Delivery contract without VAT sample. How to write in the contract that VAT is not subject Sample contract without VAT

All articles An error in specifying VAT in the contract is fraught with additional tax charges (Misnikovich L.N., Meskikh K.L.)

Claiming a deduction on a simplified invoice is risky.
The seller may recover VAT from the buyer that was not allocated by mistake.
The buyer will not receive a deduction for an invoice with an incorrect VAT rate.

It happens that when concluding a contract, companies forget to indicate the amount of VAT, indicate its incorrect rate, or mistakenly reflect in the contract the amount of this tax due to the buyer (see box below). For example, they unreasonably apply a reduced rate or, on the contrary, forget about the benefit. Let's consider in what cases the absence of a clearly stated amount of VAT in the contract or the indication of the wrong rate can be risky from a tax point of view for both the seller and the buyer.

Letter of the law. You can change the amount of VAT in the contract only with the consent of the counterparty
Neither party can change the amount of the contract, exclude VAT from it or add the amount of tax to the price without the consent of the other party. This is directly indicated by the norms of paragraphs 1 and 2 of Art. 450 of the Civil Code of the Russian Federation. Independent (without the intervention of the court) change (in relation to the price) and termination of the contract is possible only by agreement of the parties.

The VAT non-payer allocated the amount of this tax in the contract

Companies applying special tax regimes are exempt from paying VAT (clause 3 of article 346.1, clause 2 of article 346.11 and clause 4 of article 346.26 of the Tax Code of the Russian Federation). If the contract with a supplier that is not a VAT payer, the amount of this tax is allocated separately, it is likely that the accountant, when issuing an invoice, will also allocate the amount of this tax as a separate line. Negative tax consequences in this situation are possible for both the buyer and the seller.
A seller who is not a VAT payer will pay the corresponding amount of this tax to the budget. This is expressly provided for in s. 1 p. 5 art. 173 of the Tax Code of the Russian Federation and confirmed by Letters of the Ministry of Finance of Russia dated 18.07.2013 N 03-07-11 / 28306 and dated 05.04.2013 N 03-07-11 / 11247. In addition, the seller:
- submits a declaration on value added tax (clause 1, article 119 and clause 5, article 174 of the Tax Code of the Russian Federation). Note that until January 1, 2014, this issue was controversial due to the ambiguous interpretation of the norms of the Tax Code of the Russian Federation. The courts pointed to the optional filing of a declaration and the absence of liability under Art. 119 of the Tax Code of the Russian Federation (Resolutions of the FAS of Moscow dated 12.24.2010 N KA-A41 / 16297-10, North Caucasus dated 08.14.2009 N A32-18246 / 2008-46 / 245 and dated 04.02.2008 N F08-1566 / 2008-553A (upheld by the Determination of the Supreme Arbitration Court of the Russian Federation dated 07.06.2008 N 6834/08) districts);
- is not entitled to include the amount of VAT in income tax expenses (Letters of the Ministry of Finance of Russia dated September 21, 2012 N 03-11-11 / 280 and the Federal Tax Service of Russia for Moscow dated February 3, 2009 N 16-15 / 008584);
- takes into account the amount of VAT as part of income as part of the cost of goods, works or services sold (Letters of the Ministry of Finance of Russia dated September 21, 2012 N 03-11-11 / 280, the Federal Tax Service of Russia for Moscow dated November 2, 2010 N 16-15 / [email protected] and dated 03.02.2009 N 16-15/008584). However, some courts have a different opinion on this matter.
The VAT received from the buyer is subject to transfer to the budget, therefore, it is not an economic benefit for the seller (Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01.09.2009 N 17472/08, the Federal Antimonopoly Service of the Volga Region dated 14.03.2011 N A72-4554 / 2010 and the North Caucasian dated 14.08 .2009 N A32-18246/2008-46/245 districts).
It is risky for a buyer to claim a VAT deduction on an invoice received from a VAT non-payer. This is due to the fact that, in principle, a VAT non-payer is not required to issue invoices (Letters of the Ministry of Finance of Russia dated May 16, 2011 N 03-07-11 / 126, dated November 29, 2010 N 03-07-11 / 456 and dated 04/01/2008 N 03-07-11 / 126, the Federal Tax Service of Russia dated 06.05.2008 N 03-1-03 / 1925 and the Federal Tax Service of Russia for Moscow dated 05.04.2010 N 16-15 / 035198).
Note that a similar problem is often faced by companies that purchase a product, work or service under the so-called preferential art. 149 of the Tax Code of the Russian Federation, and also if the seller is a person exempt from VAT under Art. 145 of the Tax Code of the Russian Federation. If the seller in the situation under consideration, on the basis of an agreement in which VAT is separately indicated, issued an invoice with a allocated tax amount, he is also obliged to pay VAT to the budget and submit a declaration for this tax. However, the buyer does not have the right to deduct "input" VAT. The tax and financial departments categorically insist that the taxpayer who transferred VAT to the person applying the exemption does not have the right to deduct (Letters of the Ministry of Finance of Russia dated 02.06. -07/104 and the Federal Tax Service of Russia dated July 15, 2009 N 3-1-10 / [email protected]).
The position of the arbitrators on this issue is ambiguous. Some courts support the tax authorities, pointing out that VAT invoices for non-taxable transactions cannot serve as a basis for applying deductions. Since they were drawn up in violation of paragraphs. 11 p. 5 art. 169 of the Tax Code of the Russian Federation - they allocate a tax that should not be (Resolutions of the Federal Antimonopoly Service of the North-Western District of November 2, 2012 N A56-13884 / 2012 and November 15, 2011 N A56-57223 / 2010).
However, most courts support the buyer in this matter. In their opinion, the seller, when selling services on transactions that are not subject to taxation, who indicated VAT in the invoice and received this tax from the buyer, is obliged to pay it in full to the budget. In turn, the buyer who paid VAT as part of the price of goods, work or services has the right to its reimbursement from the budget (Resolutions of the Federal Antimonopoly Service of the Urals dated 13.08.2013 N F09-7114 / 13, Povolzhsky dated 03.20. North-Western of 30.05.2011 N A56-32645 / 2010 and Moscow of 15.04.2011 N KA-A40 / 2877-11 districts).

