List of paragraph 13 of Article 167 of the Tax Code of the Russian Federation. Long production: Determine the tax base of VAT. Advance received, and the document - there is no confirmation of the duration of the production cycle

(The name in the editorial office entered into force from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ
1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7-11, 13-15 of this article, is the earliest of the following dates:
1) the day of shipment (transmission) of goods (works, services), property rights;
2) the day of payment, partial payment in the account of the upcoming supplies of goods (work, providing services), transfer of property rights.

(The point in the editorial office entered into force from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ.

2. The item has failed from January 1, 2006 - the federal law July 22, 2005 N 119-FZ.

3. In cases where the goods are not shipped and is not transported, but the transfer of ownership of this product is transmitted, such a transfer of ownership for this chapter is equal to shipment, with the exception of the case provided for in paragraph 16 of this article.

(The point in the wording enacted from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ; as amended, entered into force on July 1, 2014, the Federal Law of April 20, 2014 N 81-FZ.

4. The item has failed since January 1, 2006 - the Federal Law of July 22, 2005 N 119-FZ.

5. The item has failed from January 1, 2006 - Federal Law of July 22, 2005 N 119-FZ.

6. The item has failed from January 1, 2006 - the Federal Law of July 22, 2005 N 119-FZ.

7. When implemented by the taxpayer of goods transferred to them on storage under the Agreement of Warehouse Storage with the issuance of warehouse certificate, the moment of determining the tax base for the specified goods is defined as the day of the implementation of the warehousing certificate (item in the editorial office entered into force from January 1, 2006 by the Federal Law of 22 July 2005 N 119-FZ.

8. When transferring property rights in the case provided for by paragraph 2 of Article 155 of this Code, the moment of determining the tax base is defined as the day of the concession of the monetary requirement or the day of termination of the relevant obligation, in cases provided for by paragraphs 3 and 4 of Article 155 of this Code, as the day of the concession (subsequent concession) requirements or day of fulfilling the obligation by the debtor, and in the case provided for in paragraph 5 of Article 155 of this Code, as the day of the transfer of property rights (paragraph in the wording entered into force from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ.

9. With the sale of goods (works, services) provided for by subparagraphs 1, 2.1-2.8, 2.10, 3, 3.1, 8, 9, 9.1 and 12 of paragraph 1 of Article 164 of this Code, the moment of determining the tax base for the specified goods (work, services ) It is the last number of the quarter in which the full package of documents provided for in Article 165 of this Code is collected.

(Paragraph in the wording enacted from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ; as amended, entered into force from January 1, 2008 by the Federal Law of July 27, 2006 No. 137-FZ; in the editorial office introduced from January 1, 2011 by the Federal Law of November 27, 2010 N 309-FZ; as amended by the Federal Law of July 19, 2011, No. 245-FZ from October 1, 2011; in the editorial office entered into force From January 1, 2012, the Federal Law of November 7, 2011 N 305-FZ; as amended, entered into force from January 1, 2015 by the Federal Law of November 29, 2014 N 382-FZ.

