The procedure for issuing invoices for advance payment. What is an advance invoice and how to prepare it

Invoice for advance payment as defined in Art. 169 of the Tax Code of the Russian Federation is a document justifying the acceptance of VAT amounts for deduction by buyers. The taxable amount for VAT is formed with reference to the amount of revenue received in cash and in kind. The moment of occurrence of obligations is one of the following dates:

• the day on which the products sold were shipped to the buyer;
• the day of payment for deliveries that will be sold in the future (Article 167 of the Tax Code of the Russian Federation).

Upon receipt of an advance amount under a contract for the supply or paid provision of specific services, the seller has an obligation to accrue and pay VAT. The amount of the tax rate directly depends on the type of products supplied and the type of activity.

Invoice for advance payment - when is it issued and how is it reflected in the accounting

Invoices can be drawn up after the shipment of goods, after an advance payment, or if it is necessary to clarify the information previously shown in the document (adjustment type). Primary forms have the same legal force and filled in one pattern. The mandatory format of the document is approved by the Decree issued by the Government of the Russian Federation on December 26, 2011, No. 1137 (the form can be taken from Appendix 1).

When is an advance invoice issued:

• the period of registration and provision to the buyer is limited to 5 days;
• when matched last day drawing up a document with weekends or holidays, the border date is transferred to the next business day.

The Ministry of Finance in the text of the letter dated November 10, 2016 under No. 03-07-14 / 65759 indicated that an invoice is not issued for advance amounts if the shipment of products was made within a 5-day period after the money was received on the current account. An advance invoice cannot be issued in a number of cases (clause 1, article 154 of the Tax Code of the Russian Federation):

• the production time of the goods sold exceeds a 6-month interval;
• products are subject to VAT at a reduced rate of 0%;
• goods sold or services rendered are exempt from taxation.

An invoice for an advance from a supplier can be issued for several advance payments made in one day. If the prepayment was made in natural form, in line 5 of the unified form it is necessary to put a dash. This rule is also relevant for cases with partial non-monetary advance payment.

The letter of the Ministry of Finance dated March 6, 2009 No. 03-07-15/39 focuses on the types of cooperation under continuous supply contracts. This type includes the supply of electricity, gas and water. In these situations, an invoice for prepayments made can be drawn up once a month. The deadline is 5 days from the date of completion of the reporting monthly interval.

Advance invoice: sample filling

Tax Code of the Russian Federation in paragraph 5.1 of Art. 169 lists the columns and details, information on which must be present in the advance form of invoices:

1. The date on which the document is issued.
2. Assigned serial number.
3. A block of information about the payer of funds and the recipient of money, including their names, address data, KPP codes and TIN.
4. Details of the payment form on the basis of which the advance invoice is drawn up (a sample can be viewed on the Internet).
5. The currency of settlement transactions is indicated with the obligatory affixing of its code designation according to OKV.
6. The name of the commodity items or the type of work performed, services for which the payment was made (the names in the invoice and the contract must be identical).
7. Applicable VAT rate.
8. The amount of the calculated tax (clause 3 of Decree No. 1137 requires fixing the value of this indicator without rounding - in rubles with kopecks).
9. The amount of money received on a prepaid basis.

The invoice for the advance payment in the purchase book is recorded by the buyer under the code designation KVO 02.

Recall that since October 2017 a new form of invoice has been applied, a sample filling and main changes can be found in

An advance invoice is a common accounting document that serves to pre-pay for goods or services that are being prepared for delivery and will be provided in the short term.

Advance invoices in the purchase book

Relatively recently, domestic buyers have been able to register advance invoices in the purchase book, which are received from sellers upon the fact of advance payments. Thanks to this practice, the process of presenting VAT for deduction is greatly simplified. The sellers, in turn, record the issued documents in the sales book. If the shipment of goods is fixed, as well as the provision of services or the performance of work on the basis of an advance invoice and an advance payment on it, the sellers register the document in the purchase book. With a non-monetary form of payment, they proceed in a similar way. At the same time, invoices that are received on the basis of non-cash advances are not subject to registration in the purchase book.

