Chapter 21 of the Tax Code of the Russian Federation obliges to reflect in the accounting policies of the organization certain provisions on the procedure for maintaining tax accounting for the purpose of calculating value added tax. Table 2 shows the main elements of accounting policy for the purposes of calculating value added tax.

table 2

No.	Accounting policy element	Options for reflection in accounting policies	Norm of the Tax Code of the Russian Federation
	The moment of determining the tax base for the sale (transfer of goods (work, services)) for taxpayers with a long production cycle	In relation to operations for the sale of goods (works, services), the moment of determining the tax base is established as: 1. day of shipment (transfer) of goods (performance of work, provision of services); 2. the earliest date: the day of shipment (transfer) of goods (work, services); day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights	Paragraphs 1 and 13 of Article 167
	Exemption from the duties of a taxpayer	1. The organization uses the right to be exempt from VAT. 2. Pays VAT in the general manner. The choice is possible provided that for the three previous consecutive calendar months, the amount of revenue from the sale of goods (work, services) excluding VAT did not exceed a total of 2 million rubles.	Article 145
	Transactions not subject to taxation (exempt from taxation)	1. The organization uses the right to exemption from taxation of transactions provided for in paragraph 3 of Article 149 of the Tax Code of the Russian Federation. 2. The organization waives the right to exemption from taxation of transactions provided for in paragraph 3 of Article 149 of the Tax Code of the Russian Federation	Paragraphs 3 and 5 of Article 149
	Procedure for maintaining separate accounting	When carrying out taxable and non-taxable transactions, the taxpayer is required to keep separate records of them	Article 149, paragraph 4

The main and only element directly referred to by Chapter 21 of the Tax Code of the Russian Federation as accounting policy is the moment of determining the tax base for taxpayers with a long (over six months) production cycle(clauses 1 and 13 of Article 167 of the Tax Code of the Russian Federation). This category of taxpayers has the right to establish the moment of determining the tax base as the day of shipment (transfer) of goods (performance of work, provision of services). Having established the specified procedure in the accounting policy, taxpayers with a long production cycle may not calculate VAT on the day of receiving advances (payment, partial payment) for upcoming deliveries of goods (performance of work, provision of services). This day will not be the moment for them to determine the tax base.

A prerequisite for the use of this method is separate accounting of transactions and tax amounts for purchased goods, works, services, including fixed assets, intangible assets, property rights used for operations for the production of goods (works, services) of a long production cycle, etc. .

All taxpayers, except those listed, are required to calculate VAT, also including in the tax base amounts of advance payment received for future deliveries of goods (performance of work, provision of services). For them, the moment of determining the tax base is not an element of accounting policy.

Additional elements may be reflected in the accounting policies. They are not mandatory and are included in the accounting policies at the discretion of taxpayers. In particular, we are talking about the revenue limit that must be observed in order to apply the right to exemption under Article 145 of the Tax Code of the Russian Federation. Taxpayers whose total revenue from the sale of goods (work, services) excluding value added tax in the three preceding months did not exceed 2 million rubles in total have the right not to calculate or pay VAT. Some organizations establish in their accounting policies their intention to take advantage of the provisions of this article.

Chapter 21 of the Tax Code of the Russian Federation obliges to reflect in the accounting policies of the organization certain provisions on the procedure for maintaining tax accounting. It is also possible, and sometimes even necessary, to clarify the procedure for applying certain provisions of the Tax Code, which are interpreted ambiguously.

The accounting policy adopted by the organization for tax purposes is approved by orders (instructions) of its head and is applied from January 1 of the year following the year of approval. Accordingly, such an order (instruction) must be issued on the last days of the previous year. The newly created organization approves the accounting policy no later than the end of the first tax period and applies it from the date of its creation.

Let's consider what and how needs to be reflected in the accounting policy.

Separate accounting of input VAT when carrying out simultaneously taxable and non-taxable (tax-exempt) transactions

For purchased goods (works, services), property rights that will be used exclusively in non-taxable activities, VAT presented by the supplier is included in their cost. For goods (works, services), property rights acquired only for transactions subject to VAT, it is accepted for deduction. Amounts of input VAT on goods (works, services), property rights, related simultaneously to taxable and non-taxable activities, are taken for deduction or taken into account in their value in the proportion in which they are used for the production and (or) sale of goods (works, services) ), property rights in the manner established by the accounting policy for tax purposes.

