Let's briefly recall how an advance received from a buyer affects VAT:
Upon receipt of payment or partial payment (hereinafter referred to as an advance) for the upcoming supply of goods (performance of work, provision of services), transfer of property rights, the taxpayer is obliged to charge VAT on this advance payment to the budget, and also issue an invoice within 5 days from the date receiving an advance.
Tax amounts calculated by the taxpayer from advances received for future supplies of goods (performance of work, provision of services) and transfer of property rights are subject to deduction. Deductions are made based on the shipment of the relevant goods (performance of work, provision of services).
More detailed materials can be found, for example, on ITS http://its.1c.ru/db/declnds#content:604:1
How do we issue invoices for advances received? There are two options:
1. The prepayment under the contract is stipulated by the contract, and the buyer wants (and also has the right) to deduct VAT from the transferred prepayment
In this case, it is necessary to very clearly monitor the status of mutual settlements with the buyer, to clearly determine whether the payment belongs to an advance at the time of registration of the document “Receipt to the current account”. It is helpful to ask the buyer to clearly indicate the amount of the advance in the payment instructions.
Such careful control is necessary due to the fact that:
- - in this situation, the invoice is issued by the user independently on the basis of the document “Receipt to the current account” and is printed in duplicate
- - the amount of the advance is determined based on the “Debt Repayment” setting of the “Receipt to Current Account” document. If the “Automatic” method is set, then repayment of debts will occur based on the current balances of account 62.01 (let’s agree that we use account 62.01 to account for customer debts, and 62.02 to account for advances) using the FIFO method. After all debts are closed, the balance of the payment is transferred to account 62.02 and it is for this balance amount that an advance invoice will be issued. Therefore, before registering an invoice for an advance payment, you need to be sure that the sequence of mutual settlements with the counterparty is up to date.
2. The invoice is issued in a single copy “for yourself”
In this case, it is advisable to use the special processing “Registration of invoices for advance payments”, which will automatically create invoices for all unclosed advances according to the established statement rules*.
*The procedure for issuing invoices for advances received is established in the accounting policies of organizations (Enterprise - Accounting policies - Accounting policies of organizations - "VAT" tab), as well as in the agreement with the counterparty.
The most important limitation of this method is that before registering advance invoices, we must be sure that:
- - the sequence of settlements with customers is relevant
- - duplicate counterparties and contracts were reconciled
- - all debt balances are at 62.01
- - all balances of advances are at 62.02
- - as of 62.02 there are no balances for which the advance should have already been closed
- - in case of changes in mutual settlements in the period for which the “Registration of advance invoices” processing has already been performed, it is necessary to re-perform the processing
Briefly, let's look at each of the above restrictions separately:
1. Restoring the sequence of settlements with customers
In the "Enterprise Accounting" configuration, there are no separate processing steps for restoring calculation sequences, therefore, before you start working with quarterly regulatory VAT transactions, you need to re-post all documents for the quarter and deal with all the errors generated during re-posting. In general, each organization should develop regulations for the re-processing of documents and setting a date for prohibiting editing, but this is the topic of a separate independent article.
This topic is also quite extensive. And, of course, it is better to reconcile doubled counterparties not during reporting, but constantly, in accordance with the developed regulations. Some points can be gleaned from my article “Effective work with the directory of counterparties”; you can use special universal search processing for duplicate elements of directories.
3. Checking the correctness of mutual settlement balances on accounts 62.01 and 62.02
To check account balances 62, you can use the “Turnover balance sheet” report with the “Expanded balance” and “By subaccounts” settings.
Let me draw your attention to the fact that many accountants, when analyzing account balances 62, do not enable the “Expanded balance” setting and disable grouping by documents of settlements with counterparties and see approximately the following picture (Figure 1).
Figure 1 - Checking account 62 without expanded balance and settlement documents
Looking at this picture, the accountant makes the following conclusions: at the beginning of the year there are “minuses” in the balance sheet, but during the period they leveled out and at the end of the quarter the balances are correct - all balances 62.01 are debit, 62.02 are credit.
