What is taken into account for the loan 76 Av. VAT on advances: postings and examples. VAT on listed advances

Subaccounts of accounting account 76:

76.01.1 — Calculations for property and personal insurance

76.01.2 - Payments (contributions) for voluntary insurance

76.01.9 — Payments (contributions) for other types of insurance

76.02 — Settlements of claims

76.03 — Calculations of due dividends and other income

76.04 — Settlements on deposited amounts

76.05 — Settlements with other suppliers and contractors

76.06 — Settlements with other buyers and customers

76.09 - Other settlements with various debtors and creditors

76.21 — Calculations for property and personal insurance (in foreign currency)

76.22 — Settlements of claims (in foreign currency)

76.25 — Settlements with other suppliers and contractors (in foreign currency)

76.26 — Settlements with other buyers and customers (in foreign currency)

76.29 - Other settlements with various debtors and creditors (in foreign currency)

76.41 — Calculations based on executive documents of employees

76.49 — Calculations for other deductions from employees’ wages

Accounting 76

Accounting on account 76 is carried out in case of situations not related to accounts 60 - 76. These are calculations for issued and received claims and insurance amounts.

Account 76 reflects transactions on judicial, executive and other administrative documents.

Subaccount 76.02 Postings

Account 76.02 reflects the deposit of wages that were not received by employees on time.

Typical transactions using account 76.02

Debit 70.04 Credit 76.02 - amount of deposited salary transferred

Debit 51 Credit 76.02 - unpaid funds transferred to a bank account

Account 76 AB

Advance payment is the amount received by the supplier before the goods are shipped. Upon receipt of an advance payment, the taxpayer is obliged to transfer the amount of VAT to the budget.

Account 76 AB of accounting is used to calculate VAT on advances received.

Within 5 days, the supplier issues an invoice, one copy of which is sent to the buyer.

Example 1. Reflection of VAT on prepayment in invoice 76.AB

Kalina LLC received an advance payment from the buyer in the amount of RUB 94,400. Goods were shipped against prepayment. VAT = 94,400 x 18%: 118% = 14,400 rub.

Postings:

Typical wiring:

Example 2. Reflection of claims transactions

A supply agreement was concluded between Kalina LLC and Malina LLC.

At the end of the month, Kalina LLC made deliveries in the amount of 800,000 rubles. on conditions of full prepayment.

Upon acceptance of the consignment of goods at the Malina LLC warehouse, a defect was detected.

Malina LLC filed a claim in the amount of RUB 90,000.

Kalina LLC partially satisfied the received claim:

amount 22,000 rub. was not reimbursed;

the remaining claim amount is RUB 68,000. was satisfied.

Postings:

Account 76 of accounting is an active-passive account “Settlements with various debtors and creditors”, accumulates information on settlements for transactions with debtors and creditors that are not related to accounts 60-75, for example, for amounts that the organization withholds from wages of employees on the basis of executive documents. Using standard postings and illustrative examples, we will consider the specifics of using account 76, its subaccounts 76.05, 76.09 and 76 AB, as well as the features of reflecting transactions on account 76: accounting for VAT on prepayments, housing and communal services and the sale of an apartment to an employee.

Subaccounts of account 76 “Settlements with various debtors and creditors” are presented in the figure:

Accounting for account 76 is maintained separately within a group of related organizations (consolidated financial statements).

Typical postings for account 76

The main entries for account 76 “Settlements with various debtors and creditors” are formed in the table:

Examples of postings for subaccounts 76 accounts

Example 1. Reflection of VAT on prepayment in invoice 76.AB

To reflect VAT on prepayment in subaccount 76.AV, the accountant of Vesna LLC generated the following entries:

Example 2. Postings for housing and communal services on account 76.05

Let's look at the postings for housing and communal services between the management company and residents under subaccount 76.05 in the table:

Example 3. Postings for the sale of an apartment to an employee on account 76.09

Suppose A.I. Khlebtsov is a very valuable employee of Osen LLC. The additional agreement to the employment contract states that Khlebtsov can buy an apartment from Osen LLC for less than the purchase price, provided that he works for the company for at least 5 years and 4 years after purchasing the apartment.

The accountant of Osen LLC generated the following entries for the sale of an apartment to an employee under subaccount 76.09:

Advance payments and VAT raise many questions for accountants. According to the established rules, when receiving advance payments, the seller must calculate VAT, even if the goods have not yet been shipped. In this case, situations may arise that require special attention - these will be discussed in our article.

Advance payments and VAT: account 76.AB

In business practice, an advance payment or advance payment is considered to be payment received by the seller on account of the future delivery of goods, upcoming services or work, or the transfer of property rights. In programs of the 1C family, account 76.AB is used to reflect VAT on advances received. The debit of account 76.AB reflects the accrual of VAT on advances received, and the credit of account 76.AV indicates the deduction of VAT on the advance received. Account 76.AB of accounting involves maintaining analytical accounting in the context of buyers from whom the advance was received. In addition, analytical accounting for account 76.AB is also carried out for invoices issued to customers for the advance received.

