyer, one should take into account the three-year limitation period (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 29, 2010 No. 7090/10, FAS North-Western District dated August 10, 2011 No. A05-5565/2010).

Instructions: draw up a supply agreement

______________ "___"____________20__

___________________, hereinafter referred to as the “Supplier” represented by _________________________________, acting on the basis of the Charter, on the one hand, and ________________________, hereinafter referred to as the “Buyer” represented by ________________________________________________, acting on the basis of the Charter of the enterprise, on the other hand, have entered into this Agreement as follows:

1. The Subject of the Agreement

1.1. The Supplier undertakes to transfer the products (___product name___) (hereinafter referred to as the “Products”) and related documents into the ownership of the Buyer, and the Buyer undertakes to accept this Product and pay for it under the terms of this Agreement.

1.2. Quantity, assortment, price and payment terms are agreed upon by the parties in invoices, which are an integral part of this Agreement.

1.3. Regardless of the volume of purchase, the “Buyer” receives a discount on the Product in the amount of 10% of the total invoice amount.

2. Delivery times and procedure

2.1. During the term of this Agreement, the Goods are delivered to the Buyer in batches according to invoices agreed upon by the parties.

2.2. The goods are delivered by the Supplier upon the Buyer’s request to the address specified by the Buyer before the end of the month in which the Buyer paid the invoice, in the quantity and assortment specified in the invoice.

2.3. The date of delivery of the goods is considered to be the date of transfer of the Goods to the Buyer (the date of preparation of the invoice).

2.4. Acceptance of goods from the Supplier is formalized by signing an invoice and a delivery note for the transferred Goods, which reflects the result of its acceptance by quantity, indicating the date of acceptance of the goods by the Buyer's representative. The invoice is signed in such quantity that each of the parties involved in the transaction for the supply of goods has the required number of copies left.

3. Quality, completeness, packaging and warranty for the product.

3.1. The product is supplied in the Supplier's packaging, which ensures its safety during proper storage and transportation.

3.2. The quality and completeness of the Goods must comply with the purpose of the goods, the requirements for the technical characteristics of the Goods in the country of origin, as well as the standards and technical conditions in force in the Russian Federation.

3.3. In case of delivery of goods of inadequate quality, the Supplier is obliged to replace or accept the rejected goods within the time period agreed with the Buyer on the basis of the rejection invoice.

3.4. The warranty period for the Goods is 6 months from the date of delivery, unless other periods are specified in the Supplier's Warranty Obligations transferred to the Buyer along with the Goods (in the form of Warranty coupons, entries in invoices, etc.)

4. Product price and payment procedure

4.1. The prices of the supplied goods, including VAT, the cost of packaging, labeling, are agreed upon by the parties in invoices issued by the Supplier. Prices for the same goods in different batches of goods may differ, which is established by the corresponding invoice.

4.2. Payment for the Goods (batch of goods) is made by the Buyer in cash in Russian rubles, by transferring funds to the Supplier's bank account no later than the deadline specified in the invoice for the supplied Goods (batch of goods).

4.3. Documents confirming payment must indicate the date and invoice number.

4.4. The date of payment is the date of receipt of funds to the Supplier's bank account.

4.5. If the Buyer has sampled the Goods for an amount less than what he previously transferred to the Supplier's bank account, the remaining amount can be used by the Buyer when purchasing the next batch of Goods.

If the Buyer has sampled the Goods for an amount of money exceeding the amount transferred by him to the Supplier's bank account, then the amount of money for the unpaid Goods is paid by the buyer to the Supplier's bank account no later than 10 days from the date of delivery (transfer) of this Product (batch of goods) to the Buyer.

4.6. By agreement of the parties, it is possible to supply the Goods (batch of goods) with deferred payment. When payment is deferred, the amount of money for unpaid Goods (batch of goods) accepted by the Buyer from the Supplier is deposited by the Buyer into the supplier’s bank account no later than 10 days from the date of delivery (transfer) of this product (batch of goods) to the Buyer.

