home Real estate What does a separate line of the VAT amount mean. VAT: the most special and complex tax. When it becomes necessary to allocate VAT from the amount

What does a separate line of the VAT amount mean. VAT: the most special and complex tax. When it becomes necessary to allocate VAT from the amount

What risks will the Company have if the Work Acceptance Certificate (Form No. KS-2) does not contain VAT charged on the amount of costs?

Description of the situation:

Decree of the State Statistics Committee of Russia dated November 11, 1999 No. 100 “On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction works” approved form No. KS-2 “Act on acceptance of work performed”. The allocation of the amount of VAT in the form No. KS-2 is not provided.

At the same time, in the “Information on the cost of work performed and costs” (form No. KS-Z), the line “Total” reflects the total amount of work and costs excluding VAT, a separate line indicates the amount of VAT, the line “Total” indicates the cost of work performed and costs including VAT.

In accordance with paragraph 4 of Art. 168 of the Tax Code of the Russian Federation in settlement documents, including registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding amount of tax is allocated in a separate line.

In accordance with Part 1 of Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ “On Accounting”, each fact of economic life is subject to registration with a primary accounting document.

According to paragraph 12 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended on December 24, 2010) “On approval of the Regulations on maintaining accounting and financial statements in Russian Federation» all business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.

When documenting the work performed (services rendered), the organization may use unified forms of acts or forms of acts developed independently and approved by the accounting policy.

So, in capital construction, for registration of work performed, standard forms of primary documents approved by the Decree of the State Statistics Committee of Russia dated November 11, 1999 No. 100 “On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work” can be used, and namely, the “Act on the acceptance of work” (form No. KS-2) and the “Information on the cost of work performed and costs” (form No. KS-3).

Application procedure tax deductions regulated in Art. Art. 171 and 172 of the Tax Code of the Russian Federation.

In accordance with paragraph 6 of Art. 171 tax code Russian Federation deductions are subject to the amount of tax presented to the taxpayer contractors(customers-developers) during their capital construction, assembly (installation) of fixed assets. According to paragraph 5 of Art. 172 of the Tax Code of the Russian Federation, deductions of these tax amounts are made in the manner prescribed by par. 1 and 2, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation.

Paragraph 1 of Art. 172 of the Tax Code of the Russian Federation establishes that tax deductions are made on the basis of invoices issued by sellers when the taxpayer purchases goods (works, services), property rights, or on the basis of other documents in cases provided for in paragraphs 3, 6 - 8 of Art. 171 of the Tax Code of the Russian Federation. Deductions are subject to the amount of tax presented to the taxpayer after the registration of the purchased goods (works, services), property rights in the presence of relevant primary documents.

In accordance with paragraph 1 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (works, services), transferring property rights, the seller, in addition to the price (tariff) of the goods (works, services) sold, transferring property rights, is obliged to present the corresponding amount of tax to the buyer for payment. According to paragraph 4 of Art. 168 of the Tax Code of the Russian Federation, the amount of tax must be allocated as a separate line in settlement documents, primary accounting documents and invoices.

At the same time, it should be noted that form No. KS-2 “Act on acceptance of completed work”, approved by the Decree of the State Statistics Committee of Russia dated 11.11.1999 No. 100, does not provide for the allocation of the amount of VAT. For settlements for work performed, a unified form No. KS-3 “Reference on the cost of work performed and costs” approved by the same Decree is used.

At the same time, in the “Information on the cost of work performed and costs” (form KS-3), the line “Total” reflects the total amount of work and costs excluding VAT, a separate line indicates the amount of VAT, the line “Total” indicates the cost of work performed and costs in view of VAT. Help is used for settlements with the customer for the work performed. One copy is made for the contractor, the second - for the customer (developer, general contractor).

Thus, the legislation does not require the amount of VAT to be allocated in the acts of acceptance of work performed as a separate line. Consequently, the failure to allocate the amount of VAT in a separate line in the acts of form No. KS-2 cannot serve as a basis for refusing to apply tax deductions to the taxpayer.

So, in the Decree of the Federal Antimonopoly Service of the Moscow District dated November 29, 2006 No. KA-A40 / 11617-06, the court did not accept the argument of the tax inspectorate about the non-allocation of form No. KS-2 VAT in the submitted acts of work performed, since form No. KS-2 “Acceptance certificate completed works” is used for acceptance of completed contract construction and installation works, and the allocation of the amount of VAT in the form No. KS-2 is not provided, provided that the taxpayer complies with the procedure for applying tax deductions established by the Tax Code of the Russian Federation.