The seller did not allocate the amount of VAT in the contract

Often the seller mistakenly forgets to allocate the amount of VAT in the price of the contract or does it intentionally so that the cost of his product, work or service looks more attractive to the buyer on the market.
The buyer runs the risk of paying the seller the amount of VAT not allocated in the contract. In practice, in the situation under consideration, the seller may require the buyer to additionally transfer this tax in excess of the transaction price. In support of their position, the companies indicate that VAT is charged in addition to the price of goods, work or services, and the buyer must pay it taking into account the calculated tax (clauses 1 and 2 of article 168 of the Tax Code of the Russian Federation). Courts in practice often support such actions of the seller.

Note. If the seller erroneously left out VAT in the contract, he can recover the amount of tax from the buyer, and the court will most likely uphold it.

Thus, the Presidium of the Supreme Arbitration Court of the Russian Federation in paragraph 15 of the Information Letter dated January 24, 2000 N 51 considered the following situation. The contractor applied to the arbitration court with a claim to recover from the customer the debt on payment for work in the amount of VAT. The customer objected to the claim, referring to the fact that the contract for the construction of the school determined a fixed price, which, in accordance with Art. 709 of the Civil Code of the Russian Federation cannot be changed without the consent of the parties. The Presidium of the Supreme Arbitration Court of the Russian Federation, based on the Law of the Russian Federation of December 6, 1991 N 1992-1 “On Value Added Tax”, in force at that time, came to the conclusion that the sale of goods, works or services is carried out at prices increased by the value of VAT. Consequently, the contractor's claims for the recovery of the added tax are fair regardless of the presence of the relevant condition in the contract.
Later, lower arbitration courts also issued similar decisions (Resolutions of the FAS of Moscow dated 07/23/2012 N A40-68414 / 11-60-424, Volga-Vyatsky dated 03/11/2012 N A43-7468 / 2011 and Far East dated 12/12/2011 N F03-6075 /2011 districts).
Note that there are court decisions in favor of the buyer. In particular, the capital's judges came to the conclusion that the contract price agreed upon by the parties already includes VAT. Therefore, the buyer was not obliged to pay this tax in excess of the cost of the goods sold (Resolution of the Federal Antimonopoly Service of the Moscow District dated July 28, 2010 N KG-A40 / 6536-10). In addition, the seller himself must bear the obligation to pay the tax if he misled the bona fide buyer, for example, by declaring the application of a preference, the use of which is illegal, or he wanted to gain a competitive advantage by lowering the price (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 14.06.2011 N 16970 / 10 and the Federal Antimonopoly Service of the East Siberian District of August 20, 2013 N A58-6415/2012).
It is unsafe for the seller to apply the estimated VAT rate if he did not specify the amount of this tax in the contract. The legislation provides for a closed list of cases when the estimated VAT rate of 18/118 is applied (paragraphs 3 and 4 of article 164 and paragraph 1 of article 168 of the Tax Code of the Russian Federation). Such arguments are given by the tax authorities, charging the seller additional VAT at a rate of 18%.
The courts in most cases support the inspectors, indicating that if the seller did not indicate the amount of VAT in the contract and did not issue an invoice to the buyer, then VAT must be paid at his own expense, as prescribed by paragraph 1 of Art. 154 and paragraph 1 of Art. 166 of the Tax Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the Volga District dated November 24, 2011 N A57-9351 / 2010).
According to the courts, the application of the estimated VAT rate to the transaction price in the situation under consideration is contrary to tax legislation (Resolutions of the FAS of the Far East dated 05.31. 2012 N Ф09-4766/11 districts).
However, in some cases, the arbitrators believe that in order to apply the VAT tax rate of 18% on top of the contract price, inspectors must prove that the contract price is below the market price. In the absence of such evidence, according to the court, it can be assumed that the price is a market price and already includes the amount of VAT (Resolutions of the Federal Antimonopoly Service of the Urals of February 26, 2013 N F09-524 / 13 and Volgo-Vyatsky of July 28, 2011 N A11-6577 / 2010 districts).
If the seller is a foreign organization that does not operate in the territory of the Russian Federation through a permanent representative office, the Russian tax agent company pays VAT at its own expense. Indeed, regardless of the terms of the concluded agreement, failure to fulfill the obligation to withhold VAT from the funds paid to the counterparty does not relieve the tax agent from the obligation to calculate and pay tax to the budget. So, the Ministry of Finance of Russia in the Letter dated 05.06.2013 N 03-03-06/2/20797 noted the following:
«<…>If the contract with a taxpayer that is a foreign entity selling the specified goods (works, services) does not provide for the amount of value added tax payable to the Russian budget, the Russian taxpayer should independently determine the tax base for tax purposes, that is, increase the cost of purchased goods (works, services) for the amount of tax.
Accordingly, the amount of tax calculated and paid to the budget in this case is essentially the amount of tax deducted from the possible income of the taxpayer - a foreign person.
A similar position was expressed by the financial department earlier (Letters of November 13, 2008 N 03-07-08 / 254, of February 28, 2008 N 03-07-08 / 47 (brought to the local tax authorities by Letter of the Federal Tax Service of Russia dated March 17, 2008 N 03- 1-03/ [email protected]) and dated 12.04.2007 N 03-07-08/75). In practice, the courts also believe that if a foreign company does not take into account the amount of VAT when setting the price of work under the contract (the contract does not specify VAT payable to the budget of the Russian Federation), then the tax agent must independently calculate the amount of VAT from the price of the contract and pay tax to the budget RF at its own expense (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 3, 2012 N 15483/11).

Note. If VAT is not allocated in the contract with a foreign supplier, the buyer will have to pay tax at his own expense.

We also note that the tax agent can deduct VAT paid at the expense of their own funds (clause 3 of article 171 of the Tax Code of the Russian Federation).

The seller incorrectly indicated the VAT rate in the contract

The Tax Code allows the charging of value added tax on the sale of certain goods, works or services at a tax rate of 18% different from the generally established value at a rate of 0 or 10% (see sidebar on p. 30).

Read on e.rnk.ru. More useful stuff
The Tax Code provides for the possibility of taxing the sale of certain food products at a VAT rate of 10% (clause 1, clause 2, article 164 of the Tax Code of the Russian Federation). When claiming this benefit, the Company is guided by the List of codes for types of food products and goods for children subject to VAT at a tax rate of 10% (approved by Decree of the Government of the Russian Federation of December 31, 2004 N 908).
You can find out from the article “Eight food products when selling which companies have to prove in court the right to apply a reduced VAT rate” // RNA, 2013, N 13-14, whether it is possible to apply a VAT rate of 10% when selling pizza, pies and pancakes with filling, dumplings, grilled chicken and some other products.