Let's look at the same report with the expanded balance setting enabled (Figure 2).
Figure 2 - Checking account 62 with setting up the expanded balance
We see that in fact, the program considers the amount of 7,507.81 for the counterparty “Buyer 5” on account 62.01 as an unclosed advance. Exactly the same situation with the amount of 2,600 for the counterparty “Buyer 8”. And the program, on the contrary, considers the amount of 60,000 on account 62.02 for the counterparty “Buyer 8” as an outstanding debt. Let's consider this situation in more detail, expanding the turnover for the counterparty “Buyer 8” according to the settlement documents (Figure 3).
Figure 3 - Turnover 62.02 for counterparty “Buyer 8” according to settlement documents
We see that the debit turnover according to the document “Receipt to current account 15 dated January 31, 2012” is erroneous, since there was no advance balance according to this document (there was no loan). To correct this error, it is enough to decipher the turnover with the account card, find the document that made the incorrect turnover and repost it.
The procedure for correcting identified erroneous movements and balances in mutual settlements is worthy of a separate full-fledged article. For the purposes of this article, we will limit ourselves to the fact that the closure of advances and debts must necessarily take into account settlement documents. Disabling the “documents of settlements with the counterparty” grouping when analyzing mutual settlements is a very common and significant mistake.
As a result, after all the corrections, the following picture should be obtained: balances 62.01 only in the debit of 62 accounts, balances 62.02 only in credit (Figure 4).
Figure 4 - SALT for account 62 with expanded balance for subaccounts
4. Checking unclosed advances
The general essence of checking unclosed advances is that, provided that the previous point is fulfilled, we just need to remove the “By subaccounts” setting and check that there are no simultaneous debit and credit balances for one counterparty/agreement as a whole on account 62. Grouping by settlement documents is possible disable (Figure 5).
Figure 5 - SALT for account 62 with expanded balance
Analyzing this report, we see that “Buyer 2” under contract “No....0109774-02” simultaneously has a debt of 1,810,444 and an advance of 168,721.20. This situation suggests that advances under this agreement were not offset correctly. If this error is not corrected, then when invoices for advance payments are automatically registered, an advance invoice will be issued for the credit balance in the amount of 168,721.20 and VAT will be charged.
The situation is similar with the counterparty “Buyer 8”. All problems identified by the report must be corrected!
Let us separately consider the counterparty “Buyer 7”. In general, for the counterparty, we see that there is a credit and debit balance on account 62, but when detailing the agreements, we see that the debit balance is on “contractor agreement 32”, and the credit balance is on “contractor agreement 33”. This situation really can happen. We must pay attention to it, but we will not correct anything in this case.
After correcting all uncredited advances, the picture in the report will change as follows (Figure 6).
Figure 6 - SALT for account 62 with expanded balance after corrections
The article discusses the procedure for registering invoices in “1C: Accounting 8” when advances are received from the buyer. 1C:ITS specialists provide options for issuing invoices for advance payments and, using a practical example, explain how to batch enter “advance” invoices for a specified period in the program using the “Registration of invoices for advance payments” processing. The setting up of the organization's accounting policy parameters regarding the procedure for registering advance invoices, as well as the numbering procedure for issued invoices, including those implemented in accordance with the explanations of the Ministry of Finance of Russia*, are discussed in detail. The information provided will help the user determine how to register advance invoices and number the invoices issued.
When an advance is received from the buyer, an organization that is a VAT payer is obliged to issue an invoice for the advance and calculate VAT.
To issue invoices for advance payments in the 1C: Accounting 8 program, there are two options for creating a document Invoice issued with invoice type For advance: together with registration of cash receipt documents (advances) and automatically (list) using processing .
Option No. 1 - together with registration of documents for receipt of funds (advances)
Funds received into the current account are registered using a document . If the funds received are an advance, then based on the document Receipt to the current account You can immediately issue an “advance” invoice.
