VAT 20 percent per year. What should be indicated in the cash receipt, in terms of VAT

What is a tax agent

Tax agents are persons who, according to the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to budget system RF. This is stated in Art. 24 of the Tax Code of the Russian Federation.

That is, organizations and individual entrepreneurs that apply special regimes or are exempt from VAT in accordance with Article 145 or 145.1 of the Tax Code of the Russian Federation are not exempt from the duties of a tax agent.

But note that the buyer will only have to pay as a tax agent if he purchases scrap, aluminum (or skins) for VAT payers(clause 8 of article 161 of the Tax Code of the Russian Federation).

In order for the buyer of scrap to know that he is purchasing goods from a VAT non-payer, sellers must make an entry in the contract and in the primary accounting document“Without tax (VAT)” or put down such a mark (paragraph 6, clause 8, article 161 of the Tax Code of the Russian Federation).

If the seller deceived the buyer and indicated in the contract and primary documentation false information, then the seller must pay VAT on scrap metal in 2018.

In addition to the above case, the legislation provides for others when the obligation to transfer value added tax remains with the seller:

• sale of scrap metal to individuals
• sale of scrap metal for export
• loss of the right to apply a special tax regime or exemption from VAT

So, the novelty lies in the fact that from 01/01/2018 when selling scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys, VAT is calculated by tax agents - buyers of these goods, and not sellers, as provided general order VAT calculations.

The exception is individuals who are not individual entrepreneurs.

For information: Assignment of obligations to pay VAT to buyers - tax agents in the course of sale certain types products is considered as an experiment in order to suppress the existing schemes of illegal VAT refunds from the budget in a number of industries, based on the results of the implementation of which it will be possible to conclude that it is advisable to use it more widely

If the expectations of officials come true, and budget revenues grow, the rules will be extended to the rest. Such clarifications were given by the Ministry of Finance in letters dated September 12, 2017 N 03-07-11 / 58336, dated August 14, 2017 N 03-07-14 / 51894.

Salesman

The seller is a VAT payer

Federal tax service Russia in connection with the amendments made to Chapter 21 of the Tax Code of the Russian Federation by the Federal Law of November 27, 2017 No. 335-FZ in its Letter of January 16, 2018 No. SD-4-3 / [email protected] provided detailed explanations on the procedure for applying VAT by tax agents specified in paragraph 8 of Article 161 of the Tax Code of the Russian Federation.

If the seller is a tax payer, he must issue an invoice. The seller will draw up invoices excluding VAT.

The tabular part of the invoice is filled in in abbreviated form: up to column 5 inclusive. (Consultation: DUMINSKAYA Olga Sergeevna, Counselor of the State Civil Service of the Russian Federation, 2nd class)

In invoices, corrective invoices issued by taxpayers-sellers upon receipt of payment (partial payment) on account of upcoming deliveries of scrap, as well as during their implementation, an appropriate inscription (mark) is made or a stamp is placed "VAT is calculated by the tax agent", which is provided for by paragraph 5 of Article 168 of the Code.

In a similar manner, invoices are issued by commission agents (agents) selling (acquiring) scrap under a commission agreement (agency agreement).

That is, the seller will calculate the cost goods sold without VAT, but will not calculate the tax itself and indicate the value of scrap metal along with the tax. At the same time, in the invoice, he must make an inscription or put a stamp "VAT is calculated by the tax agent."

On the basis of paragraph 3.1 of Article 166 of the Tax Code of the Russian Federation, when selling scrap, the amount of VAT by taxpayers-sellers is not calculated, except for the cases provided for in paragraphs 7 and 8 of paragraph 8 of Article 161, subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, and also when selling these goods to individuals who are not individual entrepreneurs.

In this regard, operations for the sale of scrap in Section 3 tax return for VAT, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected], taxpayers - sellers are not reflected, except for the cases provided for in paragraphs 7 and 8 of paragraph 8 of Article 161, as well as when selling such goods to individuals who are not individual entrepreneurs.

With regard to the preparation of primary documents, general rule the tax amount is allocated in a separate line (clause 4, article 168 of the Tax Code of the Russian Federation). But since the seller does not present the tax to the buyer and is not even obliged to calculate it (clause 3.1 of article 166 of the Tax Code of the Russian Federation), then in primary documents you should make the same note as in the invoice, i.e. indicate the amounts without VAT and make a note "VAT is calculated by the tax agent".

The seller is not a VAT payer

If the seller is a non-payer of VAT or is exempt from paying VAT, an appropriate entry is made in the contract, in the primary accounting document or a mark is made "Without tax (VAT)", which follows from paragraph 6 of clause 8 of Article 161 of the Tax Code.

So, in the contract of sale, this should be indicated in without fail. The price must be indicated with the note "Without tax (VAT)".

If the seller is not a VAT payer, then the buyer does not have the obligation of a tax agent. Thus, it is possible to avoid paying tax and filing a VAT return as a tax agent only by concluding an agreement with a seller company or individual entrepreneur who are not VAT payers (they apply the simplified tax system or other special tax regimes).

Customer

The buyer is a tax agent he will calculate VAT himself, regardless of whether he is a VAT payer or not, based on their contractual value, which is provided for in paragraph 5, clause 8, Art. 161 NK.

The tax base for calculating VAT is determined on the basis of the purchase price of goods, that is, on the basis of the contractual value, including VAT. According to paragraph 4 of Art. 164 of the Tax Code of the Russian Federation, the rate of 18/118 applies to the tax base, which includes VAT.

When purchasing scrap metal from legal or individual entrepreneurs who are VAT payers, the tax agent calculates the amount of tax payable to the budget according to the formula (clause 4, article 164 of the Tax Code of the Russian Federation):

VAT = Cost of goods (including VAT) / 118 x 18, For example:
If in the contract the cost of goods with VAT is 118 rubles, the amount of tax will be 18 rubles.

And if in the contract the cost of goods without VAT is 100 rubles. marked “VAT is paid by the tax agent”, then the tax will also be 18 rubles. (100 rubles x18%).

The buyer must calculate the tax amount based on the invoice received from the seller. For this:

• the amount from column 5 of the invoice (its tax agent will indicate it in column 14 of the sales book) must be increased by 18%.
• the amount received should be reflected in column 13b of the sales book.
• it will be necessary to calculate VAT from it at the rate of 18/118 and show the result in column 17 of the sales book.

The buyer of scrap metal does not have to draw up an invoice as a tax agent.

If the tax agent is a VAT payer and the goods are accepted for accounting, then he simultaneously registers the invoice reflected in the sales book in the purchase book.

If the buyer does not transfer the advance payment to the scrap supplier, then the tax agent will have a tax base on the date of shipment of the scrap (clause 1, clause 1, article 167 of the Tax Code of the Russian Federation).

It is on this date that the tax agent will have to calculate VAT, regardless of the fact that payment has been transferred to the supplier.

In fact, VAT will not be transferred to the supplier when payment is transferred to him, the supplier is transferred payment without VAT.

tax deductions

If we have recognized ourselves as a tax agent, then the question arises: can we deduct VAT accrued on transactions with these goods?

Here the issue is resolved based on the organization's own tax status: if it is a VAT payer, a deduction is possible, if not, then we only pay VAT. The foregoing follows from paragraph 3 of Article 171 of the Tax Code of the Russian Federation.

1. The amounts of tax paid in accordance with Article 173 of this Code by the tax agents specified in paragraphs 2 and 6 of Article 161 of this Code are subject to deductions, as well as calculated by the tax agents specified in paragraph 8 of Article 161 of this Code.

If a tax agent uses metal in activities that are subject to value added tax, then the VAT paid as a tax agent can be claimed for deduction.

As a result, VAT will not have to be paid to the budget.

In other words, only buyers who pay VAT have the right to deduct VAT.

The VAT paid by the buyer - tax agent is included in the cost of goods in the following two cases:

1. If the tax agent is not a VAT payer. In this case, the VAT paid by the agent is included in the cost of goods, which further guarantees the non-competitiveness of such organizations in comparison with VAT payers.
2. If the tax agent purchased the goods for VAT-free transactions.

If the buyer is an organization or an individual entrepreneur applies the simplified tax system with the object "income-expenses", such a buyer can take into account the amount of VAT paid on the purchased scrap as expenses (clause 8, clause 1, article 346.16, article 346.17 of the Tax Code of the Russian Federation).

But if the cost of the purchased scrap is not taken into account for tax purposes, then the amount of VAT calculated by the tax agent-non-payer of VAT cannot be taken into account in expenses.

