Export accounting in 1s 8.3 by example. Accounting info. Setting up an accounting policy

To confirm the export, you need to collect and submit to the tax office along with the VAT return the following set of documents:

• Export contract with a foreign counterparty (its copy).
• Cargo customs declaration (its copy with marks of the customs office that released the goods).
• Copies of transport, shipping and other documents with marks of customs authorities.

In case of non-confirmation of the export, we are obliged to charge VAT "backdating" at the rate in force on the date of the export operation, using an additional sheet of the sales book.

Special rules also apply to "incoming" VAT (which we paid to the supplier of the exported goods). This VAT can be credited by us only after confirmation or non-confirmation of exports (amendment: from 07/01/2016, input VAT can be credited before confirmation - this rule only works for non-commodity goods; indicate that this non-commodity product is needed in the nomenclature - do not check the box when creating it, when specifying the TNVED code).

Let's consider these situations in relation to 1C: Accounting 8.3 (edition 3.0).

Set up an accounting policy

First of all, we will set up separate accounting for incoming VAT - this is necessary, since we will take into account goods for export at a rate of 0%.

Go to the "Main" section, "Taxes and reports" item:

Here we select the item "VAT" and set the checkbox "Separate accounting of incoming VAT":

In the same place, we set the item "Separate accounting for VAT by accounting methods". This option enables a new method of separate VAT accounting using an additional subconto "VAT accounting method" on account 19.

We buy goods for export

Create a new document "Goods Receipt":

According to this document, on January 1, 2016, we purchased 2 tons of wheat of the 1st grade at a price of 10,000 (including VAT) per ton.

At the same time, in the tabular part (scroll the screen to the right), we indicated the value "Blocked until confirmation of 0%" as subconto 19 of the account:

This means that this product was purchased by us for further export, which means that the VAT deduction on it can be taken only after confirmation or non-confirmation of export.

Do not forget to register the incoming invoice (the "Register" button at the very bottom of the document):

We sell goods for export

Finally, go to the "Sales" section, the item "Implementation (acts, invoices)":

Create a new document "Sale of goods":

We sell (for export) 2 tons of wheat to a foreign counterparty at a price of 500 euros per ton at a 0% VAT rate.

At the same time, in the contract with the buyer, we clearly indicated that the payment is made in euros:

We post the document, and then issue an invoice (the button at the very bottom):

Export confirmed

A complete package of documents confirming the export was collected by us on 04/15/2016. This package of documents will be submitted by us to the tax office along with the declaration for the 2nd quarter.

To reflect the fact of confirmation in 1C, go to the "Operations" section, the item "Regulatory VAT operations":

Create a new document "VAT zero rate confirmation":

Specify the date 04/15/2016 (or 06/30/2016 - the last day of the quarter in which the documents are provided) and click the "Fill" button:

The tabular section will be automatically filled with unconfirmed exports. In the "Event" field, specify the value "Confirmed rate 0%":

Now that we have confirmed the export, the condition for offsetting the "input" VAT on this product has been met.

But for this, it is necessary to generate purchase book entries for the 2nd quarter (the period in which we confirmed the export).

To do this, go to the assistant for VAT accounting for the 2nd quarter:

And proceed to the formation of purchase book entries

Set the checkbox "Submitted for deduction of 0% VAT" and press the button "Fill out the document":

The "Acquired Values" tab will automatically populate with the confirmed implementation:

We see that it reflected the input VAT in the amount of 3,050 rubles 85 kopecks:

According to the report "Analysis of accounting for VAT" for the 2nd quarter, VAT recoverable amounted to 3,050 rubles 85 kopecks:

Export not confirmed

Now let's rewind the events at the time of the sale of the goods for export on 01/10/2016 and assume that we failed to collect the documents confirming the export.

In this case, on 181 days from the date of export (July 9, 2016), such export becomes unconfirmed and we have an obligation to charge VAT retroactively, reflecting it in an additional sheet of the sales book for the 1st quarter.

To reflect the fact of non-confirmation in 1C, go to the "Operations" section, the item "Regulatory VAT operations" and create a new document "Confirmation of the zero VAT rate":

Specify the date 07/09/2017 and click the "Fill" button in the tabular section.

The tabular part of the document was automatically filled with unconfirmed export.

In the "Event" field in the tabular section, specify the value "0% rate not confirmed".

