Services subject to VAT tax code. What is subject to VAT. Construction and installation estimate includes

26.02.2022

"Auditor's sheets", 2007, N 4

The article explains the procedure for applying VAT exemptions. The features of conducting accounting in the event that the taxpayer performs transactions subject to and not subject to this tax. Specific examples are given.

In the production activities of organizations, along with the implementation of transactions subject to VAT, it becomes possible or necessary to carry out transactions not subject to this tax.

The list of transactions not subject to VAT is determined by Ch. 21 of the Tax Code of the Russian Federation on the basis of the provisions of Art. 56 of the Tax Code of the Russian Federation, which indicates that benefits for federal taxes and fees are established and canceled by the Tax Code of the Russian Federation. In accordance with Art. 13 of the Tax Code of the Russian Federation VAT is federal tax. Article 56 also gives the taxpayer the right to refuse to use the benefit or to suspend its use for one or more tax periods unless otherwise provided by the Tax Code of the Russian Federation.

Exemption from taxation

A complete list of transactions exempt from taxation is given in Art. 149 of the Tax Code of the Russian Federation (as amended on July 22, 2005 N 119-FZ). In accordance with paragraph 3 of Art. 149 of the Tax Code of the Russian Federation from January 1, 2006, operations on:

conducting lotteries held by decision of the authorized executive body, including the provision of services for the sale of lottery tickets (clause 8.1);
sales of scrap and waste of ferrous and non-ferrous metals (clause 24);
transfer for advertising purposes of goods (works, services), the cost of acquiring (creating) a unit of which does not exceed 100 rubles. (paragraph 25).

Operations listed in Art. 149 of the Tax Code of the Russian Federation are not subject to taxation (exempted from taxation) if the taxpayers conducting these operations have the appropriate licenses to carry out activities licensed in accordance with the law Russian Federation(Section 6, Article 149). The procedure for licensing certain types of activities on the territory of the Russian Federation is currently determined federal law dated 08.08.2001 N 128-FZ "On Licensing Certain Types of Activities". The exemption from taxation does not apply to intermediary services that are provided on the basis of contracts of agency, commission or agency contracts(Clause 7, Article 149 of the Tax Code of the Russian Federation). This means that the commission agent, attorney or agent are not entitled to benefits on their earnings, except as provided in paragraph 2 of Art. 165 of the Tax Code of the Russian Federation.

Enterprises and organizations that carry out intermediary operations listed in paragraph 2 of Art. 156 of the Tax Code of the Russian Federation:

the provision by the lessor of premises on the territory of the Russian Federation to foreign citizens or organizations accredited in the Russian Federation (clause 1, article 149 of the Tax Code of the Russian Federation);
sale of medical goods of domestic and foreign production according to the list approved by the Government of the Russian Federation (clause 1 clause 2 article 149);
the sale of ritual services, works (services) for the manufacture of tombstones and the design of graves, as well as the sale of funeral accessories according to the list approved by the Government of the Russian Federation (clause 8, clause 2, article 149);
operations for the sale on the territory of the Russian Federation of handicrafts of recognized artistic merit (with the exception of excisable goods), samples of which are registered in the manner established by the Government of the Russian Federation (clause 6, clause 3, article 149).

The transactions exempt from VAT are listed in three different paragraphs. In the cases specified in paragraphs 1 and 2 of Art. 149 of the Tax Code of the Russian Federation, exemption is granted on a mandatory basis, i.e. VAT exemption cannot be waived. The procedure for the refusal of the taxpayer from the VAT benefits provided for in paragraph 3 of Art. 149, the tax authorities explained in the Letter of the Federal Tax Service of Russia dated 08.08.2006 N ШТ-6-03 / [email protected]"On the direction of information." As stated in paragraph 5 of Art. 149, refusal to apply benefits is possible only in relation to all operations provided for in paragraph 3 of Art. 149. Some subparagraphs of paragraph 3 of Art. 149 exempt several business transactions from taxation at once (for example, according to subparagraph 22 of paragraph 3 of article 149, the sale of residential buildings, residential premises and shares in them is not subject to VAT).

Based on the above:

if a taxpayer carrying out several operations that are provided for by any subparagraph of paragraph 3 of Art. 149 of the Tax Code of the Russian Federation, decides not to apply benefits for any one operation from this subparagraph, then he must refuse the benefits for the rest of the operations listed in this subparagraph;
if the taxpayer does not apply benefits for several transactions established by several subparagraphs of paragraph 3 of Art. 149, he must also waive the exemption for the rest of the operations provided for by the said subparagraphs;
if the taxpayer refuses to apply the benefits in relation to transactions established by one of the subparagraphs of paragraph 3 of Art. 149, he is not deprived of the right to apply the exemption from VAT on other transactions provided for by other subparagraphs of paragraph 3 of Art. 149.

A taxpayer has the right to refuse to exempt a transaction from taxation by submitting an appropriate application to the tax authority at the place of its registration as a taxpayer no later than the 1st day of the tax period from which he intends to refuse the exemption or suspend its use. The taxpayer can submit such an application in person or send it by mail. In the second case, the day of submission of the application is the date of posting. The application is drawn up in any form, indicating the name of the transactions for which the organization refuses to use the benefit, the period from which it is planned to refuse benefits, and the period for which the organization refuses to use the benefit. Minimum term waiver of benefits - one year (tax period).

AT accounting policy for tax purposes, an organization should provide a list of transactions for which the organization has refused benefits. For example, if on September 29, 2006 the organization submitted an application to its tax office with the intention to suspend for a year the exemption for the operations specified in paragraphs. 6 p. 3 art. 149 of the Tax Code of the Russian Federation "Sale of handicrafts of recognized artistic merit (with the exception of excisable goods), samples of which are registered in the manner established by the Government of the Russian Federation", then the tax period for it is a quarter. Thus, the organization has the right to suspend the exemption for operations provided for in paragraphs. 6 p. 3 art. 149, for the period from October 1, 2006 to October 1, 2007.

It is not allowed that such operations are exempt or not exempt from taxation, depending on who is the buyer (purchaser) of the relevant goods (works, services) on the basis of paragraph 5 of Art. 149 of the Tax Code of the Russian Federation. According to paragraph 5 of Art. 168 of the Tax Code of the Russian Federation, the use of benefits does not relieve the obligation to issue invoices to buyers, in which an appropriate inscription is made or a stamp "Without tax (VAT)" is affixed.

Close attention should be paid to the fact that if organizations that enjoy benefits, for example, at the request of the buyer, issue an invoice with the amount of VAT allocated in it, they are obliged to pay this amount of tax to the budget in accordance with paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, but they will not be able to use the deduction. The main condition for the presentation of the amounts of "input" VAT for deduction is the use of purchased goods (works, services) for the implementation of activities subject to VAT. In this case, the taxpayer independently assumes the obligation to pay VAT, of which he must also notify the tax authority by submitting to it set time declaration.

