Reflection of VAT deductible by a tax agent. Who is a tax agent for VAT
The tax agent's VAT is taken into account if:
the purchase of goods is carried out in foreign currency from a non-resident;
the property is leased;
the property is for sale.
Accounts 76.HA and 68.32 are used to account for VAT. We propose to analyze all three situations and determine the peculiarity of the invoice.
The main condition for the purchase of goods in foreign currency from a non-resident is the correct filling in of the contract parameters:
Type of contract - indicate "With a supplier";
The organization acts as a tax agent for the payment of VAT - check the box;
Type of agency agreement - indicate, "Non-resident".
We process the receipt of goods in a standard way, but without registering an invoice:
In the movement of the document, subaccount 76.HA will be used, and not the usual mutual settlement account.
To reflect VAT, special processing will be used, which can be found on the menu tab "Bank and cash desk" section "Registration of invoices" magazine "Invoices of the tax agent":
We open the form. It is only necessary to set the period and the name of the agent organization (if the 1C program is used to keep accounts of several companies at the same time, for example, when using 1C online remotely). The filling is automatic by clicking "Fill", while the tabular part will display all the necessary documents.
By clicking "Run", invoices will be generated and registered:
In the form of an invoice, let's pay attention to the specified VAT rate - "18/118" and the designation of the operation code - 06.
Postings will reflect special accounts 76.HA and 68.32, which are added to the chart of accounts:
The VAT amount for mandatory payment to the budget is checked through the Sales Book report and through the VAT Declaration document. The "Sales book" report is generated in the "VAT reports" section.
At the same time, the period of formation and the name of the taxpayer organization are indicated:
The formation of the VAT declaration is carried out in the "Reporting" section, the item "Regulated reports", "VAT declaration". The value of the amount for payment will be reflected on page 1 section 2 in line 060:
The tax is paid through standard documents of the 1C program “Payment order” and “Debit from the current account”, in which the “Type of operation” - “Payment of tax” must be indicated.
Please note that for the correct write-off of VAT, you must specify account 68.32.
After that, we accept VAT deduction. Go to the menu tab "Operations" section "Regulatory VAT operations".
We create the document "Formation of purchase book entries" and open the "Tax agent" tab:
We post the document and watch the movement on the document "Formation of purchase book entries":
Then we proceed to the formation of the "Purchase Book" document, which is located in the "VAT Reports" section. The column "Name of the seller" will appear not the agent organization, but the seller organization:
If you view the declaration, then on page 1 section 3 of term 180 you can see the value of the amount to be deducted for the operation of the tax agent:
The sale of property through a tax agent is formalized with an indication of the correct type of contract and in compliance with the OS accounting rules:
Below is the sequence of registration for the accounting of invoices by a tax agent:
creation of an agency agreement;
posting of goods or services with the specified contract;
payment for goods or services to a supplier
registration of the invoice of the tax agent;
payment of VAT to the budget;
acceptance of VAT for deduction through the document "Formation of purchase book entries".
A VAT tax agent is an organization that acts as an intermediary in transactions for the purchase or sale of goods and services from third-party organizations, including foreign ones. The tax agent is obliged to process all transactions related to the accrual, payment and presentation for reimbursement of VAT, including tax on their own services.
Consider a situation where an organization performs the duties of a tax agent for VAT when selling services in 1C 8.3 Accounting. The company "Magic Doe" ordered consulting services from the organization "Jurist-Plus"; the firm "Example" acts as an intermediary, that is, a tax agent for VAT.
The sequence of operations for the company "Example" in this case will look like this:
- Advance payment from the customer.
- Calculation of VAT from the advance.
- Service design.
- Calculation of VAT (on sale).
- Presentation of VAT for deduction (only for advances received).
- Payment processing.
- Transfer of money to the executor (principal).
- Generation of an agent report.
- Calculation of VAT (agent's remuneration).
Figure 1 shows a document according to which the Example company receives an advance from the Magic Doe customer.
The wiring can be seen in Figure 2.
The next stage is (Fig. 3). You will have to manually replace the transaction type code in it.
Postings also need to be corrected manually - replace account 76.AB with account 76.HA (Fig. 4).
Let's check if an entry has appeared in the sales book (Fig. 5)?