Also, do not forget to indicate the item of other expenses through which VAT payable to the budget will be charged:

We post the document and pay attention to the fact that the program automatically created and filled in the tabular part of the invoice issued with VAT in the amount of 14 335.11:

This VAT was automatically calculated by the program from the amount of exports on top, at a rate of 18% (this rate is indicated in the product itself).

It remains to make sure that after this operation, a newly created invoice with VAT in the amount of 14,335 rubles 11 kopecks appeared in an additional sheet of the sales book for the 1st quarter.

To do this, go to the assistant for VAT accounting for the 1st quarter and open the "Sales Book":

In the report settings ("Show settings" button), specify "Generate additional sheets" for the current period:

We generate a report, open "Additional sheets for the 1st quarter of 2016" and see our invoice obliging us to pay 14,335 rubles and 11 kopecks to the budget:

But not everything is so scary. After all, simultaneously with the non-confirmation of exports, we have the right to offset the incoming VAT. This fact will also be reflected in an additional sheet, but already in the purchase book.

But first, we go to the VAT accounting assistant for the 3rd quarter (it was in this period that 181 days came from the date of export and the export acquired the status of unconfirmed) and open the formation of purchase book entries:

Set the item "Submitted for VAT deduction 0%" and press the button "Fill out the document". The tabular part "Acquired Values" was automatically filled in:

We post the document, and then open the VAT accounting assistant for 1 quarter. From here we go to the shopping book:

In the settings (button "Show settings"), specify the item "Generate additional sheets" for the current period:

We generate a report, open the "Additional sheet for the 1st quarter of 2016" and see that the incoming invoice with VAT in the amount of 3,050 rubles and 85 kopecks was reflected here:

Total VAT payable for the 1st quarter according to the report "VAT Accounting Analysis" will be 11,284 rubles and 26 kopecks.

The sale of goods for export in 1C 8.3 implies the sale of goods with a VAT rate of 0%.

To get this opportunity in the 1C Accounting program, you need to make a small adjustment.

This setting must be made in the Accounting policy of the organization. We go to the directory "Organizations" (menu "Main" - then "Organizations"), then select the desired organization and click on the link at the top of the "Accounting policy" window.

If the Accounting Policy for the current year has already been set, you need to go into it. If the Accounting Policy has not yet been established for the new period (year), accordingly, we create a new one.

Click the "Create" button. The Create Accounting Policy window will open. We will need a section for setting up taxes and reports. The link to it is at the bottom of the window:

We save the settings. Now all documents related to VAT accounting will have a column in the tabular section for selecting the accounting method.

Receipt of goods intended for export.

Let's create a new one (Main menu "Purchases" - "Receipt (acts, invoices)".

Select "Counterparty" and add the product to the tabular section. Set the “ ” column to “Blocked until 0% confirmation”. This method of accounting means that the goods are purchased for export and VAT deduction can be made only in case of confirmation or not confirmation of export sales.

And click "Submit". Postings do not yet differ from regular receipt postings:

Sale of goods for export

Let's create an invoice (Main menu "Sales" - "Implementation (acts, invoices)".

Fill in the details of the header and rows of the tabular part. The VAT rate is set to 0%. In the contract with the counterparty, we indicate the currency of settlements:

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We get the following document:

Now we need to consider two options for further action:

• Export confirmed;
• Export not confirmed.

Export confirmation.

By law, exports must be confirmed no more than 180 days in advance.

Let's go to the "Operations" menu, then in the "" section, select the link "VAT Regulatory Operations". In the window that opens, click the "Create" button and select "Confirmation of the zero VAT rate" from the list. In the window for creating a new document, set the date, for example, 05/05/2016, and click the "Fill" button. A line will appear with our "null" implementation. The 'Event' column will indicate that the 0% rate has been confirmed:

After the document is processed, we have the right to offset the input VAT. We will do this at the close of the month, or rather, the second quarter using the “Closing of the month” processing:

Let's create the operation shown in the figure:

When you click the "Fill document" button, the tabular part is filled in automatically. We post the document, form the book of purchases for the 2nd quarter and see that the deductible amount was reflected:

When the export is not confirmed

Now let's say that in 180 days we were unable to collect the necessary documents and confirm the export. In this case, in 1C 8.3 we also create the regulatory document “Confirmation of the zero VAT rate” (I will use the same one, I will only distribute it and change the date, for example, to 08/09/2016).