Both ordinary people and a specialist such as an accountant may be faced with a task when necessary. allocate VAT and look at the amount of the transaction, the purchase cleared from it. We will advise you how to do it.

The essence of the tax

Value Added Tax (VAT) is a form of withdrawal in favor of the treasury of a certain part of the value of the goods. The final consumer pays the tax on the entire cost of the goods to the seller, since the latter adds it to the price of the good being sold. But its manufacturers often have to allocate VAT to avoid taking tax several times with the same value. Indeed, VAT begins to enter the treasury much earlier than the goods are purchased by the end buyer.

VAT is paid at each stage of the production of goods: when raw materials are purchased or the work necessary to create them is carried out. The same applies to services provided to the consumer. This distribution can significantly reduce the possibility of tax evasion, as well as exempt from VAT when exporting goods, which increases the competitiveness of national production.

Let's figure it out how to extract VAT from the amount purchases, deals. In order to do this, it is necessary to determine the value of the main rate. It can be of two types: 18/118 or 10/110. The value of the estimated rate depends on what amount of VAT is within the total amount - 18 or 10 percent.

When to apply the settlement rate

You have to do this in such common situations:

calculation of tax from the advance paid on account of the delivery of goods, which is planned in the near future;
calculation of the tax to be transferred to the treasury by the tax agent;
calculation of VAT included in the price, but not allocated separately.

How to count

Can allocate VAT according to the formula:

EXAMPLE FOR 10%
Let's say the company's account received an advance payment for the shipment of pasta in the amount of 220,000 rubles, subject to VAT at a rate of 10%. Consider, how to allocate VAT 10%:

Business trips

At the cost of paying for a hotel room or travel of an employee of the company, the tax can be deducted without an invoice. Therefore, it is very important and desirable that the ticket for travel or the document issued when paying for accommodation for a room contains VAT deducted from the amount.

Answer

If the contract does not specify the amount of VAT and there are no other indications that the price does not include VAT, then VAT is calculated from the agreed price at the calculated rate.

Rationale

In essence, the question is whether the value of the contract, when VAT is not indicated in it, should be considered as value with or without VAT.

Example

Two Russian organizations entered into a purchase and sale agreement at a price of 100,000 rubles. VAT is not allocated in the contract.

If we apply the estimated VAT rate (20/120), then the tax amount will be 16,667 rubles, and the seller's revenue will be 83,333 rubles. Applying the estimated rate, we proceed from the fact that the amount of 100,000 rubles includes VAT.

If we proceed from the fact that the price of the goods is 100,000 rubles without VAT, then you need to apply a 20% VAT rate, the tax amount will be 20,000 rubles, and the seller's revenue is 100,000 rubles.

The Supreme Arbitration Court of the Russian Federation formulated its position on this issue in paragraph 17 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33 "On some issues that arise with arbitration courts when considering cases related to the collection of value added tax":

“17. Within the meaning of the provisions of paragraphs 1 and 4 of Article 168 of the Tax Code of the Russian Federation, the amount of tax charged to the buyer upon the sale of goods (works, services), the transfer of property rights, must be taken into account when determining the final amount of the price indicated in the contract and allocated in settlement and primary accounting documents, invoices invoices on a separate line. At the same time, the burden of ensuring the fulfillment of these requirements lies with the seller as a taxpayer, who is obliged to take into account such a sale operation when forming the tax base and calculating the tax payable to the budget based on the results of the corresponding tax period.

In this regard, if there is no direct indication in the contract that the price established in it does not include the amount of tax and otherwise does not follow from the circumstances preceding the conclusion of the contract or other conditions of the contract, the courts should proceed from the fact that the price presented to the buyer the seller is the last to allocate the amount of tax from the price indicated in the contract, for which it is determined by the calculation method (clause 4 of article 164 of the Code).

Thus, if the amount of VAT is not allocated in the contract and there are no other signs that the price does not include VAT, then VAT is calculated from the agreed price at the calculated rate. This approach, in essence, places the burden of costs of VAT not agreed upon by the parties on the seller (at the expense of his revenue).

VAT (value added tax) is the most difficult tax to understand, calculate and pay, although if you do not delve deeply into its essence, it will not seem very burdensome for a businessman, because. is an indirect tax. An indirect tax, unlike a direct tax, is passed on to the final consumer.

