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How will the VAT recovery

How to reflect the VAT recovery

VAT recovery process established by Chapter 21 of the Tax Code January 1, 2006.

All questions about the recovery of the tax shall be regulated by law, so taxpayers should monitor all situations as a result of which it will be possible to recover VAT.



Spend VAT recovery during transmissionproperty or the rights to it as a contribution to the authorized capital of economic partnerships and companies. This process is reflected in the tax period, when there was a transfer of assets. The amount of the reduced VAT is reflected in the documents for the registration of the transaction, and the transferor shall not invoice. The receiving party accepts the amount of VAT deductible only after the posting received property, if it is to be used for operations which are taxed. Operation restoration VAT in this case refers to the account of payments to contractors. Create a separate sub-account for this in the account 76 "Settlements with various creditors and debtors."


Restore presented for VAT deduction iswhen the property is used in the operations, which are not subject to VAT. Such operations are set out in Article 149 of the Tax Code of RF-are not subject to taxation in accordance with paragraph 2 of Art. 146 RF-N produced by persons who are not subject to VAT, pursuant to Art. 145 TC RF-not carried out on the territory of Russia in accordance with Articles 147 and 148 of the Tax Code. Reflect recovery of VAT must be in the same tax period, when they passed the above operations.


Make VAT recovery in the transition to special tax regimes as USN or UTII. Process restoration It refers to the tax period that precedes the transition to the new tax regime.


Reflect VAT recovery on release frompayment of value added tax in accordance with Article 145 of the Tax Code. Calculation lead for the tax period, which precedes the dispatch of the notification on the use of the right to release the tax authority.


Check in accounting VAT recovery. Open the debit of account 19 "Value-added tax on acquired assets" and credit of account 68 "Settlements with fees and taxes."

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