In the event that the full package of documents provided for in Article 165 of this Code is not assembled during the deadlines specified in paragraph 9 of Article 165 of this Code, the moment of determining the tax base at the specified goods (works, services) is determined in accordance with sub-clause 1 of paragraph 1 of paragraph 1 Articles, unless otherwise provided by this clause. In the event that the full package of documents stipulated by paragraph 5 of Article 165 of this Code is not assembled on the 181st calendar day from the date of stations on the transportation documents of the customs authorities, testifying to the placement of goods under the customs procedure of exports or the customs procedure of customs transit during transportation of foreign goods from the customs authority at the site of arrival in the territory Russian Federation to the customs authority at the place of deployment from the territory of the Russian Federation or testifying to the premises of the products exported from the territory of the Russian Federation and other territories under its jurisdiction, processing products under the procedure of internal customs transit, the moment of determining the tax base for the specified work, the services are determined in accordance with sub-clause 1 paragraph 1 of this article. In the case of the organization's reorganization, if the 181th calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of the finalization of the reorganization (date state registration Each newly emerged organization, and in the case of reorganization in the form of accession - the date of application into the Unified State Register legal entities Establishment of the activities of each associated organization) (Paragraph supplemented from January 1, 2005 by the Federal Law of August 22, 2004 N 122-FZ; supplemented from September 1, 2005 by the Federal Law of July 22, 2005 N 118-FZ, the action applies to legal relations have emerged from January 1, 2005; as amended by the Federal Law of July 22, 2005 N 119-FZ; as amended by the Federal Law of February 28, 2006 N 119-FZ; 28-FZ, the action applies to legal relations arising from January 1, 2006; as amended by the Federal Law of July 27, 2006 No. 137-ФЗ; supplemented from January 1, 2008 by the Federal Law of May 17, 2008 In 2007, N 85-FZ applies to legal relations arising from January 1, 2007; as amended by the Federal Law of November 27, 2010 N 309-FZ from January 1, 2011.

In case of importation into the port special economic zone of Russian goods placed outside the port special economic zone Under the customs export procedure, or when exporting supplies, the deadline for submission of documents established by paragraph 9 of Article 165 of this Code is determined from the date of the placement of the specified goods under the customs procedure of exports or from the date of the declaration of supplies (and for taxpayers who implement supplies for which the customs declaration not provided for by the customs legislation of the Customs Union, - from the date of registration of transport, shipping or other documents confirming the export of survivors beyond the territory of the Russian Federation by air and maritime courts, the ships of the mixed (river-sea) of swimming) (paragraph is additionally included from January 1, 2008 federal the law of October 30, 2007 N 240-FZ; as amended, entered into force on January 1, 2011 by the Federal Law of November 27, 2010 N 309-FZ; supplemented from October 1, 2011 by the Federal Law of July 19, 2011 No. 245- FZ.

Paragraph is additionally included since December 29, 2009 by the Federal Law of December 27, 2009 N 368-FZ; Not applied from January 1, 2011 - Federal Law of December 27, 2009 N 368-FZ.

(The point in the editorial office entered into force from June 30, 2002 by the Federal Law of May 29, 2002 N 57-FZ; Action applies to the relationship arising from January 1, 2002
The provisions of paragraph 9 of this article (as amended by the Federal Law of November 27, 2010, N 309-FZ) apply to work (services), performed (rendered) after the day of entry into force of the Federal Law of November 27, 2010 N 309-FZ, - see . Clause 2 of Article 3 of the Federal Law of November 27, 2010 N 309-FZ.

____________________________________________________________________
9.1. In the event that within forty-five calendar days from the date of the transfer of ownership of the ship from the taxpayer to the customer, the registration of the vessel in the Russian international register of courts was not implemented, the moment of determining the tax base of the tax agent is established in accordance with sub-clause 1 of paragraph 1 of this article (item additionally Included from January 23, 2006 by the Federal Law of December 20, 2005 N 168-FZ; as amended, entered into force from January 1, 2012 by the Federal Law of November 7, 2011 N 305-FZ.

9.2. For the purposes of this chapter, the moment of determining the tax base in the implementation of services provided for by sub-clause 9.2 of paragraph 1 of Article 164 of this Code is the last number of each tax period.

(Item is additionally included on April 7, 2015 by the Federal Law of April 6, 2015 N 83-FZ)

The provisions of paragraph 9.2 of this article (as a wording of the Federal Law of April 6, 2015, N 83-FZ) apply to transactions for the implementation of passenger transportation services rail transport In the suburban report, carried out from January 1, 2015 to December 31, 2016 inclusive.

The provisions of paragraph 9.2 of this article (in the editors of the Federal Law of April 6, 2015 N 83-FZ) apply to December 31, 2016 inclusive.