How can a buyer register VAT?

Now we will determine the procedure for reflecting the considered transactions by the buyer in the accounting and tax accounting. We will show them in the following table, but first we pay attention that column 5 shows the amount of transactions for tax agents, and column 6 - for other organizations.

If the buyer transfers an advance payment for scrap metal

In the event of a prepayment transfer, the procedure for calculating VAT with tax agents specified in clause 8 of Article 161 of the Tax Code of the Russian Federation will be similar to the procedure currently applied by tax agents specified in clause 5 of Article 161 of the Tax Code of the Russian Federation: tax agents must also determine the tax base for VAT in accordance with paragraph 1 of article 167 of the Tax Code of the Russian Federation.

That is, if the moment of definition tax base the tax agent has the day of payment, partial payment for the upcoming deliveries of goods, then on the day of shipment of goods on account of the payment received earlier, partial payment, the moment of determining the tax base also arises (clause 14 of article 167 of the Tax Code of the Russian Federation). Wherein The tax agent has the right to deduct VAT calculated when transferring an advance payment on the date of shipment of scrap(Clause 8, Article 171 and Clause 6, Article 172 of the Tax Code of the Russian Federation).

Despite the fact that such a procedure is not directly prescribed in the Tax Code of the Russian Federation, the procedure for filling out section 2 of the VAT declaration contains precisely such instructions for tax agents who determine the tax base for VAT in accordance with paragraph 1 of Article 167 of the Tax Code of the Russian Federation (paragraph 37.8 The procedure for filling out a tax return for value added tax, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected]).

A similar conclusion follows from paragraph 4.1 of Article 173 of the Tax Code of the Russian Federation (as amended on 01/01/2018), which states that tax agents have the right to deduct the VAT specified in paragraph 8 of Article 171 of the Tax Code of the Russian Federation (calculated by taxpayers prepaid).

In other words, in our opinion, in the case of an advance payment to the seller on account of the supply of scrap, the procedure for calculating VAT for tax agents purchasing scrap will be as follows:

1. When transferring an advance to the seller, the tax agent calculates VAT on the advance. For example, a tax agent transfers 100 rubles to the seller, and 18 rubles. (100 * 18%) VAT is charged to the budget (tax base with a tax agent = 118 rubles, rate 18/118).
2. When scrap is shipped in the amount of 118 rubles, including VAT or 100 rubles. excluding VAT, the tax agent charges VAT 18 rubles. (118 rubles * 18/118) for the purchased scrap and 18 rubles. VAT calculated when transferring the advance payment is deductible.

Tax agents who are NOT VAT payers, may deduct VAT calculated by them as tax agents when transferring an advance payment on account of the delivery of scrap on the date of shipment of the scrap (clause 8, article 171 of the Tax Code of the Russian Federation).

Reflection of the transaction for the transfer of partial prepayment and for the purchase of scrap.

For clarity, we will give an example of how the accounting of the buyer-payer of VAT and the seller will reflect operations for the transfer of a partial prepayment and for the purchase of scrap.

From the buyer:

• Dt 60 Kt 51 - a 50% advance payment of 50 rubles was issued.
• Dt 76. ON Kt 68 - VAT was charged from an advance payment of 9 rubles. ((50 +50*18%)*18/118)
• Dt 68 Kt 76.VA - deduction of VAT on advances issued 9 rubles.
• Dt 41 Kt 60 - goods of 100 rubles are accepted for accounting.
• Dt 76. ON Kt 68 - VAT was charged on the shipment of scrap - 18 rubles. ((100 +100*18%)*18/118)
• Dt 68 Kt 76.NA - deduction of VAT calculated when transferring an advance - 9 rubles.
• Dt 68 Kt 76.NA - VAT deduction for purchased scrap 18 rubles.
• Dt 76.VA Kt 68 - restoration of VAT previously accepted for deduction on advances issued 9 rubles.

From the Seller:

• Dt 51 Kt 62 - an advance payment of 50 rubles was received.
• Dt 62 Kt 90 - reflected the sale of scrap 100 rubles.

Question: What should buyers of scrap do who transferred an advance payment to a taxpaying supplier in 2017 without VAT? Is tax calculated upon acceptance of goods for accounting in 2018?

Answer: When scrap is shipped by a VAT taxpayer in 2018, the buyer of scrap (including in the special regime) must calculate the tax.

Base: Since 2018, operations for the sale of scrap metal have been excluded from Article 149 of the Tax Code of the Russian Federation. VAT is calculated by the buyer's tax agent. The Tax Code does not contain any exceptions for buyers who transferred advances in 2017 for deliveries in 2018.

In addition, paragraph 8 of Article 149 of the Tax Code of the Russian Federation explicitly states that when changing the wording of paragraphs 1 - 3 of Article 149 of the Tax Code of the Russian Federation (including the abolition of exemption from taxation), taxpayers apply the procedure for determining the tax base (or exemption from taxation), which was valid on the date of shipment of goods (works, services), regardless of the date of their payment.

VAT on the return of scrap and in cases of a change in its value

The norms of the Tax Code of the Russian Federation provide for the specifics of calculating VAT by tax agents when returning scrap and in cases of a change in its value (clause 10, article 154, clause 5, article 171 of the Tax Code of the Russian Federation).

The tax agent also has the right to deduct the calculated VAT if he had to return the scrap to the seller or the seller returned the prepayment to him upon termination or change in the terms of the contract (clause 5 of article 171 of the Tax Code of the Russian Federation).

Buyers who do not pay VAT are also entitled to deduct VAT from the difference by which the value of the purchased scrap has decreased. Indeed, when the value of the purchased scrap decreases in cases where the seller must issue an adjustment invoice to the buyer, it turns out that the tax agent has overpaid VAT on the “original” value of the scrap and must correct the amount of calculated VAT by deducting VAT from the difference by which the cost has decreased .

In addition, clause 13 of Article 171 of the Tax Code of the Russian Federation does not specify that only VAT taxpayers can apply such a deduction. (13. When changing the cost of shipped (purchased) goods (work performed, services rendered), transferred property rights downward, including in the event of a decrease in the price (tariff) and (or) a decrease in the quantity (volume) of goods shipped (acquired) (work performed, services rendered), property rights transferred, deductions from the seller (buyer, acting tax agent) in accordance with paragraph 8 of Article 161 of this Code) of these goods (works, services), property rights, the difference between the amounts of tax calculated on the basis of the cost of shipped (acquired) goods (work performed, services rendered), transferred property rights before and after such decrease.)

New operation codes

Registration of invoices from both sellers and buyers in the books of sales and purchases will be carried out with new operation codes. For such operations, two new groups of operation type codes (KVO) were introduced.

The first group of QUOs is intended for use in the seller's sales book and purchase book, as well as in the intermediary's ledger:

• "33" - upon receipt of payment (partial payment) on account of the upcoming deliveries of raw hides and scrap; when registering invoices(adjustment invoices) issued upon receipt of payment (partial payment) on account of the forthcoming supply of raw hides (scrap) from the tax agent;
• "34" - when raw skins and scrap are shipped, including against payment (partial payment), as well as when the cost of shipments changes (both upward and downward); when registering invoices (adjustment invoices) issued (received) by a commission agent (agent) when raw hides and scrap are shipped to a tax agent.

The second group of QUOs is for use in the sales book and the buyer's purchase book:

• "41" - when calculating VAT on payment (partial payment) ("as for the seller"); when applying deductions for VAT amounts calculated when transferring payment (partial payment) (“as for the buyer”);
• "42" - when calculating VAT on shipment and when calculating VAT on shipment in case of an increase in the cost of shipments ("as for the seller"); when applying deductions for VAT amounts calculated upon shipment, and when applying deductions for VAT amounts calculated when the cost of shipments changes upwards ("as for the buyer");
• "43" - when restoring VAT in the event that the buyer transfers payment (partial payment) ("as for the buyer"); when applying deductions for VAT amounts calculated from payment (partial payment), deductible from the date of shipment (“as for the seller”);
• "44" - when restoring VAT in the event of a decrease in the cost of shipments ("as for the buyer").

Tax return

Tax agents calculate VAT based on the results of the quarter, taking into account possible deductions for such transactions and the amount of VAT to be recovered.

The calculation of the amount of VAT payable to the budget is made by tax agents in aggregate in respect of all goods specified in paragraph 8 of Article 161 of the Tax Code of the Russian Federation, carried out by all taxpayers-sellers for the past tax period.

