Ks 2 amount including VAT without. How to indicate in KS2 from IP that there is no VAT

I can’t find it myself (The only thing I understood is that the customer asks for the KS-2 form to be provided without the amount of VAT, this is legal, but what document confirms this is very short and not clear, to be honest...

According to the Resolution of Rosstat (given below in the recommendation), forms KS-2 and KS-3 and the procedure for filling them out were approved. According to this procedure, the KS-2 form does not provide lines (columns) for filling in the VAT amount. This document indicates only the total cost of the work performed; on its basis, revenue from the sale of services (work) is determined, excluding VAT. That is, the “Total” line of the KS-2 form reflects the total cost of work excluding VAT. But in the KS-3 form, in addition to the “Total” line, there are lines “VAT Amount” and “Total with VAT”. Consequently, the indicator of the amount of VAT on the cost of work performed can only be filled out in form KS-3, and in form KS-2 the amount of VAT is not reflected. For examples of filling out forms KS-2 and KS-3, see the links http://www.1gl.ru/#/document/118/17371/?step=19, http://www.1gl.ru/#/document /118/26590/?step=21).

Rationale

1. Legal frameworkResolution of Rosstat, Goskomstat of Russia dated November 11, 1999 No. 100 On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work

Certificate of acceptance of completed work (form No. KS-2)

It is used for acceptance of completed contract construction and installation work for industrial, residential, civil and other purposes. The act is drawn up on the basis of the data from the Logbook of work performed (form No. KS-6a) in the required number of copies. The report is signed by authorized representatives of the parties having the right to sign (the work manufacturer and the customer (general contractor). Based on the data in the Certificate of Acceptance of Work Completed, a Certificate of Cost of Work Completed and Expenses (Form No. KS-3) is filled out.

Certificate of cost of work performed and expenses (form No. KS-3)

Used for settlements with the customer for work performed. The certificate is drawn up in the required number of copies. One copy is for the contractor, the second is for the customer (developer, general contractor). The Certificate is provided to the financing bank and investor only upon their request. The work performed and costs are reflected in the Certificate based on the contract value. A certificate in form No. KS-3 is drawn up for construction and installation work performed in the reporting period, major repairs of buildings and structures, and other contract work and is presented by the subcontractor to the general contractor, and by the general contractor to the customer (developer). The cost of work performed and expenses includes the cost of construction and installation work provided for in the estimate, as well as other costs not included in unit prices for construction work and in price tags for installation work (increasing costs of materials, wages, tariffs, costs of operating machines and mechanisms, additional costs when carrying out work in winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and in similar areas, changes in the conditions for organizing construction, etc.). In column 4, cost works and costs are indicated on an accrual basis from the beginning of the work, including the reporting period. In column 5, the cost of work and expenses is indicated on an accrual basis from the beginning of the year, including the reporting period. Column 6 highlights data for the reporting period. The data is provided for the construction as a whole, highlighting data for each included facility (start-up complex, stage). The Certificate, at the request of the customer or investor, provides data on the types of equipment related to the construction (start-up complex, stage) for the installation of which started in the reporting period. In this case, column 2 indicates the name and model of the equipment, and columns 4,5,6 - data on the installation work performed. The “Total” line reflects the total amount of work and costs excluding VAT. The VAT amount is indicated on a separate line. The “Total” line indicates the cost of work performed and expenses, including VAT.

2. Help baseMemo to form No. KS-2. Certificate of acceptance of completed work

Why do you need accounting?

The contractor's KS-2 act confirms the acceptance of the work by the customer and the transfer of all risks to him. Based on this document, the contractor recognizes revenue from the sale of work.

From the customer:
– confirms the acceptance of construction work for VAT deduction;
– reflects construction costs that are included in the initial cost of the property.

August 17, 2016

When concluding a construction contract, organizations often have problems with deduction for value added tax.

Tatiana Bystrova,
leading
accountant-consultant
Intercomp

The calculation of VAT by the contractor depends on the specifics of the calculations described in the contract with the customer.

