Instruction
1
Take account of goods (works, services) on which the invoice is out, at their cost, not including the amount of value added tax. Take VAT on expenses which are not deductible in the taxation of profits. At the same time in the accounting record the following transactions: the Debit of account 91 "other incomes and expenses" (subaccount 2 "miscellaneous costs"), Credit account 19 "VAT on purchased values".
2
If the invoice is invoiced for the goods (works or services) received later confirm the date of its receipt, making journal entries, recording incoming documents and in the record book of invoices received. Enter the document number and date of receipt.
3
Make deduction of value added tax in the quarter, when the document was received, if the tax period of the billing document and the period of receipt is not the same (letter of the Ministry of Finance of Russia from 16.06.2005 N03-04-11/133 and the letter of UFNS across Moscow from 17.05.2005 N19-11/35343).
4
If the tax periods of receipt of goods and invoices on it are not the same, to make a deduction of VAT is possible also in the quarter, when debit item. Just submit amended tax returns for the period when it was considered the parish (resolution of the Federal Volga-Vyatka region from 07.11.2008 N A17-1120/2008). However, it is necessary to know what tax I stick to the version of the design, which is explained by the Ministry of Finance and Federal tax service in Moscow.
Note
In the case of attributing input VAT in the absence of invoices for the cost of goods (works, services) or expenditure taken into account in taxation of profits, the tax base for income tax is understated and, accordingly, it will be credited to a lesser amount. When setting this fact when testing it will doncast. In addition, the organization will have to pay more fines and penalties (article 75 of the RF Tax code).