At the same time, the total amount of VAT payable to the budget by tax agents specified in paragraph 8 of Article 161 of the Tax Code of the Russian Federation should be reflected in line 060 of section 2 of the VAT tax return approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected]

Tax agents are required to submit to the tax authorities at the place of their registration the relevant tax declaration in the prescribed format in electronic form via telecommunication channels.

Deadline - no later than the 25th day of the month following the expired tax period. Thus, the reporting dates are: April 25, July 25, October 25, January 25.

We believe that the form of the VAT declaration will be amended accordingly, and it will contain special lines for reflecting VAT calculated by tax agents who purchase scrap, recycled aluminum and raw animal skins. The current declaration form does not contain such lines.

It is assumed that the updated form will be applied no earlier than from the third quarter of 2018.

Payment of the calculated tax for the expired quarter is made in equal installments no later than the 25th day of each of the three months following the expired quarter.

How to issue a payment order of a tax agent when paying VAT on scrap metal

According to the rules for filling out payment orders approved by the Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, the following fields of the payment order must be filled in:

• « Payer status "(field 101) - VAT is paid by a company or an individual entrepreneur as a tax agent - code "02"
• "TIN of the payer" (field 60)
• "Payer's checkpoint" (field 102) - An individual entrepreneur puts "0", the company - its checkpoint.
• "Payer" (field 8) - short name of the tax agent
• "TIN of the recipient" (field 61) - TIN toy tax office, where the tax agent transfers value added tax
• “KPP of the recipient” (field 103) - The checkpoint of the tax office where the tax agent sends value added tax
• "Recipient" (field 16) - tax office to which the value added tax is transferred. The field is filled in as follows: "UFK for the city of Moscow (IFTS No. 7 for the city of Moscow)". It is impossible to indicate only the IFTS number. For example: "IFTS No. 7".
• "Priority of payment" (field 21) - code "5", in special cases "3"
• "KBK" (field 104)
• "OKTMO" (field 105) - code according to the All-Russian Classifier of Territories municipalities. For companies - the code for the location, and for individual entrepreneurs - for the place of residence.
• "Basis of payment" (field 106) - current payment "TP.
• "The period for which the tax / contribution is paid" (field 107)- when paying VAT as a tax agent, in field 107, you must enter the date of payment Money counterparty.
• "Document number" (field 108) -
• "Document date" (field 109) -"0" is indicated (because in field 106 "TP")
• "Type of payment" (field 110) -«0».
• "Purpose of payment" (field 24) - value added tax withheld by a tax agent from the cost of goods (name) from the organization under an agreement dated "" _______ 20__, No. __

How to correctly fill out a payment order for the transfer of an advance or payment for the delivered goods, what should be indicated in the purpose of the payment, in terms of VAT?

If the seller is a VAT payer, then the buyer, regardless of the tax regime applied by him, is recognized as a tax agent. Accordingly, in the field "payment purpose" in payment order for the transfer of an advance or payment for the delivered goods, you must indicate "VAT is calculated by the tax agent".

If the seller organization is not a VAT payer, an appropriate entry is made in the payment order "Without tax (VAT)".

What should be included in cash receipt, in terms of VAT?

In case of receipt cash receipts from legal entities or individual entrepreneurs, the selling organization does not act as a VAT payer. As noted above, VAT is paid by the tax agent-buyer.

If the selling organization is a VAT payer, then the cash receipt should indicate " VAT is calculated by the tax agent".

If the selling organization is exempt from paying VAT, a mark is placed on the cashier's receipt "Without tax (VAT)".

This VAT information can be printed directly on the cash receipt or it can be stamped.

In case of sale of scrap metal to individuals the seller organization calculates and pays VAT (paragraph 8 of Article 161 of the Tax Code of the Russian Federation).

Responsibility for failure to fulfill the duties of a VAT tax agent For failure to fulfill the duties of a tax agent (VAT on scrap metal is not withheld and not transferred to the budget) for entity or individual entrepreneur imposed a fine in accordance with Art. 123 of the Tax Code of the Russian Federation.

The amount of the fine is 20% of the amount of value added tax not paid to the budget.

In addition to the fine, the tax inspectorate will also require you to pay the amount of VAT that was not paid.

In custody

Prior to amendments to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, orders of the Federal Tax Service of Russia of October 29, 2014 No. ММВ-7-3 / [email protected], dated March 14, 2016 No. ММВ-7-3/ [email protected] and corresponding changes to the format of the invoice, approved by order of the Federal Tax Service of Russia dated March 24, 2016 No. ММВ-7-15 / [email protected], the Federal Tax Service of Russia recommends applying the procedure for filling in individual indicators of invoices, adjustment invoices compiled by taxpayers-sellers, as well as individual columns of sales books and purchase books, a register of received and issued invoices when registering invoices, adjustment invoices - invoices by commission agents (agents), taxpayers-sellers, as well as tax agents, specified in the appendix to Letter of the Federal Tax Service of Russia dated January 16, 2018 No. SD-4-3 / [email protected]

New procedure for calculating VAT on the sale of scrap, raw hides and recycled aluminum

Buyer pays VAT

From January 1, 2018, the sale of scrap is subject to VAT, i.e. paras. 25, clause 2, article 149 of the Tax Code of the Russian Federation, which establishes tax exemption, becomes invalid (Federal Law of November 27, 2017 N 335-FZ)

But buyers will pay VAT on the sale of scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys, as well as raw animal skins (with the exception of individuals who are not individual entrepreneurs). The new paragraph 8 of article 161 of the Tax Code of the Russian Federation imposes on them the duties of a tax agent for VAT (paragraph 8 of article 161 of the Tax Code of the Russian Federation was introduced by Federal Law No. 335-FZ of November 27, 2017).

For the purposes of the Tax Code of the Russian Federation (Clause 8, Article 161 of the Tax Code of the Russian Federation): raw animal skins are recognized as raw (undressed) skins taken from animal carcasses, steamed or preserved in order to prevent their spoilage and decomposition (wet-salted or dried), but not subjected to any further processing; Recycled aluminum and its alloys are recycled aluminum and its alloys, classified in accordance with the All-Russian Classifier of Products by Type of Economic Activity.

Tax agents are required to calculate and pay the appropriate amount of tax to the budget, regardless of whether they perform the duties of a VAT taxpayer. That is, organizations and individual entrepreneurs that apply special regimes or are exempt from VAT in accordance with Article 145 or 145.1 of the Tax Code of the Russian Federation are not exempt from the duties of a tax agent.

But, pay attention, the buyer will only have the duties of a tax agent if he purchases scrap, aluminum or skins from VAT payers (clause 8, article 161 of the Tax Code of the Russian Federation).

That is, for example, if a recycling center purchases scrap from individuals, such an organization will not have to pay VAT. She does not have the obligations of a tax agent for VAT. Or a plant that purchases scrap from non-payers of VAT, for example, from organizations or individual entrepreneurs that use the simplified tax system or are exempted from fulfilling the duties of a taxpayer in accordance with Articles 145 and 145.1 of the Tax Code of the Russian Federation. The plant does not pay VAT on such an operation.

In order for the scrap buyer to know that they are purchasing goods from a VAT non-payer, sellers must make an entry in the contract and in the primary accounting document “Without tax (VAT)” or put such a mark (paragraph 6, clause 8, article 161 of the Tax Code of the Russian Federation).