The accounting entries will be as follows:

DT 51 CT 62 2 - reflect the receipt of an advance against future supplies;

DT 76.AV CT 68 VAT - we reflect the accrual of VAT on the advance payment;

DT 62 1 CT 90-1 - reflect revenue from the sale of goods;

DT 90-2 KT 41 - reflect the write-off of the cost of goods sold;

DT 90-3 CT 68 VAT - we reflect the amount of VAT accrued on sales.

After all products have been sold, the prepayment will be credited towards the full delivery:

DT 62 2 subaccount “Calculations for advances received” KT62 1 - reflect the offset of the previously received advance;

DT 68 VAT CT 76.AV - we accept VAT deduction from the advance received.

The only difficulty may arise due to the fact that the concept of “payment” is not defined in the Tax Code of the Russian Federation. Therefore, there may be doubts whether the receipt of goods, works or services as an advance payment rather than cash is considered prepayment.

However, in paragraph 2 of paragraph 17 of the Rules for maintaining a sales book (approved by Government Decree No. 1137 dated December 26, 2011), it is noted that invoices for prepayment should be registered in this book even for non-cash payments.

Confirmation of this thesis can be found in the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33. It is noted here that payment is considered made even in cases where it is expressed in non-monetary form. Offsets of counterclaims are also included in this category of payments.

That is, the receipt of an advance expressed in non-monetary form is associated with the need to calculate VAT and pay it to the budget.

VAT on advance payments when making payments through a third party

It may be necessary, at the seller's request, to transfer the advance payment to a third party. This operation is provided for in Art. 313 of the Civil Code of the Russian Federation, but the amount of the prepayment made must also be subject to VAT.

Example

The Sigma company entered into a contract with the Omega company for the supply of products. The agreement provides for an advance payment of 25% of the delivery amount. However, Sigma has a debt to a third company, Epsy, and the debtor asked Omega to transfer the entire amount of the advance to the creditor. In essence, this is a transfer of debt, which must be documented. As a result, all debts are repaid, but for Sigma the payment amount will be considered an advance payment and will definitely be subject to VAT.

If such an advance is made in the form of a debt transfer, then the postings from Sigma LLC will be as follows:

Dt 60 1 Kt 62 2 - we reflect the receipt of an advance in the form of a transfer of debt, which repays the debt to a third party;

Dt 76.AB Kt 68 VAT - we reflect the accrual of VAT on the advance payment.

Should advance VAT be calculated if the advance payment and shipment were in the same period?

In business practice, situations often arise in which an advance payment is received by the supplier in the same tax period when the shipment is made. The taxpayer has a doubt: in the given circumstances, is it worth calculating VAT on advance payments - after all, almost immediately you will have to make a calculation on the rest of the payment amount?

There are two opposing positions on this issue.

1. The position of officials is that first it is necessary to calculate VAT on the advance payment, and then on the proceeds from sales. Both amounts of tax, in their opinion, should be reflected in the declaration for the past tax period. In the same report, VAT on the advance payment should be indicated as part of tax deductions. Confirmation of this point of view can be found in letters of the Ministry of Finance of Russia dated October 12, 2011 No. 03-07-14/99, Federal Tax Service of Russia dated July 20, 2011 No. ED-4-3/11684, 03.10.2011 No. KE-4-3/3790 and 02/15/2011 No. KE-3-3/354@, Federal Tax Service of Russia for Moscow dated 06/02/2005 No. 19-11/39279 and 01/31/2005 No. 19-11/5754. In some cases, even arbitration courts take the side of the regulatory authorities (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated June 28, 2012 No. A32-13441/2010).
2. However, the overwhelming majority of courts take the opposite point of view and in their decisions indicate that the payment cannot be considered an advance payment, since it came in the same tax period in which the goods were shipped. Confirmation of this position can be found in the ruling of the Supreme Arbitration Court of the Russian Federation dated September 19, 2008 No. 11691/08, resolutions of the Federal Antimonopoly Service of the North Caucasus District dated May 25, 2012 No. A32-16839/2011, FAS Volga District dated September 7, 2011 No. A57-14658/2010 (retained in force by the determination of the Supreme Arbitration Court of the Russian Federation dated January 16, 2012 No. VAS-17397/11) and the Federal Antimonopoly Service of the Far Eastern District dated December 22, 2011 No. F03-6321/2011). If you follow this logic, then there is no need to calculate VAT on advance amounts. see also “Prepayment and shipment in one period - it is not necessary to calculate VAT on the advance payment” .

At the same time, the accountant has the opportunity not to issue an invoice for the advance payment if the time interval between the advance payment and shipment does not exceed 5 calendar days. Confirmation of this thesis is contained in letters of the Ministry of Finance of Russia dated 10/12/2011 No. 03-07-14/99 and 03/06/2009 No. 03-07-15/39 (clause 1). That is, the taxpayer has the opportunity not to calculate VAT on the advance payment if the five-day condition is met.

But here, too, the Federal Tax Service of Russia, in letters dated 03/10/2011 No. KE-4-3/3790 and 02/15/2011 No. KE-3-3/354@, explains that advance invoices should be issued even in those circumstances in which the shipment made within 5 days after receiving the advance payment.

As a result, practice shows that it would be more rational to calculate tax on advance payments, even if the shipment was made in the same tax period. In this case, the tax base will not increase, and the taxpayer will be able to avoid unnecessary disputes with regulatory authorities.