The list of transactions established by the Tax Code of the Russian Federation, which are not subject to VAT, may change, and both the cancellation of some of them and the expansion of the specified list are possible. In such a situation, on the basis of paragraph 8 of Art. 149 of the Tax Code of the Russian Federation, the procedure for determining the tax base (or exemption from taxation) is applied, which was in effect on the date of shipment of goods (works, services), regardless of the date of payment for goods (works, services).

Separate accounting

A taxpayer carrying out transactions that are subject to and not subject to (exempt from taxation) VAT are required to keep separate records of both such transactions and tax amounts for purchased goods (works, services), including fixed assets and intangible assets used to carry out these operations, in accordance with the requirements of paragraph 4 of Art. 149 and paragraph 4 of Art. 170 of the Tax Code of the Russian Federation.

Tax amounts presented by sellers of goods (works, services), property rights to taxpayers conducting both taxable and tax-exempt transactions:

are taken into account in the cost of such goods (works, services), property rights in accordance with paragraph 2 of Art. 170 of the Tax Code of the Russian Federation - for goods (works, services), including fixed assets and intangible assets used to conduct transactions that are not subject to VAT;
accepted for deduction in accordance with Art. 172 of the Tax Code of the Russian Federation - for goods (works, services), including fixed assets and intangible assets, property rights used to conduct transactions subject to VAT;
are deducted or taken into account in their value in the proportion in which they are used for the production and (or) sale of goods (works, services), property rights, transactions for the sale of which are subject to taxation (exempted from taxation), - for goods (works services), including fixed assets and intangible assets, property rights, in accordance with the procedure established by the taxpayer's accounting policy for tax purposes; the specified proportion is determined based on the value of shipped goods (works, services), property rights, transactions for the sale of which are subject to taxation (exempted from taxation), in total cost goods (works, services) shipped during the tax period.

This procedure for accounting for "input" VAT applies, among other things, to acquired fixed assets and intangible assets that are intended for use in activities both taxable and exempt from VAT.

The conditional division of "input" VAT applies only to those expenses and to those fixed assets (intangible assets) that are not directly related to the implementation of specific operations that cannot be accounted for by any method as part of the costs of certain types of activities. If certain expenses of this group, according to some criteria, can be included in the cost of a certain turnover, then the "input" VAT on such expenses is not subject to conditional division. The proportion is compiled only in the reporting (tax) period when there are transactions that are exempt and not exempt from VAT. If the taxpayer does not have separate accounting the amount of tax on purchased goods (works, services), including fixed assets and intangible assets, property rights, is not deductible and is not included in expenses accepted for deduction when calculating corporate income tax (paragraph 8, clause 4, article 170 of the Tax Code of the Russian Federation). The provisions of this paragraph apply only to VAT related to general business, general production expenses and acquired fixed assets, intangible assets, property rights, the use of which cannot be directly attributed to the implementation of a taxable or non-taxable type of sale. Thus, in the absence of separate accounting, the "input" VAT on the indicated costs must be written off as expenses in accounting without reducing taxable profit by this amount.

By virtue of par. 9 p. 4 art. 170 of the Tax Code of the Russian Federation, the taxpayer has the right not to apply the provisions of this paragraph to those tax periods in which the share of total expenses for the production of goods (works, services), property rights, transactions for the sale of which are not subject to VAT, does not exceed 5% of the total amount of total expenses for production. In this case, all amounts of VAT presented to such taxpayers by sellers of goods (works, services) used in the production, property rights in the specified tax period, are subject to deduction in accordance with the procedure provided for in Art. 172 of the Tax Code of the Russian Federation.

If the need for an approved method of separate accounting before January 1, 2006 was indicated only in letters from the Ministry of Finance of Russia and the Federal Tax Service of Russia, then the Law of July 22, 2005 N 119-FZ enshrined this requirement by law (paragraph 4, clause 4, article 170 of the Tax Code of the Russian Federation ). Therefore, it is necessary to approve an organizational and administrative document drawn up annually, which should define the methodology for separate accounting of costs for taxable and non-VATable transactions, and which is an integral annex to the accounting policy of the organization for tax accounting purposes.

The calculation of the proportion involves not only the cost of goods (works, services), the production and sale of which is the purpose of creating this organization, but also the cost of sold fixed assets, valuable papers and other property, rental services, etc. (Letter of the Ministry of Finance of Russia dated March 10, 2005 N 03-06-01-04 / 133).

From January 1, 2006, in accordance with the amendments introduced by Law N 119-FZ, the taxpayer applies tax deductions as goods (works, services) are taken into account if there is an invoice, so the question of which VAT to distribute - presented or only paid - is not arises. At the end of the month, the entire tax presented by suppliers and accounted for on account 19 "Value Added Tax on Purchased Values" relating to general expenses and fixed assets and materials, intangible assets that are intended for use in activities both subject to VAT and exempt from this tax.

To maintain separate accounting, it is advisable to open in the working chart of accounts, for example, the following sub-accounts.

On account 90 "Sales":

"Sale of goods (works, services) subject to VAT";
"Sale of goods (works, services) not subject to VAT."

On accounts 20 "Main production", 25 "General production costs"; 26 "General expenses":

"Expenses for the production of products subject to VAT";
"Expenses for the production of VAT-free products";
"Expenses for the production of taxable and non-VATable products."

On account 10 "Materials":

"Materials used for the production and sale of products subject to VAT";
"Materials used for the production and sale of VAT-free products";
"Materials used for the production and sale of VATable and non-VATable products."

Count 19:

"VAT on acquired valuables used for the production and sale of taxable goods (works, services)";
"VAT on acquired valuables used for the production and sale of tax-free goods (works, services)";
"VAT on acquired valuables used for the production and sale of taxable and non-taxable goods (works, services)".

On account 41 "Goods":

"Goods subject to VAT";
Goods not subject to VAT.

When acquiring goods (works, services) intended for carrying out transactions not subject to VAT, the amounts of "input" VAT are reflected in the sub-account "VAT on acquired valuables used for the production and sale of tax-free goods (works, services) of account 19 on the basis of presented by suppliers primary documents(invoices, invoices for payment, waybills, checks, etc.), and then included in the cost of purchased goods (works, services) by the entry:

Debit 01, 04, 10, 20, 26, 91, Credit 19.

When purchasing goods (works, services) intended for the implementation of transactions subject to VAT, the amounts of "input" VAT are reflected in the debit of the sub-account "VAT on acquired valuables used for the production and sale of taxable goods (works, services)" of account 19. Write-off these amounts from account 19 to the debit of account 68 "Calculations on taxes and fees" is carried out as all the conditions for a legitimate deduction established by Ch. 21 of the Tax Code of the Russian Federation.
When purchasing goods (works, services) intended for the implementation of both taxable and exempt from taxation, the amounts of "input" VAT are reflected in the accounting under the debit of the subaccount "VAT on acquired valuables used for the production and sale of taxable and tax-free goods (works, services)" account 19. At the end of the tax period, the debit balance on the specified sub-account is distributed in proportion between operations subject to VAT and not subject to VAT.

The amount of VAT to be included in the cost of purchased goods (works, services) is subject to debiting from account 19 to those accounts to which the cost of purchased goods (works, services) was charged.