Advance invoices from vendors

Officials received permission to use advance invoices for the performance of work, the provision of services and the supply of goods, as well as the transfer of rights to property for the purpose of use in VAT-exempt and VAT-taxable transactions. Registration in the purchase book of such documents is required to be carried out for the entire amount indicated in the invoice.

Issuing advance invoices

Many are interested in the question in which cases it is provided for issuing an invoice for advance payment. The basis for the formation of the document is any fact of prepayment for services, works or goods that are subject to VAT. But there are three exceptions to their general rule:

1. The advance payment is transferred for the supply of goods that are included in a special list of the Government of the Russian Federation as goods with a long production cycle.
2. Advances that are classified as export shipments.
3. The advance goes to the company, which has been relieved of its tax obligations. The exemption is given to companies whose activities for three months in a row record revenues not exceeding 2 million rubles.

Posting advance invoices

The deduction of VAT on the basis of advances issued is possible only if the conditions specified in Art. 172 para. 9 and art. 171 of the Tax Code of the Russian Federation, namely:

The advance payment is sent on account of the forthcoming supply of goods, transfer of rights, provision of services and performance of work, which are counted in the category of transactions that form the basis for calculating VAT. All prepayments that fall under the category of transactions not subject to VAT are not subject to registration in the purchase book, despite the issued advance invoices. In this situation, no deduction will be issued.

Completing advance invoices

The principle of filling out the document is similar to issuing a standard shipping invoice. Article 169 tax code affects all mandatory details, which are discussed in more detail in paragraph 5.1. In particular, the following must be completed:

Date of issue and serial number of the document. The last requisite is affixed in compliance with the principle of chronology, along with other documents that are issued upon shipment.

Tax numbers of the buyer and seller.

Date and number of the payment document. In this case, we mean the payment that served as the basis for receiving the advance payment. In case of a non-monetary form of calculation, a dash is put in the described line.

Currency code (name) in which the advance payment is listed.

How to issue an advance invoice

At the time of fixing the fact of payment from the buyer, the seller is obliged to properly issue and transfer to the counterparty a document in the form of an advance invoice based on the funds received.

It is this rule that is spelled out in the third paragraph of Article 168 of the Tax Code of the Russian Federation. On the basis of the document posted in the purchase book, the buyer is entitled to enter the corresponding amount into the VAT group to be deducted. The mentioned right is granted by paragraph 12 of Article 171 of the Tax Code of the Russian Federation.

How to post advance invoices

The document to be carried out is signed by the chief accountant and the head of the enterprise, by analogy with other tax documents. In the absence of the head or chief accountant, signatures are put by persons authorized by the relevant orders or powers of attorney.

filling paper form allowed partially by hand or entirely on a computer. In modern accounting, the use of typographical and computer forms is allowed, on which relevant data can be entered.

Advice from Sravni.ru: V recent times advance invoice has become an important document affecting the financial result in the tax accounting of the enterprise. For this reason, accountants and other employees of financial departments are advised to exercise the utmost attention and concentration when working with invoices issued for advances received.

Invoicing is the responsibility of the seller. This form allows the buyer to recover VAT from the budget. Moreover, the buyer has the possibility of deducting not only at the time of purchase, but also when transferring an advance to the seller. Having received an advance payment from the buyer, the seller is obliged to fill out an invoice within five days and issue it to the payer. From 10/01/2017, a new form is filled out. The new form, as well as a sample of filling out an advance invoice, can be downloaded in the article below in excel format.

An invoice is issued by the seller in all cases of receiving an advance from the buyer, except for the following:

• Valuables, services or works for which an advance payment has been made are not subject to VAT;
• these valuables are taxed at a rate of 0%;
• the production of goods, services or works will take a long time, more than six months.

The term for issuing is 5 days from the date of receipt of advance funds to the seller's settlement account. If the deadline falls on a non-working day, it is moved to the next business day.

It raises doubts about the need to issue an invoice in the case when the shipment against the advance payment is carried out within five days. Is it necessary to insert the form in question in this case? The tax authorities are of the opinion that such an obligation exists. The Finance Ministry takes a different view. However, in order to avoid problems with the Federal Tax Service, it is still better to fill out an invoice form and provide it to the advance payer.

