Calculations in rubles at the rate of the Central Bank of the Russian Federation. Sale of goods under a contract linked to the currency equivalent or conventional monetary units Accounting for VAT with the supplier

Disputes over contracts, the price of which is expressed in foreign currency or conventional units, but are paid in rubles, have not stopped for several years. Apparently, tired of them, the legislator decided to cut this Gordian knot by enshrining order in the Tax Code itself.
As a result, from October 1 this year, a new clause 4 of Art. 153 of the Tax Code of the Russian Federation, which provides that the foreign currency exchange rate for the purposes of determining the tax base for VAT is fixed at the rate of the Bank of Russia on the date of shipment, if the shipment precedes payment (Subclause “b”, clause 7, article 2, clause 1, article 4 of the Federal Law of July 19, 2011 N 245-FZ (hereinafter referred to as Law N 245-FZ)).
Differences arising during subsequent payment due to fluctuations in the exchange rate of foreign currency, including those attributable to VAT, must be taken into account by both the seller and the buyer in non-operating income or expenses as total (Article 250, paragraph 1 of Article 265 of the Tax Code of the Russian Federation).

It would seem that one can only rejoice: finally, the procedure for calculating VAT has become unambiguous. But! To calculate VAT, only the foreign exchange rate established by the Bank of Russia is now applied. But what should those who, according to the contract, have the price converted into rubles not at the official rate, but at the negotiated rate, do? After all, civil legislation allows, by agreement of the parties, to set any foreign exchange rate (Clause 2 of Article 317 of the Civil Code of the Russian Federation). And often the price of a product is determined in conventional units, and 1 cu. e. is equal, for example, to 1 US dollar at the exchange rate of the Central Bank of the Russian Federation established on the date of payment, increased by 1%.
This article is about how to fill out documents and reflect transactions in accounting and tax accounting when, under the terms of the contract, goods (work, services) are paid based on the foreign exchange rate established by:
(or) Central Bank of the Russian Federation on the day of payment;
(or) agreement.
It is clear that if you have agreed to pay for goods (work, services) at the rate of the Central Bank of the Russian Federation on the day of shipment, in principle, you should not have any problems.

How to create an invoice

As we have already said, on the date of shipment the seller determines the tax base based on the foreign currency exchange rate (to which the price of the goods is tied) established by the Central Bank of the Russian Federation on the same date (Clause 1, 4 of Article 153, paragraph 1 of Article 166 of the Tax Code of the Russian Federation ). He presents this amount of tax to the buyer, issuing him an invoice in rubles, and the buyer accepts this VAT for deduction (Clause 1, 3 of Article 168, paragraph 1 of Article 169, paragraph 2 of Article 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation).
Thus, it is no longer necessary to fill out invoices in conventional units. After all, such invoices were needed precisely in order to be able to adjust the tax base or VAT deductions if the exchange rate on the date of shipment and the date of payment differed. Now there is no need for this.

Goods are paid at the rate of the Central Bank of the Russian Federation on the date of payment

This option is simpler in terms of accounting and documentation, especially if the date of shipment and the date of transfer of ownership coincide. Since it is on the date of transfer of ownership that you will determine the price of goods in rubles for accounting purposes (Clause 6 of PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency”, approved by Order of the Ministry of Finance of Russia dated November 27, 2006 N 154n ; Appendix to PBU 3/2006; clause "d" clause 12 PBU 9/99 "Income of the organization", approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 32n; clause 16 PBU 10/99 "Expenses of the organization", approved By Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n) and income tax (Clause 3, 8 of Article 271, paragraph 10 of Article 272 of the Tax Code of the Russian Federation). Then all the total indicators of the primary accounting document, for example, a consignment note in form N TORG-12 (Approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132) (“Price”, “Amount excluding VAT”, “VAT”, “Amount including VAT "), will coincide with the total invoice indicators ("Price (tariff) per unit of measurement", "Cost... of everything without tax", "VAT", "Cost... of everything including tax" (Appendix No. 1 to the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax, approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914)).

Attention! To determine the tax base for VAT, the price of goods (work, services) is recalculated into rubles at the rate established by the Central Bank of the Russian Federation on the day of shipment, regardless of what rate is established by the contract.