Example 1. In November 2006, the organization paid the supplier for the purchased Construction Materials promissory note in the amount of 777,000 rubles. In addition, the proceeds from subcontracted works in the amount of 11,344,608.39 rubles, including VAT of 1,730,533.48 rubles, are reflected. The amount of expenses associated with production and sales amounted to 9,612,997.19 rubles, including VAT - 1,466,389.40 rubles, general business expenses - 501,930.50 rubles, including VAT 76,565.67 rubles.

The transfer of a bank bill to the supplier as payment is recognized as the sale of the bill (Letters of the Ministry of Finance of Russia dated 06.06.2005 N 03-04-11 / 126 and the Ministry of Taxes of Russia dated 06.15.2004 N 03-2-06 / 1/1372/22). On the basis of the Letter of the Federal Tax Service of Russia dated 19.08.2005 N 03-4-03 / 1451 / 28, the operation of presenting a bill for payment to the bank-issuer and its repayment, taking into account the provisions of paragraph 1 of Art. 39 of the Tax Code of the Russian Federation is not a sale, but is a return by the borrower (bank-issuer) of the loan amount to the lender. Accordingly, the amount received from the issuer in repayment of the promissory note is not included in the proceeds. To divide the "input" tax, you need to take into account only the amount of interest (or discount) received on the bill when it is redeemed.

The sale of a bill is not subject to VAT in accordance with paragraphs. 12 p. 2 art. 149 of the Tax Code of the Russian Federation. Paragraph 4 of this article provides that in this case, the taxpayer organization carrying out activities subject to and not subject to VAT must keep separate records, i.e. account for bills of exchange transactions separately. Thus, in the month (quarter) when the organization transfers the received promissory note to its counterparty as payment, it must distribute the "input" VAT on the purchased goods (works, services), related to general business expenses and reflected in the debit of account 19, in that proportion, which is determined in accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation.

In our example, the following calculations are made.

The total revenue amounted to 10,391,074.91 rubles. (11,344,608.39 - 1,730,533.48 + 777,000). The Tax Code of the Russian Federation does not give a direct answer to the question of whether it is possible to take the amount of revenue from VATable transactions to calculate the proportion with or without VAT. From the point of view of comparability of indicators of the cost of shipped goods (works, services), it is more correct, in our opinion, to apply the proceeds from the provision of services excluding VAT (Letters of the Ministry of Finance of Russia dated October 29, 2004 N 03-04-11 / 185, Ministry of Taxes of Russia dated May 13, 2004 No. 03-1-08/1191/ [email protected]).

The share of total expenses on transactions not subject to VAT (sold promissory note) is determined in accordance with par. 9 p. 4 art. 170 of the Tax Code of the Russian Federation.

Production expenses of the organization - 8,146,607.79 rubles. (9,612,997.19 - 1,466,389.40);

general business expenses - 425,364.83 rubles. (501,930.50 - 76,565.67);

total - 8,571,972.62 rubles.

The total expenses on the promissory note amounted to 777,000.00 rubles. (purchase price) plus RUB 31,817.29 (share of general business expenses), total - 808,817.29 rubles; the share of general business expenses attributable to transactions not subject to VAT is calculated as a percentage of general business expenses (RUB 425,364.83 x 7.48%).

The share of total expenses on the promissory note amounted to 9.44% (RUB 808,817.29 : RUB 8,571,972.62 x 100%) of the total total expenses, i.е. exceeded the 5% threshold. Therefore, the organization is obliged to distribute the amounts of VAT on general business expenses based on the share of non-VATable transactions in total revenue.

The share of the value of shipped goods (works, services), property rights, transactions for the sale of which are exempt from taxation, in the total value of goods (works, services), property rights shipped during the tax period, amounted to 7.48% (777,000 rubles: RUB 10,391,074.91 x 100%). Cash in the amount of 7.48% of the amount of tax are subject to inclusion in expenses for taxation on profits as part of the cost of goods (works, services) if the conditions established by Ch. 25 "Income Tax" of the Tax Code of the Russian Federation, in the amount of 92.52% (100% - 7.48%) of the amount of tax - deductible, subject to the acceptance of goods (works, services) for accounting and the availability of invoices.

Based on the foregoing, since VAT on expenses related to production and sale is fully related to VATable transactions, it is deductible. The amount of VAT on general business expenses (RUB 76,565.67) is subject to distribution:

RUB 5727.11 (RUB 76,565.67 x 7.48%) is included in the cost of goods, works and services and is expensed;

RUB 70,838.56 (RUB 76,565.67 x 92.52%) or RUB 70,838.56 (76,565.67 rubles - 5,727.11 rubles) is deductible in accordance with the generally established procedure.

Place of sale of goods

In accordance with Art. 148 of the Tax Code of the Russian Federation are not recognized as objects of VAT taxation of works (services), the place of sale of which is not recognized as the territory of the Russian Federation. Therefore, on the basis of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, the amounts of VAT on purchased goods (works, services) intended for the production and sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation, are not deductible, but are taken into account in the cost of such goods (works, services) , including fixed assets and intangible assets, with subsequent inclusion in expenses taken into account when calculating corporate income tax when the conditions of Ch. 25 of the Tax Code of the Russian Federation.

Example 2. Russian Building company under an agreement with the customer, it repairs the building on the territory of the Republic of Belarus, the price of the agreement amounted to 550,000 rubles. To perform the work, equipment worth 380,000 rubles was purchased. (including VAT - 57,966.10 rubles). The cost of its transportation and installation amounted to 12,000 rubles. (including VAT - 1830.51 rubles).

In this case, the construction and installation work performed is related to real estate located on the territory of a foreign state. Based on paragraph 1.1 of Art. 148 of the Tax Code of the Russian Federation, the territory of the Russian Federation is not recognized as the place for the implementation of these works. Consequently, the "input" VAT is 59,796.61 rubles. (57,966.10 rubles + 1,830.51 rubles), it is included in the cost of equipment.

The organization also performed in the same tax period construction and installation works on the territory of the Russian Federation in the amount of 450,000 rubles, including VAT - 68,644.07 rubles.

General business expenses amounted to 115,000 rubles, including VAT - 17,542.37 rubles.

It is obvious that the total costs of transactions that are not subject to VAT will exceed 5% of the total value of the total costs. Consequently, the construction organization is obliged to distribute the amount of tax on general business expenses based on the proportion calculated in accordance with par. 4 p. 4 art. 170 of the Tax Code of the Russian Federation.

The share of the cost of services not subject to VAT in the total cost of services rendered is 59.05%.

The amount of VAT on general business expenses is subject to distribution:

RUB 10,358.77 (RUB 17,542.37 x 59.05%) is included in the cost of goods, works and services and is expensed;

RUB 7183.60 or 7183.60 rubles. (17,542.37 rubles - 10,358.77 rubles) is deductible in accordance with the generally established procedure.

In paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, two more cases are given when the amount of "input" VAT is included in the cost of goods (works, services). We are talking about the acquisition of goods (works, services):

persons who are not taxpayers (for example, those who have switched to a simplified taxation system or transferred to a taxation system in the form of UTII) or exempted from paying tax on the basis of Art. 145 of the Tax Code of the Russian Federation;
intended for operations that are not recognized as sales in accordance with paragraph 2 of Art. 146 of the Tax Code of the Russian Federation (for example, for transfer to the authorized capital of another company).

In cases not covered by Art. 170 of the Tax Code of the Russian Federation, when for some reason the tax cannot be deducted, it is not included in the expenses that reduce taxable profit, i.e. this amount is paid to the supplier at the expense of own funds organizations. For example if the supplier of the goods - the VAT payer did not issue an invoice or issued it in violation of the requirements specified in paragraphs 5 and 6 of Art. 169 of the Tax Code of the Russian Federation, the organization cannot accept the tax paid for deduction (clause 2 of article 169 of the Tax Code of the Russian Federation). It is also impossible to take this amount into account in the cost of purchased goods (clause 2, article 170 of the Tax Code of the Russian Federation).

You should also pay attention to the fact that an organization that is a VAT payer on the basis of Ch. 21 of the Tax Code of the Russian Federation and not recognized as a VAT payer in accordance with Ch. 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities", has no right to apply the provision established by the last paragraph of paragraph 4 of Art. 170 of the Tax Code of the Russian Federation (Letters of the Department of the Federal Tax Service of Russia for the City of Moscow dated May 31, 2005 N 03-1-03 / 897 / [email protected], Federal Tax Service of Russia dated April 30, 2005 N 19-11 / 31596). In other words, even if the share of expenses on VAT-free operations does not exceed 5% of the total amount of total expenses, the organization is obliged to keep separate records of ongoing operations in order to allocate "input" VAT.

Separate accounting of export operations

The procedure for deducting "input" VAT on export operations has its own peculiarities. The tax is deductible only after the tax authority confirms the fact of export based on the information collected and submitted by the organization required package documents, and not after payment (before January 1, 2006) or acceptance for accounting (after January 1, 2006), as when selling goods on the domestic market. However, in some judgments recognized the illegality of the actions of inspectors who refused to deduct, referring to the lack of separate accounting for operations for the sale of goods for export and for domestic market(Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated October 18, 2004 N A38-1759-17 / 361-2004).

Since 2006, the obligation to maintain separate accounting for exporters has been officially enshrined in the Tax Code of the Russian Federation, but the organization must develop the exact procedure itself, fixing it in its accounting policy. In this case, you can focus on the methodology set out in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, according to which the "input" tax on expenses simultaneously participating in taxable and non-taxable transactions is distributed based on the cost (revenue) of shipped goods. In the case under consideration, export deliveries act as non-taxable transactions, however, other criteria for distribution can be approved, for example, the cost of goods produced, actual expenses, or other indicators chosen by the taxpayer, taking into account the characteristics of its activities.

Similar to the methodology for distributing the amounts of "input" VAT on general business expenses in the implementation of taxable and non-taxable transactions, it is possible to distribute VAT on expenses that cannot be directly attributed to export or domestic transactions. Only in this case, the share of the "input" tax on general business expenses related to taxable transactions is deductible in accordance with the generally established procedure, and the share related to export transactions is deductible in the tax period when confirmation of export is received.

VAT recovery

Tax amounts accepted for deduction on goods (works, services), including fixed assets, in the event of their further use for transactions not subject to VAT, are subject to recovery. For fixed assets, VAT is recovered in the amount proportional to their residual (book) value, excluding revaluation.

Restoration of tax amounts is carried out in the tax period in which goods (works, services), including fixed assets and intangible assets, begin to be used for transactions exempt from VAT. At the same time, the amounts of tax subject to recovery are not included in the cost of these goods (works, services). They are included in other expenses in accordance with Art. 264 of the Tax Code of the Russian Federation.

When a taxpayer switches to special tax regimes in accordance with Sec. 26.2 and 26.3 of the Tax Code of the Russian Federation tax amounts accepted for deduction by the taxpayer for goods (works, services), including fixed assets and intangible assets, and property rights, are subject to restoration in the tax period preceding the transition to these regimes. In accounting, this amount is reflected in non-operating expenses, i.e. on the debit of account 91 "Other income and expenses".

A special procedure for the recovery of VAT amounts on real estate (fixed assets) previously legally accepted for deduction, in the event of their further use for operations not subject to VAT, is established in paragraph 6 of Art. 171 Tax Code of the Russian Federation

Amounts of tax presented to the taxpayer in the course of carrying out by contractors capital construction real estate objects (fixed assets), when acquiring real estate(excluding air, sea vessels and inland navigation vessels, as well as space objects), calculated by the taxpayer when performing construction and installation work for his own consumption, accepted for deduction in the manner prescribed by Ch. 21 of the Tax Code of the Russian Federation are subject to restoration if the specified real estate objects (fixed assets) are subsequently used to carry out the operations specified in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, with the exception of fixed assets that are fully depreciated or at least 15 years have passed since the commissioning of which for this taxpayer. At the same time, the taxpayer is obliged at the end of each calendar year for ten years, starting from the year in which depreciation began to accrue in tax return, submitted to the tax authorities at the place of its registration for the last tax period of each calendar year out of ten, reflect the restored amount of tax.

According to the explanations given in the Letter of the Ministry of Finance of Russia dated April 13, 2006 N 03-04-11 / 65, the specified norm is applied to real estate objects for which depreciation is charged in accordance with par. 2 p. 2 art. 259 of the Tax Code of the Russian Federation is produced starting from January 1, 2006.

Sometimes goods, works or services are initially purchased for use in transactions that are taxed at rates of 10% or 18%. The taxpayer claims "input" VAT on such goods, works, services for deduction. But after some time, these same goods, works or services can be used in transactions, for example, taxable at a rate of 0%, or the organization is simultaneously engaged in both retail and wholesale trade (in retail trade, it is transferred to UTII, and part of the goods for which VAT accepted for deduction, sold at retail). Obviously, in this case, the "input" VAT, previously deductible, should be restored and paid to the budget for that part of the goods that is exported or sold at retail.

L.Z. Galiakberova

Auditing Company

The tax legislation distinguishes between two types of transactions from which companies and businessmen have the right not to charge VAT. The first includes transactions that are not considered by legislators as an object of taxation, the second - exempt from VAT.

Taxable and non-taxable VAT transactions

Art. 146 of the Tax Code of the Russian Federation strictly distinguishes transactions according to their belonging to the objects of VAT. So, the transactions not subject to VAT in 2019, as in previous periods, include the following transactions:

for the sale of goods / services, the transfer of property rights, as well as the provision of gratuitous services (equal to sales) on the territory of the country;

for the transfer of goods and materials / services for their needs, the costs of which were not reimbursed when calculating income tax;

for the performance of construction and installation works for their own use;

on the import of goods.

