Accounting info. Accounting info VAT return in 1s

Operating procedure

In 1C: Accounting 7.7:

Processing opens in the operating mode of 1C:Accounting 7.7 via File - Open.

Select the period for obtaining data and the Purchase Book or Sales Book tab.
The "Fill" button fills out the table (below, in the "Description" section, the rules for obtaining data are indicated). The resulting table can be edited, rows added and deleted. The "Upload option No" button uploads information to an XML file. By changing the variant values, you can create several unloading variants for the same period.

In Taxpayer Legal Entity:

A VAT declaration is created (Documents - Tax reporting), in the data entry tables of sections 8 and 9, using the "Download" button, the XML file downloaded earlier from 1C is selected.

Description

Works with almost all releases of edition 4.5 of the Accounting configuration
An XML download file is generated even if the V7PLUS.DLL component is not connected, in other words, if, due to its absence, the standard download of regulated reporting does not work.

The purchase ledger information is filled in according to the documents that generated the debit turnover of subaccounts 19 of account. This ignores the fact of VAT offset (credit turnover of account 19), which in most cases, according to current legislation, corresponds to the amount of VAT to be offset. Thus, in older releases it is possible to perform unloading before entering regulatory documents (“Creating purchase ledger entries”, “Recording purchase ledger”).

But if there is a VAT offset on previously issued advances, entering “Creating purchase ledger entries” or “Purchase ledger entry” is necessary.

For old configuration releases, in which the date and number of the incoming invoice were entered in one detail of the receipt documents for goods and materials and services, the function of separating date and number has been implemented. Hopefully this will cover most cases of writing these details together. If some options do not work correctly, write, I will improve them.

The sales book information is filled in according to the posted documents "Invoice issued", with the appropriate division by transaction type code (Sales - 01, Advance - 02 and 22).
Because processing was developed for the initial completion of Sections 8 and 9 of the VAT return, when it is necessary to enter a large amount of data; cases with adjusting or corrected documents are not implemented, based on the assumption that in standard business methods their volume is insignificant and is available for manual entry into the Taxpayer Legal Entity.
Amounts in foreign currency are also not considered. It is possible to implement these functions individually.

Terms of purchase

In the demo version you can test all the functionality of the program, but unlike the full version, several lines of information are uploaded. The full version has no restrictions on the number of installations. There is also no subscription fee; the program works for the entire period of validity of the upload format (5.04). If the format changes and there is a developed download program for the new format, the user has the right to receive a preferential program update. It is possible for the developer to modify the program to suit the specifics of filling and uploading data.

In accordance with the procedure for filling out a VAT return, transactions that are not subject to taxation (exempt from taxation), transactions that are not recognized as an object of taxation, as well as transactions for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation, are reflected in Section 7 of the VAT return. Most recently, in the release 3.0.51 of the program 1C:Accounting 8 edition 3.0 , it became possible to automatically fill out this section of the declaration based on accounting data. This opportunity can be used starting with reporting for the second quarter of 2017. Organizations that maintain separate VAT accounting by accounting methods can take advantage of the innovation.

In this article we will look at what new objects and new details have appeared in the program in connection with this, and what actions the accountant (user) must perform in the program 1C: Accounting 8 edition 3.0 to ensure automatic completion of the above section of the declaration.

Example

Organization "Dawn" applies general tax regime – accrual method and maintains separate VAT accounting in accordance with clause 4 art. 170 of the Tax Code of the Russian Federation (TC RF) .

In the third quarter of 2017, the organization had two VAT-free transactions.

First, shipment organization "Buyer" under contract № 101 medical equipment included in the list of medical goods approved by the Government of the Russian Federation, in the amount of 200,000 rubles excluding VAT.

Secondly, the organization carried out repairs of production equipment located on the territory of a foreign state. The cost of the work, in accordance with the contract (No. 102), is 300,000 rubles excluding VAT.

The organization's revenue, subject to VAT at a rate of 18%, for the third quarter of 2017 is 1,500,000 rubles.