How to issue “advance” invoices based on a document Receipt to the current account, you can read in the article “Sale of finished products in bulk (prepayment - shipment)” on ITS http://its.1c.ru/db/hoosn#content:83:2 (see operation “2.2 Issuing an invoice for advance payment "
Option No. 2 - automatically (list) using the “Registration of advance invoices” processing
This option is recommended to be used when the total number of issued invoices is large and it is necessary to automate their issuance. In this option, invoice registration can be done for one day or for an arbitrary period.
To use option No. 2, you need to set up the procedure for registering invoices for advances, adopted by the organization in its accounting policy.
Let's look at the description of option No. 2 using an example.
Example
The following business operations are performed (see table):
Setting up an organization's accounting policy
To perform operation 1 “Setting up the organization’s accounting policy” (see table), you need to go to the tab VAT specify accounting policy parameters. Setting up an accounting policy allows processing track the timing of invoices.
If there is no accounting policy for the required period, one should be created.
Change settings Accounting policies of organizations(Fig. 1):
1. Call from the menu: Company - Accounting policy - Accounting policies of organizations.
2. Select the organization and period of application of the accounting policy.
3. Press the button Change current element .
Rice. 1
Setting up a bookmark General information accounting policy (Fig. 2):
1. Set the switch General in field Tax system- in this case a bookmark appears VAT.
2. When applying UTII for some types of activities, you must check the box A special taxation procedure is applied for certain types of activities.
3. When carrying out production activities (performing work, providing services), you should check the box Production of products, performance of work, provision of services, when carrying out retail trade - checkbox Retail.
Rice. 2
Setting up a bookmark VAT accounting policy (Fig. 3):
In field Procedure for registering invoices for advance payments You can choose one of the proposed options for registering invoices for advances:
1. Always register invoices upon receipt of an advance. This option is installed in the program by default. With this option, invoices for advances received will be created for each amount received. The exception is prepayment amounts that are offset on the day of their receipt, for such received invoice amounts for advance processing Registration of invoices for advance payments are not created.
2. Do not register invoices for advances offset within 5 calendar days. With this option, invoices for advances received will be created only for those prepayment amounts that were not offset within 5 calendar days after their receipt. This option implements the rule enshrined in paragraph 3 of Article 168 of the Tax Code of the Russian Federation, according to which the seller must issue an invoice to the buyer for the amount of the prepayment within five calendar days after its receipt, if the shipment of goods (performance of work, provision of services, transfer of property rights) ) against the received prepayment is also made within the specified five days (letter of the Ministry of Finance of Russia dated March 6, 2009 No. 03-07-15/39).
3. Do not register invoices for advances credited before the end of the month. With this option, invoices for advances received will be created only for those prepayment amounts that were not credited during the month in which they were received. According to the clarifications of the Ministry of Finance of Russia, given in letter dated 03/06/2009 No. 03-07-15/39, for continuous long-term supplies of goods (provision of services) to the same buyer (supply of electricity, oil, gas, provision of communication services, etc. . p.) invoices for advances received on account of such supplies are issued to customers at least once a month, no later than the 5th day of the month following the expired month. In this case, the amount of the prepayment is determined as the difference between the payment received in the corresponding month and the cost of goods (work, services) shipped during this month.
4. Do not register invoices for advances offset until the end of the tax period. With this option, invoices for advances received will be created only for those prepayment amounts that were not credited during the tax period (quarter) in which they were received. This option is intended for organizations that are ready to resist possible claims from tax authorities regarding the timing of issuing invoices for advance payments. There is a position that payments cannot be recognized as advance payments if payment and shipment of goods occurred in the same tax period. Since the tax period for VAT is considered a quarter (Article 163 of the Tax Code of the Russian Federation), the seller should not issue invoices for advances received in the quarter in which the goods were shipped (work performed, services provided).