Sale of goods as a tax agent
Now it is possible to issue in implementation. But, unlike a regular document, if this document is drawn up by an agent, you will have to indicate both the customer counterparty and the principal counterparty. In addition, in 1C 8.3 it is necessary to correctly draw up an agreement with the principal (Fig. 6).
Now we fill in . "Working" tab "Agent services" (Fig. 7).
When registering the implementation, the customer (“Magic Doe”) is selected in the header of the document, and the contractor (“Lawyer-plus”) is selected in the tabular part.
Document postings can be seen in Fig. 8. The document generates in 1C Accounting postings for the offset of the previously received advance payment, the sale of services and charges VAT to the tax agent.
Get 267 1C video lessons for free:
Reflection of VAT deductible
Based on the implementation document in 1C 8.3, an invoice is issued (Fig. 9).
There will now be two lines in the sales book - for advance payment and for sale (Fig. 10).
The tax agent has the right to present VAT accrued on advances for deduction. To do this, in 1C you need to create a document "". This document is filled out according to the advance invoice issued earlier (Fig. 11).
On the “Goods and Services” tab, you need to manually replace account 76.02 with 76.HA (Fig. 12) and check the boxes “Use as a purchase book entry”, “Generate postings” and “Use settlement document as an invoice”.
As a result, the balance sheet for account 76.HA will look like this (Fig. 13).
The required entry will appear in (Fig. 14).
The rest of the payment is made out by the document "" (Fig. 15).
Now it would be possible to transfer money to the performer. But first you need to calculate the agent's remuneration and reduce the contractor's payment by this amount.
Sales report to the consignor
We draw up the document "" (Fig. 16). There are several tabs in it, you will have to fill them in manually. Automatically in 1C Accounting, only remuneration is calculated if the percentage is specified in the contract.
If the document is filled out correctly, then postings will be generated (Fig. 17):
It remains to issue an invoice for agency services (Fig. 18)
Article 161 of the Tax Code of the Russian Federation states:
- When goods (works, services), the place of sale of which is the territory of the Russian Federation, are sold by taxpayers - foreign persons who are not registered with the tax authorities as taxpayers, the tax base is determined as the amount of income from the sale of these goods (works, services), taking into account tax. The tax base is determined separately for each transaction for the sale of goods (works, services) on the territory of the Russian Federation, taking into account this chapter.
- The tax base specified in paragraph 1 of this article is determined by tax agents. At the same time, tax agents are recognized as organizations and individual entrepreneurs registered with tax authorities that purchase goods (works, services) in the Russian Federation from foreign persons specified in paragraph 1 of this article. Tax agents are obliged to calculate, withhold from the taxpayer and pay to the budget the appropriate amount of tax, regardless of whether they perform the duties of a taxpayer related to the calculation and payment of tax, and other duties established by this Chapter.
In the "Counterparties" directory, enter the counterparty " Non-resident (services)", set the flag " Provider».
Menu: Full interface - Directories - Contractors (Fig. 1)
After recording the counterparty on the tab " Accounts and contracts» Open the default agreement with the supplier and go to the tab « Additionally».
Set the flag " The organization acts as a tax agent for the payment of VAT”, Type of agency agreement – select “ non-resident". (Fig.2)
Consider our example in the first quarter of 2013.
Prepayment to the provider for services
On January 10, 2013, we will create the document "Outgoing payment order" with the type of operation "Payment to the supplier".Paid". In field " % VAT» - specify the value « Without VAT". (Fig.3)
In our case, the accounting policy states that mutual settlements are updated when documents are posted. (Fig.4)
Therefore, immediately when posting the document, the program will determine this operation as an advance and reflect it on account 60.02 “Calculations on advances issued”.
Postings of the document "Outgoing payment order" will be as follows (Fig. 5):
Service receipt
On January 23, 2013, we will introduce the document "Receipt of goods and services" with the type of operation "Purchase, commission".Menu: Full interface - Documents - Purchasing management
Document being entered with VAT calculation option "18% on top"(button " Prices and currency» unflagged « Amount incl. VAT»).
Note! Primary documents will be without VAT, we reflect in the program with VAT!
Below is a display "Invoice not required"(Fig.6).
To reflect incoming services, for example, on account 44, the cost item should have the nature of costs “ Distribution costs". (Fig.7)
To offset the advance payment on 60.02, it is necessary to fill in the "Prepayment" tab by clicking the "Fill" button. (Fig.8)
Postings of the document "Receipt of goods and services" will be as follows (Figure 9):
note! The appearance of invoice 19.04 in correspondence with invoice 76.HA will not entail automatic deduction of VAT in the purchase book, as in the usual situation.
