The simplified system of taxation VAT is not subject to the law. What is not subject to VAT in Russia? Changes in accounting VAT in USN in recent years

VAT is not subject to chapter 26 2 of the Tax Code of the Russian Federation

Other taxes are paid by organizations and individual entrepreneurs using UPN, in accordance with the legislation on taxes and fees. In accordance with paragraph 4 of Art. 346.11 of the Tax Code of the Russian Federation for organizations and individual entrepreneurs using the UPN, the current countries are maintained: a) cash operations. Central Bank Russian Federation Approved the indication of March 11, 2014 N 3210-in "On the procedure for conducting cash transactions with legal entities and a simplified procedure for conducting cash transactions with individual entrepreneurs and small business entities" and the indication of October 7, 2013 N 3073-y "On the implementation of cash settlements ", Which entered into force on June 1, 2014; b) the procedure for submitting statistical reporting.

Organizations that have received the status of a participant in the project to implement research, developing and commercializing their results in accordance with Federal law "On the Innovative Center" Skolkovo "and the leading accounting of income and expenses in the manner prescribed by Chapter 26.2 of the Tax Code of the Russian Federation, determine the date of receipt of income (expenditure) at the cash register without taking into account the limitation specified in the present paragraph of this paragraph. Open Article.

Article 346.6 of the Tax Code of the Russian Federation Tax base in the transition to the payment of a single agricultural tax of the Organization, applying a simplified taxation system in accordance with Chapter 26.2 of the Tax Code of the Russian Federation, registered on the date of such a transition residual value Acquired (built, manufactured) fixed assets and acquired (created by the Organization itself) intangible assetsdefined in accordance with paragraph 3 of Article 346.25 of the Tax Code of the Russian Federation.

An error occurred.

Attention

For non-fulfillment or improper fulfillment of obligations arising from this Agreement, the parties are responsible, the basis and size 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 are resolved through negotiations, including in accordance with the claim.

4.3. When unresolving the parties to the dispute in pretty order It is transmitted by the Party interested on permission to the arbitration court. 5. Duration 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 fulfill the obligations under this Agreement.
6. Final provisions 6.1.

Chapter 26.2. Simplified tax system

Payment for services under this Agreement is made within 5 (five) banking days, from the moment of invoicing and / or signing a service agreement, non-cash listing money to the executive account, or in other ways. 3. Rights and obligations of the parties 3.1. The customer undertakes: 3.1.1.

Important

Provide unhindered access to equipment to be repaired.3.1.2. Accept the services rendered.3.1.2. Perform a full payment of services provided in the amount and procedure provided for by this Agreement.

3.2.

The Contractor undertakes: 3.2.1. Remote equipment repair services.3.2.2. The Contractor has the right to attract services that are not employees of the Contractor.

4. Responsibility of the parties and dispute resolution 4.1.

Chapter 26.2 of the Tax Code of the Russian Federation Simplified Taxation System (USN)

Organizations applying a simplified taxation system are not recognized by taxpayers of value added tax, with the exception of value-added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including taxes subject to Pay upon completion of action customs procedure free customs zone on the territory of the special economic zone In the Kaliningrad region), as well as the value-added tax paid in accordance with Articles 161 and 174.1 of this Code. The second paragraph has lost its strength from January 1, 2010 Other taxes, fees and insurance contributions Completed by organizations that apply a simplified tax system, in accordance with the legislation on taxes and fees.

Tax Code of the Russian Federation

for limited liability companies, all tax payments should be carried out exclusively by non-cash settlements;
needed documentary confirmation of expenses submitted from income;
the presence of restrictions on the costs that can be reduced to the taxation base (a list in Article 346.16 of the Tax Code of the Russian Federation).
the need for reference accounting legal entities;
low probability of official partnership with individual entrepreneurs and organizations that are VAT payers;
the need for timely payment of advance payments according to the book of accounting and income books;
requirement of cash operations in accordance with clause 4 of Article 346.11
certain NK RF for WIN restriction: - for individual entrepreneurs: the number of personnel should be less than 100 people, income less than 1.5 million.

Article 346.11. General provisions

N 382-FZ "On Amendments to Parts The first and second NK of the Russian Federation") provides that the use of USN individual entrepreneurs provides for their exemption from the obligation to pay: a) NDFL (in relation to the income received from business, with the exception of tax, paid from income in the form of dividends, as well as from the income tax rates provided for by paragraph 2 and 5 of Art. 224 of the Tax Code of the Russian Federation); b) property tax (in relation to property used for entrepreneurship, with the exception of tax objects for property tax included in the list, determined in accordance with paragraph 7 of Art. 378.2 of the Tax Code, taking into account the characteristics provided for by the para. 2 p. 10 of Art. 378.2 of the Tax Code of the Russian Federation).

Sample contract for the provision of services to the part of the USN

Open Article.

Article 169 of the Tax Code of the Russian Federation, an invoice for persons engaged in entrepreneurial activities on the basis of transportation expedition agreements that are not taxpayers for value-added tax either by taxpayers exempted from the execution of the taxpayer's duties related to the calculus and payment of the tax, the provisions of the paragraph of the first paragraph apply to The case if the tax base is determined in the manner prescribed by chapters 23, 25, 26.1 and 26.2 of the Tax Code of the Russian Federation, incomes are taken into account in the form of remuneration in the execution of these contracts.

Info

Responsibility of parties and dispute resolution
1.4 5. Duration and procedure for termination of the contract

1.5 6.

Final provisions
2 Act of delivery / acceptance of services rendered under the contract number

Agreement No. for the provision of services G. K-Ik "04" March 2018 Open joint-stock company "Organization No. 1", referred to in the future "Customer", represented by the director Ivanov Ivan Ivanovich, operating on the basis of the Charter, on the one hand, and the Limited Liability Company "Organization No. 2", hereinafter referred to as the "Contractor", represented by the Director Petrova Peter Petrovich, acting on the basis of the Charter, on the other hand, entered into this Agreement on the following: 1.
Subject agreement 1.1.
The provisions of Chapter 26.2 of the Tax Code of the Russian Federation are used in the following articles:

Article 161 of the Tax Code of the Russian Federation Features of determining the tax base by tax agents Taxpayers-sellers, freed from the fulfillment of the obligations of the taxpayer, related to the calculation and payment of tax, and persons who are not taxpayers, with the loss of the right to exemption from the execution of the taxpayer's duties or to apply special tax regimes In accordance with chapters 26.1, 26.2, 26.3, 26.5 of the Tax Code of the Russian Federation, calculate and pay tax on the operations of the sale of goods specified in the first paragraph of this clause, starting from the period in which these persons moved to the general regime of taxation, until the day of the circumstances that are the basis of the circumstances For loss of the right to exemption from the execution of the duties of the taxpayer or to apply the corresponding special tax regimes.

