Special taxation regimes exist to reduce the tax base for entrepreneurs and facilitate the maintenance and delivery of financial statements. The purpose of introducing the single agricultural tax regime is to support and stimulate the development of the agricultural sector of the economy. Enterprises engaged in the production, processing and sale of agricultural products maintain simplified income records, simple reporting and pay taxes at a rate of 6%. They are exempt from VAT, income tax and property tax, which are replaced by single tax calculated in the manner prescribed by law.

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What is the single agricultural tax (USHT)

UAT is one of the special taxation regimes that is applied by entrepreneurs engaged in commercial activities in the production, processing and sale of agricultural products, as well as fishing.

Conditions for the application of ESHN:

1. The organization must be engaged in the production, processing (primary or industrial) and sale of agricultural products, or carry out activities in the field of fisheries.

   IMPORTANT: the main condition for the UAT is the production of agricultural products. Only enterprises that manufacture products can apply the regime taxation of ESHN. Enterprises that only process and sell agricultural products, but do not produce it, cannot apply the ESHN.

2. At least 70% of the income the organization must receive from the implementation of activities for the production, processing and sale of agricultural products.

Who is considered a producer of agricultural products:

• and , producing, and then processing and selling agricultural products;
• agricultural cooperatives;
• fisheries (here there are conditions for the number employees and the number of vessels used).

What is considered agricultural products:

• crop production;
• livestock products;
• fisheries products (catch, rearing or rearing of fish and other biological water bodies);
• products of agriculture and forestry.

Who cannot apply ESHN:

• organizations and individual entrepreneurs that are engaged only in the primary or secondary processing of agricultural products and their sale without production.
• organizations and individual entrepreneurs that are engaged in the production and sale of excisable goods, as well as those operating in the gambling business.
• organizations related to state, budgetary and autonomous institutions.

Unified agricultural tax in 2020

The object of taxation on the Unified Agricultural Tax is the profit received from activities in the field of production, processing and sale of agricultural products, reduced by expenses (expenses must be documented and correctly accounted for in the financial statements).

The UAT rate is 6%.

The procedure for calculating ESHN.

The unified agricultural tax is calculated according to the formula:

the tax base* rate 6%

The tax base for the UAT is the “income minus expenses” indicator.

Example of calculation of ESHN:

The profit of the organization is 900,000 rubles.

Organization expenses - 546,000 rubles.

ESHN = (900,000 - 546,000) * 6% = 21,240 rubles.

The unified agricultural tax is paid twice a year:

1. The first payment is paid in the form of an advance payment before July 25 of the current tax period;
2. The second payment is paid on the basis of the results of the past year by March 31 of the tax period following the current one.

What taxes are paid under the ESHN regime

When applying the UAT taxation regime, entrepreneurs are exempted from the main taxes paid under the general regime (OSNO). These taxes are replaced by a single tax, which is calculated in accordance with the procedure established by law.

UTII payers must pay the following taxes:

1. ESHN based on the results of the first half of the year and the year (twice for taxable period);
2. Mandatory insurance premiums in PFR and MHIF;
3. personal income tax for employees.

What reporting is carried out when applying ESHN

Since the tax base for calculating the UAT is the “income minus expenses” indicator, all expenses must be correctly accounted for and reflected in the declaration.

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Entrepreneurs on the ESHN are required to properly maintain the Book of Income and Expenses (KUDiR). All expenses must be documented. Documents confirming expenses can be cash and sales receipts, payment receipts and other payment documents, an act of work performed, a service agreement, and so on.

It is important to know that not all costs can be taken into account when calculating the unified agricultural tax. A specific list of expenses that can be taken into account when calculating the tax is given in Article 346.5 of the Tax Code of the Russian Federation.

IMPORTANT: UAT payers may include mandatory insurance premiums for themselves and for employees as an expense item.

The declaration can be submitted in the following ways:

1. Having personally appeared at the IFTS branch at the place of residence (IP) or at the location of the organization in paper form. The declaration is filled in 2 copies;
2. Through a third authorized person in the presence of a notarized power of attorney;
3. Send by mail with a valuable letter with an inventory. You must have a list of investments and a receipt for payment in your hands. The date indicated on the receipt will be considered the date of submission of the declaration.
4. By e-mail via the Internet, using special services for this.

Loss of the right to apply ESHN

Deregistration of ESHN can occur for several reasons:

Loss of the right to ESHN due to violation of the conditions of application defined by the Tax Code of the Russian Federation.

For example, the income from the implementation of activities for the production of agricultural products at the end of the reporting period amounted to less than the required 70%. In the event of a forced loss of the right to UAT, at the end of the tax period, recalculation is automatically performed according to the general taxation regime, which leads to a significant tax burden on the entrepreneur.

Refusal to apply ESHN in connection with the transition to another taxation regime.

If an entrepreneur wants to start applying a different taxation system, he must submit a notification to the IFTS.

In case of loss of the right or refusal to apply the ESHN, it is necessary to send to tax office notice no later than the 25th day of the following month.