Only those amounts that arrived on the day of shipment, but even before its implementation (letter of the Ministry of Finance of Russia dated March 30, 2009 No. 03-07-09/14) may not be considered an advance payment. And this is only on the basis that it is not possible to establish the order of operations based on primary documents.

Is the deposit an advance payment for VAT?

According to paragraph 1 of Art. 380 of the Civil Code of the Russian Federation, a deposit is an amount of money given to a party to an agreement on account of future payments and serving as evidence of the conclusion of an agreement. This amount also serves as security for the execution of the contract. The deposit agreement must be concluded exclusively in writing.

Since the deposit performs a payment function and is paid at the preliminary stage, its receipt should be considered an advance. That is, VAT must be calculated and entered into the budget on the amount of the deposit (subclause 2, clause 1, article 167 of the Tax Code of the Russian Federation).

This provision is fully applicable to services when organizations enter into a preliminary contract and, within its framework, a deposit is transferred, which is subsequently included in the total cost. This amount should also be considered an advance. Confirmation of this thesis can be found in the letters of the Ministry of Finance of Russia dated 02.02.2011 No. 03-07-11/25, the Federal Tax Service of Russia dated 17.01.2008 No. 03-1-03/60 and the resolution of the Federal Antimonopoly Service of the Volga District dated 04.09.2009 No. A55-7887/ 2008.

VAT on deposit: controversial situations

The main difficulties for taxpayers arise when determining the moment at which the deposit should be included in the tax base. There are 2 points of view on this issue:

1. The regulatory authorities believe that the deposit should be included in the tax base in the period in which it was received by the taxpayer. In support of their position, they cite the provisions of subsection. 2 p. 1 art. 167 of the Tax Code of the Russian Federation, which states that the amount of prepayment increases the tax base at the time of receipt. The reasoning is given in letters of the Ministry of Finance of Russia dated 04/10/2017 No. 03-07-14/21013, dated 02/02/2011 No. 03-07-11/25 and the Federal Tax Service of Russia dated 01/17/2008 No. 03-1-03/60. See also “The deposit is included in the VAT base upon receipt” .
2. An alternative point of view, according to which the deposit at the time of receipt is not yet a payment, states that it should be included in the VAT tax base only at the moment when the execution of the agreement begins. There are court decisions to support this position, but they are few (resolution of the Federal Antimonopoly Service of the Ural District dated December 1, 2005 No. F09-5394/05-S2).

Based on the above, it is advisable to include the deposit in the tax base immediately after its receipt. In this way, it will be possible to avoid disputes with regulatory authorities.

Advance payment in non-monetary form: how VAT is calculated

VAT should be paid on the advance payment, even if it is received in kind (paragraph 2, clause 17 of the Rules for maintaining the sales book, approved by Resolution No. 1137). In addition, in Art. 105.3 of the Tax Code of the Russian Federation, the price of goods, work or services specified in the contract is used for taxation. That is, when receiving an advance payment in non-monetary form, the tax base should include only the value of securities, property or goods that is reflected in the agreement.

Example

The Sigma company sells products to the Epsi company in the amount of 360,000 rubles, including VAT of 60,000 rubles. The recipient decided to pay for the products in different forms. So, Epsi intends to pay 200,000 rubles in money. Equipment will be supplied for the remaining amount (360,000 - 200,000 = 160,000 rubles) as an advance payment.

As a result, after receiving an advance in the form of equipment, the Sigma company will have to pay VAT to the budget in the amount of 26,666.67 rubles. (160000 × 20/120).

The postings for Sigma LLC will be as follows:

Dt 08 Kt 62 2 - 160,000 rub. (we reflect the receipt of property as an advance);

Dt 76 AB KT 68 VAT - RUB 26,666.67. (we reflect the accrual of VAT on the advance payment);

Dt 90 1 Kt 62 1 - 360,000.00 (products shipped);

Dt 90 3 Kt 68 VAT - 60,000.00 rub. (VAT is charged for payment to the budget on shipped products);

Dt 68 VAT Kt 76 AB - RUB 26,666.67. (accepted for deduction of VAT previously accrued on the advance);

Dt 51 Kt 62 1 - 200,000.00 rub. (monies for products are transferred).

In some cases, tax authorities have the right to check the correctness of prices. This is especially possible if transactions fall under Chapter. 25 of the Tax Code of the Russian Federation and the parties to the agreement are interdependent. The Federal Tax Service of Russia, if it can prove that prices do not correspond to the market level, will adjust the VAT accrued by the taxpayer upward (clauses 3 and 4 of Article 105.3 of the Tax Code of the Russian Federation). However, as a rule, the matter is not limited to this tax, and income tax will also be subject to additional assessment.

In the process of financial and economic activity, each organization has settlement obligations. The debt of an organization to other legal entities and individuals is called accounts payable, and these individuals themselves are called creditors, the debt of other legal entities and individuals of this organization is called accounts receivable, and these individuals themselves are called debtors.

The deadlines for fulfilling obligations must be stipulated in the organization’s contracts concluded with other legal entities and individuals. Accounts receivable and payable with a maturity period of no more than 12 months are classified as short-term liabilities of the organization, and over 12 months are classified as long-term liabilities.