Example 1. Accounting and documentation of transactions when paying at the rate of the Central Bank of the Russian Federation

Condition

LLC "Derevyashki" (seller) entered into a contract with JSC "Posidelki" (buyer) for the supply of 10 wooden stools at a price equivalent to 100 euros (excluding VAT) per stool. The goods are paid at the rate of the Central Bank of the Russian Federation on the day of payment.
Ownership of the goods passes to the buyer at the moment the goods are transferred to him, that is, the date of shipment and the date of transfer of ownership coincide (Clause 1 of Article 223, clause 1 of Article 224 of the Civil Code of the Russian Federation).
Let us assume that the euro to ruble exchange rate set by the Central Bank of the Russian Federation is:
- on the date of shipment of the goods (October 10, 2011) - 41 rubles/euro;
- on the reporting date (Clause 7, 8 PBU 3/2006; clause 3 of Article 14 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”; clause 48 PBU 4/99 “Accounting statements of an organization”, approved By Order of the Ministry of Finance of Russia dated July 6, 1999 N 43n) (October 31, 2011) - 40 rubles/euro;
- on the date of payment for the goods by the buyer (November 2, 2011) - 42 rubles/euro.

Solution

Let's consider document flow and accounting in this situation.
Accounting with the seller
The invoice of LLC "Derevyashki" should be filled out as follows (only the necessary columns are provided). The price per unit of goods is 4100 rubles. (100 euros x 41 rubles/euro).

The data from the invoice of Derevyashki LLC must be reflected in the sales book (only the necessary columns are provided).

The consignment note in form N TORG-12 of LLC "Derevyashki" must be drawn up as follows (only the necessary columns are given).

As you can see, the total indicators in the delivery note are identical to the total indicators of the invoice.
The following entries must be made in the accounting of Derevyashki LLC.

The following entries must be made in the accounting of JSC Posidelki.

Goods are paid at the agreed rate

For VAT purposes (in particular, filling out an invoice), you must recalculate the price of the goods at the exchange rate of the Central Bank of the Russian Federation on the day of shipment.
But in the primary accounting document, the price and cost of the goods must be indicated based on the contractual rate. However, the amount of VAT for filling it out must be calculated based on the exchange rate of the Central Bank of the Russian Federation, and not the contractual one (Clause 6 of PBU 3/2006; Appendix to PBU 3/2006; paragraph “g”, paragraph 12 of PBU 9/99; paragraph 16 of PBU 10 /99; clauses 3, 8, article 271, clause 10, article 272 of the Tax Code of the Russian Federation).
That is, the same amount of VAT must be indicated in the primary document as in the invoice.
Naturally, indicators such as price, cost of goods without VAT and including VAT will be different in the invoice and the primary document. Since you will determine them based on different courses. But this should not scare you, since these documents have different purposes. In the invoice, you actually indicate not the cost of the goods, but the amount of the tax base. While in the delivery note you need to show exactly the contract price of the goods.

Attention! When paying for goods, works, services at the agreed rate, the invoice and the primary document will have different indicators: price, cost excluding VAT, cost including VAT.

In addition, you use the invoice exclusively for VAT purposes, and the amounts from the primary document are needed for accounting and profit taxation (Clause 1, Article 9 of the Federal Law of November 21, 1996 N 129-FZ; Clause 1, Article 252, Art. 313 Tax Code of the Russian Federation).

Example 2. Accounting and documentation of transactions when paying at the agreed rate

Condition

Let's take the conditions of example 1, changing only the condition of the agreement on determining the price of the goods. The goods are paid at the rate of the Central Bank of the Russian Federation on the day of payment, increased by 2%.

Solution

The invoice, the seller's sales ledger, and the buyer's purchase ledger must be completed in exactly the same way as in example 1.
Accounting with the seller
The cost of a unit of goods including VAT at the negotiated rate will be 4934.76 rubles. ((100 cu + 100 cu x 18%) x 41 rub/euro x 102%). Then we subtract from it the amount of VAT - 738 rubles. (100 cu x 18% x 41 rubles/euro) - and we get the price of a unit of goods without VAT - 4196.76 rubles. (RUB 4,934.76 - RUB 738). The total cost of the goods without VAT will be 41,967.60 rubles. (RUB 4,196.76 x 10 pcs.), and the total cost of the product including VAT is RUB 49,347.60. (RUB 4,934.76 x 10 pcs.).