VAT is not subject to chapter 26.2 of the Tax Code of the Russian Federation

The use of a simplified taxation system is accompanied by the following positive moments:

the ability to choose from two taxation options "Revenues" and "Revenues, reduced by the amount of expenses";
lack of need for accounting reports (for individual entrepreneurs only);
lower tax rates;
the possibility of deducting from the income received the amount of paid insurance premiums (when using the "Revenue Minus" scheme);
no need for evidence of substantiation specified expenses in cameral checks;
the possibility of reducing the tax rate by regional legislative acts;
rarity outbound tax checks

The payment of VAT under this taxation system is necessary only in the case of importation of products on domestic market RF.

Individual entrepreneurs applying a simplified tax system are not recognized by taxpayers of value-added tax, with the exception of value-added tax payable in accordance with this Code when importing goods to the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, Payable upon completion of the customs procedure of the free customs zone on the territory of the special economic zone in the Kaliningrad region), as well as the value-added tax paid in accordance with Articles 161 and 174.1 of this Code. The second paragraph has raised the power of January 1, 2010. Other taxes, fees and insurance premiums are paid by individual entrepreneurs applying a simplified taxation system, in accordance with the law on taxes and fees.

About how to compare taxation systems in order to legitimately reduce payments to the budget when doing business, read in the article. "And those who will still have questions or those who want to get advice from a professional, we can offer free consultation For taxation from 1C specialists:

APPLICATION OF APPLICATION OF USN 2019

Simplified tax system, USN, simplified - this is all the names of the most popular among the small and medium business of the tax system. The attractiveness of USN is explained as a small tax burden and relative simplicity of accounting and reporting, especially for individual entrepreneurs.

At our service, you can prepare a freeing notification on the transition to the USN (relevant for 2019)

The simplified system combines two different options taxation, different from the tax base, tax rate and the procedure for calculating taxes:

Usn revenues,

Is it always possible to say that USN is the most profitable and simple taxation system for accounting? It is unambiguous to answer this question, since it is possible that in your particular case the simplified will be not very profitable, and not very simple. But it must be admitted that the USN is a flexible and convenient tool that allows you to adjust the tax burden of the business.

It is necessary to compare the tax systems in several criteria, we propose to go briefly on them, noting the features of a simplified tax system.

1. Amounts of payments to the state when conducting activities on the USN

This is not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance workers. Such enumerations are called insurance premiums, and sometimes salary taxes (What incorrectly from the point of view of accounting, but it is clear for those who pay these contributions). Average 30% of the amounts paid to employees, and individual entrepreneurs are obliged to list these contributions for themselves personally.

Tax rates on simplistic are significantly lower than tax rates of the general taxation system. For USN with the object "Revenues" tax rate It is only 6%, and since 2016, the regions received the right to reduce the tax rate on the UKN revenues to 1%. For USN with the object "Revenue minus expenses" the tax rate is 15%, but it can be reduced by regional laws up to 5%.

In addition to the reduced tax rate, the USN revenues have a different advantage - the possibility of a single tax at the expense of the insurance premiums listed in the same quarter. Legal entities and individual employers' employers can reduce single tax up to 50%. IP without workers on USN can take into account the entire amount of contributions, as a result of which, with small income, it may not be a single tax to pay.

At USN revenues minus costs can be taken into account the listed insurance premiums in expenditures in the calculation of the tax base, but such an order of calculation is also valid for other tax systems, therefore it cannot be considered a specific advantage of the simplified system.

Thus, the USN is definitely the most profitable tax system for a businessman if taxes are calculated based on the income received. Less favorable, but only in some cases, a simplified system may be compared with the ENVD system for legal entities and IP and regarding the cost of a patent for individual entrepreneurs.

We draw the attention of all LLC to the USN organization can pay taxes only by non-cash transfers. This is the requirement of Art. The 45 Tax Code of the Russian Federation, according to which the obligation of the Organization for the payment of tax is considered to be fulfilled only after presentation to the bank of the payment order. Pay taxes in cash by cash minfin prohibits. We recommend that you open a settlement account on favorable conditions.

2. The complexity of accounting and reporting on the USN

Under this criterion, USN also looks attractive. Tax accounting on a simplified system is carried out in a special book of income and expenses (kudir) accounting book (Blank,). Since 2013, legal entities on simplifying also conduct accounting records, IP has no such duty.

In order for you without any material risks to try the option of accounting outsourcing and decide whether it is suitable for you, we together with the company 1C are ready to provide our users a month of free accounting services:

Reporting on USN is represented by only one declaration that must be surrendered by the results of the year by March 31 for organizations and until April 30 for IP.

For comparison, VAT payers, enterprises on general tax system Both ENVD, as well as individual entrepreneurs at the UTII, rent declarations quarterly.

We must not forget that on the USN, except tax period. Calendar year, there are also the reporting periods - the first quarter, half of the year, nine months. Although the period is called the reporting, according to its results, it is not necessary to hand over the Declaration on the USN, but it is necessary to calculate and pay advance payments according to the Cudir, which will then be taken into account when calculating the unified tax for the year (examples with calculations of advance payments are given at the end of the article).

3. Disputes of USN payers with tax and judicial authorities

Infrequently taken into account, but the weighty plus of the OSN regime is also the fact that the taxpayer in this case does not need to prove the validity and correct documenting expenses. It is enough to fix the received income in the Cudir and at the end of the year to pass the declaration on the USN, not experiencing that according to the results cameral check Unreleased, penalties and fines can be accrued due to non-recognition of some expenses. When calculating the tax base in this mode, costs are not taken into account at all.

For example, disputes with tax authorities on the recognition of costs when calculating the income tax and validity of damages bring businessmen even to the highest arbitral tribunal (which cases are about non-recognizing the tax authorities for drinking water and toiletries in offices). Of course, the taxpayers on the USN revenues minus expenses should also confirm their expenses with properly executed documents, but disputes about their validity here are noticeably less. Closed, i.e. Strictly defined, the list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.