Let's consider what actions an accountant must perform in order to automatically fill out section 7 of the VAT return for the third quarter of 2017. Let me remind you once again that only organizations that maintain separate accounting of incoming VAT in the program can use the automatic completion of this section of the declaration. Moreover, separate VAT accounting should be carried out according to accounting methods using additional analytics of account 19. Everyone else will fill out this section, as before, manually.

The VAT program settings that allow automatic filling are shown in Fig. 1:

To store transaction codes used to fill out section 7 of the VAT return, as well as to fill out the register of documents confirming VAT benefits, a directory has been created in the program Transaction codes for section 7 of the VAT return.

Let's look at the first VAT-free transaction.

In accordance with pp. 1 item 2 art. 149 Tax Code of the Russian Federation , the sale on the territory of the Russian Federation of medical devices (medical products) of domestic and foreign production according to the list approved by the Government of the Russian Federation is not subject to taxation (exempt from taxation).

An element with the code is added to the directory by selecting it from the classifier 1010204 and name Sales of medical goods of domestic and foreign production according to the list approved by the Government of the Russian Federation, with the checkbox enabled The operation is not subject to taxation (Article 149 of the Tax Code of the Russian Federation). Checkbox used to include transactions in the register of documents confirming VAT benefits. To fill out column 2 “Type (group, direction) of non-taxable transaction” of the above-mentioned register, you can use the details Type of non-taxable transaction.

Directory presented in Fig. 2:

In order for the transaction for the sale of medical equipment to automatically be included in section 7 and the register of supporting documents, you must select the transaction code in the corresponding element of the directory Nomenclature. Moreover, the details become visible (available) only when the VAT rate is set - Without VAT

Nomenclature shown in Fig. 3:

Next, in the usual manner, fill out and post the document Implementation with the type of operation Goods. In the tabular part, the corresponding product nomenclature is selected, its price and rate excluding VAT are indicated.

When posting a document in accounting and tax accounting, it will write off the account credit 41.01 “Goods in warehouses” to the debit of the account 90.02.1 “Cost of sales” sold medical equipment (the cost of equipment in our example is 150,000 rubles) will be charged on the invoice credit 90.01.1 “Revenue” revenue, by debit of the account 62.01 “Settlements with buyers and customers” will accrue the debt. The document will also make the necessary entries in the registers.

Filling out the document Implementation and the result of its implementation are shown in Fig. 4:

In addition to entries in the usual (familiar to us) registers, the document, when posted, will make entries in two new registers.

Accumulation register VAT-free transactions is intended to record sales amounts and purchase amounts of goods by transaction codes and is used to prepare for filling out section 7 of the VAT return.

Register of information is designed to remember the details of transaction documents (invoice, agreement) and is used to create a register of documents confirming the VAT tax benefit.

Document movements Implementation according to the above registers are shown in Fig. 5:

Let's look at the second VAT-free transaction.

In accordance with pp. 2 clause 1.1 art. 148 Tax Code of the Russian Federation , if the work is directly related to movable property located outside the territory of the Russian Federation (such work includes, in particular, repairs), the place of implementation of the work is not recognized as the territory of the Russian Federation, and, therefore, they are not subject to taxation.

To the reference book Section 7 transaction codes for VAT it is necessary, by selection from the classifier, to add an element with the code 1010812 and name Implementation of works (services), the place of implementation of which is not recognized as the territory of the Russian Federation. Checkbox Operationnot subject to taxation (Article 149 of the Tax Code of the Russian Federation) disabled by default, since this opcode has nothing to do with article 149. Checkbox Included in the register of supporting documents Without enabling the previous checkbox, it is not active.

Directory Section 7 transaction codes for VAT presented in Fig. 6:

If, under an agreement with the buyer, only transactions that are not subject to taxation (exempt from taxation), are not recognized as an object of taxation, transactions with a place of sale that are not recognized as the territory of the Russian Federation are reflected, then it is convenient to indicate the transaction code in the directory Treaties without specifying it in the directory Nomenclature. In the directory Treaties The transaction code is selected in the “VAT” section.