Four exceptions to the rule when VAT has to be calculated by the seller

If the supplier deceives the buyer, i.e. it is established that the seller has unreasonably put a mark in the contract and the primary document on the absence of VAT, then it is the seller, and not the buyer, who will have to pay VAT to the budget (paragraph 7, clause 8, article 161, p 3.1 article 166 of the Tax Code of the Russian Federation as amended from 01/01/2018)).rt the seller issues an invoice to the buyer with a zero VAT rate, which the seller needs

Also, the seller will have to independently calculate VAT if, during the sale of scrap, he was relieved of his duties as a VAT payer or applied a special regime (USHN, USN, UTII, PSN), but lost the right to do so. backdating". That is, such taxpayers calculate and pay tax on scrap sales operations, starting from the period in which they switched to common mode taxation, until the day of the occurrence of circumstances that are the basis for the loss of the right to exemption from the performance of taxpayer duties or to the application of appropriate special tax regimes(paragraph 8, clause 8, article 161, clause 3.1, article 166 of the Tax Code of the Russian Federation from 01.01.2018). The seller issues an invoice to the buyer with a zero VAT rate, which the seller needs to

For example, an organization on the simplified tax system sold scrap on 04/12/2018 (with the mark “Without tax (VAT)). But in the 2nd quarter, revenues since the beginning of the year exceeded maximum value for application of the simplified tax system, for example, this happened on 06/20/2018 and she lost the right to use this special regime from 04/01/2018 (clause 4 of article 346.13 of the Tax Code of the Russian Federation). From 06/20/2018, the organization began to issue VAT invoices to its customers and made appropriate changes to previously issued contracts. Accordingly, she must calculate VAT on scrap shipped in the 2nd quarter of 2018 for the period from 04/01/2018 to 06/20/2018, in our example, for scrap shipped on 04/12/2018, the seller issues an invoice to the buyer -an invoice with a zero VAT rate, which the seller needs to

In addition, VAT must be calculated and presented to the buyer by the seller if the scrap acquires individual who is not an individual entrepreneur (such situations, according to the author, are rare) (clause 3.1 of article 166, clause 1 of article 168 of the Tax Code of the Russian Federation as amended from 01/01/2018) the seller issues an invoice to the buyer with a zero VAT rate which the seller needs

When selling scrap for export, the seller issues an invoice to the buyer with a zero VAT rate, which the seller needs to

How does the seller arrange for the sale of scrap?

Despite the fact that when purchasing scrap from VAT payers, buyers must act as a VAT tax agent, the norms of the Tax Code of the Russian Federation do not exempt sellers from issuing invoices. But in cases where VAT must be paid by a tax agent, the seller is obliged, upon sale of scrap by taxpayers, as well as upon receipt of payment, partial payment against the upcoming deliveries of such goods, issue invoices, including corrective invoices excluding amounts tax. At the same time, in invoices, corrective invoices, a corresponding inscription is made or a stamp “VAT is calculated by a tax agent” is placed (clause 5, article 168 of the Tax Code of the Russian Federation). The seller does not calculate VAT on such transactions (clause 4, article 173 of the Tax Code of the Russian Federation).

As a general rule, in settlement and primary documents, as well as in invoices, the corresponding tax amount is allocated in a separate line (clause 4, article 168 of the Tax Code of the Russian Federation). However, considering that the seller does not present this tax to the buyer and does not even have to calculate it (clause 3.1 of article 166 of the Tax Code of the Russian Federation from 01/01/2018), according to the author, in the primary documents that accompany the transfer of scrap to the buyer, the same should be done a note as in the invoice, i.e. indicate the amounts without VAT and make a note “VAT is calculated by the tax agent”.

How such invoices will be registered by the seller and the buyer, who is a tax agent for VAT, is still unclear. Rules for keeping a sales ledger and a purchase ledger, approved. By Decree of the Government of the Russian Federation of December 26, 2011 N 1137, changes will most likely be made.

The procedure for calculating VAT by the buyer-tax agent

The tax agent purchasing scrap determines the tax base based on the cost of goods sold, determined in accordance with Article 105.3 of the Tax Code of the Russian Federation (i.e., based on the contractual value), including tax (clause 8 of Article 161 of the Tax Code of the Russian Federation). The VAT rate 18/118 applies to the tax base, which includes the amount of VAT (clause 4, article 164 of the Tax Code of the Russian Federation). That is, if the price of scrap is 118 rubles, including VAT, the tax base will be 118 rubles. If the contract specifies the cost of scrap without VAT, for example, 100 rubles. excluding VAT (VAT is paid by the tax agent), then the tax base will also be equal to 118 rubles. (100 rubles + VAT (18 rubles)).

Given that tax agents are required to withhold the calculated tax from the funds transferred to the taxpayer (clause 1, clause 3, article 24 of the Tax Code of the Russian Federation), and sellers must issue invoices for amounts excluding VAT, we can say that in any case, the seller must receive payment for scrap (including prepayment) without VAT.

The moment of determining the tax base from tax agents purchasing scrap from VAT payers is determined in accordance with the procedure established by paragraph 1 of Article 167 of the Tax Code of the Russian Federation (paragraph 15 of Article 167 of the Tax Code of the Russian Federation as amended from 01/01/2018), i.e. The tax is calculated on one of the earliest dates:

• on the day of shipment;
• on the day of payment, partial payment against the upcoming deliveries of goods.

We believe that in the case of transferring an advance payment, the procedure for calculating VAT for tax agents specified in clause 8 of Article 161 of the Tax Code of the Russian Federation will be similar to the procedure currently used by tax agents specified in clause 5 of Article 161 of the Tax Code of the Russian Federation. Such tax agents must also determine the tax base for VAT in accordance with paragraph 1 of Article 167 of the Tax Code of the Russian Federation. That is, if the moment of determining the tax base for the tax agent is the day of payment, partial payment for the upcoming deliveries of goods, then on the day of shipment of goods on account of the payment received earlier, partial payment, the moment of determining the tax base also arises (clause 14 of Art. 167 of the Tax Code of the Russian Federation). At the same time, the tax agent has the right to deduct VAT calculated when transferring an advance payment for the date of shipment of scrap (clause 8, article 171 and clause 6, article 172 of the Tax Code of the Russian Federation).

Despite the fact that such a procedure is not directly prescribed in the Tax Code of the Russian Federation, the procedure for filling out section 2 of the VAT declaration contains precisely such instructions for tax agents who determine the tax base for VAT in accordance with paragraph 1 of Article 167 of the Tax Code of the Russian Federation (paragraph 37.8 The procedure for filling out a tax return for value added tax, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected]). A similar conclusion follows from paragraph 4.1 of Article 173 of the Tax Code of the Russian Federation, as amended. from 01.01.2018, which states that tax agents are entitled to deduct the VAT specified in paragraph 8 of Article 171 of the Tax Code of the Russian Federation (calculated by taxpayers from an advance payment).

In other words, in our opinion, in the case of an advance payment to the seller on account of the supply of scrap, the procedure for calculating VAT for tax agents purchasing scrap will be as follows:

1. When transferring an advance to the seller, the tax agent calculates VAT on the advance. For example, a tax agent transfers 100 rubles to the seller, and 18 rubles. (100 * 18%) VAT is charged to the budget (tax base with a tax agent = 118 rubles, rate 18/118).
2. When scrap is shipped in the amount of 118 rubles, including VAT or 100 rubles. excluding VAT, the tax agent charges VAT 18 rubles. (118 rubles * 18/118) for the purchased scrap and 18 rubles. VAT calculated when transferring the advance payment is deductible.

If the buyer does not transfer the prepayment to the scrap supplier, then the tax agent’s tax base will arise on the date of shipment of the scrap (clause 1, clause 1, article 167 of the Tax Code of the Russian Federation), i.e., it is on this date that the tax agent will have to calculate VAT, regardless of the fact of transferring payment to the supplier (i.e., in fact, VAT will be withheld from the supplier (will not be transferred to the supplier) when payment is transferred to him (the supplier is paid without VAT)).

Also, the norms of the Tax Code of the Russian Federation provide for the specifics of calculating VAT by tax agents when returning scrap and in cases of a change in its value (clause 10, article 154, clause 5, article 171 of the Tax Code of the Russian Federation).

The new paragraph 4.1 of Article 173 of the Tax Code of the Russian Federation establishes the procedure for determining the amount of VAT that the tax agent specified in paragraph 8 of Art. 161 of the Tax Code of the Russian Federation must pay to the budget at the end of the quarter. The tax agent determines the amount of tax calculated on the date of transfer of the advance payment and on the date of shipment of the scrap, increases it by the amount of VAT to be recovered in accordance with paragraphs. 3 and 4, paragraph 3, article 170 of the Tax Code of the Russian Federation and reduces by the amount of deductions provided for in paragraphs 3, 5, 8, 12 and 13 of Art. 171 of the Tax Code of the Russian Federation, taking into account the specifics of VAT deductions when exporting goods.

VAT calculated by a tax agent when acquiring scrap can be deducted by him if the tax agent is a VAT payer and the scrap was purchased for VATable transactions (Clause 3, Article 171 of the Tax Code of the Russian Federation). In addition, if the tax agent is a VAT payer, he can deduct the VAT calculated by him when transferring the advance on account of the supply of scrap (as VAT presented to the buyer when transferring the advance) (clause 12, article 171 of the Tax Code of the Russian Federation), the truth is case, as well as when accepting VAT deductible on a “regular” advance payment transferred to the supplier, the tax agent will have to restore the VAT previously accepted for deduction when transferring an advance payment in the period when the right to deduct VAT on purchased scrap arises (clause 3 clause 3 of Art. .170 of the Tax Code of the Russian Federation).