To record the organization’s settlements with debtors and creditors, the chart of accounts provides the following accounts:

To record settlements with various debtors and creditors, except for those for which the chart of accounts provides for separate accounting accounts, the account is intended 76 “Settlements with various debtors and creditors”- active-passive.

Opening balance (by debit) - the presence of accounts receivable at the beginning of the reporting period.

Opening balance (loan) - the presence of accounts payable at the beginning of the reporting period.

Debit turnover:

• increase in accounts receivable;
• reduction of accounts payable.

Credit turnover:

• increase in accounts payable;
• reduction of accounts receivable.

Closing balance (by debit) - the presence of accounts receivable at the end of the reporting period.

Closing balance (loan) - the presence of accounts payable at the end of the reporting period.

Subaccounts:

• 76-1 “Calculations for property and personal insurance”;
• 76-2 “Calculations for claims”;
• 76-3 “Calculations for due dividends and other income”;
• 76-4 “Settlements on deposited amounts.”

Organizations have the right to open any necessary sub-accounts, for example, for settlements on amounts withheld from the wages of the organization's employees (rent, union dues, for the maintenance of children in preschool institutions, alimony, etc.).

On subaccount 1 “Calculations for property and personal insurance” Calculations for insurance of property and personnel of organizations are reflected when the organization acts as an insured.

Property insurance. Insurance is voluntary; not all property can be insured, but selectively.

The organization fills out an “Insurance Application”. A “Property Insurance Agreement” is concluded between the organization and the insurance company, by virtue of which the insurer undertakes to make an insurance payment to the policyholder in the event of an insured event, and the policyholder undertakes to pay insurance premiums on time.

If insurance premiums are paid in advance, their accrual should be reflected as part of deferred expenses:

In the event of the loss of the insured property, the organization is obliged to notify the insurance company within 24 hours. A commission is assembled, which draws up a “Report” for the loss of property, which indicates: the reasons for the loss of property, the amount of damage caused, the amount of insurance compensation that should be paid to the organization.

If the property damaged as a result of an insured event can be repaired, then the associated costs must be covered by the insurance indemnity.

If, under the terms of the insurance contract, part of the losses is not subject to compensation through insurance compensation, then they are considered extraordinary expenses.

Employee insurance. Insurance is carried out in compulsory and voluntary forms.

The amounts of accrued payments are included in labor costs, provided that insurance contracts are concluded in favor of employees with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to conduct relevant types of activities in the Russian Federation.

In accounting, deductions made by organizations for employee insurance can be recognized as expenses for ordinary activities or classified as other expenses.

On subaccount 2 "Calculations for claims" calculations are reflected for claims brought against suppliers, contractors, transport and other organizations, as well as for fines, penalties and penalties imposed and recognized (or awarded).

An organization may file a claim against a supplier (contractor) in the following cases:

• based on inconsistencies in prices and tariffs identified during the audit of accounts, stipulated by contracts, as well as when arithmetic errors are identified;
• for detected non-compliance of quality with standards, specifications, or order;
• for violation of delivery deadlines;
• for shortages of cargo in transit in excess of the amounts stipulated in the contract;
• in case of non-compliance with contractual obligations, etc.

Claims may be made for defects and downtime caused by suppliers or contractors, in amounts recognized by payers or awarded by the court.

Claims may be submitted to credit organizations for amounts erroneously written off (transferred) to the organization’s accounts.

If the supplier (contractor) has violated contractual obligations, the organization has the right to collect from him penalties, fines, and penalties established by the contract.

In some cases, claims submitted to suppliers, contractors or other organizations are not subject to collection (for example, collection was denied by the court). The amounts of such claims are written off to the accounts from which they were accepted for accounting.

On subaccount 3 “Calculations for dividends due and other income” calculations of dividends and other income due to the organization are taken into account, including profits, losses and other results under the simple partnership agreement. Such income is other income of the organization.

Dt 76-3 Kt 91-1 - reflects the amount of dividends due and other income;

Dt 50, 51 Kt 76-3 - funds were received on account of dividends due and other income.

On subaccount 4 “Calculations for deposited amounts” Settlements with employees of the organization are taken into account for amounts accrued but not paid on time due to the non-appearance of recipients. If the employee cannot receive his salary on the appointed day, the amount is deposited (given to the bank).

Dt 70 Kt 76-4 - the deposited amount of wages is taken into account;

Dt 76-4 Kt 50, 51 - the deposited amount of wages was paid to the employee.

Accounting for settlements with various debtors and creditors within related organizations is also carried out on account 76 “Settlements with various debtors and creditors”.

Synthetic accounting register - journal order No. 8.

Analytical accounting register - statement No. 7 (or several statements), where analytical accounts are opened for each debtor and creditor.

When an organization uses an automated form of accounting using the 1C: Enterprise software product, the registers of synthetic accounting are the turnover of account 76 (General Ledger), analysis of account 76, balance sheet, etc. The analytical accounting registers are the balance sheet for account 76 , analysis of account 76 by subconto, turnover between subcontos, account card 76, account card 76 by subconto, etc.