By clicking the "Go" button, we can see " Document movements by registers". (Fig.10)
We will see the reflection of the amount of tax in the register " VAT submitted» with kind of value « Tax agent (Foreigners)". This register is necessary for further reflection of the deduction in the purchase book (after payment of agency VAT).
VAT calculation
To issue the document “Invoice issued” with the type “Tax agent” dated January 23, 2013, you can use the processing “Registration of tax agent invoices”.Menu: Accounting and tax accounting - VAT - Registration of tax agent invoices
By button " Fill»Prepayments made under agreements with a tax agent will be included in this processing. (Fig.11)
By button " Run» the issued invoice will be displayed in the processing tabular section.
The issued invoice looks like (Fig. 12):
Postings of the document "Invoice issued" (Fig. 13):
note: For tax agent VAT settlements, the program provides for a special sub-account 68.32 “VAT in the performance of duties of a tax agent”.
By button " Go»we can see «Document movements by registers» (Fig. 14).
We will see the reflection of the amount of tax in the register "VAT accrued" with the type of value "Tax agent (Foreigners)". This register is required to reflect the invoice in the sales book.
Reflection of the “Invoice” of the tax agent in the sales book
To reflect the “Invoice” of the tax agent in the sales book, it is necessary to create and fill out the regulatory document “Formation of Sales Book Entries”.Menu: Full interface - Documents - Sales book keeping
Fill» - « Complete the document» (Fig.15).
The tab " Charged for payment”, after posting the document, no postings will be generated, only movement will occur according to the register “VAT accrued”.
Payment of VAT (agency)
We will pay VAT in full.On January 31, 2013, we will create the document “Outgoing payment order with the operation type “Tax transfer”.
Menu: Full interface - Documents - Cash management
In this case, be sure to set the flag " Paid". We indicate account 68.32 and be sure to indicate the outgoing payment order as the third analytics, according to which the payment to the foreign supplier was reflected. (Fig.17)
Postings of the document "Outgoing payment order" will be as follows (Fig. 18):
Reflection of the “Invoice” of the tax agent in the purchase book
To reflect the “Invoice” of the tax agent in the purchase book, it is necessary to create and fill out the regulatory document “Formation of purchase book entries”.Menu: Full interface - Documents - Keeping a book of purchases
In the document, indicate the date 31.03.2013, press the button " Fill» - « Complete the document» (Fig.19).
The tab “VAT deduction for the tax agent” will be filled in, and for an amount not exceeding the payment of agency VAT. After posting the document, postings will be generated and movement will occur according to the register “VAT submitted” (Fig. 20).
Generate a shopping book in the interface " Accounting and tax accounting” you can in the menu “VAT” - “Book of purchases according to Decree No. 1137”. (Fig.21)
Standard reports can analyze the situation on accounts 76.HA, 68.32, 19.04.
If there is no balance on account 76.NA “VAT settlements in the performance of the duties of a tax agent”, then this indicates that the tax agent’s VAT has been accrued in full to pay the foreign supplier. (Fig.22)
The balance of account 68.32 "VAT in the performance of duties of a tax agent" indicates that the tax agent's VAT was not paid in full. (Fig.23)
Accordingly, the balance of account 19.04 “Value added tax on purchased services” indicates that VAT is deductible only in the amount of payment. (Fig.24)
If in the next quarter VAT is paid on account 68.32, then VAT on account 19.04 can be deducted. The document "Formation of purchase book entries" will also be filled in automatically.
Tax agents - these are organizations and individual entrepreneurs who are obliged to calculate, withhold from the funds paid to the taxpayer, and transfer tax to the budget ( Art. 24 of the Tax Code of the Russian Federation).
Consequently, for persons who are not VAT payers, it is not necessary to pay VAT to the budget.
At the same time, the duties of a tax agent must be performed even by those persons who are not themselves VAT payers (for example, they apply special tax regimes or are exempt from paying VAT according to Art. 145 of the Tax Code of the Russian Federation).