In accordance with paragraph 1 of Art. 167 of the Tax Code of the Russian Federation, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7 - 11, 13 - 15 of this article, is the earliest of the following dates:

day of shipment (transfer) of goods (works, services), property rights;
day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

According to the first paragraph of clause 6 of Art. 171 of the Tax Code of the Russian Federation, tax amounts presented to the taxpayer by contractors (developers or technical customers) when they carry out capital construction are subject to deductions.

According to paragraph 1 of Art. 720 of the Civil Code of the Russian Federation, the customer is obliged, within the time frame and in the manner prescribed by the contract, with the participation of the contractor, to inspect and accept the work performed (its result), and if deviations from the contract are discovered that worsen the result of the work, or other shortcomings in the work, immediately report this to the contractor.

The parties sign a transfer and acceptance certificate, on the date of signing, in accordance with the letter of the Ministry of Finance of the Russian Federation dated May 18, 2015 No. 03-07-RZ/28436, the VAT base is determined, and an invoice must be issued no later than five calendar days.

According to paragraph 4 of Art. 753 of the Civil Code of the Russian Federation, delivery of the result of work by the contractor and its acceptance by the customer is formalized by an act signed by both parties. If one of the parties refuses to sign the act, a note to this effect is made in it and the act is signed by the other party.

The KS-2 act form is used by the parties to document the fact of acceptance of fully completed or construction and installation work or their completed stages; a certificate of the cost of work performed and expenses is drawn up in the KS-3 form.

Postpayment is provided for in the contract	Prepayment is provided for in the contract
The moment of determining the VAT base
	1. The contractor received an advance payment under the contract on June 15 and calculated VAT on the amount of the advance received based on clause 1 of Art. 167 Tax Code of the Russian Federation
2. The customer accepted the work and signed the acceptance certificate:

the VAT tax base is formed by the contractor in the second quarter	the tax base for VAT is formed by the contractor from the entire cost of work, VAT paid on the advance is deducted in the second quarter

the VAT tax base is formed by the contractor in the third quarter

The procedure when the customer does not sign the acceptance certificate subject to the completion of construction and installation work is reflected in the Letter of the Ministry of Finance dated 02.02.15 No. 03-07-10/3962.

Officials believe that for VAT purposes in this case, the date of formation of the taxable base for the tax will be the date of entry into force of the court decision proving the fact of complete completion of construction and installation work by the contractor.

A contradictory opinion was expressed in the Letter of the Ministry of Finance dated March 20, 2015 No. GD-4-3/4428@. We are talking about the possibility of deducting VAT on construction and installation work performed until the end of capital construction, if these works are collected on account 08 “Investments in non-current assets”, and the contractor issues documents on a monthly basis.

The Letter of the Federal Tax Service of Russia dated January 20, 2016 No. SD-4-/609@ concluded that the capitalization of work as non-current assets does not prevent the deduction of VAT.

In the above-mentioned letter, representatives of the tax service changed the unambiguous wording set out, for example, in the Letter of the Federal Tax Service dated 06.21.13 No. ED-4-3/11246@ on the correctness of the monthly calculation of VAT by the contractor, issuance of an invoice and the acceptance of the declared tax amounts by the customer for deduction by more ambiguous.

In particular, it is stated that account 08 includes the results of work, that is, the final version of the asset for the construction of which the contract was concluded, and invoices are presented in accordance with clause 3 of Art. 168 of the Tax Code of the Russian Federation, this means that there is a transfer of ownership.

Experts from the Ministry of Finance and the judiciary believe that the Contractor certainly forms the taxable base for VAT when drawing up forms KS-2 and KS-3 on a monthly basis (for example, Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 24, 2011 in case No. A39-1488/2010), the customer however, it is unlikely that he will be able to accept tax deductions on such documents without any problems (Letter of the Ministry of Finance of the Russian Federation dated 07.11.11 No. 03-07-11/299).

That is, if the contract does not directly indicate the phased delivery of work, the monthly unified forms KS-2 and KS-3 do not confirm the fact of acceptance of the work, but advance them, and even if there is an invoice, it will still be difficult to deduct such VAT .

Still have questions? Contact the Reception of Intercomp Experts.

The basis for payment by the customer for work performed is the KS-Z certificate. We tell you what the unified form KS-3 is and how to fill it out.

What is a KS-3 certificate?