The Constitutional Court of the Russian Federation, in Ruling No. 372-O-P of May 15, 2007, indicated that the tax rate is a mandatory element of taxation and the taxpayer cannot arbitrarily change it or refuse to apply it. Therefore, if the seller erroneously indicated in the contract a reduced or, conversely, increased VAT rate compared to the rate applicable by law, negative tax consequences for both parties to the transaction are possible.
The tax authorities will charge the seller additional tax paid to the budget at a reduced rate.
Since in this case the company does not fully fulfill the obligation to pay VAT to the budget. In support of this point of view, there is an extensive jurisprudence.
In particular, in one of the cases, the company sold the Shirtan Amateur meat product, imposing it at a tax rate of 10%. The tax authorities considered the application of such a VAT rate in this case to be erroneous and charged the seller additional VAT. The court agreed with the controllers, since "Shirtan Amateur" refers to baked products from pork and beef, excluded from the list of products, the sale of which is taxed at a rate of 10% (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated 11.01.2013 N A79-7390 / 2011).
It is risky for the buyer to claim a VAT deduction presented at an inflated rate. The fact is that one of the grounds for accepting the "input" tax for deduction is a properly executed invoice. The Ministry of Finance of Russia in Letters dated April 25, 2011 N 03-07-08 / 124 and dated July 25, 2008 N 03-07-08 / 187 notes:
«<…>If the tax rate of 18% is indicated in the invoice, this invoice does not comply with the requirements of paragraphs. 10 and 11 paragraph 5 of Art. 169 of the Tax Code and cannot be recognized as a basis for accepting the presented amounts of value added tax for deduction.
The financial department was also supported by the tax service in Letter N MM-6-03 dated 13.01.2006 / [email protected]
Judicial practice develops mainly in favor of controllers. The courts come to the conclusion that the company is not entitled to claim a VAT deduction if the seller erroneously indicated the tax rate in the contract and invoice:
- 18% instead of 0% (Resolution of the Federal Antimonopoly Service of the North-West dated 13.08.2013 N A56-60218 / 2012, Ural dated 03.28.2013 N F09-1830 / 2013 (upheld by the Determination of the Supreme Arbitration Court of the Russian Federation of 07.25.2013 N VAS-9132 / 13) and Moscow from 14.02.2013 N A41-15307/12 (upheld by the Determination of the Supreme Arbitration Court of the Russian Federation of 11.04.2013 N VAS-3552/13) districts);
- 18% instead of 10% (Resolutions of the Federal Antimonopoly Service of the Urals of December 9, 2008 N F09-9207 / 08-C3 and the Central District of December 11, 2007 N A36-103 / 2007 districts);
- "Without VAT" instead of 0% (Resolution of the Federal Antimonopoly Service of the Central District of 16.01.2012 N A08-10185 / 2009-1).

Note. An erroneously specified rate in the contract can lead to the fact that the VAT invoice will also be indicated incorrectly and the buyer will not receive a deduction.

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On the issue of payment of the contract price to contractors applying the simplified taxation system

The problems that the parties to the contract face when the contractor is not a VAT payer often arise. Customers usually rightly believe that persons who do not pay VAT are also not entitled to receive funds in the part of 18% of the contract price. Contract executors who are exempted from the obligation to pay VAT, no less rightly believe that they are deprived of the right to receive a VAT deduction, which persons who apply the OSNO (the main taxation system) have, and therefore are in a less favorable position, which is partly offset by the right to receive 18% of the contract price.

It seems that the correct vector in resolving the question posed is contained in Part 13 of Art. 34 of the Federal Law of 05.04.2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter also referred to as "Law N 44-FZ"). The specified rule of law contains a description of the only case when the Customer has the right to reduce the amount payable to the party under the contract by the amount of tax payments associated with the payment of the contract, namely: if the contract is concluded with an individual, with the exception of an individual entrepreneur or other person engaged in private practice . In other cases, by virtue of the provisions of Part 1 of Art. 95 of Law N 44-FZ, the price cannot be reduced by the customer without the consent of the contractor. In addition, Law No. 44-FZ establishes that the contract is concluded at the price offered by the winner, while due to the provisions of Part 2 of Art. 34 of Law N 44-FZ, the price of the contract is fixed and is determined for the entire period of the contract.

Probably, the legislator also deliberately did not transfer to the Law on the contract system the provisions that were in force before, which required the inclusion in the procurement documentation of the procedure for setting the price of the contract, including information on the inclusion or non-inclusion of tax payments in it. Thus, the legislator granted the customer the right not to highlight in the text of the procurement documentation (including in the text of the draft contract) information about the inclusion of VAT in the price.

In general, in favor of the point of view, according to which the customer does not have the right to reduce the price of the contract concluded with a person who is not a VAT payer, the explanations that were published during the period of validity of the Federal Law of July 21, 2005 N 94-FZ " On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs ”(hereinafter also - Law N 94-FZ).

Thus, in accordance with the Letter of the Ministry of Finance of the Russian Federation of 02.07.2012 N 02-11-08 / 2467, the legislation of the Russian Federation on placing orders for state and municipal needs does not allow trading on the components of the price structure (including at a price that will subsequently be increased or decreased by the amount of VAT). The letter of the Federal Antimonopoly Service of Russia dated 06.10.2011 N АЦ/39173 directly indicates that the amount of VAT is the profit of the winner who is not a payer of such tax. A similar point of view is also contained in the following clarifications: Letter of the Ministry of Finance of Russia of 01.26.2012 N 03-07-11 / 21, Letter of the Ministry of Regional Development of Russia of 07.07.2009 N 20943-IP / 08, Letter of the Ministry of Economic Development of Russia of 10.12.2011 N D28-452 , Letter of the Ministry of Economic Development of Russia of 30.08.2011 N OG-D28-1140, Letter of the Ministry of Economic Development of Russia of 05.08.2011 N D28-212, Letter of the Ministry of Economic Development of Russia of 21.06.2011 N D28-80, Letter of the Ministry of Economic Development of Russia of 10.11.2009 N D22-1255 , paragraph 94 of the Appendix to the Letter of the Federal Treasury of 19.04.2013 N 42-7.4-05 / 6.3-432, paragraph 10 of the Appendix to the Letter of the Federal Treasury of 02.07.2012 N 42-7.4-05 / 6.3-354).