Conclusion
If you will determine the price and cost of goods (without VAT and including VAT) at the contractual rate, and VAT at the rate of the Central Bank of the Russian Federation, you must be careful when preparing the primary document and invoice in the accounting program.
Firstly, due to the use of y for recalculation. That is, in rubles at different exchange rates, when filling out the primary document, the program will not be able to automatically calculate its totals. You will have to calculate them yourself and manually enter them into the primary document. Secondly, an invoice cannot be generated in the program on the basis of a primary document, since the total indicators in them, except for VAT, will differ. Therefore, each of the documents - the primary document and the invoice - will need to be filled out separately in the program.

The following entries must be made in the accounting of Derevyashki LLC.

If the cost of goods paid for in rubles is tied to the foreign exchange rate, the seller will sometimes have to pay VAT to the budget from his own funds. This will happen if the foreign currency exchange rate on the day of payment for goods is less than on the date of shipment. To avoid this situation, you can link the tax included in the price not to the contractual rate, but to the rate of the Central Bank of the Russian Federation on the date of shipment. For example, in the contract you can write that the price of the goods without VAT is equivalent to 100 euros at the rate of the Central Bank of the Russian Federation on the day of payment, increased by 1%, and does not include VAT - 18 euros, payable in rubles at the rate of the Central Bank of the Russian Federation on the date of shipment.
This condition has an additional advantage - it will be easier for an accountant to convert the cost of goods into rubles to fill out the primary form.
At the same time, it must be taken into account that regulatory authorities may read the rules on the procedure for recalculating y differently. e. in rubles when determining the VAT base. As soon as there is any clarification in this regard, we will inform you immediately.

Differences arising due to the adjustment percentage do not increase (decrease) the VAT tax base. They are taken into account only when taxing profits. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-07-11/51.

In the situation under consideration, the contractual value is expressed in conventional units. In this regard, income from the sale is recognized in the amount calculated in rubles at the rate established by the Bank of Russia, increased by 3%.

In the future, the buyer's receivables are recalculated on the date of receipt of payment, since the debt is repaid in the same month as the date of its occurrence. This follows from paragraphs 7, 8 of PBU 3/2006.

When calculating income tax, revenue must be reflected at the agreed rate, as in accounting. Since 2015, such a rule has been expressly provided for in the law (clause 11 of article 250, subclause 5 of clause 1 of article 265 of the Tax Code of the Russian Federation).

If in the situation under consideration, from the date the debt arose until the date of its repayment, the exchange rate increased (decreased), a positive (negative) exchange rate difference arises in accounting.

Debit 91-2 Credit 62 (negative exchange rate difference reflected)

Debit 62 Credit 91-1 (positive exchange rate difference reflected)

The rationale for this position is given below in the materials of the Glavbukh System

1.Situation:How to calculate VAT on the sale of goods (work, services) under an agreement concluded in foreign currency or conventional units linked to foreign currency. Settlements under the agreement are carried out in rubles

According to the terms of the agreement, e. may represent the equivalent of foreign currency at the Bank of Russia exchange rate, adjusted by a certain percentage. In this case, when calculating the tax base, use only the official rate without any adjustments. Differences arising due to the adjustment percentage do not increase (decrease) the VAT tax base. They are taken into account only when taxing profits. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-07-11/51.*

Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

2.Article:Dangerous traps of contracts in Ukraine. e.

Trap No. 2: exchange rate

Don't get confused: if in the contract the exchange rate is y. e. is tied to the official one, then based on it, calculate VAT and income tax. And if you... e. is determined at the rate of the Central Bank of the Russian Federation, increased by a certain percentage, then VAT is calculated at the official rate, and income tax - at the negotiated rate.*

Usually in the contract the parties stipulate that... e. determined at the Bank of Russia exchange rate on the date of payment. This is the simplest option, because with it VAT, income tax and accounting transactions must be calculated at the official rate.