Each of us can see the total amount of the purchase and the amount of VAT on the check from the store, and it is we, as consumers, who ultimately pay this tax. In addition to VAT, indirect taxes are excises and customs duties. To understand the complexity of VAT administration for its payer, it will be necessary to understand the main elements of this tax.

Elements of VAT

Objects of VAT taxation are:

sale of goods, works, services on the territory of Russia, transfer of property rights (the right to claim debt, intellectual property rights, lease rights, the right of permanent use land plot etc.), as well as gratuitous transfer of ownership of goods, results of work and provision of services. A number of transactions specified in paragraph 2 of Article 146 of the Tax Code of the Russian Federation are not recognized as objects of VAT taxation;
performance of construction and installation works for own consumption;
transfer for own needs of goods, works, services, the costs of which are not taken into account when calculating income tax;
import (import) of goods to the territory of the Russian Federation.

Goods and services listed in article 149 of the Tax Code of the Russian Federation are not subject to VAT. Among them there are socially significant ones, such as: the sale of certain medical goods and services; nursing and childcare services; sale of religious items; passenger transportation services; educational services, etc. In addition, these are services on the market valuable papers; Bank operations; services of insurers; legal services; sale of residential buildings and premises; utilities.

VAT tax rate can be equal to 0%, 10% and 18%. There is also the concept of "settlement rates" equal to 10/110 or 18/118. They are used in the operations specified in paragraph 4 of Article 164 of the Tax Code of the Russian Federation, for example, when receiving an advance payment for goods, works, services. All situations in which certain tax rates apply are given in article 164 of the Tax Code of the Russian Federation.

Please note: from 2019 maximum bet VAT will be 20% instead of 18%. Estimated rate instead of 18/118 will be 20/120.

Export operations are taxed at a zero tax rate; pipeline transportation of oil and gas; transmission of electricity; transportation by rail, air and water transport. At a 10% rate - some food products; most goods for children; medicines and medical products that are not included in the list of the most important and vital; breeding cattle. For all other goods, works, services, the VAT rate is 18%.

Tax base for VAT in the general case, it is equal to the cost of goods, works, services sold, taking into account excises for excisable goods (Article 154 of the Tax Code of the Russian Federation). At the same time, articles 155 to 162.1 of the Tax Code of the Russian Federation provide details for determining the tax base separately for different cases:

transfer of property rights (art. 155);
income under contracts of commission, commission or agency (Article 156);
in the provision of transportation services and international communication services (Article 157);
sale of the enterprise as a property complex (Article 158);
performance of construction and installation works and transfer of goods (performance of work, provision of services) for their own needs (Article 159);
import (import) of goods into the territory of the Russian Federation (Article 160);
when selling goods (works, services) on the territory of the Russian Federation by taxpayers - foreign persons (Article 161);
taking into account the amounts associated with settlements for payment for goods, works, services (Article 162);
when reorganizing organizations (Article 162.1).

tax period, that is, the period of time at the end of which the tax base is determined and the amount of tax payable for VAT is calculated is a quarter.

VAT payers Russian organizations are recognized and individual entrepreneurs, as well as those who move goods across the customs border, that is, importers and exporters. Taxpayers working on special tax regimes do not pay VAT:, (except when they import goods into the territory of the Russian Federation) and participants in the Skolkovo project.

In addition, taxpayers who meet the requirements of Article 145 of the Tax Code of the Russian Federation can receive exemption from VAT: the amount of proceeds from the sale of goods, works, services for the previous three months, excluding VAT, did not exceed two million rubles. The exemption does not apply to individual entrepreneurs and organizations selling excisable goods.

What is a VAT deduction?

At first glance, since VAT must be charged on the sale of goods, works, services, it is no different from sales tax (on turnover). But if we return to its full name - “value added tax”, then it becomes clear that it should not be taxed on the entire amount of sales, but only added value. Value added is the difference between the cost of goods sold, works, services and the cost of purchasing materials, raw materials, goods, and other resources spent on them.

From this it becomes clear the need to obtain a tax deduction for VAT. The deduction reduces the amount of VAT accrued upon sale by the amount of VAT that was paid to the supplier when purchasing goods, works, services. Let's look at an example.

Organization "A" purchased goods from organization "B" for resale worth 7,000 rubles per unit. The amount of VAT amounted to 1,260 rubles (at a rate of 18%), the total purchase price is 8,260 rubles. Further, organization "A" sells the goods to organization "C" for 10,000 rubles per unit. VAT on sale is 1,800 rubles, which organization "A" must transfer to the budget. In the amount of 1,800 rubles, the VAT (1,260 rubles) that was paid when purchasing from organization “B” is already “hidden”.