From 10/01/2017, a new invoice form has been applied, its form was approved by Resolution No. 981 of 08/19/2017. The changes that have been made to the new form since 10/01/2017 are discussed in detail in, which provides a sample of filling out the document upon shipment.

Changes filling out a new form from 01.10.2017:

Below you can download the current form for 2017 and a completed sample invoice for advance payment in excel for free.

Completing an invoice for advance payment from October 2017

When the form is issued to the buyer in connection with receiving an advance payment from him, you need to fill it out in a special way. Below is a detailed discussion of what needs to be filled in and what is not.

How to fill in the lines of the form from 10/01/2017:

• 1 - the number of the form and the date of compilation. Everything is clear with the date - one of the next five days of the allotted time for issuing an invoice upon receipt of an advance. As for the number, it is recommended to maintain a single continuous numbering for all issued invoices. The prefix A can be omitted; it is also not necessary to number the advance s / f separately. The filling rules allow you to maintain a single numbering.
• 1a - the number and date of the correction, is filled out only according to the secondary forms;
• 2-2b - details of the seller, filled in the same way as in the shipping s / f;
• 3 and 4 - do not need to be filled in, since the fact of shipment has not been recorded;
• 5 - the line must be filled in, the number and date of the order, on the basis of which the advance payment was made, is entered here;
• 6-6b - details of the buyer, the fields are filled in by analogy with the shipping invoice;
• 7 - information about the currency in which the advance was received;
• 8 - not filled.

Table new form invoices from 01.10.2017 must be filled in:

1 - the name of the values, you can specify the generalized name of the goods, services, works. Many people write the word “advance” in this column, this is not required, according to the filling rules, in this field it is necessary to indicate information about goods and materials, services or work.

The seller, having received an advance payment, must generate an invoice and register it in the sales book. Otherwise, the organization will be charged a fine in the amount of 10 to 40 thousand rubles. In order not to violate tax laws, you need to clearly know when an advance invoice is issued, how to fill it out, what are the requirements for processing the document.

essence

An invoice is a document on the basis of which the buyer can claim input VAT for deduction. The seller must generate an invoice and send it to the counterparty upon payment and shipment of goods. In addition to different moments of compilation, these two documents also differ in the amount of information displayed.

Order

When are advance invoices issued? Within 5 days of receipt of money. The invoice is drawn up in two copies. If errors were made during the issuance of the document, the Federal Tax Service may refuse to deduct VAT to the buyer. But such sanctions do not apply to the seller. He must charge tax twice: upon receipt of funds and at the time of sale.

Invoices can be issued in electronic and paper form. In the second case, both participants in the transaction must have technical equipment.

An invoice is issued only if the advance payment and sale took place in different periods. The amount of VAT payable is calculated at the end of the month. If payment and shipment occurred in the same period, it will not be distorted.

Requisites

There are not so few of them:

• invoice number and date (page 1);
• name, participants in the transaction (p. 2, 6);
• payment details (p. 5).
• currency name (line 7);
• names of goods (column 1);
• prepayment amount (column 9);
• tax rate (column 7);
• VAT amount (column 8).

An advance invoice for partial payment of an invoice is drawn up in the same way. Line 5 contains the details of each of the payments. If the funds were received in a non-monetary form (by barter or netting), then a dash is put. Lines 3 ("Consignor"), 4 ("Consignee"), columns 2-6, 10, 11 must remain empty.

Nuances of filling out accounts:

• account numbers must be entered in a single register;
• if payment was received before the conclusion of the contract, then the invoice should indicate common name goods (for example, "household chemicals") and the maximum VAT rate;
• the presence of additional notes on the document (for example, “from Gazprom”) does not invalidate it;
• the document is signed by the director and accountant.

Column 1

This item contains for which an advance invoice is issued. When a document is issued, it is very important that the name of the product matches the one indicated in the specification.

The buyer can transfer funds to the account of goods for which different VAT rates are provided. How is the advance invoice prepared in this case? When a document is issued, the terms of the contract must be observed. If the data allows you to separate the volumes of goods at different rates, they must be separated in the invoice as separate items. Or write out an invoice with a generalized name and indicate a large rate.

