In accordance with tax legislation, VAT deduction is provided to taxpayers on the basis of invoices for purchased goods, works or services. However, there are situations when this document is missing.
Instructions
Step 1
Take into account the goods (works, services) for which there is no invoice, at their value, which does not include the amount of value added tax. Charge VAT as a non-profit tax expense. In this case, in the accounting, make a record of the following entry: Debit of account 91 "Other income and expenses" (subaccount 2 "Other expenses"), Credit of account 19 "VAT on purchased values".
Step 2
If the invoice for the goods (work or services) received was received later, confirm the date of its receipt by making entries in the journal that registers incoming documents and in the ledger of received invoices. Put the number and date of receipt on the document.
Step 3
Draw up a deduction for value added tax in the quarter when the document was received, if the tax period for issuing the document and the period of its receipt do not coincide (letter of the Ministry of Finance of Russia dated June 16, 2005 N03-04-11 / 133 and letter of the Federal Tax Service for Moscow from 17.05.2005 N19-11 / 35343).
Step 4
If the tax periods for receiving the goods and the invoice for it do not coincide, you can also issue a VAT deduction in the quarter when the goods were capitalized. Just submit an updated tax return for the period when the income was recorded (Resolution of the FAS of the Volgo-Vyatka District of 07.11.2008N A17-1120 / 2008). However, you need to know that the tax authorities adhere to the design option that is explained by the Ministry of Finance and the Federal Tax Service for Moscow.