4.7. In case of non-payment of the cost of the Goods (batch of goods) in the amount and terms indicated in the invoice for the supplied Goods (batch of goods), the application is cancelled. In this case, the Buyer, if there is a subsequent need to purchase the Goods, sends a new application to the Supplier and pays for the goods on time.

4.8. In the event of a violation by the Supplier of the delivery deadline established in clause 2.2 of the agreement, the Buyer has the right to suspend payment of payments in proportion to the number of days for which delivery is delayed by the Supplier. At the same time, violation of the delivery deadline by the Supplier is not grounds for refusal of the contract and submission of claims for compensation of losses by the Buyer.

5. Rights and obligations of the supplier

5.1. The supplier is obliged:

5.1.1. Deliver the goods in quantity, assortment and terms established by this Agreement.

5.1.2. Simultaneously with the delivery of each batch of Goods, transfer to the Buyer all documents related to it (technical passport, quality certificate, operating instructions, etc.)

5.1.3. Bear the risk of accidental loss or accidental damage to the Goods until they are transferred to the Buyer or the carrier.

5.1.4. Deliver the goods free from the rights of third parties.

5.1.5. Ensure that the Goods are packaged in containers that ensure the safety of the Goods during transportation and storage.

5.2. The Supplier has the right:

5.2.1. Refuse to execute this Agreement unilaterally in the event of repeated violation by the Buyer of the terms of payment for the Goods.

6. Rights and obligations of the buyer

6.1. The buyer is obliged:

6.1.1. Accept and pay for the delivered Goods under the terms of this Agreement.

6.2. The buyer has the right:

6.2.1. If the Supplier, who has received payment for the Goods, does not fulfill the obligation to transfer the Goods within the prescribed period, demand from the Supplier to transfer the paid Goods or return the amount of advance payment for the Goods not transferred by the Supplier.

7. Responsibility of the parties

7.1. For failure to fulfill or improper fulfillment of their obligations under this Agreement, the Parties are liable in accordance with current legislation and the terms of this Agreement.

7.2. In case of delay in repayment of debt incurred in the manner provided for in clauses 4.5 and 4.6 of this Agreement. The Buyer pays the Supplier a penalty in the amount of 0.1% of the overdue amount for each day of delay.

7.3. Payment of penalties does not relieve the Parties from fulfilling their obligations under this agreement.

8. Dispute resolution procedure

8.1. The parties take the necessary measures to ensure that controversial issues and disagreements arising during the execution and termination of this agreement are resolved through negotiations.

8.2. If the Parties do not reach an agreement on controversial issues through negotiations, the dispute may be resolved in court.

Compliance with the claims procedure for pre-trial dispute resolution is mandatory for the Parties. The claim is submitted in writing and signed by the heads of the Parties or their authorized deputies.

The claim is considered within 30 days from the date of receipt. The response to the claim is signed by the heads of the Parties or their authorized deputies.

9. Force majeure

9.1. In the event of force majeure obligations, which include: natural disasters, riots, strikes, revolutions, military actions, the entry into force of legislative acts, government regulations, orders of government bodies, directly or indirectly prohibiting the types of activities specified in the contract, preventing the parties from carrying out their functions under the Agreement, and other circumstances independent of the will of the parties, the parties under this Agreement are released from liability for failure to fulfill their obligations if, within a reasonably short period of time from the occurrence of such circumstances, the party affected by their influence brings to the attention of the other parties to the news of what happened.

In the event that force majeure circumstances and their consequences continue to operate for more than three months or they and their consequences will continue to operate for more than this period, the parties will conduct negotiations as soon as possible in order to identify alternative methods of execution of the Agreement acceptable to both parties and reach an appropriate agreement.

10. Duration of the contract

10.1. The validity period of this Agreement is set at one year. This agreement comes into legal force from the moment it is signed by the Parties.