But it happens that organizations include in the contract a condition on a special exchange rate. Namely, they provide that the buyer must transfer the amount at the Bank of Russia exchange rate, increased by a certain percentage. In this case, accounting with the supplier will be much more difficult. To calculate VAT, he must take the rate of the Bank of Russia, and in tax and accounting use the rate established in the agreement.*.

But it is safer for the buyer to check the cost of the goods in the invoice. If the supplier indicated the cost of goods at the agreed rate, then you must ask the supplier to correct the document. Otherwise, inspectors may refer to the fact that the invoice data does not allow identifying the cost of goods and the amount of VAT. And on this basis, refuse to deduct VAT (clause 2 of Article 169 of the Tax Code of the Russian Federation).*

Accounting. In the delivery note, the supplier indicates the total cost of the product including VAT at the agreed rate (clause 5 of PBU 3/2006). But at the same time, the VAT amount must be given in the same amount as in the invoice. It does not matter that the tax will not be 18 (10) percent of the cost of goods at the negotiated rate.

Thus, the tax amounts in the invoice and invoice will be the same, but the cost of the goods will differ.*

The supplier reflects income in accounting at the contractual rate. And the buyer forms the cost of goods at the rate established in the contract on the date of their acceptance for registration (clause 5 of PBU 3/2006).*

If the buyer transfers money to the seller later than the month of shipment, then companies will need to re-evaluate the debt monthly.

3.Reference books:Cases of exchange rate differences in accounting and tax accounting

How to reflect, from January 1, 2015, in the accounting records of the supplier organization, settlements with the buyer for goods supplied, if the contract price of the goods is established in euros, and settlements are made in rubles at the official euro exchange rate established by the Bank of Russia on the day of payment?

According to the terms of the accounting policy, the organization prepares interim financial statements on a monthly basis. For profit tax purposes, the organization uses the accrual method.

The euro exchange rate established by the Bank of Russia is (conditionally):

on the date of shipment of the goods (the date of shipment corresponds to the date of transfer of ownership of the goods to the buyer) - 60.0 rubles/euro;

on the last day of the month in which the goods were shipped - 60.3 rubles/euro;

on the date of receipt of payment - 60.5 rubles/euro.

Civil relations

The contract may provide that the buyer’s obligation to pay for the goods (price of the goods) is established in foreign currency, and payment is made in rubles in the amount determined at the official exchange rate of the relevant currency on the day of payment or another rate established by agreement of the parties (clause 2 of Art. 317 of the Civil Code of the Russian Federation).

Accounting

Revenue from the sale of goods is recognized as income from ordinary activities on the date of transfer of ownership of the goods from the organization to the buyer (clauses 5, 12 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 06.05 .1999 N 32n).

Revenue is recognized in the amount of the buyer's receivables for shipped goods, which is equal to the contract value of the shipped goods (clause 6, 6.1 of PBU 9/99).

Simultaneously with revenue, expenses for ordinary activities are recognized in the form of the actual cost of goods sold (clauses 5, 7, 9, 19 of the Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n ).

In the situation under consideration, the contract price of the goods is expressed in euros. In this regard, revenue is calculated in rubles at the rate established by the Bank of Russia on the date of shipment (clauses 4, 5, 6, 20 of the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (PBU 3/ 2006), approved by Order of the Ministry of Finance of Russia dated November 27, 2006 N 154n).

Subsequently, the recalculation of outstanding receivables is carried out on the reporting date and the date of receipt of payment (clauses 7, 8 of PBU 3/2006). In this case, the reporting date (date of reporting) is the last day of each calendar month (Parts 4, 6, Article 15 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”).

In this situation, in the period between the date of shipment of goods and the date of payment, the euro exchange rate increases. In this regard, when recalculating the buyer’s debt for shipped goods (on the reporting date and on the date of receipt of payment from the buyer), positive exchange differences arise in accounting, which are taken into account as part of other income (clauses 3, 11, 12, 13 PBU 3 /2006, paragraph 7 PBU 9/99).

Accounting records for the transactions under consideration are made in accordance with the Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, and are shown below in the table of transactions.