But now in the Status column you need to indicate that the 0% rate is not confirmed:

In this case, it is required to fill in the details of the “Other expenses item” header, and we see that the amount has appeared in the “VAT” column. When posting a document, the program automatically creates an invoice.

The export sale of goods is processed in 1C with a zero VAT rate and has its own specifics. For the correct registration of export, it is necessary to make some settings in the accounting policy of the seller organization. Let us consider in detail the process of setting up and implementing on the basis of the program. We go to the “Main” menu tab, find the “Organizations” section, select the required one (if accounting is maintained for several organizations, for example, outsourced through 1C-online) and open “Accounting policy”. You can make changes to the accounting policy setting for the current period. Or create a new entry for the next period (year), depending on when it is supposed to sell the goods for export. Consider the example of creating a new one. When you click on the "Create" button, a window with settings will open. At the moment, I'm interested in the item "Setting taxes and reports", which is located at the bottom of the window in the form of a hyperlink:

Press and get into the menu of this setting. Go to the "VAT" tab.

There are two checkboxes to check:

Separate accounting of input VAT is maintained.

Separate VAT accounting by accounting methods.

After that, the setting is saved. In connection with the installation, all created documents will have a separate column for specifying the method of accounting.

Now let's go to the "Purchases" menu tab, the "Receipts (acts, invoices)" journal and form the "Receipt of goods and services" document. Fill in the fields in the standard way:

Counterparty.

• Invoice for payment (if issued earlier).

  The tabular part is filled with nomenclature units indicating the quantity and cost.

In order for the program to recognize that an export product is being purchased, you need to set the value “Blocked until 0% confirmation” in the “VAT accounting method” column.

We look at the movement of the document in accounting and tax accounting. Postings are no different from normal receipts:

Now the item can be sold. Go to the menu tab "Sales", the magazine "Implementation (acts, invoices)". We create a new implementation. All fields of the document are filled in in a standard way, with the exception of the contract. The VAT rate should be 0%. Let's take a closer look at the completion of the contract. We go to the counterparty card and create an agreement:

Type of contract - with the buyer.

Price in - specify the currency (USD or EUR) in which the calculations will take place.

Payment in - is indicated in the same way:

After filling, click "Record and close" and select this contract for implementation. The price, total amount and VAT are automatically recalculated at the rate of the selected currency. Also, in the "Settlements" field, currency accounts (62.21 and 62.22) are reflected:

Export confirmation.

Export failed.

The legislation of the Russian Federation provides for a period of no more than 180 days for confirmation and collection of export documents. Suppose a set of documents has been prepared and the export has been confirmed. This must be reflected in the 1C program. To do this, go to the “Operations” menu tab, find the “Period Closing” section and select the “VAT Regulatory Operations” item. Create a new document with the type "Confirmation of the zero VAT rate".

In the confirmation form, you must set the current date and click the "Fill" button. The created implementation with the export product will appear in the tabular section. And in the column "Event" will be displayed "Confirmed rate 0%".

We post the confirmation document and accept the input VAT for deduction. This is done at the close of the month (or quarter) by processing the “Closing of the month”. We go to the “VAT Accounting Assistant”, set the period and in the “Regulatory Operations” section select “Generate Purchase Book Entries (0%)”. In the drop-down list, click "Open operation":

After that, the document "Formation of purchase book entries" opens. We press the "Fill in the document" button, and in the tabular part on the "Acquired values" tab, information about the documents for the export goods will automatically appear. Namely: who is the supplier, purchase document, shipping document, status, type of value, and so on:

We post the document and generate the report "Book of purchases" for the same period (quarter). The report will reflect the amount of VAT accepted for deduction.

Now consider the situation when the export is not confirmed (the reason may be that they did not meet the deadline of 180 days). This must also be reflected in the 1C program. Similarly, we create the document "Confirmation of the zero rate". Set the current date and press the "Fill" button. The implementation document will appear in the tabular section. In the "Event" column, set "0% rate not confirmed".

How to form the export of goods in program 1 C Accounting 8.3

The need to confirm the zero VAT rate appears for the seller when the goods are sold for export. In this case, value added tax is not paid (in terms of accounting - "taxed at a rate of 0%").

True, you need to collect a package of documents confirming the legality of this operation. Note that in 1C these documents are not registered; they are presented to the tax office along with the VAT return.