Simplisses were lucky and in the fact that they are not (except VAT when importing goods in the Russian Federation), tax, which also provokes many disputes and is complex in administration, i.e. Accrual, payment and return from the budget.

Usn is much less likely leading to. On this system there are no such criteria for the risk of inspections, as a reflection in the reporting of damages when calculating income tax, high percent Costs in the income of the entrepreneur when calculating NFFLs and a significant proportion of VAT for reimbursement from the budget. The consequences of the exit tax audit For business, do not refer to the topic of this article, we note only that for enterprises the average amount of additional details for its results is not one million rubles.

It turns out that the simplified system, especially the variant of USN revenues, reduces the risks of tax disputes and departure checksand it must be recognized additional advantage.

4. Ability to work with payers of USN with taxpayers in other modes

Perhaps the only significant minus usn It is the restriction of the circle of partners and buyers by those who do not need to take into account the incoming VAT. The counterpartier working with VAT is likely to refuse to work with a simplifier if only its VAT costs will not be offset by a lower price of your products or services.

General Information on USN 2019

If you counted a simplified system favorable and convenient for yourself, we suggest familiar with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. Let's start familiarizing with the UKN with the one who still can apply this taxation system.

Can use USN in 2019

Taxpayers on the USN organization may be organizations (legal entities) and IP ( individuals) If they do not fall under a number of restrictions listed below.

An additional restriction applies to an already working organization that can move to a simplified mode if, according to the results of the 9 months of the year, in which it submits a notice of the transition to the USN, its income from sales and non-engineering income has not exceeded 112.5 million rubles. On individual entrepreneurs, these restrictions do not apply.

banks, pawnshops, investment components, insurers, NPF, professional participants securities market, microfinance organizations;
organizations having branches;
government and budgetary institutions;
organizations conducted and organizing gambling;
foreign organizations;
organizations - Participants of the Production Sharing Agreements;
organizations, the share of participation in which other organizations are more than 25% (except non-Profit Organizations, budget scientific and educational institutions and those in which authorized capital fully consisted of deposits of public organizations of disabled);
organizations, the residual value of the OS in which more than 150 million rubles.

Can not use USN in 2019

Organizations and individual entrepreneurs cannot be used:

producing excisive goods (alcoholic and tobacco products, cars, gasoline, diesel fuel, etc.);
mining and selling minerals, except common, such as sand, clay, peat, crushed stone, building stone;
we switched to a single agricultural;
having more than 100 employees;
not informed about the transition to the USN in time and in the manner prescribed by law.

USN also does not apply to the activities of private notaries, lawyers who established lawyers, other forms of lawyers.

To avoid a situation in which you will not be able to apply UCN, we recommend carefully to choose the OKVED code selection for IP or LLC. If any of the selected codes will correspond to the activity above, then the tax will not allow to report on it. For those who doubt their choice, we can offer a free selection of OKVED codes.

Object of taxation on the USN

Distinctive a feature of Usn. It is the possibility of a voluntary choice of the taxpayer of the taxation object between "income" and "income reduced by the amount of expenses" (which is more often called "revenues minus expenses").

Your choice between objects of taxation "Revenues" or "Revenues Minus Costs" The taxpayer can be done annually, previously said in tax inspection Until December 31, the intention to change the object from the new year.

Note: The only restriction of such a choice refers to taxpayers - participants of the contract of a simple partnership (or on joint activities), as well as the contract trust management property. The object of taxation on the USN for them can only be "revenues minus costs".

Tax base on USN

For the object of taxation, the "revenues" of the tax base recognize the monetary expression of income, and for the income of minus expenses, the tax base is a monetary expression of income reduced by the amount of expenses.

Articles from 346.15 to 346.17 of the Tax Code of the Russian Federation specified the procedure for determining and recognizing income and expenses in this mode. Income on USN recognize:

revenues from sales, i.e. revenue from the sale of goods, works and services of our own production and purchased earlier, and revenue from the sale of property rights;
incomes of non-dealerization specified in Art. 250 Tax Code of the Russian Federation, such as granted property received, income in the form of interest under loan agreements, loan, bank account, securities, positive coursework and sum difference and others.

The costs recognized in the simplified system are given in Art. 346.16 of the Tax Code of the Russian Federation.

Tax rates for USN

The tax rate for the variant of USN revenues is generally equal to 6%. For example, if you have received income in the amount of 100 thousand rubles, then the tax amount will be only 6 thousand rubles. In 2016, the regions received the right to reduce the tax rate on USN revenues to 1%, but not all use this right.

The usual rate for the OSN option "income minus costs" is equal to 15%, but the regional laws of the subjects of the Russian Federation may reduce the tax rate to 5% to attract investments or develop certain types of activities. To learn how the rate is valid in your region, it is possible in the tax inspectorate at the place of registration.

For the first time registered IP on USN can get, i.e. The right to work in a zero tax rate, if the corresponding law is adopted in their region.

Which object to choose: USN revenues or suckers revenues minus costs?

There is a fairly conditional formula, allowing to show, with what level of expenses the amount of tax on the UPN revenues will be equal to the amount of tax on the USN revenue minus expenses:

Revenues * 6% \u003d (income - expenses) * 15%

In accordance with this formula, the tax amount will be equal when the costs are 60% of income. Further, the more expenses there will be, the less tax to pay, i.e. With equal income, it will be more profitable for the USN revenue of minus expenses. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.

1. Recognition and accounting of expenditures for calculating the tax base on USN revenues minus costs:

Expenditures on USN revenues minus costs must be correctly documented. Unconfirmed expenses will not be taken into account when calculating the tax base. To confirm each flow, you need to have a document on its payment (such as receipt, account statement, payment order, cash check) and a document confirming the transfer of goods or the provision of services and performing work, i.e. invoice when transferring goods or act for services and works;

Closed list of expenses. Not all expenses, even correctly decorated and economically reasonable, it will be possible to take into account. A strictly limited list of expenses recognized for USN revenues minus costs are given in Art. 346.16 of the Tax Code of the Russian Federation.

A special procedure for recognizing some types of expenses. So that at the USN revenues minus costs to take into account the cost of purchasing goods intended for further implementation, it is necessary not only to confirm the payment of these goods to the Supplier, but also to realize them to their buyer (Article 346.17 of the Tax Code of the Russian Federation).