____________________________________________________________________
10. For the purposes of this chapter, the moment of determining the tax base in the implementation of construction and installation work for its own consumption is the last number of each tax period (paragraph in the wording enacted from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ; The editors entered into force from January 1, 2007 by the Federal Law of July 27, 2006 N 137-FZ.

11. For the purposes of this chapter, the moment of determining the tax base in the transfer of goods (execution of works, services) for its own needs recognized as the object of taxation in accordance with this chapter is determined as the day of the indicated transfer of goods (performance, service provision) (item in The editors entered into force from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ.

12. The accounting policy adopted by the Organization for tax purposes is approved by relevant orders, orders of the head of the organization.

Accounting policy For tax purposes, it is applied from January 1 of the year following the approval by its relevant order, the order of the head of the organization.

Accounting policy for tax purposes adopted by the Organization is mandatory for all separate divisions of the organization.

Accounting policy for tax purposes adopted by the newly created organization is approved no later than the end of the first tax period. Accounting policy for tax purposes adopted by the newly created organization is considered to be applied from the day the organization is created.

13. In the case of receipt of the taxpayer, the manufacturer of goods (works, services) of payment, partial payment on the upcoming deliveries of goods (performance, the provision of services), the duration of the manufacturing production cycle of which is over six months (on the list determined by the Government of the Russian Federation), The taxpayer - the manufacturer of these goods (works, services) is entitled to determine the moment of determining the tax base as the day of shipment (transmission) of the specified goods (performance, service provision) in the presence of separate accounting of operations carried out and the amounts of tax on purchased goods (work, services), in including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle and other operations.
Upon receipt of payment, partial payment by the taxpayer - the manufacturer of goods (works, services) in tax authorities at the same time with tax Declaration The contract with the buyer (a copy of such a contract, certified by the signature of the head and chief accountant), as well as a document confirming the duration of the production cycle of goods (works, services), indicating their name, production period, the name of the manufacturer, issued to the indicated taxpayer-manufacturer federal executive body carrying out functions public Policy and regulatory regulation in the field of industrial, defense and industrial and fuel and energy complexes, signed by an authorized person and certified by the seal of this body.

(Item is additionally included from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ)
14. In the event that the moment of determining the tax base is the day of payment, partial payment of the upcoming deliveries of goods (execution of works, providing services) or the day of transfer of property rights, then on the day of shipment of goods (performance, service provision) or on the day of the transfer of property rights At the expense of the previous payment received, partial payment also arises the moment of determining the tax base (item is additionally included from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ).

15. For tax agentsThese Clauses listed in paragraphs 4 and 5 of Article 161 of this Code, the moment of determining the tax base is determined in the manner prescribed by clause 1 of this article (item is additionally included from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ).

16. In implementations real Estate The shipping date for the purposes of this chapter is recognized as a real estate transfer day to the buyer of this property under the transfer certificate or other document on the transfer of real estate.

(The item is additionally included from July 1, 2014 by the Federal Law of April 20, 2014 N 81-FZ; as amended, entered into force from October 1, 2014 by the Federal Law of July 21, 2014 N 238-FZ.

Taxpayers who produce goods (work, services), manufacturing (execution, rendering) of which takes more than six months, which are included in the list approved by the Decree of the Government of the Russian Federation of July 28, 2006 No. 468, have the right to determine the Base on VAT only at the time of shipment of goods (paragraph 13 of Art. 167 of the Tax Code). In other words, when receiving a prepayment for such goods (work, services), calculate and pay the VAT budget from it is not necessary. Federal tax Service The Russian Federation in the letter dated 12.01.11 No. KE-4-3 / 65 indicated the conditions for liberation. This is the presence of separate accounting of operations carried out with a long production cycle and other operations, as well as the amounts of "input" VAT; Representation simultaneously with the Declaration of the Contract with the buyer (or its certified copy), as well as a document, which confirms the duration of the production cycle issued by the Ministry of Industry and Commission of Russia.