Example of filling out a directory element Treaties shown in Fig. 7:

When carrying out the document in accounting and tax accounting, it will be calculated according to the credit of the account 90.01.1 revenue, by debit of the account 62.01 will accrue the debt and make the necessary entries in the registers.

Filling out the document Implementation and the result of its implementation are shown in Fig. 8:

Unlike the previous example, the document, when posted, will only make an entry in the accumulation register VAT-free transactions, since checkbox Included in the register of supporting documents is not included for this operation code.

The entry of the above register is shown in Fig. 9:

At the end of the quarter, it is necessary to generate a regulatory document . The document is generated last, after all other regulatory VAT operations have been completed. This is clearly visible in VAT accounting assistant.

Fragment VAT Accounting Assistant shown in Fig. 10:

First, we will create a regulatory document VAT distribution. The document is completely filled out by pressing just one “Fill” button.

As we have already noted, revenue subject to VAT for the quarter is 1,500,000 rubles, revenue not subject to VAT is 500,000 rubles (200,000 rubles + 300,000 rubles).

Let us assume for simplicity that the organization received only one invoice for the quarter, VAT on which is subject to distribution - a service was purchased in the amount of 118,000 rubles, including VAT 18% (18,000 rubles), the costs of which are included in general business expenses (account 26) . When distributed, accordingly, the amount of 13,500 rubles relates to activities subject to VAT and will be taken as a deduction, and 4,500 rubles relate to activities not subject to VAT and will be taken into account in the cost of the purchased service in general business expenses.

When posting a document in accounting, it will make entries in the account 19.04 - will write off the corresponding VAT amounts from the analytics Distributed for analytics Accepted for deduction and for analytics Included in the price. The amount of VAT to be included in the price (4,500 rubles) will be debited from the account credit 19.04 to the debit of the account 26 .

Regulatory document VAT distribution and the result of its implementation are shown in Fig. eleven:

The document, when posted, will make an entry in the accumulation register VAT-free transactions without any analysis of the amount of VAT included in the price.

The register entry is shown in Fig. 12:

We will create and fill out a regulatory document Generating records in section 7 of the VAT return.

The document is filled out based on data from the accumulation register VAT-free transactions. Based on register entries with transaction code created by documents Implementation, document lines are generated. Based on a record without an operation code created by a regulatory document VAT distribution, column 4 “VAT distributed” is formed, and the VAT amount is distributed across all lines in proportion to the sales amount.

When posting, the document will write off register entries VAT-free transactions(they have done their work), sums up the lines with the same operation code and generates records in the working capital register Records of section 7 of the VAT return.

Regulatory document Generating records in section 7 of the VAT return and the result of its implementation are shown in Fig. 13:

Now all that remains is to form and fill VAT declaration for the third quarter of 2017 and see how it looks for us Section 7.

Column 1 indicates transaction codes in accordance with Appendix No. 1 To Procedure for filling out the declaration.

When reflecting in column 1 transactions that are not subject to taxation (exempt from taxation), the taxpayer fills in the indicators in columns 2, 3 and 4 under the corresponding transaction codes.

When reflecting in column 1 transactions that are not recognized as an object of taxation, as well as transactions for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation, the taxpayer fills in the indicators in column 2 under the appropriate transaction codes. At the same time, the indicators in columns 3 and 4 are not filled in (a dash is placed in the indicated columns).

Report Register to section 7 of the declaration is formed on the basis of information register entries Documents on non-VAT taxable transactions and is intended to create a register of documents confirming the VAT tax benefit in accordance with the Letter of the Federal Tax Service dated January 26, 2017 No. ED-4-15/1281@ (Fig. 15).