Also, the tax agent has the right to deduct the calculated VAT if he had to return the scrap to the seller or the seller returned the prepayment to him upon termination or change in the terms of the contract (clause 5, article 171 of the Tax Code of the Russian Federation).

For clarity, let's give an example of how, in the author's opinion, the accounting of the buyer-payer of VAT and the seller will reflect operations for the transfer of a partial prepayment and for the purchase of scrap.

From the buyer:

• Dt 60 Kt 51 - a 50% advance payment of 50 rubles was issued.
• Dt 76. ON Kt 68 - VAT was charged from an advance payment of 9 rubles. ((50 +50*18%)*18/118)
• Dt 68 Kt 76.VA - deduction of VAT on advances issued 9 rubles.
• Dt 41 Kt 60 - goods of 100 rubles are accepted for accounting.
• Dt 76. ON Kt 68 - VAT was charged on the shipment of scrap - 18 rubles. ((100 +100*18%)*18/118)
• Dt 68 Kt 76.NA - deduction of VAT calculated when transferring an advance - 9 rubles.
• Dt 68 Kt 76.NA - VAT deduction for purchased scrap 18 rubles.
• Dt 76.VA Kt 68 - restoration of VAT previously accepted for deduction on advances issued 9 rubles.

From the Seller:

• Dt 51 Kt 62 - an advance payment of 50 rubles was received.
• Dt 62 Kt 90 - reflected the sale of scrap 100 rubles.

Tax agents who are NOT VAT payers, as already mentioned, in the author's opinion, can deduct VAT calculated by them as tax agents when transferring an advance payment against the delivery of scrap on the date of shipment of the scrap (clause 8 of article 171 of the Tax Code of the Russian Federation). In addition, clause 13 of Article 171 of the Tax Code of the Russian Federation does not specify that only VAT taxpayers can apply such a deduction. Therefore, according to the author, VAT non-paying buyers also have the right to deduct VAT from the difference by which the cost of purchased scrap has decreased (after all, if the cost of purchased scrap decreases in cases where the seller must issue an adjustment invoice to the buyer, it turns out that the tax agent overpaid VAT on the "original" value of the scrap and must correct the amount of calculated VAT by deducting VAT from the difference by which the value has decreased).

VAT deductions provided for in paragraph 3, paragraph 5 and paragraph 12 of Article 171 can only be applied by taxpayers. This is expressly stated in these regulations.

If an organization or an individual entrepreneur applies the simplified tax system with an “income-expenses” object, such a buyer can take into account the amount of VAT paid on the purchased scrap as expenses (clause 8, clause 1, article 346.16, article 346.17 of the Tax Code of the Russian Federation). But, if the cost of the purchased scrap is not taken into account for tax purposes, then the amount of VAT calculated by the non-paying tax agent cannot be taken into account in expenses.

We also note that for tax agents who are not VAT payers, the grounds for restoring earlier accepted VAT are not provided (since such agents are not VAT payers and are not entitled to deduct VAT, the recovery of which is provided for in paragraphs 3 and 4, paragraph 3 of Article 170 of the Tax Code of the Russian Federation. In other words, since VAT was not accepted for deduction, then recover nothing).

Thus, tax agents calculate VAT based on the results of the quarter, taking into account possible deductions for such transactions and the amount of VAT to be recovered. They are required to submit to the tax authorities at the place of their registration the relevant tax declaration in the prescribed format in electronic form via telecommunication channels no later than the 25th day of the month following the expired tax period (quarter) (clause 5 of article 174 of the Tax Code of the Russian Federation as amended on 01/01/2018). Payment of the calculated tax for the expired quarter is made in equal installments no later than the 25th day of each of the three months following the expired quarter (Clause 1, Article 174 of the Tax Code of the Russian Federation as amended from 01/01/2018).

We believe that appropriate changes will be made to the VAT declaration form and it will contain special lines for reflecting VAT calculated by tax agents who purchase scrap, recycled aluminum and raw animal skins. The current declaration form does not contain such lines.

We want to warn you that the norms of the Tax Code of the Russian Federation do not give an unambiguous answer to many questions regarding the calculation of VAT from January 1, 2018. The author expressed only his point of view, which should be treated as an expert position. And, it is possible that the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation may have a different opinion on these issues. There are no official clarifications yet.

Accounting for VAT when receiving budget investments and subsidies from the budget

From January 1, 2018, amendments are made to Article 170 of the Tax Code of the Russian Federation regarding VAT accounting upon receipt budget investments and subsidies from the budget.

So, in the new paragraph 2.1. Article 170 of the Tax Code of the Russian Federation will establish that in the case of the purchase of goods (works, services) at the expense of received subsidies and (or) budget investments, VAT presented by suppliers of goods (works, services) or paid when importing goods into the territory of the Russian Federation is not subject to deduction. (clause 2.1 of article 170 of the Tax Code of the Russian Federation as amended by the Federal Law of November 27, 2017 N 335-FZ).

The tax amount is taken into account in expenses when calculating corporate income tax, provided that the expenses for the acquisition of the goods (works, services) themselves, including fixed assets and intangible assets, property rights, are taken into account in expenses (including through accrued depreciation). At the same time, the taxpayer is obliged to keep separate records of VAT amounts for goods (works, services) purchased (paid) at the expense of subsidies and (or) budget investments. If this requirement is not met, VAT cannot be taken into account in expenses.

This rule also applies when capital construction and/or acquisitions real estate at the expense of budget subsidies and (or) budget investments with a subsequent increase statutory fund state (municipal) unitary enterprises or the emergence of the right of state (municipal) ownership of an equivalent part in the authorized (share) capital of legal entities.

If the goods (works, services) are first purchased by the taxpayer, and only then he receives a subsidy or budget investments to reimburse the costs, then the previously deductible VAT must be restored upon receipt of funds (clause 6, clause 3, article 170 of the Tax Code of the Russian Federation) . The requirement to restore VAT when receiving subsidies for reimbursement of expenses was contained in subparagraph 6, paragraph 3, article 170 of the Tax Code of the Russian Federation and until 01/01/2018. At the same time, it was not required to restore VAT when receiving budget investments.

From January 1, 2018, it will also be clarified that VAT must be restored regardless of the fact that the amount of tax is included in subsidies and (or) budget investments for cost recovery. The procedure for restoring VAT with partial reimbursement of costs through subsidies and (or) budget investments has been determined.

In such a situation, the taxpayer needs to calculate the share of the tax to be recovered. It is determined based on the cost of goods (works, services), including fixed assets and intangible assets, property rights, excluding tax, acquired through subsidies and (or) budget investments for reimbursement of costs, in the total cost of purchased goods (works , services), including fixed assets and intangible assets, property rights, excluding tax.

New procedure for applying the "rule of 5%"

If the taxpayer carries out VATable and non-VATable activities, he must keep separate records of input VAT in the manner prescribed by paragraph 4 of Article 170 of the Tax Code of the Russian Federation. VAT relating exclusively to taxable transactions is deductible.

VAT relating exclusively to non-taxable transactions (let's call them direct expenses) is included in the cost of acquisitions, i.e. it is taken into account in expenses. And, for those goods (works, services) and property rights that will participate simultaneously in both taxable and VAT-exempt activities, input VAT (let's call it “general business” VAT) must be distributed. Part of the tax is included in their cost (and, accordingly, taken into account in expenses), and the other part (related to taxable transactions) is deductible. To do this, calculate the appropriate proportion.

But at present, paragraph 4 of Article 170 contains the so-called “5% rule”, which formally allows the taxpayer not to keep separate records and deduct the entire amount of VAT, if the share of expenses for non-taxable transactions in total amount expenses for the quarter does not exceed 5%. However, given the latest judicial practice and clarifications of the Ministry of Finance of the Russian Federation, the “5% rule” can only be applied to “general business” deductions, i.e. VAT deductions, which should be distributed in proportion between taxable and non-taxable activities.

VAT deduction on goods (works, services) relating exclusively to non-taxable transactions cannot be accepted for deduction, even if the “5% rule” is observed (Determination of the Supreme Court Russian Federation dated 12.10.2016 N 305-KG16-9537 in case N A40-65178 / 2015, p. 12 Letters of the Federal Tax Service of Russia dated 12.23.2016 N CA-4-7 / [email protected], Letter of the Ministry of Finance of Russia dated 05.10.2017 N 03-07-11 / 65098).