The proportion is determined based on the cost of shipped goods (work, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped during the tax period.

The procedure for calculating VAT established in the accounting policy should not contradict the norms of the Tax Code. For example, if an organization’s tax period is a quarter, then it cannot be determined in its accounting policy that VAT will be distributed based on the results of the calendar month.

Since the Tax Code does not specify what value of goods (work, services), property rights should be taken to calculate the proportion, the taxpayer must determine this independently in the accounting policy.

Firstly, the cost of goods can be understood as both the selling price and the cost of goods shipped. However, according to the Ministry of Finance, the proportion should be determined based on all income that is revenue from the sale of goods (work, services): both subject to VAT and not subject to this tax, regardless of their reflection in the accounting accounts (as in the account 90, and on account 91), that is, based on the sale value of goods (work, services), property rights. Therefore, if in its accounting policy an organization establishes a different method for determining the proportion, then it will most likely have to defend its point of view in court.

Secondly, it is necessary to clarify how the cost of shipped goods (works, services), property rights will be determined:

• excluding VAT;
• in view of VAT.

The second option may lead to disputes with the tax authorities, since, according to clarifications of the Ministry of Finance of the Russian Federation and the tax service, when calculating the proportion, organizations should be based on comparable indicators, that is, take into account the cost of shipped goods (work, services), property rights excluding VAT.

As we can see, the regulatory authorities have already developed a certain point of view on the procedure for maintaining separate accounting. Therefore, organizations, when approving in their accounting policies the criteria that will be used in the distribution of input VAT, should assess their readiness for possible disputes with the tax service.

The accounting policy also needs to determine the method of maintaining separate accounting: - analytical (in particular, in tax accounting registers); - based on accounting data by introducing additional subaccounts, for example:

• sch. 19 subaccount “VAT accepted for deduction”;
• sch. 19 subaccount “VAT included in the cost of goods, works, services”;
• sch. 19 subaccount "VAT subject to distribution".

Currently, there are no recommendations from either the Ministry of Finance of the Russian Federation or the Ministry of Taxation of the Russian Federation on the rules for maintaining separate accounting, therefore, he must independently develop a methodology for maintaining separate accounting, the provisions of which should not contradict regulations and legislative acts.

It should be noted that tax department specialists in their explanations point to the mandatory approval of the applied methodology for separate accounting of amounts of “incoming” VAT by order of the head, for example, as an annex to the accounting policy. As examples, in particular, Letter of the Federal Tax Service of the Russian Federation for the city of Moscow dated October 20, 2004 No. 24-11/68949, which notes that the procedure for maintaining separate accounting should be reflected in the accounting policy of the organization for tax purposes. Letter No. 24-11/50004 of the Department of Tax Administration of the Russian Federation for the city of Moscow dated July 28, 2004 states that the taxpayer establishes the procedure for maintaining separate accounting of expenses independently on the basis of Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n “On approval of accounting regulations “Accounting policy of the organization” PBU 1/98.” The established procedure is annually formalized by order of the head of the organization, the integral applications of which are the methodology for separate cost accounting and the working chart of accounts (sub-accounts).

On this basis, in some cases, tax authorities come to the conclusion that the absence of a methodology for separate accounting of taxable and non-VAT-taxable transactions directly in the accounting policy indicates that the organization has not developed a separate accounting methodology, which means that separate accounting is not maintained in violation of tax legislation . Arbitration courts do not support such a position. However, the presence in the organization’s accounting policy of an approved method of separate accounting will not only eliminate possible claims from the tax authorities, but will also strengthen the organization’s position in controversial situations.

As an example, we can cite the Resolution of the Federal Antimonopoly Service of the West Siberian District dated January 19, 2006 in case No. F04-9704/2005 (18821-A67-3). The subject of the trial was the decision of the Inspectorate of the Federal Tax Service of the Russian Federation to hold the entrepreneur accountable, assess additional tax, charge penalties and refuse to refund the amount of VAT, since, in the opinion of the tax authority, the entrepreneur unlawfully deducted the amount of VAT.

The court established and the case materials confirmed that during the audited period the entrepreneur provided services for subletting the premises and equipment he rented, and also carried out activities that were subject to the taxation system in the form of UTII. Consequently, the entrepreneur carried out operations that, by virtue of subparagraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, are recognized as subject to VAT taxation, as well as activities subject to UTII taxation.