During the validity period of Law No. 44-FZ, the only Letter of the Ministry of Finance of the Russian Federation (dated August 29, 2014 N 02-02-09 / 43300) was published, which was devoted to the issue of reducing the price of the contract in connection with the application by the supplier (contractor, performer) of the simplified tax systems. In particular, the Letter notes that “the norm of Part 13 of Article 34 of Federal Law No. 44-FZ is aimed at eliminating ambiguity in the enforcement of the norms of the said Federal Law and the provisions of Chapter 24 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), which regulate the payment of personal income tax. persons. The norm of part 13 of Article 34 of Federal Law N 44-FZ allows the customer, in the event of a contract with an individual who is not an individual entrepreneur or other person engaged in private practice, to pay him an amount reduced by the amount of tax payments that will be transferred by the customer to the appropriate budget in fulfillment of the duty of a tax agent when paying remuneration to an individual. Thus, Federal Law No. 44-FZ establishes a ban on changing the price of the contract, with the exception of the provisions of Parts 1-4 of Article 95 of Federal Law No. 44-FZ. In these cases, if there are grounds provided for by Federal Law No. 44-FZ, the price of the contract may be changed by agreement of the parties.

In addition, in accordance with the provisions of h. 1 Article. 2 of Law No. 44-FZ, the rules of law contained in other federal laws and regulating relations regarding the execution of contracts must comply with Law No. 44-FZ.

Thus, according to the author of the article, the customer unilaterally reducing the contract price in connection with the application by the supplier (contractor, performer) of the simplified taxation system is contrary to Law 44-FZ, the rules of which are special in relation to the rules contained in other laws, to which in particular, the Tax Code of Russia.

Based on the foregoing, when making settlements with the contractor, if the contractor is not a VAT payer, and VAT is included in the price of the contract, customers should allocate VAT in acts in the forms KS-2, KS-3, and other documents drawn up during the execution of the contract.

In this case, the author of the article proceeds from the following. A VAT-exempt participant in placing an order, by signing a contract in which the price is indicated including VAT, assumes the obligation to pay VAT by issuing appropriate invoices. At the same time, if such a contractor does not pay VAT, then the corresponding amount is not subject to reimbursement by the customer (a similar point of view is contained in the Resolution of the 3rd Arbitration Court of Appeal dated October 21, 2011 N 03AP-4174/11, the Resolution of the 3rd Arbitration Court of Appeal dated 10/27/2009 N 03AP-4194/2009, Resolution of the 18th Arbitration Court of Appeal dated 02/21/2011 N 18AP-470/2011, Resolution of the Federal Arbitration Court of the North-Western District dated 04/04/2012 N Ф07-1272/12, Resolution of the Federal of the Arbitration Court of the Moscow District dated 09.20.2011 N F05-9275 / 11, Resolution of the Federal Arbitration Court of the Moscow District dated 01.02.2012 N F05-14026 / 11, Resolution of the Federal Arbitration Court of the Volga-Vyatka District dated 03.15.2013 N F01-7323 / 13, Resolution Federal Arbitration Court of the West Siberian District dated December 7, 2012 N F04-5997/12, etc.).

Such an approach insures the customer in cases where the contract is concluded with a person who uses the general taxation system, but in the course of the execution of the contract switches to a simplified system.

There are also situations when, for example, an organization that works under the simplified tax system and which, in the process of performing construction and installation work, attracted subcontracting organizations that are VAT payers, was recognized as the winner in the auction, and the price of the contract was reduced by 18% by agreement of the parties. At the stage of settlement for the work performed, the customer is not obliged and is not entitled to compensate the contractor for the costs of paying VAT accrued to the subcontractor. At the same time, it should be borne in mind that the contractor has the right to attract any co-executor, and when exercising this right, he must proceed from the general rule, according to which entrepreneurial activity is carried out by a person independently and at his own risk.

We also note that the current legislation on the contract system, as well as the legislation on placing orders that was in force before that, does not allow comparing the price offers of bidders differentially, depending on the taxation system applied by the bidder. At the same time, comparing prices without VAT is a widespread practice among persons operating in accordance with the Federal Law of the Russian Federation of July 18, 2011 N 223-FZ “On the Procurement of Goods, Works, and Services by Certain Types of Legal Entities”. In this situation, the VAT payer can win over the participant in the simplified taxation system, while the final price of such a winner can be an amount that would exceed the price offered by the “simplifier”. The indicated option for evaluating the participants' price proposals, however, also has a significant drawback, since it does not provide for a situation where the winner, after signing the contract, switches to the USNO.

A.V. Udalikhin,director of LLC "NSO"

Contract for the supply of goods without VAT sample

In order to ensure the implementation of part (2) of Article 3 of the Law no. 96-XVI of April 13, 2007 on public procurement (Official Monitor of the Republic of Moldova 2007 no. 107-111, art. 470) contracts on public procurement and their planning (attached). PRIME MINISTER Zinaida GRECHANY Countersign: First Deputy.

Prime Minister, Minister of Economy and Trade Igor DODON Minister of Finance Mariana DURLEŠTEANU 1.

In order to meet the needs for goods, works and services, the contracting authority is obliged to plan public procurement contracts that will be concluded as a result of public procurement procedures in compliance with the principles of ensuring competition, efficiency, transparency, non-discrimination and non-separation.

Often, managers or lawyers took a standard agreement form, but forgot to consult with the accounting department - they simply did not specify whether to allocate VAT and at what rate.

As a result, you understand that there was a mistake with the tax. And now you have to somehow correct the situation in order to correctly account for VAT.

Let's say that the contract only specifies the cost of goods.

Thus, the contract without VAT and about the tax does not contain any clauses.

But it turns out that in fact the amount of tax should be. By the way, this happens if the seller is sure that he is entitled to a benefit. And later it turns out that this is not so - say, the condition for the benefit is not met.

So, you see that the contract without VAT is concluded with the buyer, although there should be a tax.