From January 1, 2018, this position will be officially enshrined in paragraph 4 of Article 170 of the Tax Code of the Russian Federation (as amended by the Federal Law of November 27, 2017 N 335-FZ). That is, if the “5% rule” is observed, the taxpayer will be able to deduct the entire amount of “general business” VAT, and for goods (work, services) related exclusively to taxable or exclusively non-taxable transactions, separate accounting of input VAT will have to be kept.

As you can see, there are a lot of changes in VAT. Moreover, some amendments made to Chapter 21 of the Tax Code of the Russian Federation entail the need to change the form of the VAT return and the rules for filling it out, and this will add work even to those taxpayers who are not affected by the innovations. And that's not all ... From January 1, 2018, significant amendments to VAT await organizations and individual entrepreneurs that carry out foreign economic activity. But more about this in the next article "Export" VAT. Changes as of January 1, 2018”.

In 2019, separate accounting must be maintained by organizations that conduct transactions both taxable and exempt from value added tax (Article 170 of the Tax Code of the Russian Federation). Using the 5 percent VAT rule, a company will be able to deduct input VAT in full on expenses that relate to both VATable and non-VATable transactions. How to calculate 5 percent with separate accounting, read our article.

How to keep separate VAT records in 2019

The organization can perform transactions that are taxable and non-taxable with VAT. In this case, a separate account must be kept. The purpose of such accounting is to correctly calculate VAT payable to the budget. Since it is possible to accept input VAT for deduction only in the part of transactions subject to VAT. For non-taxable transactions, input VAT must be included in the cost of property (works, services). You can find an example of the calculation according to the 5 percent rule below in the article or download the file with the example right away.

The tax code does not spell out the methodology for conducting separate accounting in the company, so keep records in any order that will allow you to distinguish between VAT transactions. For example, accounting for taxable and non-taxable VAT transactions can be kept on sub-accounts specially opened for sales accounts. An example of an accounting policy regarding separate accounting can be viewed here:

The obligation to keep separate records is justified by the fact that for such transactions VAT must be accounted for in different ways. Input VAT for goods (works, services) used for taxable transactions is deductible. Input VAT on goods (works, services) that are used for non-taxable transactions must be included in the cost of the purchased goods (works, services). In addition, there is a third category, if an organization simultaneously performs both taxable and non-taxable operations on goods (works, services), then such VAT must be distributed.

5 percent VAT rule: calculation example in 2019

It is possible not to distribute VAT only if for the quarter the share of expenses for the purchase, production or sale of objects exempt from VAT does not exceed 5 percent. This is called the 5 percent rule. If this rule is observed, then the input VAT can be fully deductible without distributing.

This rule applies only to those purchases that are intended for both taxable and non-taxable VAT transactions. If the property is acquired immediately for VAT-free transactions, then the input tax cannot be deducted, even if the share of expenses on non-taxable transactions is less than 5 percent of total expenses. Include this amount of tax in the purchase price.

Important! The 5 percent rule does not exempt the organization from keeping separate records, the 5 percent limit only gives the right to deduct all input VAT without distributing it. The organization must keep separate records, regardless of what percentage is the share of the cost of acquisition, production or sale, exempt from VAT.

Determine the share of expenses using the formula:

Let's look at the example of the 5 percent VAT rule:

The company Omega LLC has taxable and non-taxable transactions for VAT.

The company's direct expenses for taxable transactions for the 3rd quarter amount to 20,000,000 rubles, for non-taxable transactions - 700,000 rubles. General business expenses amount to 3,500,000 rubles. According to accounting policy the company distributes general running costs in proportion to the proceeds from taxable and non-taxable transactions. Revenue from taxable transactions is 21,000,000 rubles, from non-taxable transactions - 970,000 rubles.

General business expenses related to non-taxable transactions are 154,528.90 rubles. (3,500,000. x (970,000: (21,000,000 + 970,000))).

The share of expenses on non-taxable transactions is 3.5 percent ((700,000 + 154,528.90) : (20,000,000 + 700,000 + 3,500,000)). Since this indicator does not exceed 5 percent, the company has the right to deduct all input VAT presented by suppliers for the 3rd quarter.

Separate VAT accounting: free transfer

Companies often carry out operations for the gratuitous transfer of property. Do I need to keep separate VAT records in this case?

Free transfer is recognized as a sale. Therefore, VAT must be charged on it. This means that, in the general case, separate accounting for such operations is not necessary, since VAT is charged in the general manner.

However, in some cases free transfer Not subject to VAT:

In this case, keep a separate account.

Separate VAT accounting: for export

Whether you need to keep separate records depends on what goods the organization exports. If you sell non-commodity goods, then accept input VAT in the usual manner, subject to all conditions.

If an organization sells commodities both for export and within Russia, then it is necessary to keep separate records. This is due to the fact that
VAT submitted by suppliers, which relates to commodities sold for export, is deductible on the date when the tax base is determined for export operation. If such tax is erroneously deductible ahead of time, then it needs to be restored.

Separate VAT accounting in the presence of VAT transactions 0%

Separate accounting of input VAT is provided for by the Tax Code of the Russian Federation only in the case when an organization conducts operations both subject to VAT and exempt from this tax. The 0% rate is not a tax exemption.

However, in this situation, the organization needs to keep separate records. This is due to the fact that the procedure for accepting VAT for deduction for transactions taxed at a rate of 18% and for transactions taxed at a rate of 0% is different. So, for goods (works, services) used for sale, taxable at a rate of 18 percent, it is deductible at the time the assets are taken into account. VAT on goods (works, services) used for a transaction taxable at a rate of 0 percent is deductible on the last day of the quarter in which the package of documents confirming the legality of use is collected zero rate VAT. Input VAT accepted for deduction before the specified period is restored

Before submitting your VAT return, check the safe share of 2018 VAT deductions in your area. If the deductions exceed the limit, prepare explanations in advance.

The Federal Tax Service has updated internal reporting data in Form 1-VAT as of February 1, 2018. Based on this report, the tax authorities calculate the safe share of VAT deductions in 2018 by region. Compare the share of deductions for the 1st quarter with the data from the Federal Tax Service. If the deductions are less than the limit figure, all is well. If more, be prepared to explain the reasons to the tax office.

Important: save the article in "Useful". Information on the safe percentage of deductions is updated quarterly.

Safe share of VAT deductions for Q1 2018

A safe share of deductions is one of the criteria for selecting taxpayers for commission and field check. To reduce your risk, check the rate for your region in the table at the end of this article. See the conditions for VAT deductions in the program "» in the course of «VAT».

In general, the share of VAT deductions in the country has decreased and amounts to 87.4%. This indicator for annual accounts was higher - 87.9%. The share of deductions has changed in all subjects of the Russian Federation.

The largest share of deductions increased in the Nenets autonomous region(by 13.9% - from 111.8 to 125.7%), the Magadan region (by 8.7% - from 91 to 99.7%) and the Kamchatka Territory (by 8% - from 82.9 to 90, 9%).

Most of all, the share of deductions decreased in the Astrakhan region (by 17.1% - from 72.8 to 55.7%), the Sakhalin region (by 13.6% - from 100.2 to 86.6%), the Chukotka Autonomous Okrug ( by 13.2% - from 104.1 to 90.9%).

The safe share of VAT deductions in 2018 in Moscow fell from 89.9% to 89%. The difference is 0.9%.