In fact, the obligation of organization "A" to the budget for VAT is only 1,800 - 1,260 = 540 rubles, but this is provided that the tax authorities deduct this input VAT, that is, they provide the organization with a tax deduction. Receiving this deduction is accompanied by many conditions, below we will consider them in more detail.

In addition to the deduction of VAT amounts paid to suppliers when purchasing goods, works, services, VAT on sale can be reduced by the amounts specified in article 171 of the Tax Code of the Russian Federation. This is VAT paid when importing goods into the territory of the Russian Federation; when returning goods or refusing to perform work or provide services; with a decrease in the cost of shipped goods (work performed, services rendered), etc.

Conditions for obtaining an input VAT deduction

So, what conditions must a taxpayer fulfill in order to reduce the amount of VAT on sale by the amount of VAT that was paid to suppliers or when goods were imported into the territory of the Russian Federation?

should be related to the objects of taxation(Article 171(2) of the Tax Code of the Russian Federation). It is not uncommon for the tax authorities to wonder whether these purchased goods will actually be used in transactions subject to VAT? Another similar question - is there any economic justification (focus on making a profit) when purchasing these goods, works, services?
That is, the tax authority is trying to refuse to receive a VAT tax deduction, based on its assessment of the expediency of the taxpayer's activities, although this does not apply to the mandatory conditions for deducting input VAT. As a result, many lawsuits are filed by VAT payers for unreasonable refusals to receive deductions in this regard.
Purchased goods, works, services must be taken into account(Article 172(1) of the Tax Code of the Russian Federation).
Having a valid invoice. Article 169 of the Tax Code of the Russian Federation provides requirements for the information that must be indicated in this document. When importing, instead of an invoice, the fact of paying VAT is confirmed by documents issued by the customs service.
Until 2006, to receive a deduction, actual payment condition VAT amounts. Now, Article 171 of the Tax Code of the Russian Federation provides only three situations in which the right to a deduction arises in relation to the VAT paid: when importing goods; travel and hospitality expenses; paid by buyers-tax agents. For other situations, the turnover "amounts of tax presented by sellers" applies.
Discretion and caution when choosing a counterparty. About that, "" we have already talked about. Refusal to receive a VAT tax deduction may also be caused by your connection with a suspicious counterparty. If you want to reduce the VAT that you must pay to the budget, we recommend that you conduct a preliminary check of your transaction partner.
Highlighting VAT as a separate line. Article 168 (4) of the Tax Code of the Russian Federation requires that the amount of VAT in settlement and primary accounting documents, as well as in invoices, be highlighted as a separate line. Although this condition is not mandatory for receiving a tax deduction, it is necessary to track its presence in the documents so as not to cause tax disputes.
Timely issuance of invoices by the supplier. According to Article 168 (3) of the Tax Code of the Russian Federation, an invoice must be issued to the buyer no later than five calendar days, counting from the date of shipment of goods, performance of work, provision of services. Surprisingly, even here the tax authorities see a reason for refusing to receive a tax deduction for the buyer, although this requirement applies only to the seller (supplier). The courts on this issue take the position of the taxpayer, reasonably noting that the five-day period for issuing an invoice is not a prerequisite for the deduction.
The integrity of the taxpayer. Here it is already necessary to prove that the VAT payer himself, who wants to receive a deduction, is a conscientious taxpayer. The reason for this is the same resolution of the Plenum of the Supreme Arbitration Court dated October 12, 2006 N 53, which defines the "defects" of the counterparty. Paragraphs 5 and 6 of this document contain a list of circumstances that may indicate the unreasonableness of the tax benefit (and the input VAT deduction is also a tax benefit)
Suspicious, according to YOU, are:

the impossibility of real implementation by the taxpayer of business transactions;
lack of conditions for achieving the results of the relevant economic activity;
transactions with goods that were not produced or could not be produced in the specified volume;
accounting for tax purposes only those business transactions that are associated with obtaining tax benefits.
These are such, quite harmless, at first glance, conditions as: the creation of an organization shortly before the completion of a business transaction; one-time nature of the operation; use of intermediaries in transactions; carrying out the transaction not at the location of the taxpayer.
Based on this decision, tax inspectors acted very simply - they refused to receive a VAT deduction, simply listing these conditions. The zeal of its employees had to be restrained by the Federal Tax Service itself, because. the number of "unworthy" of receiving tax benefits just rolled over. In a letter dated May 24, 2011 No. SA-4-9 / 8250, the Federal Tax Service notes that “... in practice tax control there are cases when the tax authority, avoiding clarity in qualifying the circumstances of the receipt by the taxpayer of an unreasonable tax benefit, limiting itself to referring to paragraphs 1, 5, 6, 10 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53, draws conclusions about the receipt by the taxpayer of an unjustified tax benefit. At the same time, other circumstances that clearly indicate that a business transaction has been completed are not taken into account.