LEGAL INFORMATION

Benefits are provided solely manufacturers of products. Organizations that apply benefits upon receipt of the prepayment of the invoice does not constitute. It should be borne in mind that the ability to not pay VAT in obtaining advance payments "shifts" from the specified category of taxpayers and the moment of use tax deductions VAT. Thus, the deductions of the amount of VAT on costs are carried out only at the time of determining the tax base (clause 7 of Art. 172 of the Tax Code of the Russian Federation). In other words, the sum of the "entrance" tax is made to deduct the tax period in which the products are shipped to the buyer and accrued VAT from the implementation. As in any other case, the right to deduction arises when compliance general conditionsprovided for in paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (in the presence of invoices and appropriate counterparties primary documentsconfirming acceptance for accounting). In order to ensure separate accounting of the amount of "entrance" VAT, related to the production of long-term cycle products, on account 19 "Value Added Tax on Acquired Values" must be considered apart. During the manufacturing cycle of manufacturing products (i.e., more than six months), the amount of tax charged by counterparties accumulates (taking into account the distributed VAT sums on general expense Enterprises). To write off these amounts in the debit of account 68 "Calculations for taxes and fees", subaccount "Calculations on VAT" can only be reflected in the implementation of the implementation. If the taxpayer carries out operations to be discussed by VAT, as well as discrepanied by these tax, it is necessary to conduct separate accounting of the "entrance" VAT. The appointment of separate accounting is to allocate VAT on purchased goods (works, services) used:

For operations of taxable VAT;
For operations not subject to this tax.

VAT by goods (works, services) used for the taxable activity is subject to deduction, and on goods (works, services) used in non-taxable activities is taken into account in the value of these goods (works, services).

Source information

The company produces military products.
The duration of the production cycle of the company's main products - more than six months.
Accounting at the enterprise is carried out using typical configuration "1C: Accounting 8."
In order to reduce VAT with advances, the decision was made to apply the benefits in accordance with paragraph 13 of Art. 167 Tax Code.
The organization implements without VAT and at the VAT rate of 0%.

A TASK

Automate the conduct of separate accounting of "entrance" VAT when using benefits in accordance with paragraph 13 of Art. 167 Tax Code.

Requirements for implementation

Sales

Settings:

To identify the "beneficial" products to the Card of the nomenclature group, to which this product belongs, additional details were added, which determines the belonging to the beneficial products.
In the bill plan accounting for outlooked accounting The new subaccount of 19.11 "VAT on acquired material and services and services (for accounting purposes under paragraph 13 of Article 167 of the Tax Code of the Russian Federation) was added" input "VAT on benefit products.

The formation of movements on accounting accounts, as well as on accounting registers, VAT was implemented using three external treatments. VAT on direct expenses:

Processing is started by the user before execution. regulatory operations VAT, i.e. once a quarter.
Processed documents "Requirement-overhead" for reporting period. 3. For each document in which the materials are written off on the "replaced" nomenclature group, the document "Operation introduced manually" is formed.
In operations are formed by wiring: a. If VAT on TMC, written off in production, was previously adopted to deduct: DT 19.11 CT 19.03 VAT is attributed to the subaccount of the "entrance" VAT accounting by paragraph 13 of Art. 167 Tax Code. DT 19.03 CT 68.02 VAT was restored, previously taken to deduct. b. If VAT has not previously been adopted to deduct: DT 19.11 CT 19.03 VAT is attributed to the subaccount of the accounting of the "entrance" VAT under paragraph 13 of Art. 167 Tax Code.
When forming the wiring, the need to conduct partial accounting for VAT is taken into account (all movements are formed with binding to invoice obtained).