The unified form under OKUD number 0322001 “Certificate of the cost of work performed and expenses” is an integral part of the documentation for the acceptance by the customer organization of construction, installation and repair work performed by the contractor. Based on the certificate, final settlements are made between the customer and the contractor. The form is approved and regulated by Resolution of the State Statistics Committee of Russia No. 100 of November 11, 1999.

Upon completion of construction and installation work, as well as major repairs of buildings and structures, etc., the contractor provides the customer organization with the following package of documents:

The final cost value indicated in KS-3 must correspond to the total in the KS-2 act or several acts. The customer cannot fulfill his payment obligations to the contractor if he does not have a signed certificate.

A certificate is drawn up on the basis of the contract (government contract, agreement) and the KS-2 act in two copies, one copy for each of the parties. If a third party (investor) took part in the construction project, then upon request the contractor provides a document for it as well.

Form of the unified form KS-3

Form KS-3: sample filling in 2018

All data that is entered is directly related to the cost and expenses of the repairs, installation, construction, etc. performed. The certificate also includes costs not previously taken into account in the estimate documentation and contract, such as:

an increase in wages for the contractor’s employees, which entailed an increase in contributions to extra-budgetary funds;
increase in the cost of building materials;
movement in the price level for rental of equipment and machinery involved in the performance of contract services;
additional payments and allowances for hazardous working conditions and employment in the Far North;
other unplanned expenses that adjusted the final cost.

Since the form is standardized and unified, the contractor does not have the right to make adjustments to it when filling it out, including changing the number of lines.

A certificate of the cost of work performed and expenses can be applied not only to the entire construction project, but also to its constituent parts. In this case, it is also necessary to indicate the full cost of the entire construction project.

Is VAT indicated in form KS-3? The customer requests no VAT line.

Fill out the title section.

In order to fill it out correctly, you first need to enter the data in the title part of the form:

information about the customer, contractor and investor (if necessary) - full name and standard contact information;
code from the all-Russian OKPO classifier;
name and address of the construction site;
details of the contract (agreement), which is the basis for the construction;
current number and date of KS-3, as well as the reporting period during which construction was carried out (repair, installation, etc.).

Step 2. Fill out the table.

After completing the header, you must fill out the tabular part of the form in the following columns:

Number in order.
Detailed description of the type of work, object and specific stage, equipment, materials. If such a condition is provided for in the contract and design and estimate documentation, then it is possible to differentiate the work performed by the types of technical equipment used.
Work type code (if available).
Cumulative price.
The cost determined by the contractor at the beginning of the reporting period (year).
The total cost of the completed contract for the reporting period established by the contract.

At the end of the tabular part, values are entered in the “Total” lines - the final amount of construction (repair, installation) performed with allocated VAT at the rate established for the contractor in accordance with current legislation, as well as the cost including VAT.

Step 3. We certify the document.

At the end of the document, the signatures of the responsible persons from both the contractor and the customer are affixed, and the certificate itself is certified by the seals of the organizations.

Sample filling KS-3

Form KS-3. A certificate of the cost of work performed and expenses is a primary accounting document used to make payments between the contractor and the customer of construction work. The unified form of the form was approved by Resolution of the State Statistics Committee of the Russian Federation No. 100 dated November 11, 1999. Form code according to OKUD 0322001.

Filling out the certificate by construction organizations is due to the need to display the costs of construction and installation work in accounting. The basis for drawing up a certificate in form KS-3 is the data from the log of work performed in form KS-6. The cost of work in the certificate is displayed according to the prices previously agreed upon by the parties.

KS-3. Certificate of cost of work performed and expenses

The total cost of construction work includes:

costs of carrying out this type of work, taking into account the increase in the cost of building materials used in their implementation;
costs incurred as a result of the operation of various types of mechanisms, machines, and equipment;
wage costs for employees performing this type of work;
the amount of bonuses paid for work above the norm, in conditions dangerous to the health and life of the employee, etc.

The cost of work and the amount of costs for performing work in the KS-3 form is displayed both for the construction as a whole and for an individual facility (construction stage or start-up complex). In addition, costs are displayed for each individual type of equipment used in performing work, specifying the name and model of the equipment used. It is worth noting that this information is entered at the request of the customer. The main information displayed in the help is:

names of all parties under the contract for construction work (customer, contractor, investor organization), their addresses and contact details;
full address of the construction site;
information about the contract (date of preparation and registration number);
a list of construction and installation works that the contractor is obliged to perform according to the contract;
the total amount of work and costs including and excluding VAT. It should be noted that the VAT amount is displayed on a separate line.