Forms for filing a notification with the IFTS:

1. Notice of termination of the application of the ESHN regime is submitted in the form No. 26.1-7;
2. Notification of the loss of the right to use the ESHN is submitted in the form No. 26.1-2;
3. A notice of refusal to further apply the ESHN is submitted in the form No. 26.1-3.

Switching to ESHN

The transition to the ESHN is carried out on a voluntary basis. To transfer, you must submit an appropriate notification to the tax office. Individual entrepreneurs submit a notification to the tax office at the place of residence, organizations submit a notification to the IFTS at the location of the enterprise.

• notification can be submitted immediately with or the organization along with all documents;
• a notification for the transition to the unified agricultural tax can be submitted within 30 days from the date of registration of an individual entrepreneur or enterprise;
• in case of switching to the UAT from another taxation regime, it is necessary to submit a corresponding notification before December 31 of the current year, since it is possible to fully switch and start operating in the UAT regime only with the beginning of a new calendar year.

Notification of the transition to the Unified Agricultural Tax is submitted in the form No. 26.1-1.

Responsibility for violation of the deadlines for filing a declaration and paying taxes at the Unified Agricultural Tax

According to article 122 of the Tax Code of the Russian Federation, in case of non-payment of tax, a fine is imposed on an entrepreneur in the amount of 20% to 40% of the unpaid amount.

According to article 119 of the Tax Code of the Russian Federation, administrative fines are provided for late filing of reports. The amount of the fine may be for each full or partial month of delay 5 - 30% of the amount of unpaid tax, which should have been paid on the basis of this declaration. But not less than 1000 rubles.

Thus, the UAT taxation regime is designed to support and stimulate the activities of entrepreneurs in the agricultural field. To do this, the UAT regime provides for a fairly low tax rate of 6% and simplified the conditions for maintaining and submitting reports to the IFTS.

Tell me, please, what is the difference between the simplified taxation system and the UAT in 2020?

Firstly, the UAT can be used by organizations that either produce agricultural products, or process and sell them, as well as other organizations or individual entrepreneurs that provide support services to producers of such agricultural products regarding livestock or crop production. In a word, in order to use the UAT, you must be engaged in activities directly related to agricultural products.

For the simplified tax system, the list of activities in which you can use this tax system, much wider. Moreover, in order to switch to the simplified regime, your income must be no more than 112.5 million rubles for the nine months of the previous year, and the income itself during the period of using the simplified regime must not exceed 150 million rubles a year.

Also, for the tax period, the average number of your employees should not be more than one hundred people. The branches specified in the Charter of the LLC must also be absent.

If we talk about the tax rate, then according to the USN "Income" it is six percent, but in certain regions it can be reduced to one percent, and in Crimea and Sevastopol - to zero. The rate for ESHN is equal to six percent, and can also be reduced in the Crimea and Sevastopol, but only up to four percent.

Can I reduce my taxes by the amount of any costs if I use the simplified tax system when I register an individual entrepreneur? The same question applies to the ESHN.

If you are an individual entrepreneur and use the simplified income tax system, then in this case the tax can be reduced by the amount of insurance premiums, benefits paid for temporary disability of employees (with the exception of occupational diseases) and voluntary insurance. Also, the tax can be reduced by the amount of insurance premiums paid by the individual entrepreneur for himself. If you have employees in the state, then the tax can be reduced on insurance premiums for employees and for yourself, but not more than 50 percent. If you work without hired employees, then the amount of tax can be reduced by the amount of contributions paid for yourself and without any restrictions.

When using the single agricultural tax, the tax base is reduced only at the expense of expenses.

You can prepare documents for registering an individual entrepreneur with Internet access in 10-15 minutes with the free My Business service. It is enough to provide basic information about yourself. At the exit, you will receive an application filled out in accordance with all the rules and a receipt for payment of the state duty.

Is there any marginal income for me that I can receive while on simplified tax or agricultural tax?

Yes, there really is such a limit for the simplified taxation system. It is 150 million rubles a year. There are no such restrictions for the ESHN, but there is a rule that the share of income from the sale of agricultural products cannot be less than 70 percent of the total sales income.

With what frequency and how should I pay tax on the ESHN or on the simplified tax system?

If you use the USN 6% system, then advance payments for this tax must be transferred to the tax authority every quarter, and the total amount - at the end of the year. As for the ESHN, you must transfer advance payments every six months, and the final amount is exactly the same at the end of the year. VAT is paid no later than the 25th day of each month following the quarter.

The taxation system for agricultural producers, provided for in Ch. 26.1 of the Tax Code of the Russian Federation, is a special tax regime applied by taxpayers on a voluntary basis.

The purpose of the introduction of the Unified Agricultural Tax is, first of all, to reduce the number of calculated taxes and the tax burden for a certain category of producers.

The main objectives of the introduction of ESHN are:

streamlining the system of taxation of agricultural producers;

reducing the tax burden on agricultural producers;

reducing the cost of maintaining records of the taxable base;

promoting the efficiency of agricultural production.

Taxpayers: organizations and individual entrepreneurs producing agricultural products and (or) growing fish, carrying out its processing and sale, provided that in the total income from the sale of goods (works, services) the share of income from the sale of agricultural products produced by them is at least 70%.

