Refund of advance payment from supplier in 1s 8.3. Refund of advance payment from supplier: accounting and tax accounting. We issue an invoice for shipment

There are two options for VAT recovery.

Reinstatement of VAT that was paid earlier. In this case, the VAT amount is returned to the account of the payer organization.

Restoration, when the payer organization must pay the tax that the budget has submitted for reimbursement.

Both options have the same term, but the meaning is opposite. You can see the difference by analyzing the VAT on advances when we receive them and when we transfer them. When receiving an advance from a counterparty, obligations arise to pay VAT on the transferred amount. Also, the obligation to pay VAT arises from the sale of goods upon sale. A VAT refund is provided for the received advance payment upon presentation for reimbursement (recovery). When transferring an advance payment to the supplier, it is also possible to recover VAT from the specified amount; on this basis, the total amount of tax is reduced. Subsequently, after receiving the goods, you will need to transfer VAT to the budget (so that the refund does not repeat). We propose to analyze in detail how VAT is restored from the received advance payment, which was transferred by the buyer counterparty.

The program will automatically recognize the received payment as an advance payment and generate the necessary transactions:

Please note that VAT accounting transactions are created by the “Invoice” document. It can be generated either when an advance is received on the account, or through special processing at the end of the accounting period (month).

Let's create an invoice issued based on receipt to the bank account:

Let's check the wiring:

When creating the “Implementation” document, the advance payment should be generated automatically. You can check using the implementation transactions:

The “Invoice” document itself, created upon implementation, does not create any postings, but reflects the movement of VAT in other important accounting registers.

The VAT recovery process is reflected through the document “Creating purchase ledger entries”:

In this case, filling out the “Received Advances” tab in 1C occurs automatically. All amounts for received advance payments that can be submitted for VAT recovery are reflected here:

Checking the wiring:

You can track the results of routine VAT accounting operations by generating the “Sales Book” and “Purchases Book” reports:

If you go to the “Sales Book” report, then for one counterparty-buyer there will be two records reflected for the accounting period (month) for the received advance and the created sales:

If you look at the “Purchases Book” report, the same counterparty will appear here, and the entry for it will compensate for the advance payment in the sales book.

The same amount will be reflected in all entries. It follows from this that payment of VAT to the budget will be one-time. By generating the “Turnover balance sheet” report, you can check the closure of account 76. AB (VAT on advances and prepayments):

With advance payments from suppliers, VAT recovery in the 1C 8.3 program occurs in a similar way. In this case, documents must be generated in the following order:

Debiting from the current account.

Invoice for advance payment received from the supplier.

Purchase Invoice.

Invoice against delivery note.

The only difference from the previous option is that VAT is restored according to the document “Creating sales book entries”.

The document “Purchase Book” will reflect the records of the advance payment and receipt:

And in the “Sales Book” an entry about VAT restoration will be displayed:

VAT on advance payments to suppliers is accounted for in account 76.VA (VAT on advances and prepayments issued), the movement of which can be viewed in the balance sheet:

A few more nuances when VAT can be restored:

When selling products at retail (excluding VAT), intended for sale at a rate of 18%. In this case, it is necessary to restore (return to the budget) the VAT on the material used in production.

If the tax office recognizes the supplier’s “Invoice” document as invalid or lost.

There are also reverse situations when an organization can restore previously paid VAT. For reflection in the 1C program there is a standard document “VAT Restoration”:

This document, in fact, is a corrective document for the purchase book and sales book, depending on the purpose of VAT recovery. For example, the amount of recovered VAT can be written off to the expense account:

In this case, the restored VAT will be reflected in the “Sales Book” document as an entry on an additional sheet.

An advance or prepayment is a payment that is received by the supplier (seller) before the date of actual shipment of products or before the provision of services (clause 1 of Article 487 of the Civil Code). If the supplier (performer) has not fulfilled its obligations within the period established by the contract, then it must return the funds received from the buyer (customer). How to reflect such a refund of advance payment from the supplier in the buyer’s accounting and tax records?

Accounting

To keep records of advances issued to other enterprises, the purchasing enterprise uses subaccount 60-2 “Calculations for advances issued.” The debit of this subaccount reflects the occurrence of receivables (transfer of advance payments), and the credit reflects the repayment or write-off of debt.

On February 10, 2014, Kalina LLC transferred an advance payment for goods in the amount of RUB 236,000 to Ryabina LLC. According to the terms of the contract, the delivery of goods was to occur before April 10, 2014.