In paragraph 2 of Art. 146 of the Tax Code of the Russian Federation denotes transactions that fall into the category of non-taxable VAT. First of all, these are transactions that are not sales. To understand in what situations the term "implementation" is not applicable, one should refer to paragraph 3 of Art. 39 of the Tax Code of the Russian Federation - it explains transactions that are not defined as sales. For example, not taxed:

transfer of property during the reorganization of firms to legal successors;

transfer of assets as part of the contribution to the management company upon withdrawal of a participant or liquidation of a company;

transactions with the circulation of foreign currency, except for numismatic ones;

transfer of property in investment transactions.

In addition to such transactions, transactions not subject to VAT include, among others:

free transfer housing, kindergartens, power grids, roads, other social and cultural facilities to state or local authorities;

sale of land plots or shares in them;

transfer of property rights of the company to the successor;

sale of goods/services related to the FIFA 2018, UEFA 2020 championships;

gratuitous transfer to the state treasury of the Russian Federation of real estate, including property for scientific research in Antarctica.

There are a number of transactions exempt from VAT. They are characterized mainly by a clearly oriented social orientation. Their list is indicated in Art. 149 of the Tax Code of the Russian Federation. This list is closed, but quite extensive and includes many positions - within the framework of this article, we present only a few of them. The following transactions are exempt from taxation:

leasing premises on the territory of the Russian Federation to foreigners and foreign companies accredited in the Russian Federation;

sale of medical goods included in the closed list, approved. Government of the Russian Federation on September 30, 2015 by Decree No. 1042, as well as a number of medical devices and services provided under compulsory medical insurance, ambulance services, etc.;

sale to canteens of medical and educational institutions of food products produced by public catering enterprises, as well as products produced by these canteens themselves;

donation of goods/property rights to charity;

issuance of guarantees and guarantees by non-bank institutions;

provision for use of residential premises in the housing stock of any form of ownership;

Thus, the current legislation contains a very impressive list of sales transactions that are not subject to VAT.

VAT exemptions in 2019

By general rules, in 2019, companies and individual entrepreneurs still have the right not to tax the sale of goods, works, services referred to in Art. 149 of the Tax Code of the Russian Federation. This is an opportunity for all categories of payers, and not for certain groups, so it is wrong to consider VAT exemption as a benefit. We can only talk about the changes that have taken place this year.

So, on the basis of paragraph 3 of Art. 174.2 of the Tax Code of the Russian Federation, enterprises and individual entrepreneurs that are supplied with electronic services in the territory of the Russian Federation by a foreign company have ceased to have the status of tax agents, and now the obligation to pay VAT is assigned to the service provider (clause 3 of article 174.2 of the Tax Code of the Russian Federation).

Since the beginning of 2019, the exemption previously applied to the sale of waste paper has been canceled. It is now the buyer's responsibility to charge VAT, as he becomes tax agent, and he will have to act in the same way as when buying scrap metal (clause 8, article 161 of the Tax Code).

VAT (value added tax) is the most difficult tax to understand, calculate and pay, although if you do not delve deeply into its essence, it will not seem very burdensome for a businessman, because. is an indirect tax. An indirect tax, unlike a direct tax, is passed on to the final consumer.

Each of us can see the total amount of the purchase and the amount of VAT on the check from the store, and it is we, as consumers, who ultimately pay this tax. In addition to VAT, indirect taxes are excises and customs duties. To understand the complexity of VAT administration for its payer, it will be necessary to understand the main elements of this tax.

Elements of VAT

Objects of VAT taxation are:

sale of goods, works, services on the territory of Russia, transfer of property rights (the right to claim debt, intellectual property rights, lease rights, the right of permanent use land plot etc.), as well as gratuitous transfer of ownership of goods, results of work and provision of services. A number of transactions specified in paragraph 2 of Article 146 of the Tax Code of the Russian Federation are not recognized as objects of VAT taxation;
performance of construction and installation works for own consumption;
transfer for own needs of goods, works, services, the costs of which are not taken into account when calculating income tax;
import (import) of goods to the territory of the Russian Federation.

Goods and services listed in article 149 of the Tax Code of the Russian Federation are not subject to VAT. Among them there are socially significant ones, such as: the sale of certain medical goods and services; nursing and childcare services; sale of religious items; passenger transportation services; educational services, etc. In addition, these are services in the securities market; Bank operations; services of insurers; legal services; sale of residential buildings and premises; utilities.

VAT tax rate can be equal to 0%, 10% and 18%. There is also the concept of "settlement rates" equal to 10/110 or 18/118. They are used in the operations specified in paragraph 4 of Article 164 of the Tax Code of the Russian Federation, for example, when receiving an advance payment for goods, works, services. All situations in which certain tax rates apply are given in article 164 of the Tax Code of the Russian Federation.

Please note: from 2019, the maximum VAT rate will be 20% instead of 18%. Estimated rate instead of 18/118 will be 20/120.

Export operations are taxed at a zero tax rate; pipeline transport of oil and gas; transmission of electricity; transportation by rail, air and water transport. At a 10% rate - some food products; most goods for children; medicines and medical products that are not included in the list of the most important and vital; breeding cattle. For all other goods, works, services, the VAT rate is 18%.

The tax base for VAT in the general case, it is equal to the cost of goods, works, services sold, taking into account excises for excisable goods (Article 154 of the Tax Code of the Russian Federation). At the same time, articles 155 to 162.1 of the Tax Code of the Russian Federation provide details for determining the tax base separately for different cases:

transfer of property rights (art. 155);
income under contracts of commission, commission or agency (Article 156);
in the provision of transportation services and services international communications(Art. 157);
sale of the enterprise as a property complex (Article 158);
performance of construction and installation works and transfer of goods (performance of work, provision of services) for their own needs (Article 159);
import (import) of goods into the territory of the Russian Federation (Article 160);
when goods (works, services) are sold on the territory of the Russian Federation by taxpayers - foreign persons(Art. 161);
taking into account the amounts associated with settlements for payment for goods, works, services (Article 162);
when reorganizing organizations (Article 162.1).

tax period, that is, the period of time at the end of which the tax base is determined and the amount of tax payable for VAT is calculated is a quarter.

VAT payers recognized Russian organizations and individual entrepreneurs, as well as those who move goods across the customs border, that is, importers and exporters. VAT is not paid by taxpayers working on special tax regimes:, (except when they import goods into the territory of the Russian Federation) and participants in the Skolkovo project.

In addition, taxpayers who meet the requirements of Article 145 of the Tax Code of the Russian Federation can receive exemption from VAT: the amount of proceeds from the sale of goods, works, services for the previous three months, excluding VAT, did not exceed two million rubles. The exemption does not apply to individual entrepreneurs and organizations selling excisable goods.

What is a VAT deduction?

At first glance, since VAT must be charged on the sale of goods, works, services, it is no different from sales tax (on turnover). But if we return to its full name - “value added tax”, then it becomes clear that it should not be taxed on the entire amount of sales, but only added value. Value added is the difference between the cost of goods sold, works, services and the cost of purchasing materials, raw materials, goods, and other resources spent on them.

From this it becomes clear the need to obtain a tax deduction for VAT. The deduction reduces the amount of VAT accrued upon sale by the amount of VAT that was paid to the supplier when purchasing goods, works, services. Let's look at an example.