Sample contracts

Ivanov LLC. hereinafter referred to as the "Buyer", represented by General Director Ivanov I.I.

acting on the basis of the Charter, on the one hand, and Petrov LLC.

hereinafter referred to as the "Supplier", represented by General Director Petrov P.P. acting on the basis of the Charter, on the other hand, hereinafter referred to as the "Parties", in compliance with the requirements of the legislation of the Russian Federation, have concluded this agreement as follows: 1.1.

The Supplier undertakes to supply a sweeper (hereinafter referred to as the "Goods") that has not been in operation, and the Buyer undertakes to accept and pay for the Goods, provided that the Goods comply with the requirements of the Agreement and the requirements for the configuration of the Goods, and other indicators related to determining the compliance of the supplied Goods with the needs Buyer (Appendix No. 1 to this Agreement, which is its integral part), on time and on the terms provided for in this Agreement.

Contract without VAT, and contractor with VAT

When concluding a contract for the supply of products, many do not pay due attention to its conditions. And it should. If you are not afraid of tax penalties and claims of the counterparty, then follow our advice when drawing up a contract.

The supply contract is one of the most used in economic activity; it is a type of sales contract.

However, it may include conditions for delivery, loading and unloading, assembly, installation. Under the supply contract, the supplier-seller engaged in entrepreneurial activity undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in entrepreneurial activity or for other purposes not related to personal, family, household and other similar use.

In the absence of essential conditions in the contract, it may be recognized by the court as not concluded.

Deal documents

It combines several documents at once: the primary document, i.e.

waybill or act, as well as an invoice. That is, it can be compiled both for services (works) and for the sale of goods. For more information about UPD, see here. Issue an invoice exactly in the form No. TORG-12 (approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No.

No. 132) is not necessary, because since 2013, organizations and entrepreneurs are not required to apply unified forms. Thus, it is possible to develop your own invoice form, while it is quite acceptable to take No. TORG-12 as a basis. The form must contain the details that are established by the Federal Law on Accounting dated December 6, 2011 No.

No. 402-FZ. 1) the name of the document; 2) date of drawing up the document; 3) the name of the seller (subject that prepared the document); 4) the content of the operation; 5) operation meters (i.e.

Answer

If the contract does not specify the amount of VAT and there are no other indications that the price does not include VAT, then VAT is calculated from the agreed price at the calculated rate.

Rationale

In essence, the question is whether the value of the contract, when VAT is not indicated in it, should be considered as value with or without VAT.

Example

Two Russian organizations entered into a purchase and sale agreement at a price of 100,000 rubles. VAT is not allocated in the contract.

If we apply the estimated VAT rate (18/118), then the tax amount will be 15,254 rubles, and the seller's revenue will be 84,746 rubles. Applying the estimated rate, we proceed from the fact that the amount of 100,000 rubles includes VAT.

If we proceed from the fact that the price of the goods is 100,000 rubles without VAT, then you need to apply the VAT rate of 18%, the tax amount will be 18,000 rubles, and the seller's revenue is 100,000 rubles.

The Supreme Arbitration Court of the Russian Federation formulated its position on this issue in paragraph 17 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33 "On some issues that arise with arbitration courts when considering cases related to the collection of value added tax":

Bank of expert opinions

Within the meaning of the provisions of paragraphs 1 and 4 of Article 168 of the Tax Code of the Russian Federation, the amount of tax charged to the buyer upon the sale of goods (works, services), the transfer of property rights, must be taken into account when determining the final amount of the price specified in the contract and allocated in settlement and primary accounting documents, invoices invoices on a separate line. At the same time, the burden of ensuring the fulfillment of these requirements lies with the seller as a taxpayer who is obliged to take into account such a sale operation when forming the tax base and calculating the tax payable to the budget based on the results of the corresponding tax period.

In this regard, if there is no direct indication in the contract that the price set in it does not include the amount of tax and otherwise does not follow from the circumstances preceding the conclusion of the contract or other conditions of the contract, the courts should proceed from the fact that the price presented to the buyer the seller is the last to allocate the amount of tax from the price indicated in the contract, for which it is determined by the calculation method (clause 4 of article 164 of the Code).

Thus, if the amount of VAT is not allocated in the contract and there are no other signs that the price does not include VAT, then VAT is calculated from the agreed price at the calculated rate. This approach, in essence, places the burden of costs of VAT not agreed upon by the parties on the seller (at the expense of his revenue).

Additionally

How to specify the VAT clause in the contract?

Value Added Tax (VAT) is an indirect tax established by Chapter 21 "Value Added Tax" of the Tax Code of Russia. VAT is a federal tax.

In the contract with a foreign organization, the amount of VAT is not allocated. How should a tax agent calculate VAT under such an agreement - from the amount of the agreement at the calculated rate or at the usual rate?

Agreement No. _____
for the provision of services

1. The Subject of the Agreement

1.1. The Contractor provides the Customer with equipment repair services, and the Customer undertakes to pay for these services on the terms established by this agreement.

2. Cost and payment procedure

2.1. The cost of the services rendered is 1,500.00 (One thousand five hundred) rubles 00 kopecks for the entire period of the provision of services.

2.2 Services are considered rendered after signing by the parties of the act of delivery/acceptance of services rendered.

2.3. Payment for services under this agreement is made within 5 (five) banking days from the date of issuing an invoice and / or signing the Service Agreement, by non-cash transfer of funds to the account of the Contractor, or in another way.

3. Rights and obligations of the parties

3.1. The customer undertakes:
3.1.1. Provide unhindered access to equipment to be repaired.
3.1.2. Accept the services rendered.
3.1.2. Make full payment for the services rendered in the amount and in the manner prescribed by this Agreement.

3.2. The Contractor undertakes:
3.2.1. Provide equipment repair services.
3.2.2. The Contractor has the right to engage in the provision of services that are not employees of the Contractor.

4. Liability of the parties and dispute resolution

4.1. For non-fulfillment or improper fulfillment of obligations arising from this agreement, the Parties shall be liable, the basis and amount of which are established by the current legislation of the Russian Federation.

4.2. Disputes and disagreements arising between the Parties in connection with the fulfillment of obligations under this Agreement shall be resolved through negotiations, including in the complaint procedure.

4.3. If the Parties fail to settle the dispute in the pre-trial procedure, it is submitted by the interested party for resolution to the Arbitration Court.

5. Validity and procedure for termination of the contract

5.1. The Agreement comes into force from the moment of signing and is valid until the parties fully fulfill their obligations under this Agreement.

