To reduce the total amount of value added tax, you must accept the VAT to a deduction.First and foremost, you must know that according to the legislation of the Russian Federation deductions, which reduce VAT, considered as the acquisition of goods (works or services) for resale; the acquisition of goods (works or services) for internal use.
Filling of invoices, which you receive, should be with the allocated VAT , and only in accordance with paragraphs 5, 5.1 and 6 of article 169 of the Tax Code of the Russian Federation. If the invoice billed for the provision of works or services, then it needs to be accompanied by special act of performing such services or works. And in the case when the invoice is accepted to mean the acquisition of goods, it needs to go consignment.
Reflect VAT in the accounting documents. So, immediately after receiving the invoice with a selected VAT, to reflect that leashes K19 (VAT on acquired values) and Д68 (payment of taxes and fees).
There are in practice situations where a certain amount for the purchased goods or services are paid in advance. In such cases it is necessary to charge VAT at the time of prepayment, and then to transfer funds to the budget. The tax levied on the VAT at realization of works, goods or services when payment is made in advance, you can take a deduction. For such deduction, as determined by law, payment is not required.
You must know that when the transfer of advance payment for certain services, works or goods, the accountant is obliged to do the wiring Д68 (Settlements value added tax) and K76 (the Calculations for VAT from received advances). And the supplier shall within a specified number of calendar days (5 days) adjust the invoice to include VAT after receipt of the Deposit.