The certificate in form KS-3 is drawn up in a number of copies equal to the number of parties to the agreement. In most cases, the document is drawn up in two copies - one each for the customer and the performer of the work.

How can a contractor fill out KS-3 on his own?

Certificate of cost of work from costs form KS-3

Notes, certificates

A certificate of the cost of work performed and expenses, form KS-3, is an appendix to the act, form KS-2, which are filled out in relation to the delivery and acceptance of construction and installation work.

This certificate is an explanation of the acceptance certificate for completed work, form KS-2, with the help of which the contractor reports to the customer on completed construction or installation work.

Unified form No. KS-3 - form and sample

The certificate explains the costs incurred and indicates the detailed cost of the work.

The difference between the KS-3 certificate and the KS-2 certificate is that all amounts in the certificate are indicated with VAT. While in the act the amounts are written without taking into account tax.

The KS-3 form includes all costs incurred during the reporting period, included in the estimate documentation, as well as related costs that were not taken into account anywhere in advance. The latter include increasing wages for employees, increasing purchase prices for building materials and other unforeseen expenses.

The contractor fills out the certificate of completed work KS-2 and the certificate for it KS-3 and provides it personally to the customer (if they work directly) or to the subcontractor.

If it is necessary to accept hidden work, then a hidden work report is drawn up.

We also offer to download the acceptance certificate for completed work.

Sample of filling out a certificate of cost of work, form KS-3

Instructions for filling out the KS-3 form:

Investor: details of the organization sponsoring the construction and installation work are filled in, the field is filled in if necessary and if there is an investor.

Customer: details of the organization that ordered the work.

Contractor: details of the organization that performed the construction or installation work.

Construction site: name and address of the facility where construction is taking place.

Contract agreement: number and date of this document.

Reporting Period: The time period for which the contractor reports.

The table provides a list of work performed and costs, indicating their name, cost from the beginning of the work, from the beginning of the year and in the reporting period.

As stated above, all amounts must include value added tax.

Based on the results of the table, the total amount spent is displayed, and the tax amount is also highlighted in a separate line.

Representatives of the customer and contractor sign the completed KS-3 certificate form, and also affix the seals of their organizations.

Description of the situation: Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100 “On approval of unified forms of primary accounting documentation for accounting of work in capital construction and repair and construction work” approved the form KS-2 “Act of acceptance of completed work”. The allocation of the VAT amount in the KS-2 form is not provided.

In accordance with paragraph 4 of Art. 168 of the Tax Code of the Russian Federation in settlement documents, including in registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding amount of tax is allocated as a separate line.

Question: What risks will the company have if the act of acceptance of work performed (form KS-2) does not contain VAT accrued on the amount of costs?

Answer: In accordance with Part 1 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, each fact of economic life is subject to registration as a primary accounting document.

According to clause 12 of Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (as amended on December 24, 2010), all business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.

When documenting work performed (services provided), an organization can use unified forms of acts or forms of acts developed independently and approved by accounting policies.

Thus, in capital construction, standard forms of primary documents approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100 “On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work” can be used to document the work performed, namely the act on acceptance of work (form KS-2) and a certificate of the cost of work performed and expenses (form KS-3).

The procedure for applying tax deductions is regulated in Art. Art. 171 and 172 of the Tax Code of the Russian Federation.

In accordance with paragraph 6 of Art. 171 of the Tax Code of the Russian Federation, tax amounts presented to the taxpayer by contracting organizations (customers-developers) when they carry out capital construction, assembly (installation) of fixed assets are subject to deductions. According to paragraph 5 of Art. 172 of the Tax Code of the Russian Federation, deductions of these tax amounts are made in the manner established by paragraph. 1 and 2 paragraphs 1 art. 172 of the Tax Code of the Russian Federation.