The amount of VAT to be included in the price (4,500 rubles) will be written off from the credit of account 19.04 to the debit of account 26. Regulatory document The distribution of VAT and the result of its implementation are shown in Fig. 11. Fig. 11 The document, when posted, will make an entry in the accumulation register VAT-free transactions without any analytics for the amount of VAT included in the price. The register entry is shown in Fig. 12. Fig. 12 Let's create and fill out a regulatory document Formation of records in section 7 of the VAT return. The document is filled out based on data from the accumulation register of VAT-exempt transactions. Based on the register entries with the operation code created by the Implementation documents, document lines are generated.

Automatic completion of section 7 of the VAT return in 1s:accounting 8.3

Operation codes of section 7 for VAT, it is necessary, by selecting from the classifier, to add an element with code 1010812 and the name Sales of works (services), the place of sale of which is not recognized as the territory of the Russian Federation. The Transaction is not subject to taxation checkbox (Article 149 of the Tax Code of the Russian Federation) is disabled by default, since this transaction code has nothing to do with Article 149. The Included in the register of supporting documents without enabling the previous checkbox is not active.
The directory Transaction Codes of Section 7 for VAT is presented in Fig. 6: If the contract with the buyer reflects exclusively transactions that are not subject to taxation (exempt from taxation), are not recognized as an object of taxation, transactions with a place of sale that are not recognized as the territory of the Russian Federation, then it is convenient to indicate the transaction code in the Contracts directory without indicating it in the directory Nomenclature.

Filling out section 4 of the VAT return in 1s 8.3

At the end of the quarter, it is necessary to generate a regulatory document Formation of entries in section 7 of the VAT return. The document is generated last, after all other regulatory VAT operations have been completed. This is clearly visible in the VAT Accounting Assistant. A fragment of the VAT Accounting Assistant is shown in Fig. 10: First, we will create a regulatory document VAT Allocation.

The document is completely filled out by pressing just one “Fill” button. As we have already noted, revenue subject to VAT for the quarter is 1,500,000 rubles, revenue not subject to VAT is 500,000 rubles (200,000 rubles + 300,000 rubles). Let us assume for simplicity that the organization received only one invoice for the quarter, VAT on which is subject to distribution - a service was purchased in the amount of 118,000 rubles, including VAT 18% (18,000 rubles), the costs of which are included in general business expenses (account 26) .

Automatic completion of section 7 of the VAT return for non-taxable transactions

Info

We will create and fill out a regulatory document Formation of records in section 7 of the VAT return. The document is filled out based on data from the accumulation register of VAT-exempt transactions. Based on the register entries with the operation code created by the Implementation documents, document lines are generated.

Based on the record without a transaction code created by the regulatory document VAT Distribution, column 4 “VAT distributed” is formed, and the VAT amount is distributed across all lines in proportion to the sales amount. When executed, the document will write off the entries in the register Non-VAT-taxable transactions (they have worked out their purpose), sum up the lines with the same operation code and generate entries in the circulating accumulation register Entries in section 7 of the VAT return. Regulatory document Formation of records in section 7 of the VAT return and the result of its implementation are shown in Fig.

Accounting info

Now all that remains is to generate and fill out the VAT Declaration for the third quarter of 2017 and see what Section 7 looks like. Column 1 indicates the transaction codes in accordance with Appendix No. 1 to the Procedure for filling out the declaration. When reflecting in column 1 transactions that are not subject to taxation (exempt from taxation), the taxpayer fills in the indicators in columns 2, 3 and 4 under the corresponding transaction codes.

How to generate a VAT return in the 1C 8.3 Accounting program? In 1C 8.3 configurations there are several ways to generate a VAT return:

From the general list of regulated reports (workplace “1C-regulated reporting”)
From the VAT Accounting Assistant
From the reference book “Regulated reports”
From the document “Regulated Reports”

Reporting from 1C The general list of regulated reports is called up from the “Reports” section, subsection “Regulated reports” (Fig. 1). Fig. 1 This option is convenient because it contains all the regulated reports generated by the user at once (Fig. 2), including various options. In addition, various services are connected here for sending, monitoring and reconciliation with tax authorities.