Additional terms there may be a number of requirements for obtaining a tax deduction for VAT tax authorities to paperwork (typical accusations of incompleteness, unreliability, inconsistency of the specified information); to the profitability of the VAT payer; an attempt to requalify contracts, etc. If you are sure that you are right, in all these cases it is worth at least challenging the decisions of the tax authorities to refuse to receive a VAT tax deduction in a higher tax authority.

VAT on export

As we have already said, when exporting goods, their sale is taxed at a rate of 0%. The company must justify the right to such a rate by documenting the fact of export. To do this, along with the VAT declaration, a package of documents must be submitted to the tax office (copies of the export contract, customs declarations, transport and shipping documents with customs marks).

In order to submit these documents, the VAT payer is given 180 days from the date of placing the goods under the customs procedures for export. If the necessary documents are not collected within this period, then VAT will have to be paid at a rate of 10% or 18%.

VAT on import

When importing goods into the territory of the Russian Federation, importers pay VAT at customs, which is calculated as part of customs payments (Article 318 of the Customs Code of the Russian Federation). An exception is the import of goods from the Republic of Belarus and the Republic of Kazakhstan, in these cases, the payment of VAT is processed at the tax office in Russia.

Please note that when importing goods into the territory of Russia, all importers pay VAT, including those working on special tax regimes (USN, UTII, ESHN, PSN), and those who are exempt from VAT under Article 145 of the Tax Code of the Russian Federation.

The import VAT rate is 10% or 18%, depending on the type of goods. The exception is the goods specified in Article 150 of the Tax Code of the Russian Federation, upon import of which VAT is not charged. The tax base on which VAT will be charged when importing goods is calculated as the total amount of the customs value of goods, customs duty and excise tax (for excisable goods).

VAT under USN

Although simplified people are not VAT payers, issues related to this tax nevertheless arise in their activities.

First of all, why don't taxpayers on OSNO want to work with suppliers on the simplified tax system? The answer here is that the supplier on the simplified tax system cannot issue an invoice to the buyer with allocated VAT, which is why the buyer on the OSNO will not be able to apply a tax deduction for the amount of input VAT. A way out here is possible in reducing the sale price, because, unlike suppliers on, simplistic people should not charge VAT on sales.

Sometimes simplistic people still issue an invoice to the buyer with VAT allocated, which obliges them to pay this VAT and submit a declaration. The fate of such an invoice may be debatable. Inspections often refuse buyers to receive a tax deduction, referring to the fact that simplistic people are not VAT payers (at the same time, they actually paid VAT). True, most courts in such disputes support the right of buyers to deduct VAT.

If, on the contrary, a simplistic person buys goods from a supplier working for OSNO, then he pays VAT, for which he cannot receive a deduction. But, according to article 346.16 of the Tax Code of the Russian Federation, a taxpayer on a simplified system can take into account input VAT in his expenses. This concerns, however, only payers, tk. on the USN Income no costs are taken into account.

VAT declaration and tax payment

The VAT declaration must be submitted at the end of each quarter, no later than the 25th of the next month, that is, no later than April 25, July, October and January, respectively. Reporting is accepted only in electronic form, if it is submitted on paper, it is not considered submitted. Starting from the report for the 1st quarter of 2017, the VAT return is submitted according to the updated form (as amended by the Order of the Federal Tax Service of December 20, 2016 N MMV-7-3 / [email protected]).

The procedure for paying VAT is different from other taxes. The amount of tax calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, according to the results of the first quarter, the amount of VAT payable amounted to 90 thousand rubles. We divide the tax amount into three equal parts of 30 thousand rubles each, and pay it in the following: no later than April 25, May, June, respectively.

We draw the attention of all LLCs - organizations can pay taxes only by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty fee, which can be calculated using our calculator.

When paying for goods (works, services), the organization did not allocate VAT in the payment order. Can VAT be deducted in this case? And how to avoid disputes in the future?