In the table at the end of the article you will find information on the safe share of VAT deductions in 2018 for other regions, namely:

Central federal district : Belgorod region, Bryansk region, Vladimir region, Voronezh region, Ivanovo region, Kaluga region, Kostroma region, Kursk region, Lipetsk region, Moscow region, Oryol Region, Ryazan region, Smolensk region, Tambov region, Tver region, Tula region, Yaroslavl region;

Southern Federal District: the city of Sevastopol, the Republic of Adygea, the Volgograd region, the Republic of Kalmykia, the Krasnodar Territory, the Republic of Crimea, the Rostov region;

Northwestern Federal District: the city of St. Petersburg, the Arkhangelsk region, the Vologda region, the Kaliningrad region, the Republic of Karelia, the Komi Republic, the Leningrad region, the Murmansk region, the Novgorod region, the Pskov region;

Far Eastern Federal District: Amur region, Jewish Autonomous region, Primorsky Territory, Republic of Sakha (Yakutia), Sakhalin Region, Khabarovsk Territory;

Siberian Federal District: Altai Republic, Altai region, Republic of Buryatia, Trans-Baikal Territory, Irkutsk Region, Kemerovo Region, Krasnoyarsk Territory, Novosibirsk region, Omsk region, Tomsk region, Republic of Tyva, Republic of Khakassia;

Ural federal district: Kurgan region, Sverdlovsk region, Tyumen region, Khanty-Mansiysk autonomous region— Yugra, Chelyabinsk region, Yamalo-Nenets Autonomous Okrug;

Volga Federal District: Republic of Bashkortostan, Kirov Region, Republic of Mari El, Republic of Mordovia, Nizhny Novgorod Region, Orenburg Region, Penza Region, Perm Territory, Samara Region, Saratov Region, Republic of Tatarstan, Udmurt Republic, Ulyanovsk Region, Chuvash Republic;

North Caucasian Federal District: Republic of Dagestan, Republic of Ingushetia, Kabardino-Balkarian Republic, Karachay-Cherkess Republic, Republic of North Ossetia-Alania, Stavropol region, Chechen Republic.

Baikonur: Baikonur.

How companies calculate their share of VAT deductions

Use the tax method. They divide all deductions for the region by the entire VAT accrued. The result is converted into a percentage. You need to do the same, only within your company. Divide all deductions for the 1st quarter by the total amount of the accrued tax and multiply by 100 percent. It's your specific gravity deductions. Compare it with the regional value.

Example. Calculation of the share of deductions

The company is registered in the Ryazan region. The amount of VAT accrued according to the declaration for the 1st quarter of 2018 amounted to 1,668,789 rubles, the amount of deductions was 965,987 rubles. The accountant calculated the share of the company's deductions. It amounted to 57.9% (965,987 rubles: 1,668,789 rubles x 100%). This figure is below the regional average (57.9< 86,9). Значит, у налоговиков не будет вопросов к сумме вычетов компании.

What is the danger of a high share of VAT deductions

Many deductions in the declaration are not a violation. But the tax authorities can ask for clarification. If you do not provide an explanation, the tax authorities have the right to fine the company for 5,000 rubles. (Clause 1, Article 129.1 of the Tax Code of the Russian Federation). For a repeated violation within a calendar year, a fine of 20,000 rubles. (Clause 2, Article 129.1 of the Tax Code of the Russian Federation).

Think in advance how to answer the tax authorities. Perhaps the company has recently opened, it has large purchases, but there are still few buyers and sales are low. Or, for example, the company bought fixed assets, transferred deductions from previous quarters, etc.

Submit clarifications electronically. Discrepancies in the VAT return must be explained only in in electronic format(Clause 3, Article 88 of the Tax Code of the Russian Federation). You can submit explanations on paper only if the company does not have to report VAT via the Internet.

Also check if there will be any problems with the deduction from your counterparty: collect a dossier on him in the service.

Safe share of VAT deductions in 2018 by region: table

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Income tax and VAT are perhaps the most complex and most frequently changing. And it is clear that it is always necessary to prepare for changes in legislation in advance.

VAT changes

At the beginning of 2018, everyone expected quite serious changes regarding VAT, the so-called tax maneuver, which involved raising VAT to 22% and simultaneously reducing insurance premiums to 22%. This idea substantiated by the fact that tax authority I learned how to effectively track "supply chains", as well as gaps in the payment of VAT, and charge additional taxes. But to track "gray wages" in envelopes earlier Pension fund, and since 2017, the IFTS is much more difficult. In this regard, the idea arose to increase the tax that the state knows how to administer and track more efficiently.

In 2018, as in 2017, we can also expect increased tax audits. The sample source is software VAT ASC, in which payers are sorted by risk colors, error codes are used, and payers are sent requests for explanations. In 2018, we can also expect development software products: an automated data system of the Federal Tax Service and the Federal Customs Service, combining data from the registry office and banks in relation to controlled transactions and details of beneficiaries. In addition, since 2017, the cash register equipment with the transfer of information through channels to the IFTS, and therefore, new litigation will appear that relate to VAT and income tax.

When conducting tax audits in 2018, the tax authorities will pay attention to letters and clarifications regarding audits, an example of such a letter is<Письмо>Federal Tax Service of Russia dated July 13, 2017 N ED-4-2 / [email protected]"On the direction of methodological recommendations for the establishment in the course of tax and procedural audits of circumstances indicating intent in actions officials taxpayer aimed at non-payment of taxes (fees)" (together with " methodological recommendations"On the study and proof of the facts of deliberate non-payment or incomplete payment of tax (fee)", approved. Investigative Committee of Russia, Federal Tax Service of Russia).

Tax and investigating authorities must take into account that non-payment or incomplete payment of tax (fee) amounts can be the result of both guilty acts (intentional and negligent) and acts that can be qualified as innocent.

For example, an unintentional arithmetic (technical) error in the calculation of tax does not have a sign of guilt.

An example of intent to commit tax offense, involving the application tax liability in the form of a fine of 40% of the unpaid amounts, provided for in paragraph 3 of Article 122 of the Tax Code, is a set of actions of the taxpayer aimed at building distorted, artificial contractual relations, simulating the real economic activities of nominees (one-day firms). The use of nominees (one-day firms) occurs, as a rule, intentionally, and the task of tax and investigating authorities to discover and prove. For example, there are several intermediaries between the supplier and the buyer, and one of them has bright and unambiguous signs of a one-day company, including not paying taxes.

On October 1, 2017, the Federal Law of July 18, 2017 N 161-FZ "On Amendments to Article 149 of Part Two" came into force tax code Russian Federation". This law provides benefits for:

oceanariums;

services for financial lease (leasing) of medical devices.

Such services are classified as exempt from VAT.

In order to take advantage of the benefit, the agreement must include financial lease(leasing) the right to buy.

According to the legislator, this will reduce the cost of medical products, including foreign manufacturers, such as tomographs.

Accordingly, litigation may be related to the legality of the application of benefits.

There are also less noticeable changes. For example, in the last decade, measures to support various industries have been constantly introduced and canceled. So, for quite a long time there were benefits for airlines, including for the carriage of luggage, subsidies were provided for flights within the country, but from 2018, the carriage of luggage and passengers by aircraft within the country will be taxed according to the general rule.

Similar support measures existed for Agriculture. Thus, until 01/01/2018, the transfer of breeding livestock and poultry to leasing with the right to purchase is subject to 10% VAT (Federal Law of 08/05/2000 N 118-FZ), but accordingly this measure will not be applied in 2018.

Recall that in 2018 there will be special rules aimed at supporting the World Cup. According to Article 164 of the Tax Code of the Russian Federation, taxation is carried out at a tax rate of 0 percent when selling: goods (works, services) and property rights when selling FIFA (Federation Internationale de Football Association), FIFA subsidiaries, as well as goods (works, services) and property rights in connection with the implementation of events to the confederations, the Organizing Committee "Russia-2018", subsidiaries of the Organizing Committee "Russia-2018", national football associations, the Russian Football Union, producers of FIFA media information, suppliers of goods (works, services) FIFA specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts Russian Federation". But, accordingly, after the World Cup, this rule will not be relevant and will not be applied.

Some amendments will only be adopted in 2018. Thus, bill No. 249505-7 proposes the following changes:

exception of the norm regarding the application of a zero VAT rate only if the buyer of the exported goods - foreign person;

exclusion of shipping documents from the list of documents that justify the right to apply 0% VAT when exporting goods abroad;

introduction to article 165 of the Tax Code of the Russian Federation of provisions, according to which documents are submitted to the tax office once.

In general, the amendments are positive.

Income tax changes

With regard to income tax, since 2018, an electronic exchange of information regarding foreign counterparties has been introduced.

Back in 2015, the Convention on Mutual Administrative Assistance in Tax Matters of November 25, 1988 came into force. Accordingly, from 07/01/2015, at the request of the tax authority, electronic exchange of information is carried out. But it is in 2018 that the electronic exchange of information will be carried out online.

Important amendments concern the accounting of income.

Thus, the cost of property rights to the results of intellectual activity identified during the inventory is not included in income (Article 251 of the Tax Code of the Russian Federation). In addition, the clause on non-imposition of income tax on financial support for conducting overhaul houses, resettlement of citizens from emergency houses and modernization of utility systems. The corresponding norms are excluded from Article 270 of the Tax Code of the Russian Federation.

There are a number of adjustments related to cost accounting.