The duties of a tax agent for VAT arise:
- when purchasing goods (works, services) on the territory of the Russian Federation from foreign persons who are not registered with the Russian tax authorities (clauses 1, 2 of article 161 of the Tax Code of the Russian Federation);
- when renting federal property, property of a constituent entity of the Russian Federation or municipal property directly from state authorities and / or local government (clause 3 of article 161 of the Tax Code of the Russian Federation);
- when acquiring state-owned property (paragraph 2, clause 3, article 161 of the Tax Code of the Russian Federation);
- in the event of sale on the territory of the Russian Federation by authorized organizations or individual entrepreneurs of confiscated property, ownerless valuables, treasures and purchased valuables, as well as valuables that have passed by right of inheritance to the state. In addition, such property also includes property sold by a court decision (clause 4, article 161 of the Tax Code of the Russian Federation);
- when acquiring property and (or) property rights of debtors declared bankrupt (clause 4.1 of article 161 of the Tax Code of the Russian Federation);
- o when selling in the territory of the Russian Federation goods (works, services, property rights) of foreign persons who are not tax registered in the Russian Federation (clause 5, article 161 of the Tax Code of the Russian Federation);
- if within 45 calendar days from the date of transfer of ownership of the vessel from the taxpayer to the customer, the registration of the vessel in the Russian International Register of Ships has not been carried out. The tax agent is the person who owns the vessel after 45 calendar days from the date of such transfer of ownership (clause 6, article 161 of the Tax Code of the Russian Federation).
Consider, using the example of the lease of municipal property, how to reflect in the program "1C: Enterprise Accounting 8 (rev. 3.0)" operations from the registration of leased property to the acceptance of the amount of agency VAT for deduction.
Rent (or property lease)- an agreement under which one party (the landlord) undertakes to provide the other party (the tenant) with some property for temporary possession and (or) use for a certain fee.
The right to lease property belongs to its owner, as well as to persons who are authorized by law or by the owner himself (Article 608 of the Civil Code of the Russian Federation).
The lease payment can be established both for all the leased property as a whole, and separately for each of its component parts. At the same time, the procedure, conditions and terms for paying rent are determined by the lease agreement (Article 614 of the Civil Code of the Russian Federation).
For accounting purposes, rent expenses are recognized on a monthly basis as of the last day of the current month as expenses for ordinary activities (clause 5, clause 18 of the Accounting Regulation "Organization's expenses" PBU 10/99) and are reflected in the debit of cost accounts.
For the purposes of tax accounting, lease payments are recognized as other expenses associated with production and sale, in accordance with paragraphs. 10 p. 1 art. 264 of the Tax Code of the Russian Federation. The date of recognition of expenses is determined in accordance with the terms of the concluded agreements or by the date the documents are presented to the taxpayer for settlements, or on the last day of the month (clause 3, clause 7, article 272 of the Tax Code of the Russian Federation).
When renting federal property, property of a constituent entity of the Russian Federation or municipal property from state authorities and / or local authorities, the tenant is recognized as a VAT tax agent in accordance with par. 1 p. 3 art. 161 of the Tax Code of the Russian Federation. It determines the tax base for VAT at the time of payment of the rent, tk. this article directly provides for the obligation to withhold and transfer tax to the budget from the funds paid to the lessor (see also the letter of the Federal Tax Service of Russia dated 06.04.2011 No. KE-4-3 / 5402), separately for each leased property and based on the amount of rent from taking into account tax. In this case, the amount of VAT is calculated at the rate of 18/118, which is indicated in the invoice (clause 4, article 164 of the Tax Code of the Russian Federation).
The tax agent must draw up an invoice for the calculated amount of tax, which is issued no later than five calendar days from the date of payment. The invoice of the tax agent is drawn up in one copy and registered in the sales book. Further, at the time of VAT deduction, this invoice is registered in the purchase book.
For accounting of VAT settlements by a tax agent, the chart of accounts "1C: Accounting 8" provides for special accounts 68.32 "VAT in the performance of the duties of a tax agent" and 76.NA "VAT settlements in the performance of the duties of a tax agent".