Not entitled to transfer to the payment of ESHN:

organizations and individual entrepreneurs engaged in the production of excisable goods;

budget institutions;

organizations and individual entrepreneurs in the gambling business.

The payment of ESHN replaces the payment of the following taxes:

corporate income tax (personal income tax);

VAT (excluding VAT payable upon importation of goods into the customs territory of the Russian Federation);

corporate property tax individuals).

Object of taxation- income (from sales and non-operating) reduced by the amount of expenses. Income and expenses for the purposes of taxation of the Unified Agricultural Tax are determined in accordance with Ch. 25 tax code RF.

The tax base- Monetary expression of the object of taxation. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

Taxable period- calendar year. Reporting period- half a year.

tax rate – 6% of the tax base.

Procedure and term of payment. ESHN is calculated as a percentage of the tax base corresponding to the tax rate.

The amount of advance payments for UAT is calculated on the basis of the tax rate and actually received income, reduced by the amount of expenses, calculated on an accrual basis from the beginning of the tax period to the end of the half year. Advance payments are paid no later than 25 calendar days from the end of the reporting period.

Taxpayers submit tax returns no later than March 31 of the year following the expired tax period.

Simplified taxation system

The simplified taxation system (STS) was introduced by the Law of the Russian Federation dated December 29, 1995 No. 222-FZ “On the Simplified System of Taxation, Accounting and Reporting for Small Business Entities”. The goal is to provide more favorable economic conditions for the activities of small businesses. Currently, there is a system that came into effect on January 1, 2003, thereby expanding the circle of payers and introducing fundamentally new provisions on the procedure for calculating tax, along with the already existing trend to reduce the number of taxes paid. USN is regulated by Ch. 26.2 of the Tax Code of the Russian Federation. The essence of the simplified tax system and its attractiveness lies in the fact that the payment of a number of taxes is replaced by the payment of a single tax.

Taxes to be replaced by a single tax when applying the simplified tax system

Other taxes are paid in accordance with the general tax regime. Go to application of the simplified tax system organizations and individual entrepreneurs can voluntarily, subject to certain conditions.

Taxpayers organizations and individual entrepreneurs who:

based on the results of 9 months of the year in which the organization submits an application for transfer, the income from sales should not exceed 45 million rubles.. * by the deflator coefficient.

They are not entitled to use the simplified tax system:

organizations with branches;

foreign organizations with branches;

• insurers;

  non-state pension funds;

  investment funds;

  budget institutions;

  pawnshops;

  professional participants of the securities market;

  organizations and individual entrepreneurs engaged in gambling business;

  organizations and individual entrepreneurs that are parties to production sharing agreements;

  engaged in the production of excisable products, as well as the extraction of minerals;

  notaries, lawyers engaged in private practice;

  organizations and individual entrepreneurs paying the Unified Agricultural Tax.

Object of taxation. The taxpayer has the right to independently choose the object of taxation, which will be applied during the entire period of application of the simplified system. The object of taxation may change annually (change from 01.01.2009). The object of taxation may be changed from the beginning of the tax period if the taxpayer notifies the tax authority of this before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation. During the tax period, the taxpayer cannot change the object of taxation.

There are two types of object:

income (from sales and non-operating);

income less expenses.

The tax base- the monetary value of the object of taxation, determined on an accrual basis from the beginning of the tax period, moreover, if “income minus expenses” is chosen as the object, then the taxpayer is obliged to calculate the amount in the same way minimum tax, which is determined in the amount of 1% of income and is paid according to the higher result. If the calculated amount of tax in the general manner at the end of the tax period is less than the minimum tax or losses are incurred (there is no tax base), then taxpayers deduct the amount of the minimum tax to the budget

Taxable period: calendar year. Reporting period: I quarter, half a year, 9 months.

tax rates:

if the object of taxation is income - 6% ;

if the object of taxation is income reduced by the amount of expenses - 15% .

With an object, income reduced by the amount of expenses, the single tax rate can be differentiated by the laws of the constituent entities of the Russian Federation in the range of 5-15% depending on the categories of taxpayers (clause 2 of article 346.20 of the Tax Code of the Russian Federation).

In the Trans-Baikal Territory, when applying the simplified tax system, if the object of taxation is income reduced by the amount of expenses, in the amount of 5% for taxpayers whose income from the implementation of economic activities, such as:

production of food products, including drinks, and tobacco;

production of meat and meat products;

production of dairy products;

textile and clothing production;

production of leather, leather goods and footwear;

production of machinery and equipment;

production of weapons and ammunition;

production Vehicle and equipment. one

Procedure and term of payment. Tax declarations based on the results of the tax period are submitted by taxpaying organizations no later than March 31 of the year following the expired tax period. Tax declarations based on the results of the reporting period are submitted no later than 25 calendar days from the date of the end of the corresponding reporting period.

Taxpayers - individual entrepreneurs after the expiration of the tax period submit tax returns to tax authorities at their place of residence no later than April 30 of the year following the expired tax period. Tax declarations based on the results of the reporting period are submitted no later than 25 days from the end of the corresponding reporting period.