There is a certain period for the preparation of all necessary documentation - 180 days.

If documents are not collected during this time, VAT will have to be paid.

Consider the sequence of actions in 1C Accounting 8.3 to confirm the zero VAT rate:

• Set up an accounting policy
• Correctly register goods intended for export
• Correctly arrange the sale of goods for export
• Generate a document "Confirmation of the zero VAT rate"
• Create a shopping book

Setting up an accounting policy

Setting up accounting policies in 1C 8.3 is simple - turn on the appropriate checkboxes in the VAT section (Fig. 1). The main thing to remember is that after changing the accounting policy, you will have to retransmit all documents.

Registration of receipt and sale of goods

After enabling the checkboxes in the Receipt of goods and services documents, the column "VAT accounting method" appears. In our case, select the option "Blocked until 0% confirmation" (Fig. 2). The choice of this method is the main feature when registering the receipt of goods intended for resale for export.

Do not forget to register the supplier's invoice and check the posting of the incoming invoice (Fig. 3).

When purchasing goods from a supplier, we pay not only for the goods themselves, but also pay tax (VAT), which we have the right to deduct in the future (that is, reduce the amount of VAT on sales that we pay to the budget). In our case, “in the future” means “on confirmation of the zero rate”.

In all registers, VAT is still blocked (Fig. 4).

We make out in 1C the sale of goods with a zero rate (Fig. 5).

In the contract, you must select the currency. In this example, calculations are made in USD (Fig. 6), the price in the delivery note is also indicated in currency.

Confirmation of the zero VAT rate in 1C 8.3

Now we call the VAT accounting assistant (Fig. 7). Here we are interested in two sections - "Confirmation of the zero VAT rate" and "Formation of the purchase book (0%)".

First, we try to fill in the tabular part of the document "Confirmation of the zero rate ..." (Fig. 8). If the sales documents at the rate of 0% are filled out correctly, they will automatically be included in the document.

The user only needs to select the appropriate sign ("confirmed" / "not confirmed"). We set the event “Confirmed rate 0%”, post the document and check the postings.

In this case, there are no accounting entries, but there are movements in VAT accounting registers. There is one entry in the register “VAT on sales 0%” (Fig. 9).

In the register "VAT presented" - two entries (Fig. 10).

Formation of VAT purchase book entries at a zero VAT rate

It is on the movements of the registers that the program analyzes the status of VAT accounting. If we now create a shopping book, then the necessary entry will automatically appear in it (Fig. 11).

The entries generated in the 1C document “Formation of purchase book entries (0%)” show that the VAT paid by us when purchasing goods intended for export has been successfully deducted.

What to do in 1C if the VAT rate is not confirmed

In conclusion, briefly about the actions in 1C 8.3 at an unconfirmed rate. In this case, VAT will have to be written off to other expenses. The write-off is performed by the same document "Confirmation of the zero rate" (Fig. 13)

But unlike the first option, in this case, postings are generated (Fig. 14) and an invoice is registered, which is reflected in the sales book on the “Additional sheets” tab.

The VAT amount at the unconfirmed rate is calculated automatically at the rate of 18% (as specified when the goods were received). This amount can be reduced by the amount of VAT paid upon purchase (in our example, this is 18,000 rubles).

Source: programmer1s.ru

The 1C:Accounting 8 program automates VAT accounting for purchased goods sold using a 0% VAT rate (for export operations and similar cases). The 0% rate confirmation operation allows you to register the fact of confirmation or non-confirmation of the 0% VAT rate for such transactions. E.V. Baryshnikova, consultant, using practical examples, considers the procedure for accounting for export VAT in the program "1C: Accounting 8".

In accordance with paragraph 1 of Article 164 of the Tax Code of the Russian Federation, when carrying out operations for the sale of goods (products) for export, taxation is carried out at a rate of 0%, while the taxpayer is obliged to confirm his right to apply this rate. The taxpayer must provide a package of documents to confirm the right to apply the 0% rate no later than 180 calendar days, counting from the date the goods (products) were placed under the export customs regime. In the event that the taxpayer failed to confirm his right to apply the 0% tax rate within the established time limits, he is obliged to calculate VAT on the sales amount at the rate of 18% (10%).

Consider the procedure for recording export VAT accounting transactions in "1C: Accounting 8".

