You will need
- - additional sub-account;
- analytical reference for the accrual of income.
Use additional sub-account or analytical reference to the accounts for the accrual revenue in the accounting recordsE. Follow the rule described in clause 4, article 149 of the RF Tax Code, and develop a methodology of separate accountingand taxable and non-taxable VAT transactions are made.
Fill in the accountingpolicies of the company and the rules of separate accountingfor amounts and VAT, which is presented or charged upon importation into the territory of the Russian Federation. In proportion to the amount of products shipped, which in this period is not subject to VAT, partly turn on the "input" tax of its value.
Please take into accountthe balance of the amount of VAT. Ensure separate accounting of the "entrance" value added tax and reflect it on the account 19 "VAT on purchased values". Lock in an accounting certificate quarterly distribution of PDS.
Simulate accountingpolicies of the enterprise with accountingom its list of products related to taxable and non-taxable on the value added activities. Write off the cost of the goods to the account 44 "Expenses on sale" or on account 26 "General expenses".
Note an important indicator in the allocation of input VAT and enter in accountingpolicies the calculation of the cost of goods shipped. Take the cost of shipment without the account ofa tax and use in your calculation of comparable indicators.
Specify the accountingpolicy, that you are acting on the basis of the rules described in par.9 clause 4, article 170 of the tax code and take deductions on the full amount of VAT. She is charged in the tax period when the share of exempt consumption in the activities does not exceed 5% of the total aggregate consumption for production. List of methods for the assessment of production costs and to exempt from VAT activities.