5. Do not register invoices for advances (Clause 13, Article 167 of the Tax Code of the Russian Federation). The option is intended for organizations whose activities fall under paragraph 13 of Article 167 of the Tax Code of the Russian Federation, i.e., which are engaged in the production of goods (work, services) (according to the list determined by the Government of the Russian Federation) with a production cycle duration of more than six months. In the case of receiving an advance payment for the specified goods (work, services), these organizations have the right to determine the moment the tax base arises as the day of shipment (transfer) of these goods (performance of work, provision of services).
One of the selected options will apply to all contracts in the organization.
If an agreement with a specific buyer has specific features, then for this agreement you can establish an individual procedure for generating advance invoices. To do this, you need to uncheck the box in the contract form Register advance invoices in a manner consistent with accounting policies and select the required element from the list (Fig. 6).
Rice. 3
Issuing an invoice to the buyer
To perform operation 2 “Issuing invoices to the buyer” (see example table), you need to create a document Invoice for payment to the buyer. The document does not generate transactions.
Creating a Document Invoice for payment to the buyer(Fig. 4):
1. Call from the menu: Sale - Check.
2. Button Add .
Rice. 4
Filling out the document header Invoice for payment to the buyer(Fig. 5):
1. In the field Stock select the warehouse from which you plan to ship goods.
2. In the field Counterparty select a buyer from the directory Counterparties.
3. In the field Agreement select an agreement with the buyer. Attention! In the contract selection window, only those contracts that have the contract type are displayed With buyer(Fig. 6).
4. In the field Bank account select a bank account to transfer funds from the buyer.
Rice. 5
Rice. 6
Checkbox Register advance invoices in a manner consistent with accounting policies is removed when, for a specific contract, it is necessary to establish an individual procedure for generating invoices for advance payments, different from the accounting policy settings (see Fig. 3).
In field Generalized name of goods for an advance invoice the name of goods (works, services) is indicated (from the directory Nomenclature), which will be inserted into the “advance” invoice issued to the buyer in the absence of an invoice for payment. When issuing an invoice in the “advance” invoice, in the field Nomenclature (general name), the item specified in the invoice is transferred.
Filling out a bookmark Goods document Invoice for payment to the buyer(Fig. 7):
1. Click the button Add .
2. In the field Nomenclature select the products sold (in the directory Nomenclature The product name is usually located in the folder Goods).
3. Fill in the remaining fields as shown in Figure 7.
4. To save the document, click the button Write down.
5. To call the printed Invoice form, use the button An invoice for payment.
6. Button OK.
Rice. 7
By analogy with this document, two more invoices are created for payment to the buyer:
Receipt of advances from the buyer
To perform operation 3 “Receipt of advances from the buyer” (see example table), you need to create a document based on document Invoice for payment to the buyer. As a result of the document Receipt to the current account The corresponding postings will be generated.
Creating a Document Receipt to the current account(Fig. 8):
1. Call from the menu: Sale - Check.
2. Select the base document ( Invoice for payment to the buyer).
3. Click the button Enter based on.
4. Select Receipt to the current account with document operation type Payment from the buyer . Moreover, based on the document Invoice for payment to the buyer a new document is created and automatically filled in Receipt to the current account. It is necessary to check the completion of its fields and edit them.
Filling out the document Receipt to the current account(Fig. 8):
1. In the field from indicate the date of payment according to the bank statement.
2. In the field In. number Enter the buyer's payment order number.
3. In the field In. date Enter the date of the buyer's payment order.
4. In the field Settlement account check that account 62.01 “Settlements with buyers and customers” is indicated.
5. In the field Advance account check that account 62.02 “Calculations for advances received” is indicated.
6. In the field Money movement article. funds you must select the appropriate article.
7. Fill in the remaining fields as shown in Figure 8.
Rice. 8
To post a document, click the button Conduct , to view transactions, click the button Result of the document .