The tax payment deadline is no later than the deadline set for filing tax returns.

Since the state has recently paid increased attention to the activities of agricultural enterprises, we considered it appropriate to analyze the problems that taxpayers have to face when applying a special tax regime for agricultural producers.

Organizations and individual entrepreneurs that are agricultural producers in accordance with Chapter 26.1 of the Tax Code of the Russian Federation have the right to voluntarily switch to paying a single agricultural tax (USHT) in the manner prescribed by this chapter of the Tax Code of the Russian Federation (Clause 2, Article 346.1 of the Tax Code of the Russian Federation).

VAT deduction upon transition to the unified agricultural tax

In practice, there are often situations when goods are purchased and used by the taxpayer before the transition to the UAT regime, and paid for after it. Accordingly, the question arises of the possibility of applying the VAT deduction.

Article 346.1 of the Tax Code of the Russian Federation provides that the taxation system for agricultural producers is applied along with the general taxation regime. The transition to the payment of the unified agricultural tax or the return to the general taxation regime is carried out by organizations and individual entrepreneurs voluntarily.

Article 346.2 of the Tax Code of the Russian Federation establishes that organizations and individual entrepreneurs who have switched to paying the UAT in the manner prescribed by Chapter 26.1 of the Tax Code of the Russian Federation are recognized as UAT payers. Based on the meaning of Art. 346.2 and 346.3 of the Tax Code of the Russian Federation, agricultural producers can switch to the UAT regime.

Paragraph 6 of Art. 346.2 of the Tax Code of the Russian Federation it is determined that they are not entitled to switch to the payment of the unified agricultural tax:

• organizations and individual entrepreneurs engaged in the production of excisable goods;
• organizations and individual entrepreneurs engaged in entrepreneurial activities in the field of gambling;
• state, budgetary and autonomous institutions (in connection with the entry into force federal law dated May 8, 2010 No. 83-FZ “On Amendments to Certain legislative acts Russian Federation in connection with the improvement of the legal status of state (municipal) institutions”).

According to paragraphs. 1 and 2 Art. 171 of the Tax Code of the Russian Federation, when calculating the amount of VAT payable to the budget, the taxpayer has the right to reduce the total amount of tax calculated in accordance with Art. 166 of the Tax Code of the Russian Federation, for the tax deductions established by this article. The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services), as well as property rights in the territory of the Russian Federation, are subject to deductions.

Thus, only payers of this tax can enjoy the right to tax deductions and reimbursement from the VAT budget.

By virtue of p.p. 3 p. 2 art. 170 of the Tax Code of the Russian Federation, VAT amounts presented to the buyer when purchasing goods (works, services), including fixed assets and intangible assets, persons who are not VAT payers in accordance with Chapter 21 of the Tax Code of the Russian Federation or exempted from the obligation to calculate and pay it, are charged to the costs of production and sale of goods (works, services).

According to the official position of the Ministry of Finance of Russia, if persons who have switched to the simplified tax system or the taxation system in the form of UTII calculate for payment to the budget the amount of VAT on goods (work, services) shipped (performed, rendered) before the transition to such special tax regimes, then these persons are entitled to deduct the amount of tax on goods (works, services) used in the implementation of transactions for the sale of goods (works, services) that are subject to VAT, but paid after the transition to special tax regimes (letter dated 19.12.05 No. 03-04-15/116). Despite the fact that this letter refers to UTII and the simplified tax system, it seems possible to extend this point of view to the payment of the unified agricultural tax, which is also a special tax regime.

There are separate court decisions confirming the above official position(Resolutions of the Federal Antimonopoly Service of the Volga District dated July 17, 2008 No. А12-10958/07, the Federal Antimonopoly Service of the Urals District dated December 24, 2007 No. Ф09-10650/07-С2).

However, most arbitration courts take the opposite position. The courts point out that if VAT is paid by a taxpayer after switching to a special tax regime, then he does not have the right to deduct the amount of this tax (Decree of the Federal Antimonopoly Service of the Urals District of August 18, 2009 No. Ф09-5876 / 09-С2, 1.02. 06 No. Ф09-34/06-С2, Federal Antimonopoly Service of the North Caucasian District dated 08.28.08 No. Ф08-5017/2008, Federal Antimonopoly Service of the Northwestern District dated 06.30.06 No. А66-911/2005).

In addition, this position was confirmed by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 4287/05 dated September 13, 2005.

It should be noted that the considered problem is relevant in relation to transactions made before January 1, 2006, as well as after the specified date, for which the condition on the actual payment of tax amounts is preserved, since at that time the rule was applied on the deduction of VAT amounts presented to the taxpayer and paid them when purchasing goods (works, services) on the territory of the Russian Federation, while paragraph 20 of Art. 1 of the Federal Law of July 22, 2005 No. 119-FZ “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and on Recognizing Certain Provisions of Legislative Acts of the Russian Federation on Taxes and Duties as Invalid” in the first paragraph of clause 2 of Art. 171 of the Tax Code of the Russian Federation, the words "and paid by him" were excluded.