Organization "A" purchased goods from organization "B" for resale worth 7,000 rubles per unit. The amount of VAT amounted to 1,260 rubles (at a rate of 18%), the total purchase price is 8,260 rubles. Further, organization "A" sells the goods to organization "C" for 10,000 rubles per unit. VAT on sale is 1,800 rubles, which organization "A" must transfer to the budget. In the amount of 1,800 rubles, the VAT (1,260 rubles) that was paid when purchasing from organization “B” is already “hidden”.

In fact, the obligation of organization "A" to the VAT budget is only 1,800 - 1,260 = 540 rubles, but this is provided that the tax authorities deduct this input VAT, that is, provide the organization tax deduction. Receiving this deduction is accompanied by many conditions, below we will consider them in more detail.

In addition to the deduction of VAT amounts paid to suppliers when purchasing goods, works, services, VAT on sale can be reduced by the amounts specified in article 171 of the Tax Code of the Russian Federation. This is VAT paid when importing goods into the territory of the Russian Federation; when returning goods or refusing to perform work or provide services; with a decrease in the cost of shipped goods (work performed, services rendered), etc.

Conditions for obtaining an input VAT deduction

So, what conditions must a taxpayer fulfill in order to reduce the amount of VAT on sale by the amount of VAT that was paid to suppliers or when goods were imported into the territory of the Russian Federation?

should be related to the objects of taxation(Article 171(2) of the Tax Code of the Russian Federation). It is not uncommon for the tax authorities to wonder whether these purchased goods will actually be used in transactions subject to VAT? Another similar question - is there any economic justification (focus on making a profit) when purchasing these goods, works, services?
That is, the tax authority is trying to refuse to receive a VAT tax deduction, based on its assessment of the expediency of the taxpayer's activities, although this does not apply to the mandatory conditions for deducting input VAT. As a result, VAT payers submit a lot of lawsuits for unreasonable refusals to receive deductions in this regard.
Purchased goods, works, services must be taken into account(Article 172(1) of the Tax Code of the Russian Federation).
Having a valid invoice. Article 169 of the Tax Code of the Russian Federation provides requirements for the information that must be indicated in this document. When importing, instead of an invoice, the fact of paying VAT is confirmed by documents issued by the customs service.
Until 2006, to receive a deduction, condition about actual payment VAT amounts. Now, Article 171 of the Tax Code of the Russian Federation provides only three situations in which the right to a deduction arises in relation to the VAT paid: when importing goods; travel and hospitality expenses; paid by buyers-tax agents. For other situations, the turnover "amounts of tax presented by sellers" applies.
Discretion and caution when choosing a counterparty. About that, "" we have already talked about. Refusal to receive a VAT tax deduction may also be caused by your connection with a suspicious counterparty. If you want to reduce the VAT that you must pay to the budget, we recommend that you conduct a preliminary check of your transaction partner.
Highlighting VAT as a separate line. Article 168 (4) of the Tax Code of the Russian Federation requires that the amount of VAT in settlement and primary accounting documents, as well as in invoices, be highlighted as a separate line. Although this condition is not mandatory for receiving a tax deduction, it is necessary to track its presence in the documents so as not to cause tax disputes.
Timely issuance of invoices by the supplier. According to Article 168 (3) of the Tax Code of the Russian Federation, an invoice must be issued to the buyer no later than five calendar days, counting from the date of shipment of goods, performance of work, provision of services. Surprisingly, even here the tax authorities see a reason for refusing to receive a tax deduction for the buyer, although this requirement applies only to the seller (supplier). The courts on this issue take the position of the taxpayer, reasonably noting that the five-day period for issuing an invoice is not prerequisite for deduction.
The integrity of the taxpayer. Here it is already necessary to prove that the VAT payer himself, who wants to receive a deduction, is a conscientious taxpayer. The reason for this is the same resolution of the Plenum of the Supreme Arbitration Court dated October 12, 2006 N 53, which defines the "defects" of the counterparty. Paragraphs 5 and 6 of this document contain a list of circumstances that may indicate the unreasonableness of the tax benefit (and the deduction of input VAT is also a tax benefit)
Suspicious, according to YOU, are:

the impossibility of real implementation by the taxpayer of business transactions;
lack of conditions for achieving the results of the relevant economic activity;
transactions with goods that were not produced or could not be produced in the specified volume;
accounting for tax purposes only those business transactions that are associated with obtaining tax benefits.
These are such, quite harmless, at first glance, conditions as: the creation of an organization shortly before the completion of a business transaction; one-time nature of the operation; use of intermediaries in transactions; carrying out the transaction not at the location of the taxpayer.
Based on this ruling, tax inspectors acted very simply - they refused to receive a VAT deduction, simply listing these conditions. The zeal of its employees had to be restrained by the Federal Tax Service itself, because. the number of "unworthy" of receiving tax benefits just rolled over. In a letter dated May 24, 2011, No. SA-4-9/8250, the Federal Tax Service notes that “... in the practice of tax control, there are cases when the tax authority, avoiding clarity in qualifying the circumstances of the receipt by the taxpayer of unjustified tax benefits, limiting itself to references to paragraphs 1 , 5, 6, 10 Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53 draws conclusions about the receipt by the taxpayer of unreasonable tax benefits. At the same time, other circumstances that clearly indicate that a business transaction has been completed are not taken into account.

Additional terms there may be a number of requirements for obtaining a tax deduction for VAT tax authorities to paperwork (typical accusations of incompleteness, unreliability, inconsistency of the specified information); to the profitability of the VAT payer; an attempt to requalify contracts, etc. If you are sure that you are right, in all these cases it is worth at least challenging the decisions of the tax authorities to refuse to receive a VAT tax deduction in a higher tax authority.

VAT on export

As we have already said, when exporting goods, their sale is taxed at a rate of 0%. The company must justify the right to such a rate by documenting the fact of export. To do this, along with the VAT declaration, a package of documents must be submitted to the tax office (copies of the export contract, customs declarations, transport and shipping documents with customs marks).

In order to submit these documents, the VAT payer is given 180 days from the date of placing the goods under the customs procedures for export. If the necessary documents are not collected within this period, then VAT will have to be paid at a rate of 10% or 18%.

VAT on import

When importing goods into the territory of the Russian Federation, importers pay VAT at customs, which is calculated as part of customs payments (Article 318 of the Customs Code of the Russian Federation). An exception is the import of goods from the Republic of Belarus and the Republic of Kazakhstan, in these cases, the payment of VAT is processed at the tax office in Russia.

Please note that when importing goods into the territory of Russia, all importers pay VAT, including those working on special tax regimes (USN, UTII, ESHN, PSN), and those who are exempt from VAT under Article 145 of the Tax Code of the Russian Federation.

The import VAT rate is 10% or 18%, depending on the type of goods. The exception is the goods specified in Article 150 of the Tax Code of the Russian Federation, upon import of which VAT is not charged. The tax base on which VAT will be charged when importing goods is calculated as the total amount of the customs value of goods, customs duty and excise tax (for excisable goods).

VAT under USN

Although simplified people are not VAT payers, issues related to this tax nevertheless arise in their activities.