Figure 9 shows the result of the document Receipt to the current account.
Rice. 9
By analogy with this document, two more documents are created Receipt to the current account:
From 05/12/2012 in the amount of RUB 1,500,000;
From 06/12/2012 in the amount of 2,000,000 rubles.
As a result of these documents, transactions will also be generated reflecting the receipt of advances from the buyer:
1. Debit 51 “Current accounts” - Credit 62.02 “Calculations for advances received” - RUB 1,500,000.00.
2. Debit 51 “Settlement accounts” - Credit 62.02 “Calculations for advances received” - RUB 2,000,000.00.
Registration of invoices for advance payment by list
To perform operation 4 “Registration of advance invoices by list” (see example table), you need to process Registration of invoices for advance payments.
Processing is intended for automatic generation of documents Invoices issued with a view For advance.
Start processing Registration of invoices for advance payments(Fig. 10):
Call from the menu: Sale - Maintaining a sales book - Registration of invoices for advance payments.
Filling out the processing header Registration of invoices for advance payments(Fig. 11):
1. In the fields Period from... to... select the period for which processing is performed.
2. Click on the hyperlink Always register invoices upon receipt of an advance. A window appears Accounting policies of organizations(see Fig. 3), in which on the tab VAT an option for registering invoices for advances is indicated.
3. Click on the hyperlink Uniform numbering of all issued invoices. A window appears Setting up accounting parameters(Fig. 12), in which on the tab VAT You can determine the numbering order of issued invoices:
- Uniform numbering of all issued invoices- all issued invoices will be numbered in chronological order sequentially, regardless of their type, in particular, “advance” invoices will not have the prefix “A”. The setting is installed by default and takes effect after updating the configuration to release 2.0.39.6. When switching to this numbering, previously issued invoices are not renumbered;
- Separate numbering of invoices for advance payments with the prefix “A”- issued invoices will be numbered in chronological order sequentially, with the exception of “advance” invoices, which have a separate numbering with the addition of the prefix “A”. This mode was used before changes were made to the accounting settings (before release 2.0.39.6).
The possibility of a single numbering of all issued invoices was implemented in connection with the clarifications of the Ministry of Finance of Russia given in letter No. 03-07-11/284 dated August 10, 2012. In it, the financial department indicated that the serial numbers of the adjustment invoice and invoice are assigned in general chronological order (clause “a”, clause 1 of the Rules for filling out the adjustment invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137) . At the same time, separate numbering of invoices for advances is not provided for by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. Please note that the tax authorities allow the presence of additional information in invoices (letter of the Federal Tax Service of Russia dated March 12, 2012 No. ED-4-3/4061@ together with letter of the Ministry of Finance of Russia dated February 9, 2012 No. 03-07-15/17) . In particular, the number assigned in chronological order may be supplemented by a letter designation, for example the letter “A” for advance invoices. Thus, if an organization assigned invoice numbers not in chronological order, then in accordance with the norms of the tax legislation of the Russian Federation, the taxpayer is not liable for this. At the same time, in accordance with paragraph 2 of Article 169 of the Tax Code of the Russian Federation, an organization can accept VAT as a deduction.
Rice. eleven
Rice. 12
Filling out the processing tabular part Registration of invoices for advance payments(Fig. 13):
1. Click the button Fill to automatically fill out the tabular part of processing based on accounting data. When filling out the list, the balances of advances received from customers are analyzed for each date for the specified period. Amounts of advances for which the invoice registration period has not yet arrived or the invoice is not registered are not taken into account. If in an earlier period (not covered by running processing) there was an advance payment, on the basis of which an invoice was not issued, then the line with such an advance payment is also placed in the tabular part of processing and highlighted in red. The criteria for this analysis are the period selected by the user and the accounting policy settings (or the agreement with the buyer).
2. After filling out the list, you can change the field data, for example, adjust the amount of advances (field Advance amount) and etc.