Important moment - Under the implementation understands not actually paid by the goods by your buyer, but only the transfer of goods in his property. This issue was considered in the decision of the RF No. 808/10 from 29.06. 2010, according to which "... The tax legislation does not follow that the condition of inclusion in the cost of the value of acquired and implemented goods is their payment by the buyer." Thus, to pay for the cost of purchasing a product intended for further implementation, the simplist should pay this product, pay and implement, i.e. Transfer to the property to your buyer. The fact of payment by the buyer of this product when calculating the tax base on the USN revenues minus the costs of value will not have.

Another difficult situation is possible if you received a prepayment from your buyer at the end of the quarter, but did not have time to transfer money to the supplier. Suppose a trade and mediation firm at USN received a prepayment of 10 million rubles, of which 9 million rubles. It is necessary to list the supplier for the goods. If for some reason with the supplier, we did not have time to pay in the reporting quarter, then according to its results it is necessary to pay advance paymentbased on the income received 10 million rubles, i.e. 1.5 million rubles (with a normal rate of 15%). This amount may be essential for the USN payer, which works by the buyer's money. In the future, after proper designThese expenses will be taken into account when calculating a single tax for the year, but the need to pay at once such amounts can become an unpleasant surprise.

2. The ability to reduce the unified tax on USN revenues due to paid insurance premiums. It has already been said above that in this mode it is possible to reduce the very tax itself, and in the ISN mode, minus costs, insurance premiums can be taken into account when calculating the tax base.

Example ▼

3. Reducing the regional tax rate for USN revenues minus expenses from 15% to 5%.

If a law on the establishment of a differentiated tax rate for taxpayers applying USN in 2019 was adopted in your region, it will become a plus in favor of the OSN version of minus costs, and then the level of expenses can be even less than 60%.

Example ▼

The order of transition to the USN

Just registered entities of entrepreneurial activity (IP, LLC) can switch to USN, submitting a notice on time no later than 30 days from the date state registration. Such a notice can also be submitted to the Tax Inspectorate at once with the documents for registration of LLC or the registration of IP. In most inspections, two instances of notifications are requested, but some IFTSs require three. One copy will be issued back with a tax inspection mark.

If, according to the results of the reporting (tax) period in 2019, the taxpayer's income on USN exceeded 150 million rubles, then it loses the right to apply the simplified system from the beginning of the quarter in which excess was allowed.

At our service, you can prepare a free transition notification to the USN (relevant for 2019):

Already working legal entities and IP can switch to USN only from the beginning of a new calendar year, for which it is necessary to submit notice no later than December 31 of the current year (the notification form is similar to those specified above). As for the payers of the UTII, which stopped conducting a certain type of activity on the charge, they can apply for USN and during the year. The right to such a transition gives paragraph 2 of paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation.

Unified tax for USN 2019

Let's figure out how to expect and pay taxpayer tax on USN in 2019. Tax, which is paid simplified, is called one. A single tax replaces for enterprises to pay for income tax, property tax and. Of course, this rule does not work out without exception:

VAT should pay simplifiers when importing goods in the Russian Federation;
The property tax should pay and enterprises on USN, if this property, according to the law, will be assessed by cadastral value. In particular, since 2014, such a tax must pay enterprises that are owners of trading and office space, but still only in those regions where appropriate laws have been taken.

For IP, a single tax replaces NDFL from entrepreneurial activity, VAT (except VAT when importing into the territory of the Russian Federation) and property tax. IP can get exemption from the payment of property tax used in business, if they turn to the appropriate application to its tax inspection.

Tax and reporting periods on USN

As we have already figured out higher, the calculation of a single tax differs on USN revenues and USN revenues minus expenses by their bid and tax base, but they are the same for them.

The tax period for calculating the tax on the USN is the calendar year, although it is possible to talk about it only conditionally. The duty to pay taxes or advance payments, arises according to the results of each reporting period, which are the quarter, half a year and nine months of the calendar year.

The timing of payment of advance payments for a single tax is as follows:

according to the results of the first quarter - April 25;
following the first half of July;
following the first nine months - October 25.

The single tax itself is calculated at the end of the year, taking into account all the already-contributed advantageous payments. The payment period of tax on the USN at the end of 2019:

until March 31, 2020 for organizations;
until April 30, 2020 for IP.

For violation of the timing of the payment of advance payments for each day of delay, penalties are charged in the amount of the 1/300 refinancing rate of the Central Bank of the Russian Federation. If the single tax itself is not listed for the year, then additionally to the penalty will be imposed a fine of 20% of the unshaven amount of the tax.

Calculation of advance payments and a single tax on the USN

Calculate on a single tax by increasing, i.e. Summarizing the result from the beginning of the year. When calculating the advance payment on the results of the first quarter, you must multiply the calculated tax base for a tax rate, and pay this amount until April 25.

Considering the advance payment in the first half of the year, you need a tax base obtained from the first 6 months (January-June), multiply by a tax rate, and from this amount to subtract already paid advance payment for the first quarter. The remainder must be transferred to the budget until July 25.

The calculation of the advance for nine months is similar: the tax base, calculated in 9 months from the beginning of the year (January-September), multiplied by the tax rate and the resulting amount decreases to the advanced advances for previous three and six months. The remaining amount should be paid until October 25.

At the end of the year, we calculate a single tax - the tax base is multiplied by the tax rate for the tax rate, from the resulting amount we will deduct all three advance payments and make a difference over the time until March 31 (for organizations) or until April 30 (for IP).

Tax calculation for USN revenues 6%

The peculiarity of the calculation of advance payments and a single tax on USN revenues is to be able to reduce the calculated payments on the sums of insurance premiums listed in the reporting quarter. Enterprises and IPs that have workers can reduce tax plates up to 50%, but only within the amount of contributions. IP without workers can reduce tax on the entire amount of contributions, without limitation in 50%.

Example ▼

IP Aleksandrov on USN revenues, not worried, received an income of 1 block of 150,000 rubles. and paid in March insurance premiums for itself in the amount of 9,000 rubles. Advance payment in 1 square. It will be: (150,000 * 6%) \u003d 9,000 rubles, but it can be reduced by the amount of paid contributions. That is, in this case, the advance payment decreases to zero, so it is not necessary to pay it.