76-01 Calculations for property and personal insurance— calculations for insurance of property and personnel (except for calculations for social insurance and compulsory medical insurance) of an organization in which the organization acts as an insured are reflected.

Debit<счета учета затрат на производство>Credit 76-01 - calculated amounts of insurance payments are reflected.

Debit 76-01 Credit<счета денежных средств>— transfer of amounts of insurance payments to insurance organizations is reflected.

Debit 76-01 writes off losses due to insured events (destruction and damage to inventories, finished products and other material assets, etc.) from the credit accounts of inventories, fixed assets, etc. Debit 76-01 also reflects the amount of insurance compensation , due under the insurance contract for an employee of the organization in correspondence with invoice 73.

Debit 51, 52 Credit 76-01 - reflects the amount of insurance compensation received by the organization from insurance organizations in accordance with insurance contracts.

Debit 99 Credit 76-01 - losses from insured events not compensated by insurance compensation are written off.

Analytical accounting for subaccount 76-01 conducted by insurers and individual insurance contracts.

76-02 Calculations for claims— calculations are reflected for claims brought against suppliers, contractors, transport and other organizations, as well as for fines, penalties and penalties imposed and recognized (or awarded).

Debit 76-02 Credit 60-00,<производственных запасов>- calculations are reflected for claims against suppliers, contractors and transport organizations based on discrepancies in prices and tariffs stipulated by contracts identified during the verification of their invoices (after acceptance of the latter), as well as when arithmetic errors are identified, when prices are inflated or arithmetic errors in the invoices presented by suppliers and contractors were discovered after entries in inventory or cost accounts were made (based on prices and calculations invoiced by suppliers and contractors);

Debit 76-02 Credit 60-00 - reflects payments to suppliers of materials, goods, as well as to organizations processing the organization’s materials, for detected quality non-compliances with standards, technical conditions, and orders;

Debit 76-02 Credit 60-00 - reflects settlements to suppliers, transport and other organizations for shortages of cargo in transit in excess of the amounts stipulated in the contract;

Debit 76-02 Credit<затрат на производство>— settlements for defects and downtime that arose through the fault of suppliers or contractors are reflected in the amounts recognized by payers or awarded by the court;

Debit 76-02 Credit<денежных средств, кредитов>— settlements to credit institutions are reflected for amounts erroneously written off (transferred) to the organization’s accounts;

Debit 76-02 Credit 91 - reflects calculations for fines, penalties, penalties collected from suppliers, contractors, buyers, customers, consumers of transport and other services for non-compliance with contractual obligations, in the amounts recognized by payers or awarded by the court (the amount of claims made that were not recognized payers are not accepted for registration).

Debit<денежных средств>Credit 76-02 - the amounts of received payments are reflected.

Amounts that, as it turned out later, are not subject to recovery are, as a rule, attributed to those accounts from which they were registered in Debit 76-02.

Analytical accounting for subaccount 76-02 is maintained for each debtor and individual claims.

Correspondence of accounts for accounting of settlements with different debtors and creditors

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account 76.va how to close

I entered based on the invoice for the advance payment, all the postings are correct, but in the turnover of account 76.VA the documents are not closed like this: Beginning balance. No new messages. New messages. To check with the 76 VA account, we will create a balance sheet for the 76 VA set and compare the final debit turnover with lines 080 and 090 (Fig. 38). close. Register to get free access to valuable information! Property, liabilities Fundamentals of accounting Account 76.VA - since 2012 there has been a balance.76, 68 Instructions for the Chart of Accounts. Conclusion: if a debt is recognized as bad, it must be written off, and VAT on the advance must be restored. Analytics on account 76.VA VAT for advances and prepayments issued. Subconto. Total accounting. Only revolutions. Now, after saving, in the report for additional fields it will be possible to add a new field (in the figure for account 76.BA - invoice received): The result of the report will look like this After closing all debts, the balance of payment is transferred to account 62.02, and precisely to an advance invoice will be issued for this balance amount. By the way, our company has developed a specialized report that helps compare the balances of accounts 62.02 and 76.

AB. Both postings to account 76.VA (deduction and restoration) must be generated by the document “Invoice received (advance payment)”. Good evening, please tell me how to close the 76 VA account (advances issued)? Thank you in advance. Subordinate to the account “Settlements with various debtors and creditors” (76). Type: Passive. Analytics for the account “76.VA”: Subconto Turnover only Total accounting Accounting in currency Counterparties As a result, you will have to pay to the budget only once. Let's check that account 76.AB is closed (Fig. 10).