However, the delivery never took place. LLC "Kalina" turned to LLC "Ryabina" with a demand to return the transferred prepayment. On April 15, the prepayment was returned to the account of Kalina LLC.

The return of the prepayment from the supplier will be reflected by the following posting:

Debit 51 – Credit 60-2 – in the amount of 236,000 rubles. – return of advance payment from the supplier.

The presence or absence of other entries depends on whether VAT was deducted from the advance payment issued or not.

VAT accounting

When receiving an advance payment from the buyer, the supplier must charge VAT (at the calculated rate of 18/118 or 10/110, the tax base is the amount of the prepayment) and pay it to the budget (Article 154 of the Tax Code). Also, the seller must issue an invoice and send it to the buyer within five days (Article 168 of the Tax Code).

In turn, the buyer, having received an invoice issued by the seller for advance payment, has the right to accept VAT for deduction without waiting for the moment of receipt of the goods (if the goods will be used in transactions subject to VAT and the supply agreement contains a condition for advance payment, clause 9 of Art. 172 NK).

This is not an obligation, but a right of the buyer, which allows you to quickly exercise the right to deduction if the transfer of the advance payment and the shipment of the goods were in different quarters.

Continuing our previous example, we can imagine 2 possible situations:

1. Kalina LLC did not accept VAT from the advance payment for deduction. Then, when the prepayment is returned, there will be no additional transactions.

2. Kalina LLC received an invoice and accepted VAT from the advance payment issued for deduction:

Debit 68-2 – Credit 76VA – in the amount of 36,000 rubles. – accepted for deduction of VAT on the advance payment issued (in 1C: Accounting, enter the statement where the advance was paid, then in Operations “Enter based on”, select “Invoice received”).

In this case, when returning the advance, the VAT accepted for deduction must be restored.

Debit 76VA – Credit 68-2 – in the amount of 36,000 rubles. – VAT, previously accepted for deduction, has been restored

Please note: the right to deduct VAT from advances issued can be used selectively, depending on the situation - the advance was closed with shipment in the same quarter or not.

Tax accounting

From the point of view of calculating income tax, the return of an advance from a supplier does not entail tax consequences. This is due to the fact that when making an advance payment, the buyer does not incur any expenses.

For organizations and individual entrepreneurs working on the simplified tax system, the return of an advance from a supplier does not entail tax consequences. Despite the use of the cash method, there are no expenses when transferring prepayments, because materials have not yet been received, goods, services have not been provided, etc. Therefore, the returned advance is not recorded in KUDiR, and in the accounting (in the bank statement) there must be a note clarifying the meaning of the transfer of money received.

Read more about deducting VAT from advances transferred to the supplier. How to take into account cash bonuses (discounts) provided by the supplier.

What system do you work with your suppliers on – advance payments or post-payment? Please share in the comments!

Let's look at an example.

Let's say Trading Company Dom LLC signed an additional agreement to Agreement No. 79 dated December 20, 2012. for the provision of services for setting up a local area network, in accordance with which the price of services has changed. The price of services decreased under the contract by 50,000 rubles.

Before signing the additional agreement, Barka Architectural Workshop LLC made a 100% prepayment for services. In this regard, Dom Trading Company LLC must partially return the previously transferred advance payment to the buyer and reflect it in the Income and Expense Accounting Book. To do this, in 1C 8.2 you need to formalize the following operations:

• Operation No. 1 to return the advance payment to the buyer for services.
• Check accounting entries generated by documents.
• Create a Book of Income and Expenses and check its completion.

Parameters for performing Operation No. 1:

Step 1. Refund of advance payment to buyer

Let's study the features of filling out the document “Write-off from a current account”, transaction type 8.2:

• field Amount – payment amount in accordance with the bank statement;
• field Input number and Input date – number and date of the payment order on the basis of which the advance payment was returned to the buyer. This field must be filled in because... this information goes into the Book of Income and Expenses in Column 2 Date and number of the primary document;
• field Agreement – ​​agreement with the buyer, on the basis of which the refund is made. It is advisable to fill out this field, since this information falls into the Book of Income and Expenses in Column 3 Contents of the transaction:

Postings for the return of advances in accounting

Document Debiting from current account generates transactions for the return of the advance:

Postings for the return of advance payments in tax accounting

The following entries will be generated in the accumulation register according to the simplified tax system:

• In the accumulation register, the Book of Accounting for Income and Expenses (Section I), information is recorded on the income accounted for under the simplified tax system, which will be reflected in Section I of the Book of Accounting for Income and Expenses under the simplified tax system in column 4 “Income - total” and column 5 “incl. . income taken into account when calculating the tax base.” The entry amount is reflected with a minus:

Step 2. Filling out the Income and Expense Book when returning the advance to the buyer

In our example, it is necessary to reduce income by the amount of the advance payment returned to the buyer. This decrease is reflected in section I – Income and Expenses tab:

In some cases, in accordance with the law, the buyer may return the goods to the seller. The goods can also be returned by agreement.