The agreement may provide different dates supplies. When invoices are issued for advance, it is not necessary to break the amount into several items.

Example

JSC on March 2 received an advance payment in the amount of 12.9 thousand rubles. Two days later, the accountant issued an invoice in two copies. One registered in the sales book, the second sent to the buyer. occurred on April 23 for the amount of the issued invoice of 12.9 thousand rubles. (VAT - 196.80 rubles). On the day of shipment, the accountant registered a new account in the sales book, and the previous one in the purchase book.

Continuous supply

Some businesses, such as telecommunications, operate on a prepaid basis. When are advance invoices issued by such organizations? At the end of the billing period, for the amount of payments received minus the cost of services provided. If shipment is carried out within 5 days after payment, then the invoice is put up for sale.

Exceptions

Is it necessary to issue an invoice in advance? No. An invoice will not be issued if:

• the period of manufacture of goods exceeds six months;
• goods are not subject to VAT or the rate is zero.

How long does it take for an advance invoice to be issued? Not later than 5 days from the receipt of the advance payment. If payment and shipment are made in the same quarter, then the invoice can be omitted, since payment is not recognized as an advance payment. This interpretation of the FAS causes controversy among the FTS. According to Art. 168 of the Tax Code of the Russian Federation, an advance invoice is issued regardless of the time of shipment of goods. Since the interpretation of decisions is not the same, disputes on this issue are most often resolved through the courts.

Document flow

If the advance payment and shipment took place in the same quarter, then the following must be indicated in the declaration:

• twice the tax base: for the amount of the prepayment and the cost of implementation;
• once tax deduction from the money received.

Example

The organization at the beginning of the year signed a contract for the provision of communication services. According to the terms of the transaction, the buyer must first transfer the advance. The difference between the amount received and the cost of services rendered is offset against future advances. As the VAT is realized in advance, it is deductible. The table below shows the movement of funds. Let us consider in more detail when invoices are issued for advance payment.

Refund

Is an invoice issued in advance if part of the funds needs to be returned to the buyer? Yes. But in the event of a change, the seller must deduct the VAT transferred to the budget and reflect all adjustments in the BU. A new account is not issued for the amount of the returned part of the funds. But in order to justify the deduction, on the previously issued document, you need to make a note “Return” and indicate the details of the payment. The registration period is limited to one year.

A situation may arise when, after changing the conditions, the amount of the prepayment will exceed the new cost of services. For example, if the buyer refused some of the goods or changed them to cheaper ones. The unworked part of the payment can be credited against future deliveries or returned to the buyer. In this case, the amount is presented for deduction in the form of the difference between the advance payment and the contractual value.

Example

JSC in the first quarter received a full prepayment for goods in the amount of 35.4 thousand rubles. (VAT rate - 18%). In the same period, the accountant issued and registered an invoice for the amount of the advance, charged 5.4 thousand VAT. In April, the funds were transferred to the budget.

In the second quarter, the company signed an additional agreement, according to which the buyer refuses the first order and exchanges the product for one that is subject to 10% VAT. The cost of such a supply is 29.7 thousand rubles. The advance received earlier is partially transferred to account for future deliveries and returned to the buyer.

The difference in amounts is 5.7 thousand rubles. These funds are transferred to the buyer. The seller claims the overpaid amount of VAT (869 rubles) for deduction in the second quarter. An invoice for an advance payment in the amount of 5.7 thousand rubles is registered in the sales book. marked "Partial refund".

In the second quarter, the organization shipped the entire batch of goods. The accountant issued and registered an invoice in the amount of 29.7 thousand rubles. The invoice for the balance of the advance is entered in the purchase book in the amount of 29.7 thousand rubles, and VAT (4531 rubles) is deductible.

How does the seller register the invoice?

All columns are filled in the sales book, except for 14, 16 and 19. At the time of shipment, on account of the payment received, the VAT amount can be deducted in full if the advance has already been worked out, or only part of the prepayment. When an invoice for the amount of the sale fits into the sales book. But the goods can be shipped in several batches. For each, an invoice and advance payment can be provided. Two invoices are issued for general rules, that is, if shipment and payment were made in different tax periods.