In general, the program must reflect the following groups of postings:
Operation |
Document in 1C |
||||
Registered leased property |
Operation (accounting and tax accounting) |
||||
Registration of advance payment to the landlord |
|||||
Registration of tax agent invoice |
Invoice issued |
||||
Registration of VAT payment to the budget |
|||||
Monthly rent paid |
|||||
Incoming VAT included |
|||||
VAT accrued upon fulfillment of obligations of a tax agent |
|||||
Advance credited |
|||||
VAT accepted for deduction |
1. Registered leased property
To create an operation, you must create a new element in the journal "Operations (accounting and tax accounting)". You can open the transaction log from the "Accounting, taxes, reporting" section in the "Accounting" group
Then you need to add a new operation in the opened journal and fill it in, as shown in the figure
2. Registration of advance payment to the lessor
After registration of the operation for the registration of the leased property, it is necessary to issue an advance payment to the lessor.
To do this, you need to issue a document "Debit from the current account." This document must be opened in the "Bank and cash desk" section in the "Bank" group
When creating a document, you must specify the type of operation equal to the value "Payment to the supplier" and specify all the required details
When filling out the document for writing off funds, it is necessary to correctly fill in the parameters of the Lease Agreement. An example of filling out a lease agreement for municipal property is below.
After posting the document, postings for the advance payment to the lessor will be generated
3. Registration of the invoice of the tax agent
In order to generate an Invoice for a tax agent, it is necessary to enter the document “Invoice issued” on the basis of the document “Debit from the current account”
The program will automatically fill in the basic and mandatory details. It will only be necessary to visually check the document and conduct it.
When carrying out, a posting will be generated for the accrual of debts to the tax authorities.
If necessary, you can print the agent invoice form
4. Registration of VAT payment to the budget
To process an operation to pay debts to the tax authorities, it is necessary to generate a document for "Debit from the current account" with the type of operation equal to the value "Transfer of tax"
When posting the document, postings will be generated for the repayment of debts to the tax authorities
5. Registration of transactions for the calculation of VAT in the performance of the obligations of the agent
With the help of the document "Receipt of goods and services" operations are recorded:
- Monthly rent payments
- Incoming VAT accounting
- Calculation of VAT in the performance of duties of a tax agent
- Offsetting the advance to the supplier (if there was an advance payment)
The Goods and Services Receipt document must be added from the Goods and Services Receipts journal. This magazine is located in the "Purchases and sales" section in the "Purchases" group
After filling in the main parameters of the document, it is necessary to conduct it. During the execution, the following postings will be generated
6. VAT accepted for deduction
After posting the document on the calculation of rent for the month, it is necessary to offset the input VAT.
To do this, it is necessary to fill out and post the document “Formation of purchase book entries”.
This document must be opened from the section "Accounting, taxes, reporting" in the group "VAT / VAT Regulatory Operations"
After adding a new document, it is necessary to fill in the tab “VAT deduction by tax agent”
After posting the document, postings will be generated for the deduction of input VAT
Based on the results of regular transactions with VAT, you can fill out a VAT Declaration - the program will automatically fill in the relevant sections
With the help of these simple steps, it is necessary to reflect agent VAT operations in the program and generate a VAT Declaration.
Best wishes,
The ArcNet team
Download the article version in format or
Article 161 of the Tax Code of the Russian Federation states:
- When goods (works, services), the place of sale of which is the territory of the Russian Federation, are sold by taxpayers - foreign persons who are not registered with the tax authorities as taxpayers, the tax base is determined as the amount of income from the sale of these goods (works, services), taking into account tax. The tax base is determined separately for each transaction for the sale of goods (works, services) on the territory of the Russian Federation, taking into account this chapter.
- The tax base specified in paragraph 1 of this article is determined by tax agents. At the same time, tax agents are recognized as organizations and individual entrepreneurs registered with tax authorities that purchase goods (works, services) in the Russian Federation from foreign persons specified in paragraph 1 of this article. Tax agents are obliged to calculate, withhold from the taxpayer and pay to the budget the appropriate amount of tax, regardless of whether they perform the duties of a taxpayer related to the calculation and payment of tax, and other duties established by this Chapter.
Consider the situation on the example of a foreign organization from which we will buy services.
In the directory "Contractors" enter the counterparty "Non-resident (services)", set the flag "Supplier".
Menu: Full interface - Directories - Contractors
After recording the counterparty on the “Accounts and agreements” tab, open the default agreement with the supplier and go to the “Additional” tab.
Set the flag "The organization acts as a tax agent for the payment of VAT", Type of agency agreement - select "Non-resident":
Consider our example in the first quarter of 2013.
Prepayment to the provider for services
On January 10, 2013, we will create the document "Outgoing payment order" with the type of operation "Payment to the supplier".