During the audit, the tax authorities came to the conclusion that the entrepreneur registered in the purchase book invoices for the rental of premises and equipment, utilities, deducting the VAT indicated in them in full - both for transactions subject to VAT and for transactions , not subject to taxation.

The principle of distribution of VAT in the event that a taxpayer carries out both taxable and non-taxable VAT transactions is given in paragraph 4 of Article 170 of the Tax Code of the Russian Federation. In a similar manner, separate accounting of VAT amounts is carried out by taxpayers transferred to pay UTII.

Since the legislation on VAT does not define the procedure for maintaining separate accounting, it can be understood as any reasonable methodology enshrined in the accounting policy of the organization and allowing one to reliably determine the necessary indicators. In order to confirm compliance with this requirement, the entrepreneur submitted an order on accounting policies for accounting and tax purposes. This order on accounting policy provided for separate accounting of costs for carrying out transactions subject to and not subject to VAT, segregation of VAT amounts for purchased goods (works, services) used to carry out transactions subject to and not subject to VAT.

Thus, the arbitration court came to the conclusion that the tax authority did not prove the presence in the actions of the entrepreneur of the offense charged to him.

Forms of maintaining separate accounting are chosen by organizations independently within the framework of generally established norms and rules. Separate accounting can be organized by opening appropriate sub-accounts (first and second order) to sales accounts, based on analytical accounting data. Similarly, you can determine the amount of costs related to activities.

Analyzing arbitration practice, we can conclude: when deciding what can be considered a separate accounting system, the courts accept any documents that allow them to reliably determine which part of the VAT relates to taxable and which part to non-taxable activities. When considering cases, the courts believe that the forms of separate accounting (that is, how accounting is technically carried out - on accounts, sub-accounts, in statements or in a single calculation for the month, etc.) do not play a role and can be different.

Here are some examples:

· The court found it sufficient to determine the amount of VAT that an organization cannot reimburse, based on accounting data and primary accounting documents presented by the taxpayer (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 20, 2003 in case No. A43-3513/02-31-108 ).

· The court recognized the fact of maintaining separate records of goods upon their receipt (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District of December 3, 2001 in case No. A29-802/01A).

· The fact of maintaining separate accounting by the taxpayer is confirmed by reflecting transactions for the wholesale sale of goods along with retail (on UTII) in separate accounting registers (Resolution of the Federal Antimonopoly Service of the East Siberian District dated March 17, 2004 in case No. A78-2669/03-C2-25 /138-Ф02-796/04-С1).

· It was recognized as legal to maintain separate accounting by an organization on the basis of an inventory list of goods sold (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated May 29, 2003 in case No. F03-A51/03-2/1179).

· Keeping separate records of income and expenses when carrying out several types of activities is recognized as legal by maintaining a computer program for warehouse accounting (Resolution of the Federal Antimonopoly Service of the West Siberian District of May 17, 2004 in case No. F04/2685-1094/A27-2004).

· The right to VAT relief can be confirmed on the basis of invoices, books of purchases and sales, if the taxpayer uses them to calculate VAT attributable to different types of transactions (Resolution of the Federal Antimonopoly Service of the West Siberian District dated January 26, 2004 in case No. F04/346- 1399/A70-2003).

· The actual maintenance of separate accounting can be established on the basis of order journals, account cards, account balance sheets, consolidated cost sheets, work cost calculations (Resolution of the Federal Antimonopoly Service of the Moscow District dated January 8, 2004 in case No. KA-A40/10796-03, dated November 18, 2003 in case No. KA-A40/9196-03, dated October 8, 2003 in case No. KA-A41/7661-03).

· The absence in the order on accounting policy of an indication of maintaining separate accounting, when actually maintaining such, cannot serve as a basis for refusing the taxpayer to apply the benefit (Resolution of the Federal Antimonopoly Service of the West Siberian District dated January 26, 2004 in case No. F04/346-1399/A70 -2003).