When filling out the purchase book, the cost of goods in column 15 must correspond to that indicated in paragraph 9, regardless of the amount for which the goods were actually shipped.

Column 7 of the purchase book is filled in if:

• Imported goods are imported, tax is charged at customs;
• travel expenses paid;
• the unused advance is returned.

The right to take tax deductible does not depend on payment. Therefore, the details of the advance payment in column 7 do not need to be transferred.

Example

The seller received an advance payment in the amount of 59 thousand rubles. (VAT - 9 thousand rubles). The first shipment was in the amount of 50 thousand rubles. The same amount is displayed in column 9 of the invoice. But when registering a document, column 15 indicates the full amount of the advance (59 thousand rubles), and column 16 - VAT deductible (7627.12 rubles). When shipping the next batch of 9 thousand rubles. column 15 again indicates the entire amount of the advance (59 thousand rubles), and column 16 - 1372.88 rubles. VAT.

How does the buyer register an invoice?

Having received an invoice for the transferred advance, the buyer can accept VAT for deduction. This right also arises after the receipt of values. But this time, the amount of VAT must match the one indicated on the invoice. The document itself must be entered in the purchase book. In order to avoid a double decrease in the base, the advance deduction must be restored in full if the value of the goods received is equal to the amount of the prepayment, or partially.

To restore the accepted VAT, you need to register the invoice in the sales book in the same manner as the shipping invoices. But the transaction type code must be 21. The cost of goods from column 13b of the book must correspond to the figure indicated in clause 9 of the invoice.

Example 1

When invoices are issued for advance payment, the buyer registers an operation for 59 thousand rubles. The first shipment was 50 thousand rubles. The same amount is indicated in the sales invoice and in the purchase book. The part of the VAT accepted for deduction from the advance is immediately restored: in column 13b - 50 thousand rubles, in column 17 - 7627.12 rubles. After receiving the second batch, 9 thousand rubles are indicated in the sales book, respectively. and 1372.88 rubles.

Example 2

LLC transferred an advance payment to JSC on March 2 in the amount of 100 thousand rubles. (VAT 18%) and received an invoice for the same amount on the same day. The account was registered in the purchase book. Then, on March 23, services were provided on account of an advance payment in the amount of 50 thousand rubles. (VAT 18%). This operation was also invoiced and registered. After that, the seller registers an invoice for advance payment with an indication of the amount of VAT (7627.12 rubles) in the sales book. This is how the part of the tax accepted for deduction in advance is restored.

Conclusion

The Tax Code says that the invoice is issued within 5 days from the date of receipt of the money. But if the receipt of funds and shipment took place in the same tax period, then the base for calculating VAT will not be distorted. That is, the document can not be written out. The advantage of such a scheme is that the buyer can accept VAT deductible and close the quarter. But such a scheme causes a lot of controversy with the tax. And you have to defend your rights in court. To avoid problems, you can issue an invoice for each delivery, and print it at the request of the counterparty. So the tax authorities will not make claims, and buyers will always be able to accept VAT for deduction. But such a scheme will add a lot paperwork accountant.

When issuing advance invoices

Not later than five calendar days from the date of receipt of the advance payment, the supplier must present VAT to the buyer. The invoice is drawn up in two copies: one is transferred to the buyer, and the second is registered in the sales book (clause 3 of article TC RF). When deciding whether to issue an invoice, accountants make mistakes in two cases.

1. When the same buyer (customer) repeatedly transfers prepayment amounts for one or several transactions during the tax period, a single invoice is issued based on the results of the month (quarter), which is illegal in such a situation. For each amount received, an invoice must be issued in compliance with the specified deadline.
2. Let's say that during the quarter you received an advance payment, and then in the same quarter you shipped the goods (transferred works, services). More than five days elapsed between prepayment and shipment. You must first issue an advance invoice, and then an invoice for the sale of prepaid goods (works, services). This is required by the provisions of par. 2 p. 1, p. 3 Art. , paragraph 3 of Art. Tax Code of the Russian Federation, if there are no circumstances provided for in par. 3 p. 17 (hereinafter in the article we refer to the Rules for keeping books of purchases and books of sales, filling out an invoice, approved by the Decree of the Government of the Russian Federation of December 26, 2011).