VAT for indirect expenses:

In addition to VAT on direct expenses on the debit of account 19.11, VAT on acquired material and services and services (for accounting objectives of paragraph 13 of Art. 167 of the Tax Code) "It is necessary to take into account part of the VAT on indirect expenses (in proportion to the proportion of indirect expenses related to production "Reflection" products in total amount indirect expenses for the period).
Processing is started by the user after the formation of the Distribution of VAT distribution of indirect expenses.
Each document string is processed.
On the basis of the document, a document "Operation entered manually" is generated, in which for each line of the document "VAT distribution of indirect expenses", wiring are formed:
a. If VAT was previously admitted to deduction: DT 19.11 CT 19.03 (19.04 - for VAT for services) VAT is attributed to the subaccount of the "entrance" VAT accounting by paragraph 13 of Art. 167 Tax Code. DT 19.03 CT 68.02 VAT was restored, previously taken to deduct.
b. If VAT has not previously been adopted to deduct: DT 19.11 CT 19.03 (19.04 - for VAT for services) VAT is attributed to the subaccount of the "input" VAT accounting by paragraph 13 of Art. 167 Tax Code.
For the correct accounting of the "entrance" VAT in the book of shopping and the sales book in addition accounting wiring The document form movements on VAT accounting registers.

Adoption of VAT on the benefits of products to deduct:

In a quarter, in which the implementation of the "beneficial" product, part of the VAT, accumulated on the debit of account 19.11, can be taken to deduct.
Processing is started by the user before forming purchases book entries.
The processing automatically calculates the amount of VAT, which must be accepted to deduct.
The table part of the processing is automatically formed a list of invoices for which there is a balance on the debit of an account 19.11 and the amount that can be accepted to deduct. Write-off is made according to the FIFO method.
Implemented mechanism that allows manually to specify invoices for which you need to write off the account loan 19.11.
According to the processing, a document "Operation introduced manually" is formed, in which the following wiring was formed: DT 19.03 (19.04 - for VAT for services) CT 19.11 VAT, previously assigned to the debit of account 19.11, was restored to the subaccount of the incoming VAT in TMC or Services are respectively.
For the correct accounting of the "entrance" VAT in the book of purchases, in addition to accounting postings, movements are formed in records of VAT accounting registers.
The adoption of VAT to deduct is carried out by typical configuration tools - document "Formation of purchase book records".

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7-11, 13-15 of this article, is the earliest of the following dates:

1) the day of shipment (transmission) of goods (works, services), property rights;
2) the day of payment, partial payment in the account of the upcoming supplies of goods (work, providing services), transfer of property rights.

2. It has lost strength. - Federal Law of July 22, 2005 N 119-FZ.

4 - 6. We have lost strength. - Federal Law of July 22, 2005 N 119-FZ.

7. When implemented by the taxpayer of goods transferred to them on storage under the inlet of warehousing with the issuance of warehouse certificate, the moment of determining the tax base for the specified goods is defined as the day of the implementation of the warehouse certificate.

8. When transferring property rights in the case provided for by paragraph 2 of Article 155 of this Code, the moment of determining the tax base is defined as the day of the concession of the monetary requirement or the day of termination of the relevant obligation, in cases provided for by paragraphs 3 and 4 of Article 155 of this Code, as the day of the concession (subsequent concession) Requirements or day of fulfillment by the debtor, and in the case provided for in paragraph 5 of Article 155 of this Code, as the day of transfer of property rights.

9. With the sale of goods (works, services) provided for by subparagraphs 1, 2.1 - 2.8, 2.10, 3, 3.1, 8, 9, 9.1 and 12 of paragraph 1 of Article 164 of this Code, the moment of determining the tax base at the specified goods (work, services ) It is the last number of the quarter in which the full package of documents provided for in Article 165 of this Code is collected.