If the UAT payer issued an invoice

AT judicial practice controversial situations arise when UAT payers indicate VAT amounts in invoices. In such cases, the tax authorities consider that the obligation to pay VAT arises, but taxpayers argue that such errors cannot be the basis for paying VAT.

According to paragraph 3 of Art. 346.1 of the Tax Code of the Russian Federation (as amended by Federal Law No. 306-FZ of November 27, 2010 “On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and the Law of the Russian Federation “On Tax Authorities of the Russian Federation”) organizations that are UAT payers , are not recognized as VAT payers (with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT paid in accordance with Article 174.1 of the Tax Code of the Russian Federation).

By virtue of paragraph 3 of Art. 169 of the Tax Code of the Russian Federation, only VAT payers are required to draw up invoices. Therefore, an organization that has switched to paying unified agricultural tax, when carrying out operations subject to this single tax, should not issue invoices.

Based on paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, in the event that an organization that has switched to paying the Unified Agricultural Tax, issues an invoice to the buyer of goods (works, services) with the allocation of the amount of VAT, the entire amount of tax indicated in this invoice is payable to the budget.

The legitimacy of this norm was confirmed by the Constitutional Court of the Russian Federation in the Ruling of November 7, 2008 No. 1049-О-О. At the same time, the Ministry of Finance of Russia notes that, according to paragraphs. 8 p. 2 art. 346.5 of the Tax Code of the Russian Federation, the amounts of VAT paid on the purchase of goods (works, services) used in the implementation of transactions subject to the Unified Agricultural Tax are taken into account as expenses when determining the object of taxation with a single tax (letters dated 12.07.05 No. 03-04-11 / 152 and 31.03.04 No. 04-03-11/51).

On the issue of applying VAT by an organization that is a payer of the Unified Agricultural Tax, when issuing an invoice to the buyer with the allocation of the amount of VAT, the Ministry of Finance of Russia in a letter dated 15.04.10 No. sell goods subject to VAT. At the same time, VAT calculated and paid to the budget from payment (partial payment) received on account of the supply of these goods is not accepted for deduction.

Similar explanations are given by the financial authority in relation to the issuance of an invoice by a person applying a different special tax regime (letters of the Ministry of Finance of Russia dated May 16, 2011 No. 03-07-11 / 126, April 29, 2010 No. 03-07-14 / 30 , March 17, 2010, No. 03-07-11/66). Judicial practice supports this position.

As the higher court notes in the decision of the Federal Antimonopoly Service of the Central District dated March 28, 2011 No. A14-5181-2010135 / 33, the lower courts reasonably took into account that the taxpayer applied the taxation system in the form of unified agricultural tax in the disputed tax period and was not a VAT payer , as a result of which he has an obligation to pay tax to the budget in the event that an invoice is issued to the buyer with the allocation of the amount of VAT on the basis of paragraphs. 1 p. 5 art. 173 of the Tax Code of the Russian Federation.

Application of ESHN in the absence of income

AT law enforcement practice there are disputes over the possibility of applying the UAT by a taxpayer who had no income from the sale of agricultural products in the tax period.

According to paragraph 5 of Art. 346.2 of the Tax Code of the Russian Federation, agricultural producers (with the exception of those specified in clauses 2-4 of this paragraph) are entitled to transfer to the payment of the unified agricultural tax if, based on the results of work for the calendar year preceding the calendar year in which the organization or individual entrepreneur submits an application for transfer to the payment of UAT, in the total income from the sale of goods (works, services), the share of income from the sale of agricultural products produced by them, including primary processing products produced by them from agricultural raw materials of their own production, is at least 70%.

The Federal Tax Service of Russia in a letter dated November 24, 2010 No. ShS-37-3 / [email protected] clarifies the issue of the loss of the status of agricultural producers in the absence of taxpayers' income from the sale of agricultural products produced by them. In accordance with paragraph 2 of Art. 346.3 of the Tax Code of the Russian Federation, a newly created organization or a newly registered individual entrepreneur has the right to apply for the transition to the payment of unified agricultural tax within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority, issued in accordance with paragraph 2 of Art. . 84 of the Tax Code of the Russian Federation. In this case, the taxpayer is considered to have switched to the payment of unified agricultural tax in the current tax period. At the same time, the tax period in accordance with Art. 346.7 of the Tax Code of the Russian Federation, a calendar year is recognized.

Paragraph 4 of Art. 346.3 and paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation, in particular, it is established that if, according to the results of the tax period, the share of income of the UAT payer from the sale of agricultural products produced by him, including primary processing products produced by him from agricultural raw materials of his own production, in the total income from the sale of goods (works, services) amounted to less than 70%, then the taxpayer is not an agricultural producer and is considered to have lost the right to apply the Unified Agricultural Tax from the beginning of the tax period in which the violation of this restriction was made.

Thus, the main condition that allows the application of the taxation system in the form of unified agricultural tax is the implementation of the production process by the taxpayer, as well as the receipt of income from its implementation.