Clause 1 of Art. 172 of the Tax Code of the Russian Federation establishes that tax deductions are made on the basis of invoices issued by sellers when the taxpayer purchases goods (work, services), property rights, or on the basis of other documents in the cases provided for in paragraphs 3, 6 - 8 of Art. 171 Tax Code of the Russian Federation. Tax amounts presented to the taxpayer are subject to deductions, after acceptance for accounting of purchased goods (works, services), property rights in the presence of relevant primary documents.

In accordance with paragraph 1 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (work, services), transferring property rights, the seller, in addition to the price (tariff) of the goods (work, services) sold, transferred property rights, is obliged to present the corresponding amount of tax for payment to the buyer. According to paragraph 4 of Art. 168 of the Tax Code of the Russian Federation, the amount of tax must be highlighted as a separate line in settlement documents, primary accounting documents and invoices.

It should be noted that form KS-2 “Act of acceptance of completed work”, approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100, does not provide for the allocation of the amount of VAT. For payments for work performed, the unified form KS-3 “Certificate of the cost of work performed and expenses”, approved by the same Resolution, is used.

In this case, in the certificate of the cost of work performed and expenses (form KS-3), the line “Total” reflects the total amount of work and expenses excluding VAT, the amount of VAT is indicated on a separate line, the line “Total” indicates the cost of work performed and expenses, taking into account VAT. The certificate is used for settlements with the customer for work performed. One copy is drawn up for the contractor, the second for the customer (developer, general contractor).

Thus, the legislation does not require the VAT amount to be highlighted as a separate line in the acceptance certificates for completed work. Consequently, failure to highlight in acts forms KS-2 The VAT amount in a separate line cannot serve as a basis for refusing the taxpayer to apply tax deductions.

Thus, in the Resolution of the Federal Antimonopoly Service of the Moscow District dated November 29, 2006 N KA-A40/11617-06, the court did not accept the tax inspectorate’s argument about the failure to highlight form KS-2 VAT in the submitted acts of completed work, since form KS-2 “Act of acceptance of completed work” ” is used for the acceptance of completed contract construction and installation work and the allocation of the amount of VAT in the KS-2 form is not provided, provided that the taxpayer complies with the procedure for applying tax deductions established by the Tax Code of the Russian Federation.

An act of form KS-2 is drawn up when the contractor has filled out a form for a certificate of completion of work and has completed all construction and installation work, and the customer does not have any claims against him. After the customer approves the work, the contractor, based on the data from this document, draws up a Certificate of the cost of work performed and expenses (act form KS-3). After which the customer, based on this certificate, pays the contractor. Certificate of acceptance of completed work, form KS-2: form download Form KS-2 consists of a title part and a table. Title part. The act of acceptance of completed work is two-sided: it is filled out by the contractor and the customer. The “Investor” line is filled in as directed by the Customer. Therefore, even if an investor appears in the agreement, he does not sign this act.

Is it necessary to indicate VAT in KS-2

The customer asked each KS-2 to write down the VAT, which turns out to be a total amount that is 24 kopecks more than the signed SSR.

Question: can these 24 kopecks be removed somehow? or now just re-sign all the estimates and the contract? Thank you.
due to volumes or material prices.

Info

In general, this is not the case...when VAT is rounded up. this must be said to those who developed the MDS...

with idiotic (in my opinion) rounding rules veronika-2, please remind me about MDS..

VAT in ks-2 and ks-3

If I hire you, I will pay you 1,100,000 rubles, but the state will not return anything to me, since you are without VAT, so I will enter into an agreement with you for 1,000,000 rubles, so that the building will cost me 1,000,000 rubles. » That's the problem.
If it was possible to include VAT compensation in KS-3, then the state would compensate the customer for these costs.

And so it turns out that we buy materials with VAT and pay this VAT at the expense of our profits ((((Multi-million dollar contract, I don’t want to lose it! So I can’t understand why I can include VAT compensation in the estimate under the simplified tax system, but in the KS- 3 no.
Somehow it's not fair. abk63 Date: Thursday, 07/31/2014, 07:01 | Message # 22 Estimator Orenburg Awards: 358 Group: Verified City: Orenburg Messages: 17522 Reputation: 502 Status: Offline Quote Stesh () So I can’t understand why I can include VAT compensation in the estimate under the simplified tax system, but not in KS-3 .
Somehow it's not fair.