A.S. Elin, auditor

Four rules of offset

The Tax Code puts forward four conditions, subject to the simultaneous fulfillment of which VAT can be deductible. Recall them:

1) goods (works, services) are accepted by the taxpayer for accounting (clause 1, article 172 of the Tax Code of the Russian Federation);

2) the amount of VAT actually paid to the supplier of goods (works, services) (clause 1, article 172 of the Tax Code of the Russian Federation);

3) the purchased goods (works, services) are intended for the implementation of transactions subject to VAT (clause 2, article 171 of the Tax Code of the Russian Federation);

4) there is a properly executed invoice of the supplier, documents confirming the actual payment of tax amounts (clause 1, article 172 of the Tax Code of the Russian Federation).

Chapter 21 of the Tax Code of the Russian Federation does not contain other conditions for the application of deductions. But at the same time, each of these conditions has a certain implementation mechanism. For example, the fact that goods are registered confirms the reflection of their value in the debit of account 41 "Goods" and the credit of account 60 "Settlements with suppliers and contractors". The amount of input VAT related to these goods must be recorded in the debit of account 19 "VAT on acquired valuables" and the credit of account 60.

And what confirms that the amount of VAT is actually paid to the supplier? First of all, payment documents indicating the repayment of debts for purchased goods (works, services). And as practice shows, when carrying out tax audits regulatory authorities require organizations to deduct VAT so that the amount of VAT in settlement and payment documents is highlighted as a separate line. How legitimate is this claim?

Allocate VAT!

In most cases, settlements with suppliers are made in a non-cash form. The rules of cashless payments are regulated by central bank RF.

So, in the payment order, when filling in the "Purpose of payment" field, it is required to highlight the tax (VAT) payable in a separate line, otherwise there should be an indication that the tax is not paid. This requirement is established by subparagraph "h" of paragraph 2.10 of the Regulations of the Central Bank of the Russian Federation dated 03.10.02 No. 2-p "On non-cash payments", as amended on 03.03.03. Let us recall that the new version of the Regulations came into force on June 1, 2003, it retained the obligation to reflect the amount of VAT in the "Purpose of payment" field.

A similar requirement is established for the execution of cash documents. According to the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88, in the incoming cash order, the line "including" indicates the amount of VAT, which is recorded in figures, and if products (works, services) are not taxed, an entry is made "without tax (VAT)".

As you can see, the demands of the tax authorities are not groundless. They follow from the rules for filling out payment documents.

But what if the accountant in the daily bustle did not allocate the VAT amount in the payment order? Is it possible to offset the tax, because in fact it was paid to the supplier?

Court and business

Not so long ago, the Federal Arbitration Court of the North-Western District ruled on the legitimacy of accepting VAT for deduction by a taxpayer whose payment documents did not have VAT records or erroneously indicated "without VAT" or "VAT is not subject to" (ruling of the Federal Arbitration Court of the North-Western district dated 01.24.03 in case No. A56-17326 / 02). The norms of Chapter 21 of the Tax Code of the Russian Federation do not contain an indication that the failure to allocate the amount of VAT as a separate line in payment orders deprives the taxpayer of the right to apply tax deductions. The court pointed out that in order to apply the deduction, it is sufficient to highlight the amount of VAT in the invoice. Thus, an error made in the execution of payment orders cannot deprive the taxpayer of the right to apply tax deductions, if the actual payment of tax amounts by him to the sellers of goods (works, services) is proved.

Better fix

I would like to immediately warn organizations that, having familiarized themselves with the court decision discussed above, will not allocate VAT in payments. In our opinion, this is not the way to go!

First, the court considered and ruled on a particular case. And it’s not a fact that if you find yourself in the same situation, and even more so in another region, the court will rule similar solution in your favor.

Secondly, the procedure for processing primary documents is regulated at the level of by-laws and organizations are required to follow instructions for documenting business transactions.

If you accidentally missed a payment in which VAT is not allocated, it is better to correct this mistake without waiting for a meeting with the tax inspector. To do this, it is enough to write a letter to the servicing bank about changing the purpose of the payment. It is better to pin the second copy of the letter with the bank's mark to the payment order, in which the VAT amount was erroneously not indicated. And from that moment on, you can assume that your payment order issued in accordance with the requirements of the Central Bank of the Russian Federation.

If VAT is not allocated in the receipt for the incoming cash order, and you are going to accept VAT for deduction, you should ask your counterparty to replace it. Otherwise, you will have to defend your position in court.