Value added tax (VAT)

When selling goods on the territory of the Russian Federation, an object of VAT taxation arises (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

The tax base is determined at the time of shipment of goods as the contractual value of goods (excluding VAT), calculated in rubles at the euro exchange rate established by the Bank of Russia on the date of shipment. Upon subsequent payment, the tax base is not adjusted. Differences in the amount of VAT that arise for the selling organization upon subsequent payment for goods are taken into account as part of non-operating income in accordance with Art. 250 Tax Code of the Russian Federation. This follows from paragraph 1 of Art. 154, paragraph 4 of Art. 153 Tax Code of the Russian Federation.

When selling goods, the organization is obliged to present the amount of VAT for payment to the buyer and issue an invoice no later than five calendar days from the date of shipment of the goods (clauses 1, 3 of Article 168 of the Tax Code of the Russian Federation).

For detailed information on the general rules for filling out an invoice in cases of sales of goods under contracts, the obligation to pay for which is provided in Russian rubles in an amount equivalent to a certain amount in foreign currency or in conventional monetary units, see the Practical Guide on VAT.

Corporate income tax

Revenue from the sale of goods (excluding VAT) is recognized as income from sales based on the contract value on the date of transfer of ownership of the goods from the seller to the buyer. Since the price of goods under the contract is set in euros, the amount of proceeds from sales is recalculated into rubles at the euro exchange rate established by the Bank of Russia on the date of sale of goods (clause 1, paragraph 5, clause 1, clause 3, article 248, clause 1, 2 Article 249, paragraph 3 Article 271 of the Tax Code of the Russian Federation).

The specified income is reduced by the cost of purchasing goods (clause 3, clause 1, clause 1, article 268 of the Tax Code of the Russian Federation).

Please note that as of January 1, 2015, the concept of “amount difference” is excluded from tax legislation. Deviations in amounts caused by changes in the foreign currency exchange rate established by law or by agreement of the parties, when recalculating claims expressed in foreign currency and payable in rubles, are subject to the requirements of tax legislation established for exchange rate differences (clauses 6, 8, 10 , 11 Article 1, Part 1 Article 3 of the Federal Law of April 20, 2014 N 81-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation”).

Consequently, in the future, in connection with changes in the euro exchange rate, the organization recalculates the buyer's debt for shipped goods, expressed in euros, but payable in rubles, with recognition of the resulting exchange rate differences as part of non-operating income or expenses. Such recalculation is carried out monthly on the last day of the month or on the date of termination of the obligation (clause 11 of article 250, clause 5 of clause 1 of article 265, clause 7 of clause 4, clause 8 of article 271, clause 6 of clause 7, paragraph 10 of Article 272 of the Tax Code of the Russian Federation).

In this case, from the moment of shipment of goods until the moment of payment, the euro exchange rate increased, that is, on the last day of the month of shipment of goods and on the date of repayment of the debt, positive exchange differences are formed, taken into account as part of non-operating income (clause 11 of article 250, clause 7 p 4, paragraph 8 of Article 271 of the Tax Code of the Russian Federation).

In this case, the exchange rate difference is taken into account on the entire amount of the debt, including in part of the VAT presented to the buyer (clause 4 of Article 153 of the Tax Code of the Russian Federation).

Let us recall that for transactions concluded before January 1, 2015, amount differences are taken into account in the same manner (Part 3, Article 3 of Federal Law No. 81-FZ).

E.B. Ilyina

Consulting and analytical center for accounting and taxation

/ Where can I buy /

Payment methods for tours:

ATTENTION!!! Due to the instability of exchange rates, if the dollar exchange rate increases by more than 1.5 rubles on the day following the day of payment, payment for tours is accepted at the Central Bank rate + 2% of the next business day.

1. for travel agencies(after confirmation of the application):

1.1. payment in cash (in rubles at the Central Bank exchange rate + 2% on the day of payment)
1.2. non-cash payment to the company's account when issuing an invoice (in rubles at the rate of the Central Bank of the Russian Federation + 2% on the day of payment).
1.3. payment for air tickets (charter) is paid according to the airline’s internal rate on the day of payment (check with LEMEC managers)

2 . for individuals:

2.1. payment in cash (in rubles at the Central Bank exchange rate + 2% on the day of payment)
2.2. non-cash payment to the company's account when issuing an invoice (in rubles at the Central Bank rate + 2% on the day of payment)
2.3. by bank card VISA, VISA Electron, MasterCard or Cirrus Maestro at the office of the Lemek company (in rubles at the Central Bank rate + 2.5% on the day of payment)
2.4. payment for air tickets (charter) is paid according to the airline’s internal rate on the day of payment (check with LEMEC managers)

When concluding a contract with a Russian organization, the director wants to tie the cost of the contract to the dollar or euro exchange rate, or even fix the exchange rate in order to insure himself against its fluctuations. In this case, the accountant must remember that this will require additional study of the legislation, because it is necessary to correctly reflect these transactions in accounting and tax accounting and correctly determine the base for VAT and income tax. Indeed, in some cases they will differ.