10.2. If one month before the end of the contract, neither party notifies the other party of termination, then the contract is considered extended under the same conditions and for the same period.

11. Change and termination of the contract

11.1. Changes to the terms of this Agreement, its termination and termination are possible by agreement of the parties.

An agreement to change the terms of this Agreement and to terminate it is drawn up in writing and signed by authorized representatives of the Parties.

11.2. The Agreement may be terminated unilaterally in the cases provided for by this Agreement and current legislation.

The Party unilaterally terminating the contractual relationship is obliged to notify the other Party about this at least 30 days before the termination of the contract. In this case, the parties are obliged to fulfill all obligations previously assumed under this Agreement.

11.3. This Agreement may be terminated by the Parties in court in accordance with current legislation.

12. Other conditions

12.1. If the legal address or payment details change, each party to the Agreement is obliged to inform the other party in writing, no later than within 2 days from the date of occurrence of these changes.

12.2. All changes and additions to this Agreement are valid only if they are in writing and duly signed by the Parties.

12.3. In all other respects that are not provided for in this Agreement, the Parties are guided by the current legislation of the Russian Federation.

12.4. This Agreement is drawn up in two copies having equal legal force, one for each of the parties.

13. Legal addresses and details of the parties

SUPPLIER: BUYER:

_______________________ _____________________

Wrongful presentation of VAT to the buyer

There are cases when the seller misleads a bona fide buyer by claiming to apply an exemption, the use of which is unlawful, and subsequently claims VAT for payment to the buyer. In this situation, the seller himself must be responsible for paying the tax. The judges came to this conclusion in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 14, 2011 No. 16970/10 regarding the performance of work under a government contract.

Similar conclusions are contained in the resolution of the Arbitration Court of the Ural District dated September 24, 2014 No. F09-5967/14 in case No. A76-26562/2013, which concluded that a lessor who has lost the right to use a simplified taxation system does not have the right to increase the amount of rent for the amount of VAT without concluding an additional agreement to the contract. Imposing on a bona fide participant in civil legal relations the obligation to pay VAT that has not been presented for payment is unlawful.

Results

The seller must calculate VAT if its amount is not allocated in the contract.
There are 2 options here: VAT is already included in the price of the product. Then the specified amount is multiplied by 20 and divided by 120. Or the cost of the goods is indicated excluding tax, then the cost of material assets will increase by the amount of tax. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Return of goods upon shipment without transfer of ownership in "1C: Accounting 8"

We will consider the procedure for the seller to reflect the return of goods under a contract with a special condition for the transfer of ownership in the 1C: Accounting 8 program, edition 3.0, using the following example.

Example

The organization Trading House LLC (seller) shipped a consignment of goods (10 pieces) worth RUB 150,000.00 to Modny Gorod LLC (buyer). (including VAT 20% - RUB 25,000.00). The goods are delivered by the seller using a transport company. Ownership of the goods passes to the buyer upon acceptance of the goods at the buyer's warehouse. Due to the discovery of a defect, the buyer returned some of the goods to the seller:

• 1 PC. — upon acceptance (before the transfer of ownership to the buyer);
• 2 pcs. - after acceptance (after the transfer of ownership to the buyer). The sequence of operations is given in the table.

Shipment of goods to the buyer

To enable the mechanism for calculating VAT on shipment transactions without transfer of ownership, you must set the flag for the value Accrue VAT on shipment without transfer of ownership on the VAT tab of the Taxes and Reports Settings form (Main section - subsection Settings - Taxes and Reports).

To perform operations 1.1 “Reflection of the shipment of goods without transfer of ownership”; 1.2 “Calculation of VAT on shipment without transfer of ownership”, you must create a Sales document (act, invoice) with the transaction type Shipment without transfer of ownership (section Sales - subsection Sales), fig. 1.