R&D costs also include the costs of acquiring exclusive rights to inventions and samples. A report on completed R&D may not be submitted to the tax authority if it is posted in the state information system in accordance with the established format. It should be noted that the unified state Information system is only being formed<Об утверждении Концепции региональной информатизации>).

It is assumed that operators of regional and municipal information systems:

Arrange to notify users of the impending termination of support for their accounts and inform them of the need to register with unified system identification and authentication;

ensure the registration of state and municipal employees in the Unified Identification and Authentication System and the use of its accounts when state and municipal employees access the Federal State Information System "Federal Register of State and Municipal Services (Functions)", the Single Portal and regional portals, other information systems, used to provide state and municipal services and requiring authorized access.

Registration in the Unified Identification and Authentication System can be carried out on the basis of multifunctional centers upon applications from citizens.

The training costs include new costs for online training, as well as costs for the maintenance of those premises used for training. In order to understand what the network form of education is, let's turn to Article 15 of the Federal Law of December 29, 2012 N 273-FZ (as amended on March 2, 2016) "On Education in the Russian Federation". The network form for the implementation of educational programs (hereinafter referred to as the network form) provides the opportunity for students to master the educational program using the resources of several organizations engaged in educational activities, including foreign ones, and also, if necessary, using the resources of other organizations. In the implementation of educational programs using the network form, along with organizations engaged in educational activities, scientific organizations can also participate, medical organizations, cultural organizations, physical culture and sports and other organizations that have the resources necessary for the implementation of training, the conduct of educational and industrial practice and the implementation of other types of educational activities provided for by the relevant educational program.

The agreement on the network form for the implementation of educational programs specifies:

1) type, level and (or) focus of the educational program (part of the educational program of a certain level, type and focus), implemented using the network form;

2) the status of students in organizations,

3) the conditions and procedure for the implementation of educational activities under the educational program implemented through the network form, including the distribution of responsibilities between organizations,

4) issued document or documents on education and (or) qualification, document or documents on education, as well as organizations engaged in educational activities, which issue these documents;

5) the term of the contract, the procedure for its amendment and termination.

Therefore, it seems that it is possible to take into account the costs if the contract is drawn up correctly in accordance with the law.

Another change concerns the recognition of income in the form of foreign exchange gains. Such incomes are not taken into account when determining the tax base of participants in regional investment projects. Let us recall that in order to become a participant in regional investment projects, it is not enough just to be an investor. According to the additions made to the Tax Code of the Russian Federation, in order to obtain the status of a participant in a regional investment project the organization submits to the authorized body state power the subject of the Russian Federation application with the application of the relevant documents, including the investment declaration.

The organization receives the status of a project participant based on the decision authorized body state power of the subject of the Russian Federation from the date of its inclusion in the register of participants in regional investment projects.

The procedure for maintaining the register, the composition of the information contained in it, and the form of the investment declaration are established by the federal executive body authorized for control and supervision in the field of taxes and fees, that is, orders of the Federal Tax Service of Russia are issued<Письмо>Federal Tax Service of Russia dated December 26, 2013 N GD-4-3 / 23489 "On tax incentives for participants in regional investment projects").

Some of the amendments will be of a technical nature, as legislators have adjusted the list of income not included in the taxable income tax base. The taxable base will not include contributions to property transferred by the founders for any purpose, and not just to increase net assets. Currently, in fact, the founders also transfer property to increase authorized capital. Previously, there was a similar practice. But there was a peculiarity in relation to the acceptance of VAT for deduction. For example, you purchased a fixed asset and, as a founder, contributed it to . In this case, the Ministry of Finance said that VAT it is impossible to accept a deduction, even if the transferring party issues an invoice to you for the value of the transferred property (Letters of the Ministry of Finance of December 13, 2016 N 03-03-05 / 74496, of July 27, 2012 N 03-07-11 / 197, FTS of May 26 .2015 N GD-4-3/ [email protected]).

A number of amendments relate to concession agreements. This is a special form of property management. The parties to the concession agreement are the concessionaire and the grantor. The concessionaire undertakes at his own expense to create or reconstruct some property that belongs to the grantor. At the same time, the concessionaire certain period the right to use this property in their activities. Sometimes the grantor bears part of the costs of creation or reconstruction. So, in 2017, the issue of monitoring such agreements was resolved, the Decree of the Government of the Russian Federation dated March 4, 2017 No. 259 “On approval of the Rules for monitoring the conclusion and implementation of concluded concession agreements, including the subject of compliance by the parties to the concession agreement taken on obligations to achieve the target indicators contained in the concession agreement, the timing of their implementation, the volume of attracted investments and other essential conditions of the concession agreement”.

Monitoring is carried out through the collection, analysis, generalization, systematization and accounting of information provided by concessors on planned, implemented and implemented reporting period on the territory of the Russian Federation under concession agreements.

The concessor within 10 working days after the decision to conclude a concession agreement shall place in electronic form using the state automated information system "Management" (hereinafter referred to as the information system) information about the draft concession agreement, including the target indicators contained in the draft concession agreement, the timing of their implementation, the planned volume of attracted investments and other essential conditions concession agreement.

Starting from 2018, annually, until March 15 of the year following the reporting year, the authorized body forms the results of monitoring for the reporting year as of January 1 of the year following the reporting year, and places them on its official website in the information and telecommunication network "Internet ".

Measures aimed at supporting individual regions of the country will continue. These are basically our borders. This is how support measures for Crimea and the Far Eastern District will be maintained. In accordance with federal law dated July 18, 2017 No. 168-FZ will be extended tax incentives until 2022. Organizations of the Far East federal district will be able to exercise the right to apply a zero tax rate for corporate income tax for tax periods from January 1, 2018 to December 31, 2022.

A number of amendments are only planned for adoption in 2018.

For example, bill No. 1119655-6 on changes in Labor Code assumes to establish that the employer is obliged to raise wages at least once a year. A similar rule exists now in Article 134 of the Tax Code of the Russian Federation.

Indexing wages is carried out for the purpose of matching wages to market prices, and is also important condition employee loyalty. After all, it is obvious that the employee is not ready to work for 10 years in a row without an increase in wages. If it is lower than officially established by the region or even lower than the market level, this will lead to a “turnover” of personnel.

But at the same time, commercial organizations set the wages independently, taking into account:

collective agreement;

local regulations;

labor contract.

Note!

A moratorium was established on the indexation of the salaries of civil servants and military personnel. From January 1, 2018, wages will be indexed again.

With the adoption of the amendments, companies will have to index wages on a mandatory basis, and the amount of wages will be reflected in the expenses of the organization.

It is also likely that amendments to the income tax return will be adopted. The main changes will be as follows:

Completion of line 150 of Annex 4 to sheet 02 of the declaration (a loss that reduces the tax base must be indicated taking into account the 50% limit for the transfer of losses)

Recall that from January 1, 2017 to December 31, 2020, losses from transactions with non-marketable securities and non-reversible derivatives financial instruments for previous tax periods cannot reduce the current tax base for these transactions by more than 50%. At the same time, there are no restrictions on the period for carrying forward losses. But this norm was not reflected in the declaration.

The basis for a symmetrical adjustment in this case is the information sent by the party to the transaction that adjusted the tax base and the amount of tax (loss), with supporting documents confirming the payment of taxes (clause 10, article 105.18 of the Tax Code of the Russian Federation). There is no deadline set for submitting information.

Symmetrical adjustments are made by the other party to the transaction based on the information contained in the notice of the possibility of symmetrical adjustments sent to it by the federal executive body authorized to control and supervise taxes and fees.

The form of notification of the possibility of symmetrical adjustments and the procedure for issuing it are approved by the federal executive body authorized to control and supervise taxes and fees.

A symmetrical adjustment is reflected in the tax return on the basis of tax period in which the taxpayer independently adjusted the tax base and the amount of tax (loss) (clause 2 clause 3 article 105.18 of the Tax Code of the Russian Federation).

Tax sanctions for additional charges made by the Federal Tax Service of Russia are provided for in Art. 129.3 of the Tax Code of the Russian Federation (a fine threatens in the amount of 40% of the unpaid tax amount, but not less than 30,000 rubles). For a transitional period until 2017 tax sanction applied at the rate of 20% of the unpaid tax amount.

But at present, the procedure for making symmetrical adjustments in the income tax return has not been established.

In conclusion, it should be noted that some amendments are significant, and it is worth paying attention to them when tax planning. Others are technical in nature, while others, such as changes to declarations, need to be monitored more closely.