In the 1C 8.3 program, you can make a return from the buyer, based on the sale of goods or manually. In this step-by-step instructions, we will consider all the options from the seller’s point of view and typical transactions for this operation.

Let’s assume that our organization sold 10 kilograms of “Bar” candies. The buyer requested a refund. The reasons are not important to us in this example.

In the document (or list) form, click on the “Create based on” button and select “Return of goods from the buyer”.

A fully completed document will open in front of you. You can adjust the necessary details or the quantity of goods being returned. We won't change anything.

Wiring and checking

Now let's look at the wiring. The implementation document generated the movements shown in the figure below.

When returning goods from the buyer to the seller, the following transactions will be generated in 1C 8.3. As you can see, these are the same transactions as during the sale, but with a minus sign:

Be sure to check the wiring matches!

Please note that returns can only be created based on the sale of goods, as services cannot be returned.

Manually filling out a return from the buyer

In section 1C 8.3 “Sales”, select “Returns from customers”.

A list of existing documents will open in front of you. Click on the “Return” button and in the submenu that appears, select “Sale, commission”.

Fill out the header of the created document. In it you can select the shipment document (in our case, the implementation), or leave the field empty.

In the case when you specified a shipment document, the tabular part with goods can be filled out from it. To do this, on the “Products” tab, click on the “Fill” button and select the item you need from the menu that appears.

In the case where you decide not to specify a shipment document, the goods will have to be filled in manually. It will also be necessary to indicate the cost price for each of them. If your organization reports according to the simplified tax system, in addition to the cost price, you will also have to indicate tax accounting expenses.

If packaging is returned along with the goods, it is indicated on the tab of the same name in this document.

Other types of returns

In the case where you sold the goods on commission, you can also issue a return. The format of the document will be similar to the previous example. The agreement with the counterparty must be in the form “With the commission agent (agent)”.

If you need to return equipment, then the algorithm of actions is essentially no different from that shown above. In this case, when creating a document, you need to select the “Equipment” item. Returning containers here occurs in exactly the same way - on a separate tab of the document.

Video instructions for completing the operation:

Conclusion

As you can see, there is nothing complicated in processing returns. From this document you can at the bottom of the document form in the same way as it is registered in the implementation document.

It is also possible to enter other documents based on the return.

By clicking the “Print” button you can receive a simple and convenient printed form of the document, an invoice and a currency settlement certificate.

How to reflect the return of an advance received from a buyer in 1C: Accounting 8 (rev. 3.0)?

Answer:

In the case of cash payment from the buyer, the return of advance amounts is processed using the RKO document, and in case of non-cash transfer of funds to the seller’s bank account - by any payment document with the payment type “Return to buyer”. Return documents can be drawn up on the basis of those documents for which advance payments from the buyer were taken into account or as part of an agreement concluded with the buyer.

To process a refund of an advance payment received from a buyer in the 1C: Accounting 8 program, follow these steps (Fig. 1):

1. Call from the menu: Bank and cash desk– Bank – Money orders.
2. Click the "Create" button and select the "Return to buyer" operation type.
3. In the "Payment order" document that opens, select the type of operation "Return to buyer" and fill in its fields.
4. Next, click on the hyperlink “Enter a debit document from the current account.” In this case, the document “Write-off from the current account” appears, in which the default fields are filled in from the base document. If necessary, they can be adjusted.
5. In the “Debt repayment” field, you can select one of three options – “Automatically”, “By document” and “Do not repay”. When returning an advance payment to the buyer, you can select, for example, the “According to document” option. In this case, in the “Select documents for settlements with counterparties” window, a document of receipt to the current account on which the debt (advance payment) is recorded will appear (Fig. 2).
6. When registering a bank statement, check the “Confirmed by bank statement” checkbox and post the document. As a result of posting the document “Write-off from current account” with the type of operation “Return to buyer”, the debt (for the advance received) to the buyer will be repaid (Fig. 3).