Attention

Based on the record without a transaction code created by the regulatory document VAT Distribution, column 4 “VAT distributed” is formed, and the VAT amount is distributed across all lines in proportion to the sales amount. When executed, the document will write off the entries in the register of Non-VAT-taxable transactions (they have worked out their purpose), sum up the lines with the same operation code and generate entries in the circulating accumulation register Entries in section 7 of the VAT declaration. Regulatory document Formation of records in section 7 of the VAT return and the result of its implementation are shown in Fig.

13. Fig. 13 Now all that remains is to generate and fill out the VAT Declaration for the third quarter of 2017 and see what Section 7 looks like. Column 1 indicates the transaction codes in accordance with Appendix No. 1 to the Procedure for filling out the declaration.

The cost of the work, in accordance with the contract (No. 102), is 300,000 rubles excluding VAT. The organization's revenue, subject to VAT at a rate of 18%, for the third quarter of 2017 is 1,500,000 rubles. Let's consider what actions an accountant must perform in order to automatically fill out section 7 of the VAT return for the third quarter of 2017.

Let me remind you once again that only organizations that maintain separate accounting of incoming VAT in the program can use the automatic completion of this section of the declaration. Moreover, separate VAT accounting should be carried out according to accounting methods using additional analytics of account 19. Everyone else will fill out this section, as before, manually. The VAT program settings that allow automatic filling are shown in Fig.

And for accounting in the program, it is very important that all details are filled out correctly, because this can be decisive when accounting for VAT on advances issued and received. In order to check whether all supplier invoices have been entered into the program, use the “Availability of Invoices” report, located on the “Reports” tab. The figure shows that for one of the documents there is no invoice.

In this case, you need to open the document by clicking on its name in the report, enter the number and date of the supplier invoice and click the “Register” button. After this, all documents need to be re-posted, because there are often situations when invoices are entered retroactively or a bank statement is loaded into the program once every few days, and receipt and sales documents are entered daily (because of this, difficulties arise with offsetting advances, which may interfere with the correct calculation of VAT).
Fig. 8 The “VAT Accounting Analysis” processing checks the correctness of filling out the purchase book, sales book and VAT declaration after all regulatory VAT operations have been carried out (Fig. 9). Fig.9 However, that's not all. The declaration itself also contains additional verification (Fig. 10). Fig. 10 Errors checked in the declaration itself mainly concern details filled in documents and reference books (Fig. 11). It is important to remember that to correct them, it is necessary not only to edit the details themselves, for example, to correct the checkpoint in the counterparty’s card, but it is also necessary to re-post all documents, especially invoices, to this counterparty.
When distributed, accordingly, the amount of 13,500 rubles relates to activities subject to VAT and will be taken as a deduction, and 4,500 rubles relate to activities not subject to VAT and will be taken into account in the cost of the purchased service in general business expenses. When posting the document in accounting, it will make entries on account 19.04 - write off the corresponding amounts of VAT from the analytics. Distributed to analytics. Accepted for deduction and to analytics. Taken into account in the cost. The amount of VAT to be included in the price (4,500 rubles) will be written off from the credit of account 19.04 to the debit of account 26. Regulatory document The distribution of VAT and the result of its implementation are shown in Fig. 11: The document, when carried out, will make an entry in the accumulation register of Non-VAT-taxable transactions without any analytics for the amount of VAT included in the price. The register entry is shown in Fig.

In 1C 8.3 configurations there are several ways to generate a VAT return:

From the general list of regulated reports (workplace “1C-regulated reporting”)
From the VAT Accounting Assistant
From the directory ""
From the document “Regulated Reports”

Reporting from 1C

The general list of regulated reports is called up from the “Reports” section, subsection “Regulated reports” (Fig. 1).

This option is convenient because it contains all the regulated reports generated by the user at once (Fig. 2), including various options. In addition, various services are connected here for sending, monitoring and reconciliation with tax authorities.

The second, no less convenient option for generating a VAT return is using (Fig. 3).