In the information register "Accounting policy of organizations" on the "VAT accounting" tab, you must set the flag "Organization sells without VAT or with 0% VAT". When this flag is set, the mechanism for using batch accounting is enabled, which is necessary for tracking sales batches with VAT and 0% VAT.

The procedure for user actions during export operations is presented in tables 1 and 2. It depends on whether the 0% rate is confirmed or not.

Table 1

The right to apply the 0% rate is confirmed by the taxpayer

	business transaction	Document / Report	VAT postings	Comment
		"Receipt of goods and services"	Debit 19.03 Credit 60.1
			Debit 68.02 Credit 19.03	The presentation of VAT for deduction is carried out if it is not known that the goods will be sold for export
	Formation of the book of purchases	"Book of purchases"
		"Sale of goods and services"	Debit 19.07 Credit 19.03
		"VAT Recovery"	Debit 19.03 Credit 68.02	The document is used if the supplier's VAT was previously deductible; restored VAT is reflected in an additional sheet of the purchase book for the period in which VAT was accepted for deduction
	The taxpayer received confirmation of the right to apply the 0% tax rate			In the tabular part of the document, in the "Event" column, select - "0% rate confirmed"
		"Creating Purchase Book Entries"	Debit 68.02 Credit 19.07
	Formation of the book of purchases	"Book of purchases"

table 2

The right to apply the 0% rate is not confirmed

	business transaction	Document / Report	VAT postings	Comment
	Receipt of goods (18% rate)	"Receipt of goods and services"	Debit 19.03 Credit 60.1
	Supplier's VAT is deductible	"Creating Purchase Book Entries"	Debit 68.02 Credit 19.03	The presentation of VAT for deduction is carried out if it is not supposed to be sold for export
	Formation of the book of purchases	"Book of purchases"
	Sales of goods for export (rate 0%)	"Sale of goods and materials and services"	Debit 19.07 Credit 19.03
	Recovery of VAT previously accepted for deduction	"VAT Recovery"	Debit 19.03 Credit 68.02	The document is used if the supplier's VAT was previously deductible; restored VAT is reflected in an additional sheet of the purchase book for the period in which VAT was accepted for deduction
	The taxpayer has not received confirmation of the right to apply the 0% tax rate	"VAT Zero Rate Confirmation"	Debit 68.22 Credit 68.02 Debit 91.02 Credit 68.22	In the tabular part of the document, in the "Event" column, select "0% rate not confirmed", in the "VAT rate" column, select the appropriate VAT rate for tax calculation. On the "Additional" tab, indicate the item of miscellaneous expenses
	VAT calculation	"Creating Sales Book Entries"		In the document, set the flag "On sale with a rate of 0%"
	Formation of the sales book	"Sales Book"		On the report panel, set the flag "generate additional sheets"
	Presentation of the amount of VAT to be deducted	"Creating Purchase Book Entries"	Debit 68.02 Credit 19.07	In the document, set the flag "Presented for deduction of VAT 0%"
	Formation of the book of purchases	"Book of purchases"		On the report panel, set the flag "generate additional sheets"

Example 1. Confirmation for the right to apply the 0% VAT rate is received

The LLC "RMS" organization carries out the sale of goods, including for export. On February 15, 2008, a consignment of goods for export was sold. On July 15, 2008, confirmation was received for the right to apply the 0% VAT rate.
RMS LLC purchased a consignment of goods for a total amount of 5,000,000 rubles. (including VAT 18% - 763,711.86 rubles). On February 15, 2008, a consignment of goods was sold for export.

To reflect the fact of the sale of goods, the document "Sale of goods and services" is used (main menu Sale -> Sale of goods and services).

In the tabular part of the document, when selling for export, in the column "% VAT" set the value - 0%.

When posting a document, postings are generated:

Debit 90.02.1 Credit 41.01 - the cost of goods was written off; Debit 19.07 Credit 19.03 - reflected VAT when sold at a VAT rate of 0%; Debit 62.01 Credit 90.01.1 - reflected the proceeds from the sale of goods; Debit 62.01 Credit 62.01 - an advance payment from the buyer has been credited (the entry is generated in the event of an advance payment from the buyer for the goods).

In accordance with paragraph 3 of Article 172 of the Tax Code of the Russian Federation, the VAT amounts presented by the supplier for goods sold at the 0% VAT rate can be claimed for deduction after confirmation of the right to apply the zero rate.