The Ministry of Finance allows you not to issue an invoice if you received an advance payment for an upcoming delivery and within five calendar days from the date of receipt of it, shipped the goods, performed work, and provided a service (letters, paragraph 1). However, we still recommend that in this case, issue two invoices: both for the amount of the prepayment received, and for shipment. Since the Federal Tax Service adheres to this opinion, namely, this department will check your declaration (letters, dated February 15, 2011 No. KE-3-3 / [email protected]).

Please note that in order to deduct VAT paid from an advance, the seller must register an advance invoice in the purchase book, which was previously reflected in the sales book (clause 22 of the Rules for Maintaining the Purchase Book). Thus, the advance invoice is the basis for the deduction not only from the buyer, but also from the seller (clause 1, article, clause 9, article of the Tax Code of the Russian Federation).

Details of advance invoices

The mistakes that the seller (supplier) makes when filling out the details in the advance invoice can be critical for the buyer if he decides to use the right to deduct (paragraphs 1 and 5-6 of Article TC RF). In the advance invoice, as in the usual one, the following details must be filled in (clause 5.1 of article of the Tax Code of the Russian Federation):

• serial number of the invoice, while advance invoices are numbered in general chronological order with shipping ( letter from the Ministry of Finance);
• date of the invoice;
• name, address, TIN and KPP of the seller and the buyer in accordance with the constituent documents. You can specify both full and abbreviated names.

In addition, advance invoices must include:

• on line 5: the number and date of the settlement and payment document for which the advance payment was received. If the advance is received in non-monetary form, a dash is put. Since the tax authorities conduct a cross-check of accruals and deductions, it is important that both the buyer and the seller correctly indicate this requisite in the books of purchases and sales;
• on line 7: the name and code of the currency in which the advance payment was received (according to OKV). If the price is determined in a foreign currency (c.u.), but payment is made in rubles, the name of the currency "Russian ruble" and its code "643" (letter of the Federal Tax Service) are indicated.

Special attention should be given to filling out the tabular part of the document.

In column 1, the name of the goods (description of work performed or services rendered), for the delivery of which advance payment was received, is reflected as indicated in the contract. If the buyer transferred an advance payment not for a specific product, but in general for a product range and a specific specification or application will be drawn up after payment, it is permissible to indicate in the advance invoice the generalized name of the goods: petroleum products, stationery (confectionery), etc.

In a situation where contracts are concluded that provide for the performance of work (rendering of services) simultaneously with the delivery of goods, column 1 must contain both the name of the goods supplied and a description of the work performed (services rendered), see letter from the Ministry of Finance.

Further in the tabular part in columns 7, 8, 9 indicate: the estimated tax rate - 18/118 or 10/110 (clause 4 of article TC RF); the amount of calculated VAT; the amount of the advance received. In the remaining columns 2-6, 10-11 and lines 3 and 4 put dashes (p. 4).

Invoices for prepayment for exemption from VAT are not drawn up in accordance with the provisions of Art. and the Tax Code of the Russian Federation. The same applies to receiving an advance:

• on account of the future supply of goods (works, services), the duration of the production cycle of which is more than six months (paragraph 3, clause 1, article of the Tax Code of the Russian Federation);
• for transactions that are subject to VAT at a rate of 0% (paragraph 4, clause 1, article TC RF);
• transactions that are not subject to VAT.

When filling out the sales book

The issued advance invoice, including non-monetary settlements, the seller must register in the sales book for the quarter in which the date of receipt of the advance falls (clause 17). It is important to complete the book correctly:

• the number of the payment and settlement document for which the advance payment was received is reflected in column 11;
• columns 4-6, 14-16, 19 are not filled in;
• operation is reflected by code 02.

When filling out the shopping book

If the shipment is made simultaneously with the registration in the sales book of the invoice that was issued during this operation, the invoice that was issued upon receipt of the advance is registered in the purchase book (clause 8 of article and clause 6 of article TC RF, clause 22 ).

The seller will deduct VAT from the advance payment in the amount corresponding to that part of it that is offset according to the terms of the contract in payment for the shipped goods (work performed, services rendered), transferred property rights. An advance VAT deduction can only be claimed in the quarter in which the conditions for it are met. This deduction cannot be transferred to later quarters (letters from the Ministry of Finance,).