In the second quarter, a revenue was received 220,000 rubles, and in half a year, i.e. From January to June, the total amount of income amounted to 370,000 rubles. Insurance contributions in the second quarter, an entrepreneur also paid in the amount of 9,000 rubles. When calculating the advance payment in the first half of the year, it should be reduced to the contributions paid in the first and second quarters. Consider an advance payment for the first half of the year: (370 000 * 6%) - 9,000 - 9 000 \u003d 4 200 rubles. The payment was listed in a timely manner.

The income of the entrepreneur for the third quarter amounted to 179,000 rubles, and he paid the insurance premiums in the third quarter of 10,000 rubles. When calculating the advance payment for nine months, first consider the income received since the beginning of the year: (150,000 + 220,000 + 179,000 \u003d 549,000 rubles) and multiply it by 6%.

The resulting amount equal to 32,940 rubles, which reduced all the paid insurance premiums (9,000 + 9,000 + 10,000 \u003d 28,000 rubles) and on the advance payments listed on the basis of the second quarters (4,200 rubles). Total, the amount of advance payment for the first nine months will be: (32 940 - 28 000 - 4 200 \u003d 740 rubles).

By the end of the year, IP Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he supp paid the remaining amount of insurance premiums of 13,158 rubles *.

* Note: According to the rules for calculating insurance premiums in force in 2019, the contributions of the MP for themselves are 36,238 rubles. Plus 1% of income exceeding 300 thousand rubles. (792 000 - 300 000 \u003d 492 000 * 1% \u003d 4920 rubles.). At the same time, 1% of the income can be paid at the end of the year, until July 1, 2020. In our example, the PI paid the entire amount of contributions in the current year to be able to reduce the unified tax on the results of 2019.

Calculate the annual single tax of UCN: 792 000 * 6% \u003d 47 520 rubles, but during the year advance payments (4,200 + 740 \u003d 4,940 rubles) and insurance premiums were paid (9,000 + 9,000 + 10,000 + 13 158 \u003d 41 158 rub.).

The amount of a single tax for the year will be: (47,520 - 4,940 - 41 158 \u003d 1 422 rubles), that is, a single tax was almost completely reduced by the insurance premiums paid for itself.

Tax calculation for USN revenues minus costs 15%

The procedure for calculating the advance payments and tax rates with USN revenues minus expenses are similar to the previous example with the difference that income can be reduced to the costs produced and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in the total amount of expenses, therefore it does not make sense to focus on them.

✐Example ▼

We will make quarterly income and expenses of the company Spring LLC, operating in USN mode revenues minus costs, to the table:

Advance payment according to the results of the first quarter: (1000 000 - 800 000) * 15% \u003d 200,000 * 15% \u003d 30 000 rubles. The payment was paid on time.

We calculate the advance payment per half ago: incomes by a growing result (1,000,000 + 1,200,000) minus costs of a growing outcome (800,000 +900 000) \u003d 500,000 * 15% \u003d 75 000 rubles minus 30 000 rubles. (paid advance payment for the first quarter) \u003d 45 000 rubles, which were paid until July 25.

Advance payment for 9 months will be: revenues with a growing result (1,000,000 + 1,200,000 + 1 100 000) minus expenses with a growing result (800,000 +900,000 + 840,000) \u003d 760,000 * 15% \u003d 114,000 rubles. We take away from this amount paid advance payments for the first and second quarter (30 000 + 45,000) and we obtain an advance payment for 9 months equal to 39,000 rubles.

To calculate the Unified Tax for the year, we summarize all income and expenses:

revenues: (1 000 000 + 1 200 000 + 1 100 000 + 1,400,000) \u003d 4,700 000 rubles

costs: (800,000 +900 000 + 840,000 + 1 000 000) \u003d 3,540,000 rubles.

We consider the tax base: 4 700 000 - 3,540,000 \u003d 1 160 000 rubles and multiply at a tax rate of 15% \u003d 174 thousand rubles. We submit from this figure paid advance payments (30 000 + 45 000 + 39,000 \u003d 114,000), the remaining amount of 60 thousand rubles and will be the sum of the unified tax to pay in the year.

For taxpayers on USN revenues minus expenses there is still a duty to calculate minimum tax In the amount of 1% of the amount of income received. It is calculated only by the end of the year and is paid only in the case when the tax accrued in the usual basis is less than the minimum or absent at all (upon receipt of a loss).

In our example, the minimum tax could be 47 thousand rubles, but Spring LLC paid a total of a single tax in the amount of 174 thousand rubles, which exceeds this amount. If a single tax for the year calculated by the method above was less than 47 thousand rubles, it would have an obligation to pay minimal tax.

Organizations recognized by VAT taxpayers on the basis of Article 145 of the Tax Code of the Russian Federation, have the right to apply exemption from the fulfillment of the duties of the taxpayer. At the same time, with the sale of goods (works, services) by taxpayers released in accordance with Art. 145 of the Tax Code of the Russian Federation from the execution of the duties of the taxpayer, invoices are drawn up without the allocation of appropriate taxes. At the same time on specified documents The appropriate inscription is made or put a stamp "without tax (VAT). In Article 149 of the Tax Code of the Russian Federation, transactions are listed that are not subject to taxation (exempted from taxation). In our opinion, if the organization carries out the operations listed in the specified article of the Tax Code of the Russian Federation, in the contract with the buyer, the VAT is not subject to ". Author: Razumova I.V.OO "IK Yu-Soft" Regional Center Network Consultant Plus Pay attention, changes could occur in legislation.

Bank of expert opinions

Payment of services under this Agreement is made within 5 (five) banking days, from the moment of invoicing and / or signing the Service Agreement, by non-cash transfer of funds to the executive account, or in other ways. 3. Rights and obligations of the parties 3.1. The customer undertakes: 3.1.1.

Attention

3.2. The Contractor undertakes: 3.2.1. Remote equipment repair services.3.2.2. The Contractor has the right to attract services that are not employees of the Contractor.

4. Responsibility of the parties and dispute resolution 4.1.

Contract without VAT: Sample for IP and Ltd.

Info

This Act was compiled in confirmation that the services under the agreement in the amount of 1,500.00 (one thousand five hundred) rubles 00 kopecks were provided by the "Contractor" "Customer" in full, qualitatively and on time. NES is not subject to that the "performer" applies a simplified tax 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 a letter of the Ministry of Internal Affairs of the Russian Federation of September 15, 2003 No. 2-1-14 / 2021-AJ397 invoices are not exhibited. 2. Parties to the above contracts do not have any complaints.