So, the terms of the contract may stipulate that the price of the contract is a conventional monetary unit, dollar or euro, subject to conversion into rubles on the date of payment and tied to the official exchange rate or another rate fixed in the contract. This allows us to do paragraph 2 of Article 317 of the Civil Code of the Russian Federation.

The ruble exchange rate is fixed in the contract

VALUE ADDED TAX

In this case, everything depends on the date of payment and the date of fulfillment of obligations under the contract. Therefore, we will consider 3 options for the development of events. But first, let’s highlight the main legislative norms relating to VAT calculations in conventional units, dollars and euros.

Clause 1 of Article 167 of the Tax Code of the Russian Federation and clause 14 of Article 167 of the Tax Code of the Russian Federation. Determines the moment of the tax base. It turns out that in our situation this is the earliest date: receipt of advance payment, or provision of a service (shipment of goods). Moreover, if the moment of determining the tax base is the date of payment, then on the date of shipment, on account of the previously received payment, the moment of determining the tax base also arises.

Clause 4 of Article 153 of the Tax Code of the Russian Federation. Gives us the right to consider the moment of determining the tax base for VAT the day of shipment of goods, while when determining the tax base, the conventional monetary unit is recalculated into rubles at the rate of the Central Bank of the Russian Federation on the date of shipment of goods. Upon subsequent payment, the tax base will not be adjusted, and the resulting differences will have to be attributed to non-operating income or expenses.

These are the main legislative norms on which we rely. In addition, we mention the Letter of the Ministry of Finance dated 07/06/2012 No. 03-07-15/70, which should be used in the work and brought to the attention of taxpayers and tax authorities. The main essence of the letter: the received full prepayment (100%) gives the right not to recalculate the tax base for VAT at the rate of the Central Bank of the Russian Federation on the day of shipment of the goods.

All other letters from the Ministry of Finance and tax authorities devoted to this issue do not contain legal norms and are not addressed to a wide range of taxpayers, and therefore cannot be used in our conclusions.

Using Letter of the Ministry of Finance dated July 6, 2012 No. 03-07-15/70, we can conclude that upon receipt of 100% prepayment, we can use our fixed rate established by contract, on the date of payment.

A contract for the provision of services has been concluded. The cost of services is 1000 dollars, while the ruble exchange rate against the dollar is set at 54 rubles per 1 dollar. The contract provides for 100% prepayment. On the date of payment, the exchange rate of the Central Bank of the Russian Federation was 59 rubles per 1 dollar.

The customer pays 100% of the cost of the service in the amount of $1,000 at the rate of 54 rubles per $1. The contractor receives 54,000 rubles into the account. VAT in the amount of 54,000*18/118=8,237 rubles will be charged on the prepayment amount. The cost of services provided after receiving full prepayment will no longer change for VAT purposes. The VAT amount will be fixed and on the date of service provision will remain at the level of 8,237 rubles.

If partial payment is received, then for VAT purposes it is necessary to use only the official rate of the Central Bank of the Russian Federation and calculate VAT on the date of payment at the official rate, despite the fixed rate stipulated in the contract. At the time of provision of the service, the tax base will be determined for the unpaid part of the service at the rate on the date of provision of the service, and the prepaid part of the service, for the purpose of calculating VAT, has already been recorded as an advance payment.

Example of VAT calculation for partial payment

A contract for the provision of services has been concluded. The cost of services is $1,000, while the ruble to dollar exchange rate is fixed in the contract at 54 rubles per $1. The contract provides for 50% prepayment. On the date of prepayment, the official exchange rate of the Central Bank of the Russian Federation was 59 rubles per 1 dollar. On the date of service provision, the official exchange rate of the Central Bank of the Russian Federation is 60 rubles per dollar. On the date of subsequent payment for services, the official exchange rate of the Central Bank of the Russian Federation is 62 rubles per dollar.