6. Final provisions

6.1. This agreement is made in 2 (two) original copies, one of which is with the Contractor, the other with the Customer, each of which has the same legal force.

7. Legal addresses and bank details of the parties
Customer:

JSC "Organization"
Legal address:
___________________________
The actual address:

Director _____________ I.I. Ivanov

"__" ____________20__

Executor:

LLC "Organization No. 2"
Legal address:
___________________________
The actual address:
______________________________
TIN ____________ KPP __________

r / s ___________________________
Bank__________________________
BIC _________________________

Director______P.P. Petrov

"__" ____________20__

Certificate of delivery / acceptance of services rendered under Contract No. _____

Open Joint Stock Company "Organization No. 1", hereinafter referred to as the "Customer", represented by Director Ivanov Ivan Ivanovich, acting on the basis of the Charter, on the one hand, and Limited Liability Company "Organization No. 2", hereinafter referred to as the "Contractor", represented by Director Petr Petrovich Petrov, acting on the basis of the Charter, on the other hand, have entered into this agreement as follows:

1. This act was drawn up to confirm that the services under the contract in the amount of 1,500.00 (One thousand five hundred) rubles 00 kopecks were provided by the "Contractor" to the "Customer" in full, efficiently and on time.
VAT is not charged due to the fact that the "Contractor" applies a simplified taxation system, on the basis of paragraph 2 of Art. 346.11 Chapter 26.2 of the Tax Code of the Russian Federation and is not a VAT payer, according to the letter of the Ministry of Taxes of the Russian Federation dated September 15, 03 No. 22-1-14 / 2021-АЖ397, invoices are not issued.

When working with contracts, you can come across the marks “without VAT” and “VAT is not subject to” when determining the price of the contract, shipping documents, invoices. In the article we will tell you how “Without VAT” and “VAT is not subject to” differ and what wording should be indicated in the documents.

What does "without VAT" mean?

The indication in the documents "excluding VAT" means that the sales amount does not include tax. Organizations making such a note do not pay tax or are temporarily exempted from paying it.

Firms on special regimes are exempted from paying VAT - USN, ESHN, ENDV, PSN and companies combining several regimes (). Special regimes are convenient in that they replace a number of taxes, including VAT.

Companies and individual entrepreneurs on OSN can also sell goods and provide services without tax if they comply with the revenue limit for the quarter and do not produce excisable goods. The revenue received for 3 consecutive months should not exceed 2 million rubles. Exceeding the limit, the taxpayer will lose the opportunity not to pay tax.

What documents to collect in order to obtain VAT exemption

Organizations and entrepreneurs seeking to get rid of paying tax, under the terms of Art. 145 of the Tax Code of the Russian Federation are submitted to the tax documents:

notification of the exercise of the right to tax exemption;
extract from the balance sheet and financial results report data;
an extract from the accounting book (for individual entrepreneurs);
an extract from the sales book.

Prepare and submit a set of documents to the tax office by the 20th day of the month in which the benefit began to apply. You can use the benefit received for at least a year, if the conditions are not violated.

Working without VAT has many advantages: you do not need to charge and pay tax, draw up a declaration and fill out a shopping book. But at the same time, it can be unprofitable to work without tax, because when concluding an agreement with an organization that does not pay VAT, the buyer will not be able to receive a deduction, so many contractors choose companies that pay tax in the general manner.

What does "VAT free" mean?

An extensive list of goods, works, services and operations exempt from VAT is given in Article 149 of the Tax Code of the Russian Federation. Here are the transactions that are exempt from tax (a number of transactions from the list require a license, if the organization does not have it, it cannot apply the tax exemption):

sale or transfer for own needs of religious literature and paraphernalia;
banking operations performed by banks (except for collection);
sale of handicrafts of the people;
services of insurers and non-state pension funds;
lotteries held by decision of the authorities;
sale of industrial products containing precious metals, scrap and waste;
sale of rough diamonds to processing enterprises;
transfer of goods, property rights, provision of services within the framework of charity;
sale of tickets and subscriptions, organizations of physical culture and sports;
loan and REPO operations;
other operations listed in paragraph 3 of Art. 149 of the Tax Code of the Russian Federation.

And here are the goods, works and services exempted from tax:

medical, sanitary, cosmetic, veterinary services and goods;
services for the care of the disabled, the elderly, the sick;
childcare and leisure services;
ritual goods and services;
food products produced by educational and medical institutions;
transportation of the population;
sale of postage stamps, envelopes, postcards and other postal items;
warranty service of equipment;
restoration and restoration of historical buildings, monuments and cultural objects;
others listed in paragraph 2 of Art. 149 of the Tax Code of the Russian Federation.

Only companies operating in their own interests, and not in the interests of others under agency agreements, agency agreements or commissions, have a chance to be exempt from VAT. Another important condition is to separate and separately account for taxable and non-taxable transactions.

Invoice without VAT, when and who applies

Submit your VAT return using the Kontur.Accounting web service. The system itself will generate a declaration based on primary documents and check it before sending.

An important difference between firms exempt from tax under Art. 145 of the Tax Code of the Russian Federation, from special regimes - the need to issue invoices marked "excluding VAT". They need to prepare invoices for the sale of services, goods and work, as well as for receiving prepayments from customers, and register the invoice in the sales book.

In addition, such invoices can be drawn up by organizations and individual entrepreneurs on special regimes or carrying out operations and selling goods exempt from taxation under Art. 149 of the Tax Code of the Russian Federation. They have no obligation to draw up invoices, but they have the right to do so, for example, at the request of the buyer. The seller, at his own discretion, agrees or refuses such a request, while he will not receive any obligations and will not lose anything. To do this, fill out the document correctly. Previously, the invoices indicated “VAT is not subject to”, but now fields 7 and 8 are marked “Without VAT”. They do not need to register an invoice in the sales book, but if they wish to register a document, the right is reserved.

A counterparty that has received an invoice without VAT does not enter the document into the purchase book, since there is no tax in it. In the absence of a tax, there is nothing to accept for deduction, and it will not be possible to use it even if there are executed documents.

Indication of VAT in the contract

Submit your VAT return using the Kontur.Accounting web service. The system itself will generate a declaration based on primary documents and check it before sending.

When drawing up the contract, indicate the subject of the contract, the transaction price, the procedure for settlements and VAT. Specifying the contract price without VAT may lead to an increase in the price by the amount of tax. If you are not required to pay tax, enter "excluding VAT" or "VAT free" and the reason for the exemption.