Customer: OJSC "Organization" Legal address: Actual address: Inn PPP R / s Bank Beak Director I.I. Ivanov "" 20 g. Artist: ORDERN ORGANIZATION №2 LLC Legal address: actual address: Inn PPP R / s Bank BIK Director P.P.
Petrov "" 20 g.

How to write in the contract VAT is not subject to the basis of USN

Answer: Due to the fact that the organization - the supplier of goods applies USN and is not recognized by the VAT taxpayer, in the contract with the buyer - russian Organization The price of goods correctly indicate "VAT is not subject to". Organizations on general System Taxation in the implementation of operations named in Article 149 of the Tax Code of the Russian Federation also indicate "VAT is not subject to". Organizations that apply the exemption from the execution of the duties of the taxpayer under Article 145 of the Tax Code of the Russian Federation, in the documents, including the contract, indicate "without tax (VAT). Justification: In accordance with paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation, the use of a simplified taxation system by organizations provides for their exemption from the obligation to pay tax on the profit of organizations and the property tax (for some exception).

How to register in the contract that VAT is not paid or not provided

Important

Artist, the other - the customer, each of which has the same legal force. 7. Legal addresses and bank details Official address: OJSC "Organization" Legal address: Actual address: Inn PPP R / s Bank Beak Director I.I.

Ivanov "" 20 g. Artist: ORDERN ORGANIZATION №2 LLC Legal address: actual address: Inn PPP R / s Bank BIK Director P.P. Petrov "" 20 g. Act of passing / acceptance of services rendered under the contract No. G. K-SK. Open Joint-Stock Company "Organization No. 1", referred to as the "Customer", represented by Ivanov's director Ivan Ivanovich, existing on the basis of the Charter, On the one hand, and the Limited Liability Company "Organization No. 2", hereinafter referred to as the "Contractor", represented by the director of Petrova Peter Petrovich, acting on the basis of the Charter, on the other hand, concluded this agreement on the following: 1.

Sample contract for the provision of services to the part of the USN

At the same time, the NC provides cases in which you may not indicate the amount of VAT in the contract, in particular, if:

Your organization uses a special and not a VAT payer. For example, you use "Simplified" or pay imputed tax;
You like a legal entity, which are not subject to VAT taxation.
A similar rule is valid for the production of such goods;
You are an importer of goods that are not taxable VAT;
You export goods abroad. VAT is not subject to export of goods previously acquired and the sale of products of its own production.

As you can see, the tax legislation provides for the Jurlitz a wide range of conditions, within which there is no taxation of VAT.
In addition, organizations applying a simplified taxation system are not recognized by taxpayers of value-added tax, with the exception of the tax payable when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as value added tax paid in accordance with an agreement of a simple partnership (agreement on joint activities), an agreement of the investment partnership, a contract of trust management of property or a concession agreement on the territory of the Russian Federation. Consequently, if the organization - the supplier of the goods applies USN and is not recognized by the VAT payer, in the contract with the buyer - the Russian organization the price of goods correctly indicate "VAT is not subject to".

How to write in the contract that VAT is not taxed

For example, in the text of the business correspondence, it is directly stated that the amount specified in the contract does not include VAT and the tax should additionally be added to the cost specified in the contract. Also in the text of the Agreement may indicate the following: "The cost of services under the contract is RUB.
without VAT. The amount of VAT Customer pays additionally. " In this case, the tax should be calculated above the price specified in the contract: VAT - CD * 18%, where CD is the cost of services (works, goods) under the contract. Example number 4. LLC "Stimul" sells Safari JSC Computer equipment.

In the section "Cost of goods" in the agreement indicated: "The cost of services under the contract is 802.450 rubles. without VAT. The amount of VAT Customer pays additionally. " Accountant "Stimul" calculated VAT in this way: 802.450 rubles.

* 18% \u003d 144.441 rub. total amount By payment "Safari" amounted to: 802.450 rubles. + 144.441 rub. \u003d 946.891 rub.
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"The cost of work / services is not subject to the specified VAT summary due to the fact that the" performer "/" supplier "(either the other side) applies a simplified tax system, on the basis of paragraph 2 of Art. 346.11 Chapters 26.2 of the Tax Code of the Russian Federation and is not a VAT payer. " Thanks for the answer!

Do you have an answer to this question? You can leave it by clicking on the button Reply Similar issues of the USN 6% Tax Rate Cargo Transportation, what tax should you pay? (1 answer) USN provides for retail Alcohol Over 15%? (1 answer) Simplified tax system.
Does the "phase" have the right to impose "Global" additionally the amount of tax to pay? Phase has the right to apply to the court to recover the amount of VAT from the Global. The basis for this will be the letter or other documents confirming the business correspondence. Question number 2. JSC "Magnat" acquired a batch of goods from Delta LLC. The price of the party under the contract is 741.300 rubles, there is no information about VAT. The amount of VAT is additionally charged to the price of the contract (741.300 rubles * 18% \u003d 133.434 rubles) and paid by Delta due to own funds. Can "Magnat" take to deduct VAT? Since the amount of VAT is paid by the seller ("magnate"), then Delta has no right to take a tax on deduction. IN this case Delta will recognize the cost of buying goods (741.300 rubles). Question number 3. IP Kozhukhov provides services in the field of catering and applies UTII.

VAT and simplified taxation system

Taxpayers who switched to "simplified", VAT do not pay. But, unfortunately, everything is not so simple. After reading this article, you will make sure that.

So, when are the "simplists" face VAT paid? First, they remain his payers, engaged in the import of goods. Secondly, nobody dismissed them from performance tax agent. Thirdly, if they undergo a general account of the operations of a simple partnership, they have to pay VAT, and invoice invoices.

And this is only by law ... And sometimes the firms themselves (when in ignorance, and when and deliberately) put themselves in conditions that force pay tax.

Now in more detail about each situation.

VAT when importing goods

Paragraph 2 346.11 of the Tax Code of the Russian Federation, the exemption of the "simplists" from the payment of a number of taxes, including VAT, still contains a small reservation: "... with the exception of VAT to be paid ... When importing goods into the customs territory of the Russian Federation." In what order to pay, what benefits are provided by the current tax legislation - All this is stipulated in Art. Art. 150, 151 and 160 of the Tax Code of the Russian Federation.