The customer pays 50% of the cost of the service in the amount of 500 dollars at the rate of 54 rubles per 1 dollar (the rate fixed in the contract). The contractor receives 54*500=27,000 rubles into the account. But, for the purposes of calculating VAT, the tax base will be calculated from the value of 500 dollars multiplied to the official rate of the Central Bank of the Russian Federation 59 rubles/dollars, i.e. from the amount of 29,500 rubles. VAT in the amount of 4,500 rubles will be charged on the prepayment amount.

At the time of service provision, the official exchange rate of the Central Bank dollar is 60 rubles and the balance of our unpaid amount is 500 dollars. For the purposes of calculating VAT it is necessary to take official exchange rate of the Central Bank on the date of service provision, therefore, the tax base for the purposes of calculating VAT will be 60*500=30,000 rubles and VAT on this cost will be 4,576 rubles.
The customer will pay at the rate fixed in the contract, i.e. 54 rubles per dollar, and an amount of 27,000 rubles will be credited to the current account. When paying after the service is provided, VAT will not be recalculated on the date of payment 62 rubles/dollars, its amount is calculated at the official exchange rate of the Central Bank of the Russian Federation on the date of service provision - 60 rubles/dollar. and will amount to 4576 rubles.

In this case, the rule of paragraph 4 of Article 153 of the Tax Code of the Russian Federation applies. VAT will be calculated on the date of sale of goods (rendering of services) at the official exchange rate of the Central Bank of the Russian Federation and its amount will not change in the future.

A contract for the provision of services has been concluded. The cost of services is $1,000, while the ruble to dollar exchange rate is fixed in the contract at 54 rubles per $1. The contract provides for postpayment. On the date of service provision, the exchange rate of the Central Bank of the Russian Federation was 59 rubles per 1 dollar. On the date of subsequent payment for services, 62 rubles per dollar. At the time of provision of the service, VAT will be calculated on the amount of 59,000 rubles in the amount of 9,000 rubles, based precisely on the official exchange rate of the Central Bank, although the act in rubles will be issued in the amount of 54,000 rubles, precisely at a fixed rate. This tax amount will not change in the future, upon receipt of postpayment.

Clause 8 of Article 271 of the Tax Code of the Russian Federation. We calculate income on the date of service provision(shipping goods, performing work) at the rate specified in the contract. If the company received an advance, then the amount of proceeds from sales is determined at the official rate established by the Central Bank of the Russian Federation on the date of receipt of the advance or the rate fixed in the contract, depending on which rate is linked to in the contract.

The ruble exchange rate in the agreement is tied to the official exchange rate of the Central Bank of the Russian Federation

Let's consider a situation where the rate in the contract is tied to the official rate of the Central Bank of the Russian Federation. In this case, everything is simple: the exchange rate is taken by the official Central Bank of the Russian Federation on the date of prepayment in the case of prepayment, on the date of shipment in the case of postpayment:

• with 100% prepayment, VAT and income tax are calculated at the rate of the Central Bank of the Russian Federation on the date of prepayment;
• in case of partial payment, VAT and profit tax on prepayment are calculated at the rate of the Central Bank of the Russian Federation on the date of prepayment, VAT and profit tax on postpayment - at the rate of the Central Bank of the Russian Federation on the date of shipment (performance of work, provision of services);
• for postpayment - VAT and income tax on postpayment - at the rate of the Central Bank of the Russian Federation on the date of shipment (performance of work, provision of services).

Conclusion

If the transaction price is tied to the official exchange rate of the Central Bank, then there will be no difference in the tax base for profit and VAT.

The tax base for VAT and income tax will differ in some situations at the rate fixed in the agreement:

• in case of partial payment under the contract
• in case of full subsequent payment under the contract.

It turns out that the act and the invoice will be issued for different amounts.

And I would also like to note that in standard programs, for example 1C, the ability to issue documents for different amounts is not provided, so, most likely, you will either have to make improvements to the database, or adjust and calculate the indicators manually.