First of all, why don't taxpayers on OSNO want to work with suppliers on the simplified tax system? The answer here is that the supplier on the simplified tax system cannot issue an invoice to the buyer with allocated VAT, which is why the buyer on the OSNO will not be able to apply a tax deduction for the amount of input VAT. A way out here is possible in reducing the sale price, because, unlike suppliers on, simplistic people should not charge VAT on sales.

Sometimes simplistic people still issue an invoice to the buyer with VAT allocated, which obliges them to pay this VAT and submit a declaration. The fate of such an invoice may be debatable. Inspections often refuse buyers to receive a tax deduction, citing the fact that simplists are not VAT payers (while they actually paid VAT). True, most courts in such disputes support the right of buyers to deduct VAT.

If, on the contrary, a simplistic person buys goods from a supplier working for OSNO, then he pays VAT, for which he cannot receive a deduction. But, according to article 346.16 of the Tax Code of the Russian Federation, a taxpayer on a simplified system can take into account input VAT in your expenses. This concerns, however, only payers, tk. on the simplified tax system Income does not take into account any expenses.

VAT declaration and tax payment

The VAT declaration must be submitted at the end of each quarter, no later than the 25th of the next month, that is, no later than April 25, July, October and January, respectively. Reporting is accepted only in electronic form, if it is submitted on hard copy, then it is not considered to be presented. Starting from the report for the 1st quarter of 2017, the VAT return is submitted according to the updated form (as amended by the Order of the Federal Tax Service of December 20, 2016 N MMV-7-3 / [email protected]).

The procedure for paying VAT is different from other taxes. The amount of tax calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, according to the results of the first quarter, the amount of VAT payable amounted to 90 thousand rubles. We divide the tax amount into three equal parts of 30 thousand rubles each, and pay it in the following: no later than April 25, May, June, respectively.

We draw the attention of all LLCs - organizations can pay taxes only by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty fee, which can be calculated using our calculator.

VAT - value added tax, is mandatory for objects of all types entrepreneurial activity, providing and rendering various services and performing certain operations. It is worth considering in more detail what and who are subject to VAT taxation.

Tax payers and objects of taxation

Organizations of various forms of ownership, persons engaged in private entrepreneurship.
Persons who are engaged in the movement of goods or the provision of services within the territory of the customs union.
When drafting contracts for trust management any property - the person who performs this management.

The objects of legal VAT taxation are:

The sale of any type of goods or the provision of any work or services to someone on the basis of entrepreneurship or without it.
The process of transferring legal rights to own and use property.
Transfer of legal rights to any material goods, goods, products of work and provision of services, on a free or barter basis.
Construction for own use and implementation of the installation process.
The process of importing goods from abroad into the territory of Russia during its registration with the Russian customs authorities.

It is also worth considering the list of objects that are not subject to VAT:

Performed operations for the conversion of national and foreign currencies.
Transferred fixed assets on the basis of succession in the process of implementation of reorganization measures.
The process of providing property to organizations that are not commercial and do not carry out entrepreneurial activities.
An investment form of investment, the transfer of a land share to a share community.
When a business community is created, the first initial contribution, the values transferred upon exit from it, as well as during its liquidation, are not subject to VAT.
Additional measures taken to reduce the tense situation in the labor market.
Privatization of residential premises.
Free transfer of property belonging to the budget or local treasury for the use of non-profit enterprises.
Confiscation of property items, the process of transferring ownerless and once lost items and things for use.
Sale of goods by entities organizing and holding the Olympic Winter Games.
Selling a piece of land or a share in it.
Provision of infrastructure facilities for operation by state local authorities, as well as local governments.
Transfer of fixed assets into ownership for operation by state authorities.
The process of privatization of property, when it is redeemed from the state.

This information is specified in more detail in the Tax Code of the Russian Federation, including information about objects subject to VAT taxation, is available in Article 149 of the Tax Code of the Russian Federation.

Main objects of taxation

The main and most important object of VAT taxation is the process of implementing the sale and marketing of items, providing or rendering services on a paid basis. These actions are mandatory carried out by VAT taxpayers exclusively in the territory subject to the Russian Federation. It is mainly the proceeds that are received in the process of selling goods that are subject to taxation.

VAT is charged with a certain tax base, which is the cost of goods, and with the established tax rate depending on the classification of goods or services sold to a certain category.

The tax base is calculated exactly at the moment of receiving the goods or transferring an advance, making a full payment.

An interesting video about VAT objects:

Examples

Realization of any goods and services on the territory of the Russian Federation. For example, I have a store in which I am going to sell some products, for example, a cosmetics store. I have a registered business, and I have a license to conduct entrepreneurial private activities. I am a registered taxpayer. In this case, I am a VAT payer carrying out retail sales of goods. I am obligated to pay VAT in interest rate eighteen%. I pay these amounts at the time of payment for the goods shipped to me by the wholesale supplier. I include the amount of VAT in the cost of each product and present it to the final consumer, that is, the buyer.

Implementation of the provision of services. For example, a private barbershop. And we provide services based on paid relationships with customers. So, I am again a payer and pay mandatory VAT, which is then included in the cost of services provided by my organization.

When there is a purchase of goods abroad or import of goods. I order a certain product abroad by entering into an agreement with a supplier. When my goods are being checked at the border, VAT must be paid during the customs registration process, regardless of whether I sell the goods or whether they will lie on my shelves for years. The import of items with subsequent sale to the territory of the Russian Federation is subject to VAT, so it will be paid in any case, otherwise I will not receive the goods.

These examples are far from perfect and are aimed at bringing the essence of the issue under consideration closer to understanding.

So, the basic objects of taxation for VAT in accordance with Art. 149 are the following operations:

the results of the sale of various kinds of goods;
transfer of one's property for use by another person;
construction for own benefit;
transportation of goods from abroad.

The main object of VAT taxation is the proceeds received by the entrepreneur in the process of reselling the goods to the final consumer. The tax is paid on a mandatory basis, and strict reporting is also kept on it.

Home/Trade/VAT on services and operations Value added tax is imposed on a wide range of operations and services, but there is also a list of those that are not subject to this tax. The possibility of refusing to pay VAT is associated with social expediency - it is on this basis that the exemption from payment is formed. Minimization or the possibility of refusing payments is relevant as a support measure for start-up businesses, for domestic manufacturers in general, competing with foreign suppliers. Information Medicine, education and other socially significant areas are also exempt from payments, which is quite natural. Regulatory framework Within the framework of VAT legislation, art. 149 of the Tax Code of the Russian Federation, which provides not only basic explanations, but also regulates the list of services and areas that are exempt from payments. This list is indicated in paragraph 3 of Art.

What is subject to VAT? tax payers

Value Added Tax Calculation The calculation of VAT is quite easy, for this purpose there is a formula NB × Nst / 100, where NB is the total amount, that is, the tax base, and the rate can be equal to 10 or 18 percent. Separating the tax from the total amount, you can apply the following formula: С / 1.18 × 0.18 (or × 0.10) С / 1.10 - rate of 10%, С - total amount including VAT.