The assistant panel sequentially lists all the actions that must be performed before generating a declaration (Fig. 4), and also indicates their status. The operation that needs to be performed at the current moment is marked with an arrow.

In our example, this is the “ ” item. Bright font indicates operations that do not require correction; pale font indicates possible errors. The declaration itself is shown in the last paragraph.

Get 267 video lessons on 1C for free:

All forms of regulated reports are stored in the 1C database in a special directory - “Regulated Reports” (Fig. 5). This is where the latest printed versions will be recorded after installing the new release.

From this dashboard you can get detailed information about each report, including legislative changes. You can get to this window from the general list of directories (the “All functions” button). You can create a declaration by clicking the “New” button by highlighting the desired line with the cursor.

If the reference book “Regulated Reports” contains current printed forms of reports, then the reports themselves with data are stored in the document of the same name (Fig. 6). You can get to the document from the general list of documents by clicking the “All functions” button. From this panel you can open a declaration without a start form. Here you can see the unloading log.

Checking VAT accounting in the database

VAT is a complex tax; for its correct calculation, special capabilities are provided in 1C configurations. The VAT accounting assistant has already been mentioned above. In addition to it, it is worth using the processing “ ” and “Analysis of VAT accounting” (Fig. 7).

The express check contains sections on VAT accounting with a list of errors and tips for correcting them (Fig. 8).

The “VAT Accounting Analysis” processing checks the correctness of filling out the purchase book, sales book and VAT declaration after all regulatory VAT operations have been carried out (Fig. 9).

For the purpose of downloading the 2015 VAT return in the new format. The operating principle of the mechanism is as follows:

1.1 The document “VAT Declaration” is filled out based on data from the registers “VAT Purchases”, “VAT Sales” (you can modify the document and fill it in based on any data, even loading data from EXCEL, XML, TXT, DBF files, etc.). You can fill out or correct the document manually.

1.2 Or Upload the document “VAT Declaration” from the sales book and purchase book from Excel files

2. The declaration is uploaded to XML files:

NO_NDS.8_....xml - purchase book file

NO_NDS.9_....xml - sales book file

NO_NDS_....xml - summary data file

This document may require modifications to make it work. Refinement of the document within the framework of the current functionality (filling in according to VAT register data and uploading into 3 XML files) is free. The development of new functionality for filling out a document or uploading other sections of the declaration is subject to a fee: 1000 rubles. per hour of work.

There is no limit on the number of licenses or the number of jobs.

Installation of the program is carried out by comparing the association with your current configuration, after which the “VAT Declaration” document is added to your configuration.

Reasons to buy

The need to upload a VAT return in 2015 format if it is impossible to update your current configuration to the latest releases of 1C

Ability to manually adjust and enter data for uploading

Ability to download “Purchase Book” and “Sales Book” reports into a document from Excel

Ability to download a VAT return from configurations not intended for this (for example, “Trade Management”)

Advantages

Allows you to upload a VAT return in the 2015 format with the ability to manually adjust the uploaded data.

It is possible to download data from the purchase book and sales book from Excel files (the files must correspond to the approved regulated reports “Purchase Book”, “Sales Book”). For example, you can generate the “Purchases Book” and “Sales Book” reports from the 1C 7.7 database, upload them to the “VAT Declaration” document and submit the reports.

You can upload several generated “VAT Declaration” documents into 1 upload file (this is necessary, for example, for separate divisions: each division generates its own document with completed tabs “Purchase Book”, “Sales Book”, then all data is downloaded by the parent organization and reporting is submitted)

This document can be used for old or non-standard configurations for submitting VAT reports 2015. For use in non-standard configurations, you will only need to modify the mechanism for filling out the document, which is very simple.

Money back guarantee

Infostart LLC guarantees you a 100% refund if the program does not correspond to the declared functionality from the description. The money can be returned in full if you request this within 14 days from the date the money is received in our account.

The program has been so proven to work that we can give such a guarantee with complete confidence. We want all our customers to be satisfied with their purchase.