VAT on advances to suppliers is accounted for in account 76.VA. The report is designed to search for discrepancies between VAT from the advance on account 76AB and the calculated amount of VAT from the advance on account 62.02.1. Click on the button “Account 62.02 Advances received.” you can check the accrual of VAT on the advance received 2. Click the “Account” button. 76VA VAT with payment issued I have 98 thousand rubles left in my account 76VA. from the advance payment for leasing. On account 76.AB there is a sub-account “Invoices issued”, you can generate SALT for this account with details for this sub-account and close exactly those invoices that have balances. you start by invoicing the supplier's invoice for an advance payment of 3,000,000 rubles, respectively, on account 76 VA there will be VAT 457,627 then when you put in How then do we close accounts 76AB and 76 VA? and when? How to close account 76.va. I have 98 thousand rubles left in my account 76BA. from the advance payment for leasing. On account 76.AB there is a sub-account “Invoices issued”, you can generate SALT for this account with details for this sub-account and close exactly those 9. Balance on account 76.BA for a specific counterparty and agreement (if compliance with the conditions specified in clause 9 of Article 172 of the Tax Code of the Russian Federation) should be no more than the balance of account 60.02 for the same counterparty and agreement 18/118. Account 76.AB in accounting. Account 76 used in the accounting department is called “Settlements with various debtors and creditors.” Subaccounts 76.AB and 76.BA contain VAT amounts on advances issued and received, respectively. Now, after saving, in the report for additional fields it will be possible to add a new field (in the picture for account 76.BA - invoice received): The result of the report will look like this Displays the final balance for accounts 19.03,19.04,19.07, 76.AB , 76.VA for the specified period. Collects the final debit and credit balances of accounts 19 and 76. Subaccounts to account 76. Account 76 can take into account, for example, calculations for property and personal insurance, for claims, for deductions from employees’ salaries in the benefit of other persons on the basis of executive documents or court decisions does not include an invoice received for an advance payment (76.VA). When generating an invoice received (based on an extract), it is necessary to put in other special documents posted on the Site, understood as a Closed Joint Stock Company “What to do Account 76.VA in a comprehensive manner. Without going into details, you need to do 2 things: Specify that the document “Invoice received” should generate transactions, and configure them, good afternoon. 1c Accounting 8.1 (not basic) rev 1.6 (1.6.25.5) a large amount accumulates on account 76.AB, but should be written off on 68.02. Tell me what the error might be, it is very urgent. Pages:1. Closing an account 76. VA. Tatiana Teploukhova. User. I’m adding up account 76. VA - tell me there should be a balance on it? For me it closed at zero. How can I close the 76th account now for 91.2? Here’s the question: a non-profit organization providing services on the 76th account, how can I close them at the end of the month on the 26th account? I did the closing of the month, indicates that everything was closed, but when analyzing 26 accounts, it does not reflect expenses for 76 Question: In the updated version of 1C, it is possible to offset VAT on advances paid by the supplier, postings 68.2-76.VA are generated. When the work is completed and the advance is closed, posting 68.2-19.3 is generated, but how is account 76.BA closed? But really 76.VA loan

Should it be included in the purchase book in the 3rd quarter or in the 4th quarter? Based on the conditions given in your example, in the 3rd quarter you, based on the invoice issued by the supplier before 30 (2), the account will be closed when there is an actual receipt of goods. those. account 76.BA will make a reverse entry to the sales book, and the actual receipt will go to the purchases book (during the period of receipt). Good afternoon, dear consultants! I have the following question. I work in 1C:Enterprise 8.2 (8.2.

16.368) Enterprise accounting (basic), edition 2.0 (2.0.48.9) enterprise LLC, on OSNO as of 01/01/2013 there was an amount K 76 VA 13,728.81 rubles in the account 76 VA Loading Select language. Close. Read more View this message in English. Please try again later. Published: Jan 13 2015 Entering initial balances of VAT from advances 0.01 - Initial balances 76.AB 3.07 - Initial balances 76.VA Related video - entering initial 76-VA accounting accounts are used to calculate VAT on the listed advances. After receiving the goods, the organization debits account 76 with account 68, after which the invoice is reflected in the purchase book. Further, when registering the receipt of goods, services, etc. in theory, if the amount is sufficient, accounts 76.VA and 68.02 should be closed automatically, which is what happens with some counterparties, but not with others! Although how to reflect its receipt and the accrual of VAT in accounting? To do this, they usually use one of the subaccounts to account 76Debit 68 “Calculations with the budget for VAT” - Credit 76-VA in the amount of 9,000 rubles. Account 76 records all settlement transactions that are not taken into account on other accounting accounts. The account is considered to be of an active-passive nature, the balance of which can be displayed in both debit and credit. Entering initial balances of VAT from advances 0.01 - Initial balances 76.AB 3.07 - Initial balances 76.BA Related video In the standard report Account balance sheet for accounts of settlements with counterparties Chart of accounts Account 60 Account 62 Account 90 Account 91 Account 99 Tax News . . . Account 76 “Settlements with Miscellaneous Debits and Creditors.” 76.VA - VAT on advances and prepayments issued. There are 2 ANSWERS on the site to the question How to close 76AB in 1C8.1? you will find 2 answers. The best answer about 76 posting account was given on October 29 by Elena Nakonechnaya. Here is a selection of topics with answers to your question: How to close 76AB in 1C8.1? The purpose of account 76. 76 account is an active-passive settlement account. It is necessary in order to summarize information about financial transactions with debtors and creditors that is not accounted for in accounts 60-75 Processing to find and correct errors when closing account 76AB and creating a purchase book. Helps to find and correct discrepancies between the score 62.02 and 76AB. I entered based on the invoice for the advance payment, all the postings are correct, but there are no new messages in the back of account 76.VA. New messages. Please tell me how to close account 76? See analytics 76.05. Good afternoon. Please tell me about this issue: OSNO, VAT. On account 76VA from 2010, 2011, 2012 the VAT amount was 40.81. 76.va accounting account is an account in which VAT on advances paid is reflected. To ensure the quality of materials and protect the copyright of the editors, many articles on our website are in closed access. Account number for closing expenses of the reporting period, usually account 90.7. This parameter allows the User to use a different Chart of Accounts, in which the “VAT on advances issued” account differs from account 76.VA. Now, after saving, in the report for additional fields it will be possible to add a new field (in the picture for account 76.BA invoice received): The report result will look like this