Accounting foreign economic activity It was always and remains a lot of favorites. Not every accountant has experience associated with currency transactions, calculation and payment of all kinds of customs payments, registration of export-import contracts. Therefore, if I had to face all this economy, and you are here new to, - be very attentive! "Underwater stones" a lot.

So, your organization works on a simplified system and is engaged in imports. First check whether your loads are subject to "import" VAT. The list of goods liberated from the tax is given in Art. 150 NK RF. Among them: medical appliances, prosthetic and orthopedic products, glasses (except sunscreen), lenses and rims, products of marine fishery.

Suppose you made sure that you need to pay tax. So, the tax base should be done. How to determine it, clarified in Art. 160 Tax Code. The base consists of customs value, customs duty and excise taxes (in case of import of excisable goods).

Offer short Likbez.

So, the goods are delivered and placed on a temporary storage warehouse (s). The importer, paying the customs duty, "import" VAT and the customs tariff, must submit a truly customs declaration in the customs authorities within 15 days (GTD) along with a set of documents. This order is set to Art. 129 of the Customs Code of the Russian Federation.

Note. This may include invoice, packaging sheet, specifications, transaction passport, manufacturer price list, etc.

The cost of goods under the contract (the so-called textured value), expressed in the contract currency, is transferred to rubles at the official rate of the Central Bank of the Russian Federation on the day of the GTD. It adds to the amount of additional costs for the import of goods (shipping costs, insurance, etc.) and receive the customs value necessary for the calculation. (For reference: Customs value, recalculated in US dollars, is called statistical.)

In accordance with the commodity nomenclature of foreign economic activity (TN VED), approved by the Decree of the Government of the Russian Federation of November 30, 2001 N 830, and the Customs Tariff law of 21.05.1993 N 5003-1 define a customs duty. In the amount of customs duty and customs value and make up the basis for calculating the "imported" VAT.

For all groups of goods of the same name, the database form or brand is set separately. Applying its bid to each such base (Article 164 of the Tax Code of the Russian Federation), receive the value of the tax.

The amount that includes customs duty, VAT and customs fee is transferred to the customs authority, and the payment comes to the set of documents.

What errors can be allowed at this stage?

Well, first of all, in the definition of the goods code, TN VED, which leads to an error in the customs duty, and in the end - to the error in the calculation of VAT. Note that after the GTD is presented in the customs authorities, it is almost impossible to change anything, and if there is a misconception, it will be difficult to prove that it will be difficult.

It is still quite often "mistaken" in the VAT rate. Why in quotes? Because, as a rule, apply a reduced rate, and this is actually nothing but care from taxation. It is clear for such things on the head they will not plunge.

As already said, a set of documents (together with the payment) and GTD should be represented within 15 days from the date of the presentation of goods by customs authorities. Under certain circumstances, the term can be extended to two months - the maximum possible time for storing goods in the SVX.

Note. IN emergency situations Storage period can be extended to four months.

Consequently, on this time you need to have time to list and VAT. Due to late payment (incomplete payment), it will be impossible to remove the goods with HTX. Exceeding the storage period is fraught with an administrative responsibility. According to Art. 16.16 The Administrative Code of the Russian Federation for such a violation on officials is imposed a fine of 100 to 200 minimum wages. The organizations are waiting for more stringent sanctions: a fine of 500 to 1000 minimum wage with confiscation or without confiscation of goods left on storage.

But all is calculated and paid. Now it is necessary to understand how to take into account. The first mistake that lies here: an accountant of the company on USN can take the paid VAT to deduct. But "simplists" in the general case do not pay VAT, therefore the conversation about its decrease becomes meaningless, including a decrease in the "import" tax. We can do anything, but it is useless to write a refund. And all because of Art. 170 Tax Code of the Russian Federation, where it is said that firms that are not payers of VAT should include the amount of tax in the cost of goods. This, by the way, they say and tax authorities.

Note. See the SFNS of Russia in Moscow from 09.03.2005 No. 18-03 / 3/14822.

Meanwhile, paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation (where the exhaustive list of the expenditures of the "Simplists") contains as many as three subparagraphs - 8, 11 and 22, for which the "import" VAT can be taken into account in the cost of the single tax. How to be?

According to PP. 8 In expenditures, you can take into account VAT by goods paid by the taxpayer. Suitable? And what about! After all, it does not say that VAT must be paid by the supplier. For the goods, we calculated, VAT to the budget made.

Now read PP. 11. Costs include customs payments listed when importing goods to the customs territory of the Russian Federation. And PP. 3 p. 1 Art. 318 of the Customs Code of the Russian Federation equates the "import" VAT to customs payments.

And finally, in PP. 22 It is clear that the costs can include the amounts of taxes and fees paid in accordance with the laws of the Russian Federation on taxes and fees. And not tax legislation obliges to pay the tax we consider?

As they say, choose to taste ...

Which side is not approaching, the tax is still in the composition of the costs affecting the taxation. The question is what article. Ask, what's the difference? But what.

If it is Art. 170 of the Tax Code of the Russian Federation or PP. 8 p. 1 Art. 346.16, the tax will take into account only at the time of implementation. After all, from January 1, 2006, the Tax Code contains clear requirements, how to write off purchased value of the goods (paragraph. 2 of paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation). Goods are included in expenses as implementing.

If you choose PP. 11 or 22 p. 1 tbsp. 346.16 of the Tax Code of the Russian Federation, according to the reference to Art. 346.17 Tax Code Tax will fall asleep immediately after payment (p. 2) in the amount that the taxpayer was submitted (paragraph 3 of paragraph 2). Note that in the letter of the Ministry of Finance of Russia dated 11.05.2004 No. 04-03-11 / 71, it is allowed for accounting for "imported" VAT to apply PP. 22.

Note. VAT, included in costs, is determined by the settlement path (see the letter of the Ministry of Finance of Russia of April 28, 2006 No. 03-11-04 / 2/94).

We adhere to the fact that, since all the ambiguities of the law are interpreted in favor of the taxpayer (paragraph 7 of Art. 3 of the Tax Code of the Russian Federation), it is necessary to do as profitable, but it should always be ready to talk closely with the tax authorities.