Rice. 1. Shipment of goods to the buyer

After posting the document, the following accounting entries are entered into the accounting register:

Debit 45.01 Credit 41.01

— for the cost of goods shipped in the amount of RUB 100,000.00. (10 pcs x 10,000.00 rub.);

Debit 76.OT Credit 68.02

— for the amount of accrued VAT in the amount of RUB 25,000.00. (10 pcs. x RUB 12,500.00 x 20%).

A registration entry is made in the Sales VAT accumulation register to create a sales book for the tax period of shipment of goods.

To issue an invoice for shipped goods (operation 1.3 “Issuing an invoice for shipped goods”), you must click on the Issue an invoice button at the bottom of the Sales document (act, invoice), Fig. 1. In this case, the document Invoice issued is automatically created, and a hyperlink to the created invoice appears in the form of the basis document.

In the new posted document Invoice issued, which can be opened via a hyperlink, all fields will be filled in automatically based on the data in the Sales document (act, invoice).

Besides:

• in the line Basis documents there will be a hyperlink to the corresponding implementation document;
• in the Operation type code field the value 01 will be reflected, which corresponds to the shipment (transfer) of goods (work, services), property rights (Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3 / [email protected] );
• The Receipt Method switch will be set to Hard copy if there is no valid agreement with the seller to exchange invoices electronically. If there is an agreement, then the switch will be in the Electronic position;
• in the line Issued (transferred to the counterparty), a flag will be placed and the date of registration of the Sales document (act, invoice) will be indicated, which, if necessary, should be replaced with the date of actual issuance of the invoice. If an agreement has been concluded with the buyer on the exchange of invoices in electronic form, then the date of sending the electronic invoice file to the EDF operator, indicated in its confirmation, will be entered in the field.

As a result of posting the issued Invoice document, a registration entry is made in the Invoice Journal register to store the necessary information about the issued invoice.

Using the Print document Invoice issued button, you can view and print the invoice.

Thus, in the sales book for the third quarter of 2021 (approved by Resolution No. 1137) - section Reports - subsection VAT - a registration entry on invoice No. 5 dated 07/01/2020 will be reflected for the amount of VAT accrued upon shipment of goods in the amount RUB 25,000.00 with KVO 01.

Return of goods from the buyer before sale

Return of goods made before the transfer of ownership of the goods to the buyer in accordance with the terms of the contract (operations 2.1 “Reversal of shipment of goods without transfer of ownership”; 2.2 “Adjustment of accrued VAT”; 2.3 “Reflection of tax deduction”) is registered using the document Return of goods from the buyer (Fig. 2), which can be generated from the Sales document (act, invoice) with the operation type Shipment without transfer of ownership by clicking the Create based button (Fig. 1).

Rice. 2. Return of shipped goods from the buyer

In a new document filled with information from the Sales document (act, invoice), it is necessary to indicate in the Quantity column of the tabular part of the document the quantity of goods returned to the seller before the moment of its sale to the buyer.

After posting the document, the following accounting entries are entered into the accounting register:

Debit 45.01 Credit 41.01

— REVERSE for the cost of returned goods in the amount of RUB 10,000.00. (1 piece x 10,000.00 rub.);

Debit 76.OT Credit 19.03

— REVERSE for the amount of VAT accrued upon shipment of returned goods in the amount of RUB 2,500.00. (1 piece x RUB 12,500.00 x 20%);

Debit 68.02 Credit 19.03

- for the amount of VAT claimed for tax deduction in respect of returned shipped goods in the amount of RUB 2,500.00.

As a result of posting the document, entries are made in the VAT accumulation register presented with the type of movement Income and Expense.

An income in this register is a potential entry in the purchase book, an expense is a VAT claim for deduction or a write-off for other reasons. For example, the tax amount can be included in the cost of goods, written off against the organization’s net profit, etc.

To create a purchase book, an entry is made in the Purchase VAT accumulation register.