If the taxpayer who switched to paying the Unified Agricultural Tax, following the results of the tax period, violated the above restriction, including due to the taxpayer's lack of income from the sale of agricultural products, then in accordance with paragraph 4 of Art. 346.3 of the Tax Code of the Russian Federation, he loses the right to apply the ESHN from the moment of registration with the tax authority.

A taxpayer who has lost the right to apply the UAT, within one month after the expiration of the tax period in which he committed the violation, must recalculate tax liabilities for VAT, corporate income tax, personal income tax, corporate property tax, property tax individuals for the entire tax period in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. In addition, such a taxpayer pays penalties for late payment specified taxes and advance payments on them.

However, the jurisprudence on this issue has an opposite position. Thus, the Federal Antimonopoly Service of the Far Eastern District, in its resolution No. F03-2288/2010 dated April 21, 2010, came to the conclusion that the fact of the absence of income from the sale of agricultural products does not indicate the loss of the status of an agricultural producer by the taxpayer, in connection with which the tax authority had no reason to recognize him as having lost his right to ESHN.

VAT deductions upon transition from UAT to the general taxation system

In practice, the issue of the legitimacy of the application is controversial. tax deductions for VAT in the event of a transition from the payment of unified agricultural tax to the general taxation regime when recalculating tax liabilities.

In this case, the arbitration courts come to the unanimous opinion that since the taxpayer did not calculate and pay the unified agricultural tax, i.e. did not apply a special taxation regime from the very beginning of the calendar year, and all legal relations are regulated by the rules general regime taxation, then the application of the VAT deduction is lawful (for example, resolutions of the Federal Antimonopoly Service of the North Caucasus District dated November 28, 2006 No. Ф08-6071 / 2006-2511А and the Federal Antimonopoly Service of the West Siberian District dated June 11, 08 No. Ф04-2600 / 2008 ( 6445-A03-41).

Application of ESHN in the order of succession

Disputes often arise on the issue of the possibility of applying the UAT by taxpayers who are successors of reorganized legal entities without submitting an appropriate application to the tax authority, if the legal entity had already applied this special regime before the reorganization.

Based on the meaning of Art. 50 of the Tax Code of the Russian Federation, the obligation to pay taxes of the reorganized legal entity, as well as due amounts of fines imposed on a legal entity for committing tax offenses before the completion of its reorganization, is executed by its successor (successors) in the manner prescribed by this article of the Tax Code of the Russian Federation. At the same time, in order to resolve the issue under consideration, one should proceed from the fact that, by virtue of paragraph 1 of Art. 57 of the Civil Code of the Russian Federation, transformation is one of the forms of reorganization of a legal entity, and according to paragraph 5 of Art. 58 of the Civil Code of the Russian Federation, the transformation of a legal entity of one type into a legal entity of another type is, in fact, a change in the organizational and legal form of a legal entity.

In addition, on the basis of paragraph 4 of the Regulations on the Federal tax service, approved by Decree of the Government of the Russian Federation of September 30, 2004 No. 506 (hereinafter referred to as the Regulation), the Federal Tax Service of Russia conducts its activities directly and through its territorial bodies in interaction with others federal authorities executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments and state non-budgetary funds, public associations and other organizations.

According to clause 5.3.1 of the Regulations, the Federal Tax Service of Russia carries out state registration legal entities and individuals as individual entrepreneurs and peasant (farm) enterprises.

It should be noted that earlier arbitration courts did not have a unified position on this issue.

As stated in the decision of the Federal Antimonopoly Service of the Urals District dated September 21, 2009 No. Ф09-7009 / 09-С2, the taxpayer organization is the full legal successor of the organization that applied the tax regime in the form of payment of the unified agricultural tax. Since in this case there is a universal succession, the right of the reorganized legal entity to apply the taxation regime in the form of payment of unified agricultural tax passes to the newly emerged legal entity along with other rights.

The taxpayer calculated and paid the single tax, represented tax reporting according to it, i.e. by his actions confirmed the will to transfer to the specified tax regime. At the same time, the obligation of the reorganized person to apply for the transition to a special tax regime in the event that the organization paid the unified agricultural tax before the reorganization is not provided for by the current legislation.

At the same time, the Federal Antimonopoly Service of the Volga-Vyatka District, in its resolution of October 22, 2009 No. A79-6037 / 2009 (hereinafter referred to as the Resolution No. A79-6037 / 2009), when considering the situation related to the question of the legality of the application of the Unified Agricultural Tax by an organization that is the legal successor of the state unitary enterprise through the transformation of the enterprise through privatization and an agricultural producer that continued to apply the named tax regime, but did not submit an application for the transition to the payment of the Unified Agricultural Tax, notes that the organization did not fulfill one of the conditions for the possibility of applying a special tax regime in the form of payment of the Unified Agricultural Tax, and therefore illegally used this taxation regime, and the organization’s reference to the fact that tax returns for unified agricultural tax were submitted to the tax authority during the audited period, as well as the absence of any comments from the tax authority on the results desk audits of these declarations does not indicate the legality of the application of the specified special taxation regime by the organization.