When the seller applies the special regime and is exempt from VAT, he indicates in the contract with the buyer the price marked “VAT free”, a similar mark is left by companies performing transactions that are exempt from tax under Art. 149 of the Tax Code of the Russian Federation. In the contract, you need to make a reference to the fact that the seller organization is exempt from paying tax. As a rule, there are no conflict situations in this case, since there is no need to calculate VAT, and it is not necessary to allocate VAT in the contract price.

Taxpayers who do not pay tax on the basis of Art. 145 of the Tax Code of the Russian Federation, when selling goods, they must draw up invoices without allocating VAT. At the same time, they write on the documents “Without VAT”, a similar note is affixed to the contract. The seller organization must make a reference in the contract to the basis on which the benefits were received, and confirm the right to them with the relevant documents.

When answering the question of what is subject to VAT, it is necessary to pay attention to 2 aspects: is the operation subject to VAT and is it not named in Art. 149 of the Tax Code of the Russian Federation. The object of taxation includes 4 groups of operations (clause 1 of article 146 of the Tax Code of the Russian Federation):

sale on the territory of the Russian Federation of goods (works, services), collateral, transfer of goods (works, services) on the basis of compensation or innovation, transfer of property rights. At the same time, the sale can be both paid and free of charge (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation);
transfer of goods (works, services) for own needs, i.e. not for the purpose of obtaining income from third parties with their help, but for the needs of the organization itself. Such a transfer is subject to VAT if the costs for it are not recognized for profit taxation purposes (clause 2, clause 1, article 146 of the Tax Code of the Russian Federation). Because they cannot be recognized as economically justified (Article 252 of the Tax Code of the Russian Federation), or they are listed among the expenses that are not taken into account when calculating income tax (Article 270 of the Tax Code of the Russian Federation). At the same time, the fact of the transfer of goods must be documented (for example, when transferring goods from one unit to another, TORG-13 is issued);
performance of construction and installation works for own consumption. These are construction and installation works that the payer performs on his own and for himself (clause 3, clause 1, article 146 of the Tax Code of the Russian Federation). If contractors are engaged in construction, and the organization acts as an investor or developer, then the object of VAT does not arise (Letter of the Ministry of Finance dated 09.09.2010 N 03-07-10 / 12);
importation of goods into the territory of the Russian Federation (clause 4, clause 1, article 146 of the Tax Code of the Russian Federation). We are talking about goods crossing the customs border and importing them into the territory of the customs union (clause 3, clause 1, article 2 of the Customs Code of the EAEU).

What is VAT exempt

Those transactions that are not recognized as sales do not apply to the object of VAT (clause 1, clause 2, article 146, clause 3, article 39 of the Tax Code of the Russian Federation). This is, for example:

transactions related to the circulation of currency, except for the purposes of numismatics (clause 1 clause 3 article 39 of the Tax Code of the Russian Federation);
transfer of fixed assets, intangible assets, other property to the successor during the reorganization of the company (clause 2, clause 3, article 39 of the Tax Code of the Russian Federation);
transfer of property to a member of a business company within the limits of his initial contribution upon his withdrawal from the company, as well as upon liquidation of the company (clause 5, clause 3, article 39 of the Tax Code of the Russian Federation).

Other transactions that are not subject to VAT due to the fact that they are not recognized as an object of taxation are named in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation. Among them:

transfer of residential buildings, kindergartens, roads, power grids and other facilities to state authorities and local governments (clause 2, clause 2, article 146 of the Tax Code of the Russian Federation);
transfer of property of state and municipal enterprises during privatization (clause 3, clause 2, article 146 of the Tax Code of the Russian Federation);
sale of land plots and shares in them (clause 6, clause 2, article 146 of the Tax Code of the Russian Federation);
transfer of property rights to the legal successor of the organization (clause 7 clause 2 article 146 of the Tax Code of the Russian Federation);
sale of property, property rights of debtors declared bankrupt (clause 15 clause 2 article 146 of the Tax Code of the Russian Federation).

In addition, there are transactions that are considered subject to VAT, but at the same time are not subject to VAT (exempt from taxation). They are directly named in paragraphs 1-3 of Art. 149 of the Tax Code of the Russian Federation and their list is closed.

Operations not subject to VAT

These are operations for the sale of certain types of goods and services. Goods not subject to VAT include, for example:

medical goods specified in the approved list (approved by Decree of the Government of the Russian Federation of September 30, 2015 N 1042, paragraph 1, paragraph 2, article 149 of the Tax Code of the Russian Federation);
food products produced by catering organizations and sold by canteens of educational and medical institutions (clause 5, clause 2, article 149 of the Tax Code of the Russian Federation);
residential buildings, residential premises, shares in them (clause 22, clause 3, article 149 of the Tax Code of the Russian Federation).

Are services subject to VAT?

In order for services to be subject to VAT, the place of their sale, firstly, must be recognized as the territory of the Russian Federation (Article 148 of the Tax Code of the Russian Federation). And secondly, they should not be named in paragraphs 2, 3 of Art. 149 of the Tax Code of the Russian Federation, which lists transactions that are not subject to VAT. In accordance with these paragraphs, the provision of the following is exempt from taxation:

medical services by organizations and individual entrepreneurs engaged in medical activities (clause 2, clause 2, article 149 of the Tax Code of the Russian Federation);
services for the supervision and care of children in organizations of preschool education, for conducting classes in circles, sections, studios (clause 4, clause 2, article 149 of the Tax Code of the Russian Federation);
services for the repair and maintenance of goods and household appliances within the warranty period of their operation without charging a fee (clause 13 clause 2 article 149 of the Tax Code of the Russian Federation);
funeral services (clause 8, clause 2, article 149 of the Tax Code of the Russian Federation);
services of pharmaceutical organizations for the manufacture of medicines, the manufacture and repair of spectacle optics (clause 24 clause 2 article 149 of the Tax Code of the Russian Federation);
services of sanatorium-resort, health-improving organizations, organizations for recreation and rehabilitation of children located on the territory of the Russian Federation (clause 18, clause 3, article 149 of the Tax Code of the Russian Federation).

The list of non-taxable services is quite large, so only a few of them are listed above.