In the event that the full package of documents provided for in Article 165 of this Code is not assembled during the deadlines specified in paragraph 9 of Article 165 of this Code, the moment of determining the tax base at the specified goods (works, services) is determined in accordance with sub-clause 1 of paragraph 1 of paragraph 1 Articles, unless otherwise provided by this clause. In the event that the full package of documents stipulated by paragraph 5 of Article 165 of this Code is not assembled on the 181st calendar day from the date of stations on the transportation documents of the customs authorities, testifying to the placement of goods under the customs procedure of exports or the customs procedure of customs transit during transportation of foreign goods from the customs authority at the site of arrival in the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation or testifying to the premises exported from the territory of the Russian Federation and other territories under its jurisdiction, processing products under the procedure of internal customs transit, the moment of determining the tax The bases for the specified work, the services are determined in accordance with sub-clause 1 of paragraph 1 of this article. In the case of the organization's reorganization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (the date of state registration of each newly emerged organization, and in the case of reorganization in the form Attachment is the date of submission to the Unified State Register of Legal Entities Recording on the Termination of the activities of each associated organization).

In the case of imports into the port special economic zone of Russian goods placed outside the port special economic zone under the customs procedure of exports, or when exporting supplies, the deadline for submission of documents established by paragraph 9 of Article 165 of this Code is determined from the date of the placement of the specified goods under the customs procedure of exports or From the date of declaration of supplies (and for taxpayers who implement supplies for which customs declaration is not provided for by the customs legislation of the Customs Union, - from the date of registration of transport, shipping or other documents confirming the export of survivors beyond the territory of the Russian Federation by air and maritime courts, ships Mixed (river - sea) swimming).

9.1. In the event that within forty-five calendar days from the date of the transfer of ownership of the ship from a taxpayer to the customer, the vessel registration in the Russian international register of ships was not implemented, the moment of determining the tax base of the tax agent is established in accordance with sub-clause 1 of paragraph 1 of this article.

9.2. For the purposes of this chapter, the moment of determining the tax base during the implementation of services provided for by subparagraph 9.2 of paragraph 1 of Article 164 of this Code is the last number of each tax period.

10. For the purposes of this chapter, the moment of determining the tax base when performing construction and installation work for its own consumption is the last number of each tax period.

11. For the purposes of this chapter, the moment of determining the tax base in the transfer of goods (execution of works, services) for its own needs recognized as the object of taxation in accordance with this Head is defined as the day of the indicated transmission of goods (performance, service provision).

12. The accounting policy adopted by the Organization for tax purposes is approved by relevant orders, orders of the head of the organization.

Accounting policy for tax purposes is applied from January 1 of the year following the approval by its relevant order, the order of the head of the organization.

Accounting policy for tax purposes adopted by the Organization is mandatory for all separate divisions of the organization.

Pyatsya fifth - the sixth has lost strength. - Federal Law of July 22, 2005 N 119-FZ.

Upon receipt of payment, partial payment by the taxpayer - the manufacturer of goods (works, services) into tax authorities, a contract with the buyer (a copy of such a contract, certified by the signature of the head and chief accountant), as well as a document confirming the duration of the production cycle of goods (works , services), indicating their name, production period, the name of the manufacturer, issued by the specified taxpayer-manufacturer by the federal executive body, carrying out functions to develop public policies and regulatory regulation in the field of industrial, defense and fuel and energy complexes signed by an authorized person and certified by the seal of this body.

14. In the event that the moment of determining the tax base is the day of payment, partial payment of the upcoming deliveries of goods (execution of works, providing services) or the day of transfer of property rights, then on the day of shipment of goods (performance, service provision) or on the day of the transfer of property rights At the expense of the receipt received, partial payment also arises the moment of determining the tax base.

15. For the tax agents specified in paragraphs 4 and 5 of Article 161 of this Code, the moment of determining the tax base is determined in the manner prescribed by paragraph 1 of this article.

16. When implementing the real estate of the shipping date for this chapter, the day of the real estate transfer is recognized by the buyer of this property on the transfer act or other document on the transfer of real estate.

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7-11, 13-15 of this article, is the earliest of the following dates:

1) the day of shipment (transmission) of goods (works, services), property rights;

2) the day of payment, partial payment in the account of the upcoming supplies of goods (work, providing services), transfer of property rights.