However, Resolution No. A79-6037/2009 was canceled by Resolution No. 563/10 of June 15, 2010 of the Presidium of the Supreme Arbitration Court of the Russian Federation (hereinafter referred to as Resolution No. 563/10).

According to the Presidium of the Supreme Arbitration Court of the Russian Federation, the organization retained the profile of activities carried out by the enterprise before its privatization, remaining an agricultural producer. Having registered the corresponding transformation of a legal entity, the organization applied the Unified Agricultural Tax for about two years in the absence of any comments from the tax authority on the results of in-house audits of tax returns submitted during the specified period.

In view of the foregoing, the Presidium of the Supreme Arbitration Court of the Russian Federation concluded that if the organization, after registration, did not submit a written statement of its intention to pay the unified agricultural tax, then in this case this could not serve as a basis for bringing it to tax liability and recalculating its tax liabilities according to common system taxation.

Prior to the adoption of Decree No. 563/10, the authorities insisted on the obligation to submit an application for the transition to the UAT system to the tax authority when transforming a legal entity (letter of the Ministry of Finance of Russia dated July 4, 2008 No. 03-11-04 / 1/11). After the appearance of Decree No. 563/10, the tax authorities agreed with the position of the Presidium of the Supreme Arbitration Court of the Russian Federation (clause 39 of the Review of Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation on Tax Disputes, set out in the letter of the Federal Tax Service of Russia dated 12.08.11 No. SA-4-7 / [email protected]).

Income received by an organization-participant of a simple partnership agreement

Until recently, there was no consensus on whether income, according to which only the production and sale of agricultural products is carried out by several agricultural producers, is taken into account when determining the share of income that gives such an organization the right to apply the taxation system in the form of payment of the Unified Agricultural Tax.

In accordance with paragraph 9 of Art. 250 of the Tax Code of the Russian Federation, non-operating income is recognized in the form of income distributed in favor of the taxpayer with his participation in a simple partnership and taken into account in the manner provided for in paragraph 4 of Art. 278 of the Tax Code of the Russian Federation.

According to the Ministry of Finance of Russia, expressed in a letter dated July 5, 2011 No. 03-11-09 / 39, art. 346.2 of the Tax Code of the Russian Federation does not provide for the right of organizations and individual entrepreneurs when participating in a simple partnership to take into account in order to obtain the status of an agricultural producer when determining in the total income from the sale of goods (works, services) the share of income from the sale of agricultural products produced by these organizations and individual entrepreneurs, including products its primary processing, produced by them from agricultural raw materials of their own production, income received from the sale of agricultural products produced under a simple partnership agreement and distributed among the participants. The Ministry of Finance of Russia also noted in this letter that the financial authority had previously given clarifications, according to which, in order to obtain the status of an agricultural commodity producer, when determining in the total income from the sale of goods (works, services) the share of income from the sale of agricultural products produced by these organizations and individual entrepreneurs, including products of its primary processing, produced by them from agricultural raw materials of their own production, income from the sale of agricultural products produced within the framework of a simple partnership and distributed among participants, were not taken into account (letter dated 14.07.09 No. 03-11-06/1/31) .

In judicial practice, there are different points of view on the issue under consideration.

In the Determination of the Supreme Arbitration Court of the Russian Federation of October 8, 2010 No. VAC-9534/10, it is indicated that from paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation, which determines that UAT payers are organizations and individual entrepreneurs producing agricultural products, it follows that the right to apply this special tax regime is associated primarily with the type of activity carried out by the taxpayer, and not with which category the income received from this activity, for tax purposes.

Neither the norm of paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation, nor other provisions of Chapter 26.1 of the Tax Code of the Russian Federation do not exclude the possibility of applying the taxation system for agricultural producers in the event that the work at certain stages of the production of agricultural products is carried out by the taxpayer with the involvement of other organizations by concluding work contracts with them, paid services or contracts about joint activities. Chapter 26.1 of the Tax Code of the Russian Federation does not contain a prohibition similar to that provided for in clause 2.1 of Art. 346.26 of the Tax Code of the Russian Federation (in accordance with this rule, the use of a special taxation regime in the form of UTII is excluded when carrying out the type of activity falling under this regime under a simple partnership agreement).

In addition, the Federal Antimonopoly Service of the North Caucasus District, in its decision No. A32-25409 / 2008-3 / 418 dated May 31, 2010, considered it correct that the lower court concluded that the legislation did not introduce restrictions on classifying participants in a joint activity agreement as agricultural producers in the manner prescribed by Chapter 26.1 of the Tax Code of the Russian Federation.

At the same time, in the resolution of the Federal Antimonopoly Service of the Volga District dated May 13, 2010 No. A57-24991 / 2009 (hereinafter - Resolution No. A57-24991 / 2009) it is noted that from the requirement of paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation, it does not follow that when determining the status of an individual taxpayer as an agricultural producer for the purposes of calculating the UAT, income from the sale of agricultural products of this taxpayer includes income from the sale of products, individual stages of production of which were carried out by third-party organizations or individual entrepreneurs.

