In 2010, the accounting in the trade is carried out in such a way that the date of shipment of goods for income tax, excise duties and VAT has been united - to take the date of shipment from the store or warehouse, perfectly in order.In 2011, legislation was introduced some changes in the definition of the date of shipment of goods for the calculation of income tax and VAT.
For example, accounting in the retail trade provides from 1 January this year, for the calculation of income tax day shipment of products are recognized:
- the date of their release to the buyer (the organization, its representative or organization engaged in the transport of products), unless the sellertransports goods;
- in other cases used earlier of the following dates: the date of transmission to the purchaser or the date of transfer organizations (SP), which make the transportation of products, but the payment of which produces the buyer.
From 1 January 2012 for the calculation of the VAT accounts in afternoon trade, shipment admits:
- the date of their release to the buyer (organization or enterprise, transporting the product) if the seller does not perform the transportation of goods;
- the date of commencement of transportation of products in other cases.
For calculating excise afternoon shipments are still considered as the date of shipment from the store or warehouse, done in a proper manner.
Accounting in trade as a result of changes brought payers another complexity in the organization of tax accounting.In 2010, and then, as has been said above, the day of shipment confessed their release from the warehouse, VAT tax data coincided with the turnover recorded on the loan.Credit Account 90, in turn, formed on the basis of the information contained in the invoices for the shipment of goods from the warehouse (including the date of release of goods from the warehouse).Based on these data, accounting in trade and established rules for determining the tax base for the production of income tax.Now, in the accounting income of the organization introduced clarified that in other cases, should recognize the day of shipment dates to the shipment of products.This system is extremely useful and in some cases requires the organization to carry out an additional tax accounting base for calculation of VAT.
Determination of the date of shipment is very important in relation to exports.For the goods.set specific deadlines for documentary evidence of the export products of the country (180 days from the start of the shipment - for goods exported to the member states of the Customs Union, and 60 days - for the goods exported to the States, are not, for which, asestablishes accounting in trade, taxpayers have the right to not reflect the pace of implementation of the declaration of VAT in the absence of such evidence. In order to solve the current problems of accounting in trade "date of shipment" must accept the date of transporting goods directly to the buyer, since the shipment involves traffic on certainroute. This definition applies to the three taxes: VAT, income tax and excise duties. As for the calculation of VAT, the organization has the right to prescribe in the accounting policies of the two methods of its calculation: based forms Waybill 1 (c. 16), or CMR-waybill(c. 22). This view will help organizations simplify and clean up the mess in the tax account.In addition, the application of these innovations would greatly optimizirovaat accounting economic entities, especially the leading export activity.