Useful:

Subaccount 76-6 Settlements under a property trust management agreement

Subaccount 76-6 “Settlements under property trust management agreements” takes into account calculations related to the execution of property trust management agreements. This subaccount is used to account for settlements by the principal or trustee, including settlements for property transferred to trust management, which is accounted for on a separate balance sheet.

The value of the property transferred by the trustee to the trustee for trust management is reflected in the trustor's accounting records as a debit to subaccount 76-6 "Settlements under a property trust management agreement" and a credit to accounts 01 "Fixed assets", 04 "Intangible assets" and other accounts.

The cost of the property accepted by the trustee on a separate balance sheet is reflected in the debit of accounts 01 “Fixed assets”, 04 “Intangible assets” and other accounts and the credit of subaccount 76-6 “Settlements under the property trust management agreement”.

When the trustee returns property to the trustor in the event of termination of the property trust management agreement, reverse entries are made.

The transfer of funds towards the profit (income) due to the trustee is reflected by the trustee in a separate balance sheet in the debit of subaccount 76-6 “Settlements under the property trust management agreement” and the credit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 55 “Special accounts in banks."

The funds received by the principal on account of this profit (income) are reflected by the principal in the debit of accounts 51 "Currency accounts", 52 "Currency accounts", 55 "Special accounts in banks" and the credit of subaccount 76-6 "Settlements under the property trust management agreement ".

The amounts due from the trustee for compensation for losses caused by loss or damage to property transferred to trust management, as well as lost profits, are reflected by the trustee in the debit of subaccount 76-6 “Settlements under the property trust management agreement” and the credit of account 91 “Other income and expenses”. The specified amounts received by the trustor are reflected in the debit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 55 “Special accounts in banks” and the credit of subaccount 76-6 “Settlements under a property trust management agreement”.

Analytical accounting for subaccount 76-6 “Settlements under a property trust management agreement” is maintained for each property trust management agreement.

Other subaccounts of account 76.

All financial transactions are reflected in accounting accounts. This publication will discuss what account 76 “Settlements with various creditors and debtors” is intended for, and what categories it is divided into. The article will provide examples to help you better understand the topic at hand.

Purpose of account 76

Account 76 is an active-passive settlement account. It is necessary in order to summarize information on financial transactions with debtors and creditors that is not included in:

• claims;
• funds withheld from employees' salaries for third parties in accordance with court decisions or executive acts.

In the new chart of accounts, the functions of the account in question, through which the main financial flow is carried out, have significantly expanded. In this regard, it became advisable to open different categories intended for certain types of calculations.

Account 76: subaccounts 1 and 2

Since monetary transactions can be different, accounts payable and accounts receivable are usually divided into several categories. The first (76.1) includes insurance of property and personnel, with the exception of payments for medical and social insurance.

Transfers of funds to an organization are reflected in a debit, and write-offs are reflected in a credit. For example, D76 K73 - insurance compensation due to an employee of the organization according to the contract. D51 K76 - receipt of funds by the organization in accordance with regulations. D99 K76 - write-off of uncompensated insurance claims or damage from a force majeure event.

Subaccount 76.2 reflects calculations for claims that may be presented:

• to suppliers, transport agencies and contractors regarding price discrepancies found, when computational errors are identified after accounting completion, as well as when there is a shortage of cargo (D76 K60);
• to organizations for violation of quality standards, non-compliance with specifications (D76 K60);
• to credit institutions for erroneously written off or transferred amounts on the organization’s accounts;
• for downtime or defects arising from suppliers, contractors (correspondence with Section III of the chart of accounts);
• on fines and penalties for non-compliance with obligations in the contract (correspondence with account 91).

The credit of subaccount 76.2 reflects received payments. If it turns out that the funds are not recoverable, they are treated as a debit.

Account 76: subaccounts 3 and 4

Clause 76.3 controls dividends and other types of income due to the company that do not contradict the partnership agreement. D76 K91 - profit to be received (distributed). D51 K76 - funds received by the organization from debtors.

The fourth subaccount is intended to take into account amounts accrued to employees of the enterprise, but not paid within a certain period due to the non-appearance of recipients. In such cases, the following wiring is performed: D70 K76. When a worker receives money, an entry is made to the debit of account 76.

Application of subaccount 76/3 in practice

The company Oasis LLC has accounts receivable in the amount of RUB 1,350,000. on account 62 “Settlements with customers and buyers”. For certain reasons, before the payment deadline, she transferred for 750,000 rubles. its rights to the company Iceberg LLC, which was able to recover 900,000 rubles against the debt due. In such a situation, several questions arise:

1. Are accounts receivable a purchase of property or a financial investment in assets?
2. The buyer's asset is RUB 1,350,000. or 750,000 rubles?
3. In this case, is the debt of debtors considered income, and 750,000 rubles. - expense of the enterprise LLC "Iceberg"?