(paragraph 1 as amended by Federal Law of July 22, 2005 N 119-FZ)

2. It has lost strength. - Federal Law of July 22, 2005 N 119-FZ.

3. In cases where the goods are not shipped and not transported, but the transfer of ownership of this product is transmitted, such a transfer of ownership for this chapter is equal to its shipment.

(as amended by federal laws from 29.05.2002 N 57-FZ, from July 22, 2005 N 119-FZ)

4 - 6. We have lost strength. - Federal Law of July 22, 2005 N 119-FZ.

(as amended by Federal Law of July 22, 2005 N 119-FZ)

8. When transferring property rights in the case provided for by paragraph 2 of Article 155 of this Code, the moment of determining the tax base is defined as the day of the concession of the monetary requirement or the day of termination of the relevant obligation, in cases provided for by paragraphs 3 and 4 of Article 155 of this Code, as the day of the concession (subsequent concession) Requirements or day of fulfillment by the debtor, and in the case provided for in paragraph 5 of Article 155 of this Code, as the day of transfer of property rights.

(paragraph 8 as amended by Federal Law of July 22, 2005 N 119-FZ)

9. In the implementation of goods (works, services) provided for by subparagraphs 1, 2.1 - 2.8, 3, 3.1, 8, 9, 9.1 and 12 of paragraph 1 of Article 164 of this Code, the moment of determining the tax base at the specified goods (work, services) is The last number of the quarter in which the full package of documents provided for in Article 165 of this Code is collected.

(as amended by federal laws of July 22, 2005 N 119-FZ, dated 27.07.2006 N 137-FZ, from 11/27/2010 N 309-FZ, from 07/19/2011 N 245-FZ, from 07.11.2011 N 305-FZ )

In the event that the full package of documents provided for in Article 165 of this Code is not assembled during the deadlines specified in paragraph 9 of Article 165 of this Code, the moment of determining the tax base at the specified goods (works, services) is determined in accordance with sub-clause 1 of paragraph 1 of paragraph 1 Articles, unless otherwise provided by this clause. In the event that the full package of documents stipulated by paragraph 5 of Article 165 of this Code is not assembled on the 181st calendar day from the date of stations on the transportation documents of the customs authorities, testifying to the placement of goods under the customs procedure of exports or the customs procedure of customs transit during transportation of foreign goods from the customs authority at the site of arrival in the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation or testifying to the premises exported from the territory of the Russian Federation and other territories under its jurisdiction, processing products under the procedure of internal customs transit, the moment of determining the tax The bases for the specified work, the services are determined in accordance with sub-clause 1 of paragraph 1 of this article. In the case of the organization's reorganization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (the date of state registration of each newly emerged organization, and in the case of reorganization in the form Attachment is the date of submission to the Unified State Register of Legal Entities Recording on the Termination of the activities of each associated organization).

(as amended by federal laws of 29.05.2002 N 57-ФЗ, from 22.08.2004 N 122-FZ, from 07.22.2005 N 118-FZ, from July 22, 2005 N 119-FZ, from 28.02.2006 N 28-ФЗ , dated 27.07.2006 N 137-FZ, from 05/17/2007 N 85-FZ, from 11/27/2010 N 309-FZ)

(as amended by federal laws of 27.11.2010 N 309-FZ, from 19.07.2011 N 245-FZ)

(p. 9.1 as amended by Federal Law of 07.11.2011 N 305-FZ)

10. For the purposes of this chapter, the moment of determining the tax base when performing construction and installation work for its own consumption is the last number of each tax period.

(as amended by federal laws of July 22, 2005 N 119-FZ, from 27.07.2006 N 137-FZ)

11. For the purposes of this chapter, the moment of determining the tax base in the transfer of goods (execution of works, services) for its own needs recognized as the object of taxation in accordance with this Head is defined as the day of the indicated transmission of goods (performance, service provision).

(as amended by Federal Law of July 22, 2005 N 119-FZ)

12. The accounting policy adopted by the Organization for tax purposes is approved by relevant orders, orders of the head of the organization.