However, in Decree No. 9534/10 dated December 28, 2010 (hereinafter referred to as Decree No. 9534/10), the Presidium of the Supreme Arbitration Court of the Russian Federation canceled Decree No. the sale of agricultural products produced within the framework of joint activities, is lawfully taken into account by it when resolving the issue of the right to apply the taxation system for agricultural producers.

In letter No. 03-11-09 / 39, the Ministry of Finance of Russia adjusted its position on the issue under consideration and drew attention to the need to use the conclusions of Decree No. 9534/10 in work, taking into account the actual circumstances of the case under consideration, without giving them a universal character.

So, if an organization is a party to a simple partnership agreement, in accordance with which only the production and sale of agricultural products is carried out by several agricultural producers, then when determining the share of income from the sale of agricultural products produced by the organization, including products of its primary processing, made from agricultural raw materials of its own production , in the total income from the sale of goods (works, services) for the purposes of applying Chapter 26.1 of the Tax Code of the Russian Federation, it is possible to take into account income from the sale of agricultural products received under a joint activity agreement, as provided for in Resolution No. 9534/10.

However, if the simple partnership agreement is not related to the production and sale of agricultural products, or if such production and sale are not the main or predominant activities under the simple partnership agreement, then when determining the share of income that gives the organization the right to apply the taxation system for agricultural producers, Decree No. 9534/10 is not taken into account.

The unified agricultural tax (ESAT) is a tax paid by producers of agricultural goods when they voluntarily switch to this special tax regime (clause 1, clause 2, article 346.1 of the Tax Code of the Russian Federation).

In order to switch to a special regime in the form of paying the Unified Agricultural Tax, organizations and entrepreneurs need to notify the tax office at the place of their registration (clause 1, article 346.3 of the Tax Code of the Russian Federation).

If we talk about ESHN (what is it in simple words), then this is a special regime for producers of agricultural goods, which allows you to pay tax at a lower rate, simplify reporting and document flow.

ESHN: taxation

Organizations applying a special tax regime for agricultural producers are exempted from paying corporate income tax, corporate property tax, except for the situations specified in paragraph 3 of Art. 346.1 of the Tax Code of the Russian Federation. Entrepreneurs who have switched to the application of the Unified Agricultural Tax are exempted from paying personal property tax, personal income tax in relation to income received from entrepreneurial activity, except for the situations defined in paragraph 3 of Art. 346.1 of the Tax Code of the Russian Federation.

Until January 1, 2019, agricultural producers applying the Unified Agricultural Tax were exempted from paying VAT, with the exception of the situations specified in paragraph 3 of Art. 346.1. But starting from January 1, 2019, a change in the tax legislation of the Russian Federation obliges organizations and individual entrepreneurs that have switched to the UAT to calculate and pay VAT in the general manner in accordance with Ch. 21 of the Tax Code of the Russian Federation (clause 12, article 9 of the Federal Law of November 27, 2017 N 335-FZ, Letter of the Federal Tax Service of May 18, 2018 No. SD-4-3 / [email protected] ).

Also, payers of the ESHN Tax Code of the Russian Federation oblige to pay transport tax and other taxes (for example, water tax) if they have relevant objects of taxation.

Single agricultural tax in 2019

The UAT is calculated based on the results of half a year, the tax amount is determined as the difference between income and expenses multiplied by the tax rate (clause 1, article 346.6, clause 2, article 346.7, clause 1, clause 2, article 346.9 of the Tax Code of the Russian Federation).

The tax rate of the Unified Agricultural Tax is set at 6% (clause 1, article 346.8 of the Tax Code of the Russian Federation). At the same time, the laws of the subjects may establish differentiated rates ranging from 0 to 6% for all or certain categories taxpayers depending on: the types of agricultural products produced, the amount of income, the place of business and/or the average number of employees.

The payment of the ESHN, as well as the advance payment on it, is made by organizations (IEs) at the place of their registration (clause 4, article 346.9 of the Tax Code of the Russian Federation). In this case, the advance payment for the ESHN is paid no later than the 25th day of the month following the half year (clause 2 of article 346.7, clause 2 of article 346.9 of the Tax Code of the Russian Federation). The tax itself is paid no later than March 31 of the next year (clause 5 of article 346.9 of the Tax Code of the Russian Federation, clause 2 of article 346.10 of the Tax Code of the Russian Federation).

Upon termination of activities as producers of agricultural goods, the UAT must be paid no later than the 25th day of the month following the month in which such activities are terminated, according to the notification sent to the IFTS (clause 2 of article 346.10 of the Tax Code of the Russian Federation).

Deadline for payment of ESHN in 2019:

Tax declaration for the unified agricultural tax

The tax declaration for the UAT is submitted by organizations (IP) in this special regime at the end of the year to the tax office at the place of their registration no later than March 31 of the next year (clause 1 of article 346.7, clause 1, clause 2 of article 346.10 of the Tax Code of the Russian Federation ).

Upon termination of activities as producers of agricultural products, hand over tax return according to the ESHN, it is necessary no later than the 25th day of the month following the month in which such activity was terminated, according to the notification sent to the IFTS (