In such a situation, Oasis LLC must make, from a legal point of view, the following transactions:

Debit 91.2 Credit 62 1,350,000 rub. - writing off the right of claim from buyers.

Debit 51 Credit 91.1 RUB 750,000 - compensation received.

Such operations make it possible to record in the “Other income and expenses” accounts the loss of the Oasis enterprise that arose from the assignment of the right of claim. Accountants of the Iceberg company must make a debit entry to account 76.3 to record the debt from counterparties. The difference between the rights received and the costs for them is shown in the credit of accounts 98/1, 83 or 90/1.

Even partial collection of payment leads to mutual agreement of both parties and full repayment of debts. The unpaid portion is reflected in debit and the written-off portion is reflected in 98.1. In the example under consideration it turns out:

Debit RUB 51,900,000.

Debit 98.1 765,000 rub.

Account credit 76 1,350,000 rub.

The Iceberg company spent 750,000 rubles. for the acquisition of rights and returned 900,000 rubles, that is, the profit is 150,000 rubles. The wiring is like this:

Debit 98.1 Credit 91.1 RUB 150,000

The actual amount of profit from the operation is reflected in account 98/1, intended for recording income for future periods.

Subaccount 76.AV “Value added tax on advances and payments”

Account 76.AB allows you to summarize information on calculations for paying VAT from advance payments. Accounting is maintained with those customers and buyers from whom money has been received in advance for the planned shipment of goods or for the provision of various types of services.

Business transactions may be different. For example: D68.02 K76.AV - accounting for value added tax on payment received from the client in advance. D 76.AV K68.02 - VAT accrual on funds received in advance from customers. Account 76. AB has the following sub-accounts (analytical characteristics): “Counterparties”, “Invoices”.

Debit correspondence

The account in question (76) by debit can correspond with the following: “Fixed assets” (01), “Equipment for installation” (07), “Income-generating investments in MC” (03), “Investments in non-current assets” (08), “ Intangible assets" (04). From the second section of the chart of accounts, it interacts with the items “Materials” (10), “Animals for growing and fattening” (11), “Procurement and acquisition of MC”.

Account 76 can correspond by debit with all items in the “Production Costs” section, as well as with 41, 45 and 43, in the “Finished Products and Goods” category. Postings are often made with cash accounts: 52, 50, 58, 51, 55, as well as with settlement accounts: 60, 67, 66, 62, 73, 70, 76, 71, 79. In addition, correspondence is carried out on debit with the following ( reflects profits and losses), 91 (records various income and expenses), 90 “Sales”, 97 “Deferred expenses”, 86 “Targeted financing”.

Examples (by debit)

Some examples from the table will help you understand the material presented in the article.

Loan correspondence

Account 76 can interact with the following categories of the chart of accounts: “Investments in non-current assets”, “Fixed assets”, “Intangible assets”, “Equipment for installation”, “Income investments in MC”. In the “Production Inventories” section, correspondence is carried out with the accounts “Materials”, “Procurement and acquisition of medical supplies”, “Animals for growing and fattening”, “VAT on purchased values”.

Account 76 can also interact on credit with all settlement accounts (except 68, 69, 75, 77) and the “Production Costs” category. From the section “Finished products and goods” - with accounts 52, 50, 51, 44.55, 41, 57, 45, and 58. In addition, correspondence is carried out with most current accounts and, of course, with those that reflect monetary transactions (91, 97, 94, 96, 99).

Examples of business transactions (loans)

The table below with several examples will help you visually familiarize yourself with what account 76 transactions have.

Account balance 76

Novice accountants often ask the question of what account 76 actually is: active or passive? In practice, situations are different, but since it takes into account receivables and payables, the balance can be of two types:

• one-way (debit or credit);
• two-way (simultaneously debit and credit).

This means that the account in question is active-passive. In order to determine the debit balance, all debts from counterparties are summed up. Balance 76 of the loan account reflects all the money that the company is obliged to pay.

Reports on accounts payable and receivable in the 1 C system

A company using the 1C: Enterprise 8 system must maintain a report on the amount of receivables from counterparties. You can get acquainted with the information if, after starting the program, you enter the “Counterparties” section. In the field that opens there is a list of organizations and individual entrepreneurs. Among them there are debtors and creditors. Contact details, invoices and contracts, work schedules - all this can always be viewed. It is from this menu that you can register a new organization that is part of the holding.

Finding out the exact debt of enterprises is not difficult. To do this, go to the “Debt under contracts” section, in the “Output debt” panel, select “Receivable” and set the required date. The user will see a list of all counterparties, from which you can select specific enterprises (with large debts). If there are many organizations and the entire list does not fit on one page, the information can be presented in a visual form. To do this, you will need to go to the “Diagram” section. Work with accounts payable is carried out in a similar way.

That's all you need to know about account 76, which reflects settlement transactions with debtors (creditors). Since the legislation of the Russian Federation is systematically changing, you should regularly use legal reference systems, which always have an up-to-date chart of accounts and PBUs. Then specialists will always be aware of any changes affecting their professional activities and will be able to make the right decisions when maintaining accounting records.