Accounting policy for tax purposes is applied from January 1 of the year following the approval by its relevant order, the order of the head of the organization.

Accounting policy for tax purposes adopted by the Organization is mandatory for all separate divisions of the organization.

Paragraphs fifth and sixth lost strength. - Federal Law of July 22, 2005 N 119-FZ.

(p. 13 introduced by Federal Law of July 22, 2005 N 119-FZ)

(Section 14 introduced by Federal Law of July 22, 2005 N 119-FZ)

15. For the tax agents specified in paragraphs 4 and 5 of Article 161 of this Code, the moment of determining the tax base is determined in the manner prescribed by paragraph 1 of this article.

Tax Code of the Russian Federation (Part 1, 2)
Part 2
Section VIII. . Federal taxes
Chapter 21. . Value added tax

Article 167 of the Tax Code of the Russian Federation Part 2. The moment of determining the tax base

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7-11, 13-15 of this article, is the earliest of the following dates:

1) the day of shipment (transmission) of goods (works, services), property rights;

2) the day of payment, partial payment in the account of the upcoming supplies of goods (work, providing services), transfer of property rights.

2. It has lost strength. - Federal Law of July 22, 2005 N 119-FZ.

4 - 6. We have lost strength. - Federal Law of July 22, 2005 N 119-FZ.

8. When transferring property rights in the case provided for by paragraph 2 of Article 155 of this Code, the moment of determining the tax base is defined as the day of the concession of the monetary requirement or the day of termination of the relevant obligation, in cases provided for by paragraphs 3 and 4 of Article 155 of this Code, as the day of the concession (subsequent concession) Requirements or day of fulfillment by the debtor, and in the case provided for in paragraph 5 of Article 155 of this Code, as the day of transfer of property rights.

9. With the sale of goods (works, services) provided for by subparagraphs 1, 2.1 - 2.8, 2.10, 3, 3.1, 8, 9, 9.1 and 12 of paragraph 1 of Article 164 of this Code, the moment of determining the tax base at the specified goods (work, services ) It is the last number of the quarter in which the full package of documents provided for in Article 165 of this Code is collected.

In case of importation into the port special economic zone of Russian goods placed outside the port special economic zone under the customs procedure of exports (re-export), or when removal of applications, the deadline for submission of documents established by paragraph 9 of Article 165 of this Code is determined from the date of the placement of the specified goods under the customs The export procedure (re-export) or from the date of declaration of applications (and for taxpayers who implement supplies for which the customs declaration is not provided for by the customs legislation of the Customs Union - from the date of registration of transport, shipping or other documents confirming the export of supplies outside the territory of the Russian Federation Air and marine courts, the ships of mixed (river - the sea) of swimming).

9.1. In cases provided for in paragraphs 6, 6.1 and 6.2 of Article 161 of this Code, the moment of determining the tax base of the tax agent is established in accordance with sub-clause 1 of paragraph 1 of this article.

10. For the purposes of this chapter, the moment of determining the tax base when performing construction and installation work for its own consumption is the last number of each tax period.

11. For the purposes of this chapter, the moment of determining the tax base in the transfer of goods (execution of works, services) for its own needs recognized as the object of taxation in accordance with this Head is defined as the day of the indicated transmission of goods (performance, service provision).

12. The accounting policy adopted by the Organization for tax purposes is approved by relevant orders, orders of the head of the organization.

Accounting policy for tax purposes is applied from January 1 of the year following the approval by its relevant order, the order of the head of the organization.

Accounting policy for tax purposes adopted by the Organization is mandatory for all separate divisions of the organization.

Pyatsya fifth - the sixth has lost strength. - Federal Law of July 22, 2005 N 119-FZ.

15. For the tax agents specified in paragraphs 4, 5, 5.1 and 8 of Article 161 of this Code, the moment of determining the tax base is determined in the manner prescribed by paragraph 1 of this article.