In addition, we draw your attention to possible risks associated with the fact that the tax authorities may recognize the applied procedure for maintaining separate accounting in the absence of synthetic accounting (use of appropriate subaccounts) as absent. In support, we provide an excerpt from the Resolution of the Federal Antimonopoly Service of the East Siberian District dated May 6, 2002 in case No. A10-7005/01-4-F02-1029/02-S1:

“... in the absence of synthetic accounting, it is difficult to determine taxable and non-taxable turnover, since the level of synthetic accounting is precisely the general indicator on the basis of which the presence of separate accounting can be determined. The general ledger, in which there are no subaccounts of costs for preferential and taxable costs, which is the main consolidated generalizing document of the enterprise’s accounting department, cannot serve as a source of this information. Analytical accounting data, in the opinion of the tax inspectorate, contain a lot of redundant information and cannot serve as a reliable source of the necessary information.”

But the court found these arguments of the applicant (tax authority) to be unfounded.

Thus, if your organization does not want to create possible judicial precedents, we recommend that, in addition to maintaining detailed analytical accounting, you organize synthetic accounting by using a system of subaccounts (maintaining separate synthetic accounting registers (memorial orders, accounting records, journals, books, statements, turnover) balance sheets, general ledger and others)) to summarize the primary accounting documents for each operation.

Let's consider a few more decisions of arbitration courts on the issue of the taxpayer's use of its own separate accounting methodology.

Thus, in the Resolution of the Federal Antimonopoly Service of the East Siberian District dated July 27, 2004 in case No. A19-3942/04-5-51-Ф02-2769/04-С1, the court indicated that taxpayers not only have the right, but are also obliged to independently develop ways of conducting such accounting that would ensure the completeness and reliability of data on costs associated with the production and sale of products (works, services), subject to and not subject to VAT. Although this approach gives some freedom to the taxpayer, it should be noted that a positive decision was not made in this case, but was sent for a new trial. In the Resolution of the Federal Antimonopoly Service of the North-Western District dated November 22, 2004 in case No. A66-3013-04, the court, in response to the tax inspectorate’s disagreement with the organization’s method of maintaining separate accounting of tax amounts, confirmed the taxpayer’s right to independently approve the accounting procedure. The procedure approved by the organization must ensure the maintenance of separate accounting in such a way that it can be reliably determined to which type of activity certain tax amounts apply.

By a resolution of the Federal Antimonopoly Service of the West Siberian District dated August 2, 2004, in case No. Ф04-5288/2004 (А45-3291-25), a decision was made in favor of the taxpayer on the basis that in order to apply the rules of Chapter 21 of the Tax Code of the Russian Federation, the taxpayer strictly followed that calculation method separation of expenses, which was approved in the accounting policy of the organization.

The taxpayer's fulfillment of the obligation to maintain separate records can be confirmed by accounting data. This opinion of the judges was reflected in the Resolution of the FAS of the Volga District dated February 17, 2005 in case No. A72-6539/04-8/626. The court indicated that the fact of the presence or absence of separate accounting of goods sold with VAT and sold without VAT could be established on the basis of a systematic analysis of data from accounting accounts, which contain information on each specific transaction. Also, the Federal Antimonopoly Service of the Ural District, in its Resolution dated March 15, 2005 in case No. F09-773/05-AK, accepted the accounting certificates and account cards submitted by the company as evidence of separate accounting by the organization.”

When forming an accounting policy for tax accounting, a special place is occupied by the accounting policy for VAT. Let's take a closer look:

• where and how the VAT accounting policy is set in 1C;
• how to set settings for organizations exempt from VAT;
• how to launch a separate accounting mechanism;
• how to set up shipment without transfer of ownership;
• What options exist for registering advance invoices in 1C?

VAT accounting policy

The VAT accounting policy is set on the tab VAT In chapter Main – Settings – Taxes and reports – VAT tab.

This tab is available for editing only if Tax system organizations- General.

In the VAT accounting policy settings, you need to define:

• Is an organization exempt from paying VAT in accordance with Art. 145 (145.1) Tax Code of the Russian Federation;
• Is there separate accounting of incoming VAT?
• is it necessary to charge VAT at the time of shipment, without waiting for the transfer of ownership;
• procedure for registering invoices for advance payments.

Let's figure out how to set this or that setting in 1C, what it affects, and how it will be reflected in the program.

Exemption from VAT

If an organization falls under exemption from VAT under Art. 145 of the Tax Code of the Russian Federation or 145.1 of the Tax Code of the Russian Federation, then you must check the box The organization is exempt from VAT .

If this checkbox is enabled, then when registering sales documents the following is automatically set:

• % VAT – Without VAT.