3. Press the button Execute for the generation and processing of invoices for advance payments.
4. Press the button List of invoices (issued) to view the list of created invoices for the specified period (Fig. 14). Open each document to view and edit Invoice issued(Fig. 15).
Rice. 13
Rice. 14
Editing the document invoice issued (Fig. 15):
1. In the window that opens Invoice issued The document fields will be automatically filled in.
2. Checkbox Correction number is established in case of registration of a corrected invoice. In our example, corrected invoices do not appear, so there is no need to select this checkbox.
3. Field Invoice type filled with default value For advance.
4. Field Nomenclature (general name) is filled in automatically with data from the invoice for payment (see Fig. 7) or (if there is no invoice) with data from the directory Contracts of counterparties(see Fig. 6).
5. Fields date And Number payment and settlement document are filled automatically with data from the document Receipt to the current account.
6. Field Operation type code is filled in automatically and corresponds to the code of the operation being carried out, which is displayed in column 4 Logbook of received and issued invoices.
8. Swipe the document by pressing the button Conduct.
9. To call the printed Invoice form, use the button Invoice.
10. Button OK.
Rice. 15
To view transactions generated when posting a document Invoice issued click the button Result of the document . Figure 16 shows the result of the document.
Rice. 16
Invoices issued are recorded in the journal of received and issued invoices (Fig. 17) and the sales book (Fig. 18).
You can use the menu to call up the printed form of the journal Sale - Maintaining a sales book - Journal of invoices according to Decree No. 1137, this magazine can also be called up from the menu Purchase - Maintaining a purchase book - Journal of invoices according to Decree No. 1137.
Rice. 17
Creating a printed form of the sales book (Figure 18):
1. Call from the menu: Sale - Maintaining a sales book - Sales book according to Decree No. 1137.
2. In the fields Period from... to... select the period for which the book is created.
3. Using a button Settings select JSC "TF-Mega" (Fig. 19).
4. Press the button Form .
Rice. 18
If an enterprise has received an advance from a buyer for upcoming deliveries of products, works or services, then in accordance with the legislation for this prepaid expense it should be invoice issued.
In the 1C Accounting 8 program, the document “Invoice issued” is used for these purposes.
However, it is not always convenient to enter documents manually while tracking the timing of advance invoices.
To automate the process of registering invoices for advances received from customers, in the 1C Accounting Enterprise 8 program there is a processing “ Registration of invoices for advance payments«.
You can find it in the 1C Accounting 8 edition 3.0 interface in the “Accounting, Taxes and Reporting” section, “VAT” subsection.
Processing is performed for the period specified by the user when setting it up.
You can set a standard period (select from the list in the “Period” attribute). If you select the “Custom” value, the system will offer to fill in the start and end dates of the period. By default, when opening processing, the period is equal to the current date.
To perform processing, you must specify the organization for which the documents will be generated. By default, when opening, the organization from the user settings is substituted (or if only one organization is kept in your infobase).
When you click the “Fill” button, the system analyzes the balances of customer advances for each date of the specified period, and, if invoices are not registered for them, automatically creates “Invoice issued” documents. In this case, the period for registering the invoice, specified in the accounting policy of the organization or in the agreement under which the prepayment occurred, is taken into account (more about this).
If the deadline for registering an advance invoice has not yet arrived, or the invoice for this advance is not registered, then such an advance will not be taken into account.
After this, the tabular part of the processing will be filled with a list of payment documents that reflect the receipt of advances from buyers.
If the date of registration of an advance invoice is later than the date when the invoice should be registered according to accounting policies or an agreement with the buyer, then the line for the advance payment is highlighted in red.
We can adjust the VAT rate, advance amounts, invoice issue date in the appropriate columns before generating invoices, and after that we click on the “Run” button, and the system will generate the “Invoice issued” documents.