Is it necessary to indicate VAT in KS-3 if the individual entrepreneur is a defaulter?

The “Work Completed” column has the following required columns: 6 - the amount of physical volume of work performed in the appropriate units of measurement (see.

column 5) ;7 - price per unit of work performed in rubles. according to SNIP; 8-cost of work performed (multiplying the corresponding cells of columns 6 and 7).

Attention

The cost of work performed is taken into account in KS-2 without VAT.

Based on KS-2, form KS-3 is drawn up, these primary documents are filled out and considered as a whole.

KS-3 confirms the cost of all work performed by the contractor.

The contractor cooperates with an organization operating without VAT

KS-2, with 100% closure, does not agree with what was specified in the contract, determined on the basis of the Roksi SSR, we did the same with one customer in KS-2, VAT was not indicated. I have another stupid question in KS-3 when we closed another act but in another month the first closure goes down the line below? Rinara_sama, it is at the customer’s discretion whether to indicate all acts or everything in one line. For example, I demand in KS-3 a division only by projects (if there are several of them in the contract).
and if there is one project - one drain. =)

Added (08/12/2014, 1:30 pm) Rinara_sama, do you know why VAT is not required in KS-2? in Resolution 100 in standard forms in KS-2 there is no VAT, in KS-3 there is.

Based on this, my customers demand cleaning

VAT from KS-2 =) may be useful to someone, I’m confused by this question, whether VAT should be indicated in KS-2 or not.

VAT - 0.0. The inspectors write: Based on the data from Act KS-2, certificate KS-3 is filled out, while the primary accounting document - Act KS-2 contains mutually exclusive positions regarding VAT accounting.

Certificate KS-3 was not filled out in accordance with act KS-2 in terms of accounting for the amount of VAT.

Thus, at the stage of concluding and executing a government contract, the structure of the formation of the contract price, which is its essential condition, was changed in terms of accounting for VAT in the government price.

contract.

How to indicate in KS2 from IP that there is no VAT

And don’t hesitate to insert justifications into the text - number of the letter of the Russian Federation P/S/ usually we simply deliberately forget about VAT in NR and JV for small amounts... in order to save our nervous system... Then the design turns out to be quite readable and does not raise unnecessary questions.. And how “ more beautiful" to index? By cost items or at the end of the estimate? Added (03/13/2009, 08:05) The object is worth several million... It’s a pity to lose, but you don’t go over the limit for sleep? Yes, but if the account is in the millions... do everything according to the letter... indexing according to Art. cost always gives a large amount... compensation for NR and SP VAT - then according to the sections... I have a Grand. I set limited ones by sections. But VAT is not displayed by sections. Only the tail(((Framework contract. The price is established by the contract.
KS-2, a certificate of the cost of work performed and expenses in form No. KS-3, which indicates, among other things, the estimated (contractual) cost of work performed, their name and volume).

In this case, the contractor, in accordance with the rules for filling out an invoice used when calculating value added tax, the form of which is approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137, will have to issue an invoice with an entry in columns 7 and 8 : "Without VAT"." Post edited by av_00 - Tuesday, 06/30/2015, 12:16 Ramadan Date: Tuesday, 09/22/2015, 16:25 | Message # 29 Lieutenant Tyumen Awards: 0 Group: Verified City: Tyumen Messages: 75 Reputation: 0 Status: Offline Good afternoon! Help me deal with VAT.

So, in accordance with the State Statistics Committee of Russia dated November 11, 1999 No. 100, the allocation of VAT in the KS-2 form is not provided, while in the KS-3 form the total amount of work and costs without VAT is reflected in the “Total” line, VAT is indicated in a separate line, according to The “Total” line indicates the cost of work performed, including VAT. I’ve recently been working at a company - they assigned me to prepare a design report for a house under construction. We ourselves are both customers and contractors (investment and construction company). In the book, Nosenko came across this wording about the actual prices for basic materials that I charge according to invoices.
Dear colleagues, who has encountered such a situation? Do I understand correctly: in KS-2 I substitute actual prices for unaccounted basic materials without VAT, since VAT is taken on the total? Yes Cheryomukha, let’s not repeat ourselves. This one will self-destruct in a few minutes.