According to paragraph 1.4 of the letter of the Federal Tax Service of Russia dated October 23, 2018 No. SD-4-3 / [email protected], when returning from January 1, 2019 the entire batch (or part) of goods, both accepted and not accepted for registration by buyers, the seller is recommended to issue adjustment notes invoices for the cost of goods returned by the buyer.

Thus, when returning the entire consignment of goods or part of the goods, the seller makes a tax deduction for the VAT amounts calculated and presented to the buyer upon shipment of the returned goods, based on the adjustment invoice issued by him.

To issue a correction invoice for shipped goods (operation 2.4 “Issuing a correction invoice”), you must click on the Issue a correction invoice button at the bottom of the Return of goods from buyer document (Fig. 2). In this case, the document Adjustment invoice issued is automatically created, and a hyperlink to the created invoice appears in the form of the basis document.

In the new posted document Adjustment invoice issued (Fig. 3), which can be opened via a hyperlink, all fields will be filled in automatically based on the data in the document Return of goods from the buyer.

Rice. 3. Corrective invoice when returning shipped goods

Besides:

• in the line Documents-basis there will be a hyperlink to the corresponding document for the return of goods;
• in the Transaction type code field, the value 18 will be reflected, which corresponds to the preparation of an adjustment invoice due to a decrease in the cost of goods (work, services) shipped, transferred property rights, including in the case of a decrease in the quantity (volume) of goods shipped ( works, services), transferred property rights (Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ [email protected] );
• The Receipt Method switch will be set to Hard copy if there is no valid agreement with the seller to exchange invoices electronically. If there is an agreement, then the switch will be in the Electronic position;
• in the line Issued (transferred to the counterparty), a flag will be placed and the date of registration of the Sales Adjustment document will be indicated, which, if necessary, should be replaced with the date of actual issuance of the adjustment invoice. If an agreement has been concluded with the buyer on the exchange of invoices in electronic form, then the date of sending the electronic invoice file to the EDF operator, indicated in its confirmation, will be entered in the field.

As a result of posting the document Adjustment Invoice issued, a registration entry is made in the Register of Invoices to store the necessary information about the adjustment invoice issued to the buyer.

Using the Print document Adjustment invoice issued button (Fig. 3), you can view and print the adjustment invoice.

As a result of the operation to return shipped but not sold goods, a registration entry will be made in the purchase book for the third quarter of 2021 (section Reports - VAT subsection) for adjustment invoice No. 6 dated 07/07/2020, issued to invoice No. 5 dated 07/01/2020, with transaction type code 18, which corresponds to the preparation of an adjustment invoice due to a decrease in the cost of goods (work, services) shipped, transferred property rights, including in the case of a decrease in prices (tariffs) and ( or) reducing the quantity (volume) of shipped goods (works, services), transferred property rights (Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/ [email protected] ).

Sales of shipped goods

To perform operations 3.1 “Accounting for revenue from the sale of goods”; 3.2 “Reflection of VAT on the sale of goods”; 3.3 “Write-off of the cost of goods sold”, you need to create a document Sales of shipped goods (Fig. 4) based on the document Sales (act, invoice) (Fig. 1) by clicking the Create based button.

Rice. 4. Sales of shipped goods

Since before the transfer of ownership of the goods to the buyer, some of the goods were returned to the seller, as a result of posting the document Sales of shipped goods, accounting entries are generated taking into account the return of goods made before the sale:

Debit 90.02.1 Credit 45.01

- for the cost of goods sold in the amount of RUB 90,000.00. (9 pieces x 10,000.00 rub.);

Debit 62.01 Credit 90.01.1

- for the amount of proceeds from the sale including VAT in the amount of RUB 135,000.00. (9 pieces x 15,000.00 rub.);

Debit 90.03 Credit 76.OT

— on the amount of VAT accrued on the sale of goods in the amount of RUB 22,500.00. (9 pieces x RUB 12,500.00 x 20%).

Reflecting the sale of previously shipped goods under a contract with a special condition for the transfer of ownership does not lead to a change in the amount of VAT accrued upon the shipment of these goods.