For the line highlighted in red, an invoice has already been generated, and a link to the generated document is in the “Invoice” column. We can follow this link and find out the reason for the advance payment line being highlighted in red. Activate the “Invoice” cell by double-clicking the mouse and click on the button with a magnifying glass to go to the document:
The “Invoice issued” document will open:
As you can see, the invoice date is 08/01/2013, and the advance payment was received on 02/01/2012.
In the accounting policy of our organization, the option “Register invoices always upon receipt of an advance” is set (Link to the accounting policy indicating our option) is located at the bottom of the processing form:
The deadline for issuing an advance invoice has long passed, which is why the line is highlighted in red.
Click on the “Run” button. The program automatically generates documents for those advances for which they were not generated.
In this case, the date of the newly created invoice is set automatically depending on the accounting policy settings (in our case, it will coincide with the date of receipt of the advance payment to the organization's current account).
Thus in the program 1C Enterprise Accounting 8 you can make it automatic registration of invoices for advances received.
According to Article 169 of the Tax Code of the Russian Federation, VAT payer organizations must issue invoices for each advance received from the buyer and charge VAT. If the company has received an advance payment from the buyer for the upcoming delivery of products, it is necessary to issue an invoice for the advance payment and give one copy to the buyer.
1C 8.3 provides functionality for creating, registering and accounting for such accounts for all of the above options. Let's see what ways there are to receive an advance and create invoices for advances, using the example of the 1C: Enterprise Accounting configuration, edition 3.0.
Features of registration in 1C Enterprise Accounting 3.0
Registration of invoices may differ depending on the method of receiving an advance - in cash or through a current account, as well as on the method of creating invoices - manually or automatically.
These features can be reflected in the accounting policy settings, where we get through “Main – Settings – Accounting policy – Setting up taxes and reports – VAT”.
Figure 1. UE settings
Figure 2. Tax and reporting settings
Figure 3. Setting VAT parameters
In the VAT tax navigation, it is possible to set “Procedure for registering advance invoices”, which will set the method for registering our documents (in our case, we leave the preset one - “... always upon receipt of an advance”). Using this method, you can create documents for all amounts received, except for advances credited on the day of receipt. If the products are shipped on the day the funds are received in a bank account or at the cash desk, then the document we are interested in is not created.
Let's see in what order advance payments are received using an example. The buyer transferred RUB 150,000 to the account. against future delivery of goods. It is necessary to reflect the receipt of money through “Receipt to account” using “Bank and cash desk - Bank statements”. We process the receipt of DS from the counterparty-buyer.
Figure 4. Statements
Figure 5. Creation through “Receipt on account”
Figure 6. Document movements
A posting was generated that reflected the received amount of DS for D-t 51 account. and K-tu 62.02 count.
At the same time, the buyer paid 50,000 rubles in cash. In “Bank and Cash-Cash Documents” we create “Cash Receipt”.
Figure 7. Cash invoice
Figure 8. Cash movements
The document created a posting and reflected the received amount of DS for Dtu 50 account. and Ktu 62.02 count.
Let's consider creating invoices manually, directly from the documents Receipt to account and Receipt of cash. Go to “Create based on an issued invoice”. In this case, a new document issued for advance payment will appear. We check the filling and post the document.
Creation in this way is mainly used in cases of a small volume of documents or if a DS accounting specialist is responsible for the invoice.
Figure 9. Creation via “Invoice issued for advance payment”
Figure 10. Movements of the advance payment document
The generated invoices will be filled in automatically. Before you conduct it, you need to check whether the details are correct, as well as the contents of the tabular part. After posting, transactions will be created and VAT accrual will be reflected in the Invoice and VAT Sales Journal registers.
Automatic invoice creation
When you need to generate a large number of invoices, you can use the “Registration of advance invoices” processing, which allows you to automate their generation. With its help, registration can be performed for a specified period.