Separate accounting of incoming VAT

To be able to maintain separate accounting of incoming VAT in the program, you must check the box Separate accounting of incoming VAT is maintained .

Separate accounting must be maintained if in the tax period there is both income (sales) subject to VAT (18% or 10%) and non-taxable transactions:

• not recognized as an object of taxation (Article 146 of the Tax Code of the Russian Federation);
• not subject to taxation (Article 149 of the Tax Code of the Russian Federation);
• the place of implementation of which is not recognized by the Russian Federation (Article 148 of the Tax Code of the Russian Federation).

Separate accounting of incoming VAT must also be maintained when an organization sells raw materials for export (paragraph 2, clause 10, article 165 of the Tax Code of the Russian Federation).

Checking this box starts the “old” mechanism of maintaining separate accounting on VAT accumulation registers in 1C. Accounting for incoming VAT for distribution is carried out in the accumulation register VAT on indirect expenses .

The distribution of incoming VAT will be made when document VAT Allocation.

When checking the second checkbox Separate VAT accounting by accounting methods a “new” method of separate accounting of incoming VAT is included. It consists in the fact that the accounting of incoming VAT for distribution is not carried out in the accumulation register VAT on indirect expenses , and on the additional subconto VAT accounting method to account 19 “VAT on acquired values”. When the checkbox is enabled, this third sub-account appears in the 1C chart of accounts, which is required to be filled out in receipt documents.

Subconto VAT accounting methods can take the following values:

• Accepted for deduction- for transactions subject to VAT: input VAT will be deducted in the general manner.
• Included in the price- for transactions not subject to VAT: input VAT will be taken into account in the price.
• Blocked until confirmation 0%- for transactions subject to VAT at a rate of 0%, except for the export of non-commodity goods: input VAT will be deducted upon confirmation of the rate of 0%.
• Distributed- for general operations will be distributed. In this case, the input VAT must be distributed, since it is presented on acquisitions that will simultaneously be used in the activity:
  • subject to VAT at the rate of 18% (10%),
  • or subject to VAT at a rate of 0% (commodities),
  • or non-taxable (without VAT).

As a rule, these are general purchases, for example, office rent.

Shipment without transfer of ownership

The need to charge VAT at the time of shipment, and not at the time of transfer of ownership, is set using the checkbox VAT is charged on shipment without transfer of ownership .

If the checkbox is checked, then VAT is charged at the time of shipment of goods and materials to document Sales (deed, invoice) type of operation Shipment without transfer of ownership.

When posting a document for shipment of goods and materials without transfer of ownership, VAT will be charged, and revenue from accounting and accounting records will not be recognized, since it is determined at the moment of transfer of ownership.

Subsequently, the transfer of ownership is formalized using document Sales of shipped goods.

When it is carried out, VAT will not be accrued, since it was calculated at the time of shipment, but revenue will be recognized according to accounting and accounting records.

Learn more with examples:

• Shipment of goods without transfer of ownership
• Sales of goods transfer of ownership
• Sale of real estate (transfer of ownership after state registration)

Procedure for registering invoices for advance payments

Upon receipt of an advance payment, the seller must calculate VAT on the day the advance payment is received (clause 2, clause 1, article 167 of the Tax Code of the Russian Federation). The tax base will be the amount received as an advance, and VAT is calculated at calculated rates of 10/110 or 18/118 - this depends on the object being sold (clause 4 of Article 164 of the Tax Code of the Russian Federation).

Let's look at what options for issuing invoices can be installed in the program:

• Always register invoices upon receipt of an advance.

Advance invoices will be created for all received advance payment amounts except those that were offset on the same day.

• Do not register invoices for advances offset within 5 calendar days.

Invoices for advances will be created only for those prepayment amounts that have not been credited within 5 calendar days after their receipt.

Is it necessary to prepare an advance invoice if the shipment occurred within 5 days after receiving the advance payment? What do tax authorities think about this?

• Do not register invoices for advances credited before the end of the month.

Advance invoices will only be generated for advance payment amounts outstanding during the month in which they are received.

• Do not register invoices for advances offset until the end of the tax period.

Advance invoices will only be generated for prepayment amounts not offset during the tax period (quarter) in which they were received.

• Do not register invoices for advances(clause 13 of article 167 of the Tax Code of the Russian Federation).

This option is intended for organizations whose activities fall under clause 13 of Art. 167 Tax Code of the Russian Federation.