In this case, be sure to set the flag "Paid". In the field "% VAT" - indicate the value "Without VAT":
In our case, the accounting policy states that mutual settlements are updated when posting documents:
Therefore, immediately when posting the document, the program will determine this operation as an advance and reflect it on account 60.02 “Calculations on advances issued”.
Service receipt
On January 23, 2013, we will introduce the document "Receipt of goods and services" with the type of operation "Purchase, commission".
Menu: Full interface - Documents - Purchasing management
The document is entered with the VAT calculation option "18% on top" (the "Prices and currency" button is unchecked "Amount incl. VAT").
Note! Primary documents will be without VAT, we reflect in the program with VAT!
At the bottom, the "Invoice not required" display is displayed:
To reflect incoming services, for example, on account 44, the cost item should have the nature of costs "Distribution costs":
To offset the advance payment on 60.02, it is necessary to fill in the "Prepayment" tab by clicking the "Fill" button:
Postings of the document "Receipt of goods and services" will be as follows:
note! The appearance of invoice 19.04 in correspondence with invoice 76.HA will not entail automatic deduction of VAT in the purchase book, as in the usual situation.
We will see the reflection of the amount of tax in the register "VAT presented" with the type of value "Tax agent (Foreigners)". This register is necessary for further reflection of the deduction in the purchase book (after payment of agency VAT).
VAT calculation
To issue the document "Invoice issued" with the type "Tax agent" dated January 23, 2013, you can use the processing "Registration of tax agent invoices":
Menu: Accounting and tax accounting - VAT - Registration of tax agent invoices
By clicking the "Fill" button, this processing will include prepayments made under the agreements of a tax agent:
By clicking the "Execute" button, the issued invoice will be displayed in the tabular part of the processing.
The issued invoice looks like this:
Postings of the document "Invoice issued":
Note! For tax agent VAT settlements, the program provides for a special subaccount 68.32 “VAT in the performance of duties of a tax agent”.
By clicking the "Go" button, we can see "Document movements by registers":
We will see the reflection of the amount of tax in the register "VAT accrued" with the type of value "Tax agent (Foreigners)". This register is required to reflect the invoice in the sales book.
Reflection of the “Invoice” of the tax agent in the sales book
To reflect the “Invoice” of the tax agent in the sales book, it is necessary to create and fill out the regulatory document “Formation of Sales Book Entries”.
Menu: Full interface - Documents - Sales book keeping
The “Accrued for payment” tab will be filled in, after posting the document, no postings will be generated, only movement will occur according to the “VAT accrued” register:
Payment of VAT (agency)
We will pay VAT in full.
On January 31, 2013, we will create the document "Outgoing payment order" with the type of operation "Transfer of tax".
Menu: Full interface - Documents - Cash management
In this case, be sure to set the flag "Paid". We indicate account 68.32 and be sure to indicate the outgoing payment order as the third analytics, on which the payment to the foreign supplier was reflected:
Postings of the document "Outgoing payment order" will be as follows:
Reflection of the “Invoice” of the tax agent in the purchase book
To reflect the “Invoice” of the tax agent in the purchase book, it is necessary to create and fill out the regulatory document “Formation of purchase book entries”.
Menu: Full interface - Documents - Keeping a book of purchases
In the document, we indicate the date 31.03.2013, press the button "Fill" - "Fill out the document":
The tab “VAT deduction for the tax agent” will be filled in, and for an amount not exceeding the payment of agency VAT. After posting the document, postings will be generated and movement will occur according to the “VAT submitted” register:
You can create a purchase book in the Accounting and Tax Accounting interface in:
Menu: VAT - Book of purchases according to Decree No. 1137
Standard reports can analyze the situation on accounts 76.HA, 68.32, 19.04.
If there is no balance on account 76.NA “VAT settlements in the performance of duties of a tax agent”, then this indicates that the tax agent’s VAT has been accrued in full to pay the foreign supplier:
The balance of account 68.32 "VAT in the performance of duties of a tax agent" indicates that the tax agent's VAT was not paid in full:
Accordingly, the balance of account 19.04 “Value added tax on purchased services” indicates that VAT is deductible only in the amount of payment:
If in the next quarter VAT is paid on account 68.32, then VAT on account 19.04 can be deducted. The document "Formation of purchase book entries" will also be filled in automatically.