If you need to find the amount together with the tax without calculating it in advance, you can apply the formula C \u003d NB × 1.18 (or 1.10) NB - the total amount without tax, base. Possible Calculation Errors An error can creep into any calculation, but mathematical inaccuracies are not the main problem area for VAT.

They rarely occur, and if we talk about errors in the formation and payment, then here, first of all, it is necessary to note other factors.

What is subject to VAT

Separate accounting is not required if total share taxation operations does not exceed 5% of total revenue. Separate accounting is designed to control the posting of goods and services involved in the formation of transactions exempt from taxation.

Further use of the tax deduction as a result of these actions is not allowed. Example. The company in its activities sells goods subject to VAT and non-taxable.

Info

In the 2nd quarter, transportation services were provided to the organization in the amount of 16,520 rubles (including VAT 2,520 rubles) for the delivery of VAT-free goods. The purchase of materials for the sale of taxable goods was made in the amount of 22,420 rubles, including VAT of 3,420 rubles.

Totally 56640 goods sold, incl. VAT 8640 rubles. The sale of goods exempt from taxation occurred in the amount of 20,000 rubles.

What tax will be payable at the end of the work? one.

Operations without VAT

In addition, if an enterprise, in addition to activities that are under special tax regimes, perform taxable activities, then in respect of them they are required to calculate and pay VAT on the basis of general regime. Non-payers of VAT do not issue invoices, and do not indicate the amount of VAT in settlement documents.

Also, they do not keep records of this tax and do not submit reports. Exemption from value added tax in 2014 Article 145 provides for exemption from VAT if in the last three months the amount of proceeds from the products sold by the organization does not exceed the limit of two million rubles and there is no turnover of excisable products and no import operations are carried out.

This exemption does not apply to the duties of a withholding agent.

What is not subject to VAT in Russia?

shares in mutual funds and shares in the authorized capital of organizations, securities;
maintenance and repair services during the warranty period, if there are no additional charges;
restoration and repair work performed during the restoration of monuments of culture and art, religious buildings that are protected by the state;
services for which a state or patent fee is charged, as well as all types of registration and license fees;
services in the field of arts and cultural activities provided by non-profit institutions;
maintenance of aircraft and ships;
rights to inventions, rights to use intellectual property.

The list of the above goods and services is approved by the Government of the Russian Federation and the Tax Code of the Russian Federation. Based on paragraph 3 of Art.

Operations not subject to VAT taxation: types and features

These activities include:

Sale of goods, services or works carried out by organizations of the disabled (at least 80% in the state, or at least 80% in the authorized capital are contributions public organizations disabled people).
Charitable activities of non-profit organizations.
Research activities and implementation of development work at the expense of budgetary funds.
Activities of the Russian partners of the International Olympic Committee (IOC).
Investment activities.
Production of cinematographic products by organizations.
Restoration, repair and conservation of cultural and historical monuments.
Construction of facilities for military personnel (housing, infrastructure, cultural facilities, etc.).

Is it legal to charge for intercom every month? You will also find the answer on our website.

VAT non-taxable transactions

Dt 44 - Kt 60 (16,520 rubles) - transportation services were received for VAT-free transactions. 2. Dt 10 - Kt 60 (19,000 rubles) - materials involved in the sale of taxable goods are credited.
3. Dt 19 - Kt 60 (3420 rubles) - VAT is allocated when posting materials. 4. Dt 62 - Kt 90-1 (20,000 rubles) - non-taxable products were sold.
5.

Dt 62 - Kt 90-1 (56,640 rubles) - goods subject to VAT were sold. 6. Dt 90-3 - Kt 68 (8640 rubles) - VAT allocated for sales.

7. Kt 68 - Dt 19 (5220 rubles) - tax payable. VAT on export-import transactions Transactions in which goods cross the customs border of the state (import of goods) are subject to VAT, regardless of the entity, its type of activity. In such cases, the tax is calculated by the payer independently and transferred to the budget.

What is subject to VAT and what is not

In addition: The payer, having received an exemption, does not get rid of the need to file with tax inspection VAT declaration, keep a sales book, draw up invoices (they must indicate “Without VAT”) and keep invoice journals, as well as submit a declaration. This is the main difference between entities that are not tax payers and entities exempted from paying it.

Attention

If the amount of income from the sale of goods for three consecutive calendar months exceeds the limit allowed by the Tax Code, then from the first day of the month in which the excess is recorded, the exemption automatically expires and the enterprise is subject to VAT. Registration of invoices in 2014 An invoice is the main document that gives the right to pay and refund VAT.

As mentioned above, enterprises that do not pay VAT do not issue invoices to their customers.

VAT: the most special and complex tax

If you want to know how to solve your particular problem, please use the online consultant form on the right or call free consultation: back to contents Legislative regulation The accrual and procedure for paying value added tax (VAT) is regulated by Chapter No. 21 of the Tax Code (TC) of the Russian Federation. The list of transactions, services and goods not subject to VAT within the framework of VAT is approved by Articles No. 145, No. 149 and No. 150 of the Tax Code of the Russian Federation. How to write an application for the return of state duty to the tax? Learn about it from our article. back to table of contents Concept What does it mean “VAT free”? Any commercial activity on the territory of the Russian Federation, which involves making a profit, is subject to VAT - an indirect tax that deducts part of the cost of goods, services or works in favor of the state budget.

What services and operations are not subject to value added tax?

Dismissal of a parent of a disabled child: there are features In the case when an organization plans to reduce staff and, among others, an employee who is the parent of a disabled child falls under this reduction, it may be necessary to postpone the date of his dismissal or even keep it for him workplace. < … Старые «прибыльные» ошибки иногда можно исправить в текущем периоде Если организация обнаружила, что в одном из предыдущих отчетных (налоговых) периодов при исчислении налога на прибыль была допущена ошибка, исправить ее текущим периодом можно, только если соблюдены два условия.

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VAT for dummies: rates, what is taxed, methods of payment

Religious objects and religious literature.
Medical products of Russian and foreign production, included in the list approved by the government of the Russian Federation (glasses, lenses, prostheses, etc.).
coins from precious metals, which are means of payment.
Goods sold in "duty free shops".
Technical means for the rehabilitation or prevention of disability.
Scrap and waste of non-ferrous and ferrous metals.
Rough diamonds.
Ores, concentrates of valuable metals and metals themselves.
Goods supplied as part of the gratuitous assistance of the Russian Federation (excluding excisable goods).

What is subject to VAT and what is not

The Tax Code of the Russian Federation, having read it, the taxpayer can clarify whether there is a need to pay tax in his case. What is VAT? VAT is indirect tax applicable to both goods and services. It is calculated as a surcharge, paid from the cost of a service or operation by the end user in favor of the country's budget. A feature of this tax is the fact that the receipt of the tax is possible even at the stages of production.

If we talk about services, it is also formed from those operations that are rendered in the process of producing the final result, remaining relevant at all stages. The basic rate for VAT is 18 percent, also Russian legislation involves the possibility of using a reduced rate of 10 percent, or a zero rate, as well as a full exemption.