In the purchase book, the transaction code 22 is indicated, and in column 7 - the data of the payment order for the received advance. Information about the payment is also indicated in the shipping document on line 5. And in the sales book, column 11 must be filled in for it. Therefore, if the details are filled out correctly, tax office automatically can verify everything and will not make a claim.

Buyer mistakes

With a selective approach to the right to deduct

It should be remembered that the deduction of VAT on the advance paid is the right of the buyer, and not an obligation (clause 1 of article TC RF). If he uses his right to deduct tax on the goods (works, services) received, and not on their advance payment, this does not lead to an underestimation of the tax base and the amount of VAT payable to the budget. But if the right to deduct is used selectively, this can lead to errors. When accepting paid goods (works, services) for accounting, it will be necessary to check whether a deduction was declared when transferring the corresponding advance.

When filling out the shopping book

In order to accept VAT for deduction, the buyer must register in the purchase book a shipping or advance invoice received from the seller (clauses 1-2).

The advance invoice is recorded in the purchase book for the quarter in which it is received from the seller who received the advance. Payment data is reflected in column 7 of the buyer's purchase book. At the same time, columns 4, 6, 8a, 9a, 10-12 of the purchase book are not filled in (clause 7).

A shipping invoice can be registered in the purchase book for any quarter, starting from the quarter in which three conditions are met (clauses 1, 1.1 of Art. Tax Code of the Russian Federation):

1) the buyer has an invoice received from the seller;

2) goods (works, services) under this invoice are accepted for accounting, that is, the buyer signed a consignment note, an act on the performance of work or the provision of services;

3) three years have not expired after the acceptance of goods (works, services) for accounting (letters of the Ministry of Finance dated 06.08.2015 No. 03-07-11 / 45515,). For example, the last quarter in which you can claim a VAT deduction for goods accepted for accounting in the 1st quarter of 2015 will be the 1st quarter of 2018.

It is possible that you will receive an invoice after the end of the quarter in which the goods (works, services) are taken into account, but before the 25th day of the month following this quarter. Then VAT can be deducted by registering this invoice in the purchase book in the quarter in which goods (works, services) were accepted for accounting (clause 1.1 of Art. Tax Code of the Russian Federation, letter from the Ministry of Finance).

In order to avoid a double deduction - both from the advance payment and from the delivery - the buyer is obliged to restore the VAT previously accepted for deduction from the advance payment in the tax period in which the VAT amounts on credited goods, works or services are accepted for deduction (paragraph 3 of clause 3 article of the Tax Code of the Russian Federation). When restoring VAT, the buyer should register the invoice, on the basis of which the advance deduction was applied, in the sales book. If the buyer has not previously applied the deduction of the amount of VAT from the advance, he does not need to recover the tax later.

When keeping records

If the buyer carries out transactions both taxable and not subject to VAT, he is obliged to keep separate records of tax amounts for the purchased goods (works, services). Wherein we are talking only about the amounts of tax on purchased goods (works, services) that are used to carry out both taxable and non-taxable operations (clause 4 of article TC RF).

On the need to keep separate records for VAT amounts that relate to prepayment, in paragraph 4 of Art. The Tax Code of the Russian Federation does not say. Therefore, invoices for the transferred amount of prepayment against the upcoming deliveries of goods that are purchased for use simultaneously in taxable and non-VATable transactions (see clause 2 of article TC RF) are recorded in the purchase book for the amount indicated in this invoice - invoice. This gives the buyer the opportunity to deduct tax on the entire amount of the prepayment. When registering an advance invoice for goods (works, services) that are purchased for transactions both taxable and not taxable with VAT, column 16 of the purchase book indicates the entire amount of VAT indicated in this invoice (item "y" p .6).

After the shipment of goods (works, services), transfer of property rights and receipt of an invoice, the prepayment tax, previously accepted for deduction, will have to be restored. When maintaining separate accounting for taxable and non-taxable transactions, part of the input VAT is deductible, and the rest is attributed to the increase in the cost of purchased goods (works, services, property rights).