In the section “Bank and cash desk-Registration of invoices” we find the log of registration of “Invoices” in 1C. We open the processing form with which you can carry out this operation. Here we indicate the period for which you need to register the invoice and click “Fill”. The system independently finds advance receipts and fills out the tabular part with them:
Figure 11. Automatic document creation
Figure 12. Registration
The processing will be filled with records from previously posted cash receipt documents. There is also a numbering option. Using the “Run” button, we generate and post invoices.
Figure 13. Viewing the log of issued invoices
From the same processing form we open a list of invoices for advance payments. We check the created invoices.
Figure 14. Sales book
Figure 15. Account card 62.02
The generated documents, as if created manually, will create transactions for VAT calculation and will be reflected in the “Invoice Journal” and “VAT Sales” registers.
2016-12-08T14:03:45+00:00
- Write to register " VAT Purchases" ensures that the issued advance is included in the purchase book.
Forming a shopping book
We create a purchase book for the 1st quarter:
And here is the received invoice for the advance payment:
We look at the final VAT refund for the 1st quarter
There were no other business transactions in the 1st quarter, which means we can safely form the “VAT Accounting Analysis”:
VAT refund for the 1st quarter was 13,728 rubles 81 kopecks:
2nd quarter
Receipt of goods
We enter into the program the receipt of goods from LLC "Supplier" on 04/01/2016 in the amount of 150,000 rubles (including VAT):
Create a new document:
The invoice from the supplier will be like this:
In the invoice received from the supplier, the amount “excluding VAT” was not highlighted as a separate line. Therefore, before filling out the tabular part, we set the tax calculation method as “VAT in total”.
We analyze the postings and movements of registers...
- The previously paid advance to the supplier was credited to debit 60.01 in correspondence with credit 60.02 in the amount of 90,000 rubles.
- 127,118.64 (150,000 minus VAT) went to the cost of goods (to the debit of account 41.01) in correspondence with our debt to the supplier (credit 60.01).
- 22,881.36 went to “input” VAT, which we will accept for offset (debit 19.03) in correspondence with our debt to the supplier (credit 60.01).
- An entry (with a + sign, receipt) in this register accumulates our “incoming” VAT (similar to an entry in the debit of account 19).
Register the received invoice
Together with the invoice, Supplier LLC gave us a regular invoice dated 04/01/2016 for the amount of 150,000 rubles (including VAT).
To register it, go to the newly created document “Receipt of goods” and at the very bottom:
- We enter the number and date of the invoice from the supplier.
- Click the "Register" button
We will not analyze in detail the wiring and movements of this texture, since we have already dealt with this in part.
We look at the VAT refund for the 2nd quarter
We again form the “Analysis of VAT accounting” (this time for the 2nd quarter):
VAT refundable for the 2nd quarter was equal to 22,881.36:
Why 22,881.36?
This is VAT on a single invoice received from a supplier in the second quarter in the amount of 150,000 (including VAT): 150,000 * 18 / 118 = 22,881.36.
But what about the already accepted VAT in the amount of 13,728.81 for the 1st quarter on an advance payment of 90,000, you ask?
And you will be absolutely right.
After all, VAT on the advance payment we took as offset in the 1st quarter must be accrued (reinstated) by us for payment in the 2nd quarter, when the goods arrived and we received a regular invoice from the supplier for the full amount.
This is exactly what the entry in the gray box in the VAT analysis report indicates to us:
Making an entry in the sales book
To restore the VAT taken as offset from the advance payment, go to the “VAT Accounting Assistant”:
In the document that opens, go to the “Recovery by Advances” tab and click the “Fill” button:
The program discovered that the advance payment, from which we offset VAT in the 1st quarter, was offset (a regular invoice document for the same buyer and agreement) in the 2nd quarter.
And now his VAT needs to be restored for payment through the sales book - otherwise we would have offset the VAT on the advance twice:
We post the document “Creating sales book entries” through the “Post and close” button:
Let's analyze the transactions and register movements of the sales book entry document...
- We restore VAT from the advance issued in the 1st quarter to the debit 76.VA (VAT on advances issued) in correspondence with the credit 68.02.