Limited Liability Company "Production Company "Master""

Accounting policies for tax purposes

LLC "Production Company "Master"" for 2016

……………………….

4. Separate accounting for VAT

To correctly distribute input VAT amounts between different types of activities, the organization maintains separate accounting:

• transactions subject to VAT;

• transactions exempt from taxation (including transactions that are notsubject to VAT) in accordance with Articles 146 and 149 of the Tax Code of the Russian Federation.

As part of accounting for transactions subject to VAT, the organization maintains separate accounting:

• transactions subject to VAT at a rate of 18 (10) percent;

• transactions subject to VAT at a rate of 0 percent (clause 10 of Article 165 of the Tax Code of the Russian Federation).

4.1. Separate accounting of transactions subject to VAT and transactions exempt from
taxation

4.1.2. Separate accounting of revenue and expenses for transactions subject to VAT and transactions exempt from taxation is maintained on accounts 90 and 91. To ensure separate accounting, subaccounts are opened for these accounts:

• “Transactions subject to VAT”;

• “Tax-exempt transactions”;

• “Transactions subject to VAT at a rate of 0 percent.”

4.1.2. Sub-accounts are opened for account 19:

• “VAT deductible”;

• “VAT for distribution”;

• “VAT, the deduction of which is deferred until the tax base is determined at a rate of 0 percent.”

4.1.3. Amounts of input VAT on assets acquired for activities exempt from taxation are included in the value of the assets (accounted for in the appropriate accounts under the subaccount “Activities exempt from taxation”) without being reflected in account 19.

4.1.4. Amounts of input VAT on assets acquired for activities subject to VAT and recorded in the corresponding accounts under the sub-account “Activities subject to VAT” are reflected in account 19 of the sub-account “VAT deductible”.

4.1.5. Amounts of input VAT on assets acquired for activities subject to VAT , and for activities exempt from taxation, are reflected in account 19 subaccount “VAT on distribution”.

4.1.6. At the end of the quarter, input VAT amounts reflected in account 19 of the “VAT for distribution” subaccount are distributed as follows:

4.1.6.1. The amount of VAT to be deducted is determined by the formula:

When calculating the proportion, the cost of goods (work, services) is taken into account without VAT.

The amount of VAT determined in this way is distributed between accounts 19 subaccount “VAT deductible” and 19 subaccount “VAT, the deduction of which is deferred until the tax base is determined at a rate of 0 percent” in the manner specified in section 4.2 of this accounting policy.

4.1.6.2. The amount of VAT to be included in the value of assets is determined by the formula:

4.1.7. If, at the end of the quarter, materials (account 10), the cost of which should include the amount of distributed VAT, are written off to cost accounts, VAT is written off to these accounts in proportion to the share of the cost of written-off materials in the total cost of materials accounted for in the quarter. In this case, the total cost of materials accounted for in the quarter is determined by the formula:

4.1.8. If, at the end of the quarter, goods (account 41), the cost of which should include the amount of distributed VAT, are written off due to sales, VAT increases the cost of sales.

4.1.9. For analytical accounting of input VAT amounts related to both transactions subject to VAT and transactions exempt from taxation, an analytical register is used (according to the form given in Appendix 1 to this accounting policy). The register is filled out based on accounting data.

4.10. In quarters in which the share of total expenses on transactions exempt from taxation does not exceed 5 percent of the total value of total expenses, all amounts of input VAT are distributed between accounts 19 subaccount “VAT to be deducted” and 19 subaccount “VAT, the deduction of which is deferred until determined.” tax base at a rate of 0 percent" in the manner specified in section 4.2 of this accounting policy.

4.11. The share of total expenses for transactions exempt from taxation is calculated in the analytical register (according to the form given in Appendix 1 to this accounting policy).

.…

4.2. Separate accounting of transactions subject to VAT at rates of 18 (10) percent, and transactions
subject to VAT at a rate of 0 percent

4.2.1. The amount of VAT determined in accordance with clause 4.1.6.1 of this accounting policy is written off from the credit of account 19 subaccount “VAT for distribution”:

• or to the debit of account 19 sub-account “VAT for deduction” with subsequent assignment to account 68 sub-account “VAT calculations”;

• or in the debit of account 19 subaccount “VAT, the deduction of which is deferred until the tax base is determined at a rate of 0 percent.”