Confirmation of the right to use must be received by the taxpayer within 180 days from the date of implementation.

In the event that the VAT presented by the supplier was previously accepted for deduction, then upon the sale of a consignment of goods for export, it is necessary to carry out an operation to restore VAT. The document is filled in automatically if there are amounts to be recovered.

Debit 19.03 Credit 68.02 - restored VAT, previously accepted for deduction.

Recovered VAT amounts are reflected on an additional sheet of the purchase book for the period in which VAT was accepted for deduction. To do this, in the "VAT Recovery" document, you must set the "Record additional sheet" flag and indicate the corrected period in the corresponding column, and when generating the "Purchase book" report, set the "generate Additional sheets" flag and set the period (for the current or corrected).

If the supplier's VAT was not accepted for deduction earlier, the "VAT Recovery" document is not used.

The fact of receiving confirmation of the right to apply the zero rate is registered in the system by the document "Confirmation of the zero VAT rate" (main menu Sale -> Maintenance of the sales ledger -> Confirmation of the zero VAT rate). By clicking the "Fill" button, data on all sales transactions are entered in the tabular part of the document using the 0% VAT rate. According to the conditions of the example, the tabular part of the document will reflect data on the consignment of goods sold for export on February 15, 2008 (see Fig. 1).

Rice. one

In the "Event" column, to confirm the right, you must select the value "Confirmed rate 0%" (by default, the system itself determines this value, if necessary, the user edits the value of this column).

When posting, the document does not generate postings to confirm the 0% rate.

To reflect in the Purchase Book the amounts of VAT presented by the supplier for goods sold at a rate of 0%, you must use the "Building the Purchase Book" document (main menu Purchase -> Maintaining the Purchase Book -> Generating the Purchase Book).

The document has two modes:

• acceptance of VAT for deduction on valuables used for transactions subject to VAT at rates of 18%, 10%, etc., except for the rate of 0%;
• acceptance of VAT for deduction on valuables used for transactions subject to VAT at the rate of 0%.

The choice of the mode is carried out using the flag "Presented VAT deductible 0%" - if it is set, the mode associated with the application of the VAT rate of 0% on sales is used. The document is filled in automatically by clicking the "Fill" button - see fig. 2.

Rice. 2

When posting, the document generates postings:

Debit 68.02 Credit 19.07 - VAT is presented for deduction.

To form the Purchase Book, the "Purchase Book" report is used (main menu Purchase -> Maintenance of the Purchase Book -> Purchase Book).

Example 2. Confirmation of the right to apply the 0% VAT rate has not been received within 180 days

The LLC "RMS" organization carries out the sale of goods, including for export. On February 15, 2008, a consignment of goods for export was sold. Within 180 days, the organization did not receive confirmation of the right to apply the 0% VAT rate.

If it is impossible to confirm the application of the 0% VAT rate, the taxpayer is obliged to charge VAT on sales. For this purpose, the document "Confirmation of the zero VAT rate" is used. On the "Implementation Documents" tab, in the "Event" column, select the value - "0% rate not confirmed". The determination of the amount of VAT depends on the selected option for calculating VAT in the "Accounting Policy of Organizations".

To determine the amount of VAT, it is possible to use two options (see Fig. 3):

• VAT is allocated from revenue;
• VAT is calculated from above.

Rice. 3

Due to the fact that the Tax Code of the Russian Federation does not clearly establish the procedure for calculating VAT if it is impossible to confirm the legality of applying the 0% VAT rate, the choice of the VAT calculation option is at the discretion of the user.

On the "Additional" tab, you should specify the item of miscellaneous expenses.

When posting, the document generates postings:

Debit 68.22 Credit 68.02 - VAT charged on sales; Debit 91.02 credit 68.22 - the amount of VAT was written off for expenses.

The amount of accrued VAT must be reflected in the sales book - for this, you must use the "Formation of the Sales Book" document, indicating the corrected period in the appropriate columns and the need to reflect this operation on an additional sheet of the sales book.

The amount of VAT presented for deduction must be reflected in the purchase book - for this you need to use the document "Formation of the Purchase Book".

When filling out the VAT Declaration, the amounts of tax at a rate of 0% are divided by operation codes. Filling in data with distribution by codes is carried out manually.