Conditions for applying the exemption from VAT under Art. 149 Tax Code of the Russian Federation

Among non-taxable operations there are those that are carried out within the framework of licensed activities. So, if an organization does not have an appropriate license, then it cannot apply exemption from VAT (clause 6, article 149 of the Tax Code of the Russian Federation).

In addition, take advantage of the exemption under Art. 149 of the Tax Code of the Russian Federation can be organizations and individual entrepreneurs that act in their own interests, and not in the interests of another person under a commission agreement, assignment, etc. (Clause 7, Article 149 of the Tax Code of the Russian Federation).

And one more important nuance. With the simultaneous implementation of transactions that are subject to VAT and which are not subject to VAT under Art. 149 of the Tax Code of the Russian Federation, it is necessary to keep separate records of some and other transactions (clause 4 of article 149 of the Tax Code of the Russian Federation). And also separately take into account the input VAT on goods, works, services used in one and other operations.

Most often, an individual entrepreneur is a small business that works with the end consumer of goods and / or services, has low turnover and, accordingly, maintains simplified accounting. Such an enterprise does not need the status of a VAT payer, since taking into account the tax base and tax deductions will still not give a tangible economic result, but will only cause another expense item (accountant's salary). But in a dynamic market, it is far from always beneficial for an entrepreneur to remain on a simplified taxation system (see). It is necessary to consider in more detail the problem of IP without VAT.

How IP without VAT work

In accordance with Article 145 of the Tax Code of the Russian Federation, individual entrepreneurs can be exempted from the obligation to keep VAT records and pay this type of tax to the treasury. But not all and not always. On the basis of this article, individual entrepreneurs whose quarterly revenue does not exceed 2 million rubles can work without VAT.

To qualify for an exemption, an entrepreneur:

collects evidence that over the past three months its revenue did not exceed 2 million rubles;
fills out a notification form for release;
sends, within twenty days from the beginning of the month from which the exemption should be valid, a completed form with attached evidence (accounting books, bank statements, books of income and expenses, etc.) to the Federal Tax Service at the place of registration;
enjoys the right to work without VAT for the next 12 months from the date of notification.

For example, IP A.A. Sidorov for January - March 2017 received a total income from sales - 1,563,288 rubles. Until April 20, 2017 IP A.A. Sidorov has the right to submit to his Federal Tax Service a notice of VAT exemption for the next 12 months.

In addition to cases of exemption, article 145 of the Tax Code of the Russian Federation indicates which individual entrepreneurs cannot work without VAT:

dealers in excisable goods (alcohol, cigarettes, fuel, etc.);
importers;
enterprises with quarterly revenues of more than 2 million rubles.

So, if IP A.A. Sidorov, having a VAT exemption from March 2017 to March 2018, began selling cigarettes in December 2017, then from December 2017 the previously received exemption ceases to be valid.

This procedure applies to those individual entrepreneurs who are on the general taxation system (see,). Within the framework of special regimes - the simplified tax system, UTII and the patent system - VAT is not paid at all. Detailed information on possible benefits is available on the official website of the Federal Tax Service www.nalog.ru.

In 2018, as in 2017, individual entrepreneurs have the right to sell the following VAT-free goods and services:

medical services for diagnostics, prevention and treatment provided to the population;
medicines, prostheses, as well as materials necessary for their manufacture;
vehicles and equipment for the rehabilitation and life support of the disabled;
transportation of passengers;
funeral services;
rental of housing;
educational services, etc.

A complete list of privileged activities is specified in Article 149 of the Tax Code of the Russian Federation.

IP without VAT as a participant in business operations

Buying goods and services from IP exempted from this tax is beneficial only to end consumers (without using the acquired in further business activities for the purpose of making a profit). If we are talking about individuals, then there are no problems. But often larger enterprises, VAT payers, also become clients of such individual entrepreneurs, purchasing the necessary goods and / or services from them.

For example, Promtorg LLC bought a part for a working car from IP O.O. Ivanova. IP O.O. Ivanov is not a VAT payer and in fact does not have the right to issue an invoice to Promtorg LLC, including VAT. How to act in such cases?

An LLC that plans to purchase raw materials, materials, services or other goods necessary for business activities from an individual entrepreneur must first inquire whether the individual entrepreneur works with or without VAT.

If an individual entrepreneur is not a payer of such, then the cost of his goods / services cannot include VAT. Therefore, the buyer does not receive input VAT and does not reflect this transaction in his VAT accounting.

For small operations, this form of work is quite acceptable. But if an economic entity plans to purchase a large consignment of goods from an individual entrepreneur for resale, then the seller’s lack of VAT payer status will reduce the economic result from the resale of such a consignment by 10–18%, depending on the product.

Therefore, before an LLC starts working with an individual entrepreneur without VAT, a legal entity must make sure that the operation will be profitable even if there is no tax deduction for it.

It is useful to read how, and in what cases it is necessary. Formulas and examples of calculation.

Note to taxpayers:

Entrepreneurs working for OSNO are entitled to tax deductions. Information on how to fill out and what documents to attach to it will help the businessman exercise this right.

What documents can an individual entrepreneur issue without VAT

Documents closing a business transaction for an LLC with an individual entrepreneur without VAT: a contract for the supply or provision of services, an invoice, an invoice or an act of acceptance and transfer of work performed.

All listed documents must reflect that the price of goods/services is indicated without VAT.

You can download a sample invoice for an individual entrepreneur without VAT at the link: //nalog-nalog.ru/files//obr_scheta_na_opl_bez_nds.xls. In fact, this is a regular invoice, which indicates that VAT is not included in the price of the goods.

The form of an invoice for an individual entrepreneur without VAT also does not differ in any way from the invoice of a VAT payer, except for indicating that the price of the delivered goods is without VAT.

How can an individual entrepreneur become a payer of value added tax

IP on OSNO, who notified the Federal Tax Service of the exemption from VAT, must be in this mode throughout the next year. The exceptions are cases of loss of the right to exemption, which are listed in part one of this material.

An individual entrepreneur applying a special regime can switch to OSNO only from the new calendar year. Consequently, it will not be possible to quickly obtain the status of a payer for the desired operation, therefore, an individual entrepreneur needs to plan his activities and register taking into account the needs of the market in which he wants to work. Useful to read.

Large companies and state employees only in exceptional cases enter into economic relations with businessmen who do not deduct VAT. Namely, relations with such market entities help business to reach a new level.