Finally, it is not necessary to forget about the delivery of the Declaration on VAT, because paying the tax, the tax authorities should be notified. "Simplifiers", usually not concerned about the payment of VAT, often forget about it. Of course, we are not talking about veterans-importers, but about newcomers or those who import goods irregularly. But the consequences for all the same. Per understandable delivery The declaration faces a fine of 5% of the tax for each month, starting from the last day established for submitting a declaration (clause 1 of Article 119 of the Tax Code of the Russian Federation). However, a fine cannot exceed 30% of tax and be less than 100 rubles.

Note. When late for more than 180 days, the fines are increasing (paragraph 2 of Art. 119 of the Tax Code of the Russian Federation).

Recall that the company's "import" VAT may face the firms that buy goods abroad not only for resale within the country, but also completely with other purposes. In order not to get to him, as we said, carefully examine the list of goods liberated from taxation (Art. 150 of the Tax Code of the Russian Federation). For example, if one of the founders of the company at the expense of a contribution to the authorized capital acquired high-tech equipment, then it is not necessary to calculate and pay value added tax. After all, according to PP. 7 p. 1 Art. 150 NK of the Russian Federation for this trading operation The tax is not charged.

In addition, the customs regime is important, under which imported goods are placed. Depending on it, the tax will be paid either fully (the mode of release of goods for free circulation and processing mode for internal consumption), or partially (temporary import modes, processing outside the customs territory), or not to be paid at all (transit modes, customs warehouse, re-export) .

Note. See paragraph 1 of Art. 151 NK RF.

When "Simplist" is a tax agent

So, we remember that organizations (entrepreneurs) on a simplified tax system are not exempt from the duties of tax agents. And when such duties arise regarding value added tax?

Note. See paragraph 5 of Art. 346.11 of the Tax Code of the Russian Federation.

First, in the case of acquiring goods in the Russian Federation (works, services) in foreign persons who are not registered with our country's tax authorities.

Note. See Art. 161 of the Tax Code.

Secondly, under the lease of the federal (municipal, etc.) of property from state authorities and management (local governments).

Thirdly, if the company is authorized to implement confiscated property on the territory of the Russian Federation, fragile values, treasures, etc.

And, fourth, when providing intermediary services (with participation in the calculations), a foreign person who is not registered as a Russian taxpayer.

What are the most typical errors?

The most, perhaps common when an organization forgets, is a tax agent.

Example 1. LLC "Phoenix" (operating on USN, the object of taxation - income) invited representatives of a foreign business school to train their employees, paying 2000 euros contract. Registered in Russian tax authorities does not consist. Is everything true in the actions of Phoenix LLC?

If educational services are provided to russian territory, it is recognized as the place of their implementation (PP. 3 of paragraph 1 of Art. 148 of the Tax Code of the Russian Federation). This means that the specified operation is subject to VAT (Article 146 of the Tax Code of the Russian Federation); The Russian side is recognized as a tax agent on calculating and paying this tax to the budget (paragraph 1 and 2 of Art. 161 of the Tax Code of the Russian Federation).

Thus, the bank account of the business school was necessary to translate the amount of the contract, deducting VAT.

LLC "Phoenix" did not fulfill the duties of the Tax Agent on VAT, as a result of which the budget did not benefit the amount equivalent to 305.08 euros (2000 euro x 18%: 118%).

Another error is the wrong definition of the tax base and, as a result, the tax.

Example 2. Individual entrepreneur S.S. Alexandrov concluded a lease agreement of municipal property. Rent is 2360 rubles. per month. The entrepreneur expect VAT for this: 2360 rubles. x 18% \u003d 424,80 rub. Where is the mistake?

We read carefully paragraph 3 of Art. 161 of the Tax Code of the Russian Federation: "When providing ... local governments for rent ... municipal property ... The tax base is defined as the amount of rent with taxation." That is, 18% VAT has already been laid in the rent, and therefore, it is necessary to calculate the tax as follows: 2360 rubles. x 18%: 118% \u003d 360 rubles.

When "Simplist" - a member of a simple partnership

Here is another situation when the organization or entrepreneur who passed on the USN becomes VAT payers. We will not go into details now. We will analyze only the most significant and, unfortunately, very frequent error.

Example 3. Two organizations and one individual entrepreneur concluded a simple partnership agreement. At the same time, the main activity in organizations is in general taxation mode, and the entrepreneur is on a simplified.

"Comrades" agreed that joint activities would lead to the use of a simplified system to avoid VAT pay. Accounting I. tax accounting Mounted on the entrepreneur.

Turn to Art. 346.12 of the Tax Code of the Russian Federation. It says that organizations and individual entrepreneurs who have passed on the USN are recognized by the payers of a single tax. Under organizations refer to legal entities together with their branches and offices. Work as part of a simple partnership agreement occurs without education legal entity (Art. 1041 of the Civil Code of the Russian Federation), therefore, the norms of ch. 26.2 of the Tax Code of the Russian Federation is not applicable to it. The choice of "Simplified" is unjustified. This is a gross violation!

Thus, in our case, the only option remains the overall mode. As a full-fledged deal of transactions, a simple partnership should issue customers of invoice with a dedicated VAT, count VAT paid to suppliers, and transfer the difference to the budget. According to Art. 174.1 NK RF for this is responsible for a member of the partnership, which is entrusted to conduct general accounting. And if, as in this example, its main activity of VAT is not subject to, then within the framework of the joint, it pays this tax.

Note. On the payment of VAT under joint activities, see the letter of the Ministry of Finance of Russia of 21.02.2006 No. 03-11-04 / 2/49.

Ignorance of the law does not exempt ... from paying VAT

It happens that the organization has passed from general mode Taxation on simplified, but inertia continues to invoice invoices. What does this lead to?

Well, first, according to paragraph 5 of Art. 173 of the Tax Code of the Russian Federation allocated VAT has to be transferred to the budget. Secondly, to reduce this VAT on the "entrance", naturally, it is impossible. Thirdly, the VAT Declaration should be submitted to the tax authorities. And, fourth, the allocated VAT cannot be taken into account in the tax base.

Tax authorities (see, for example, a letter of MNS of Russia of September 15, 2003 No. 22-1-14 / 2021-AP397) refer to the fact that in the closed list of expenses shown in Art. 346.16 of the Tax Code of the Russian Federation, there is no VAT paid due to an erroneous invoice. The Ministry of Finance comes from PP. 22 p. 1 Art. 346.16 of the Tax Code of the Russian Federation, according to which taxes are included in the costs established by applicable law. What is there to argue: "Simplifiers" can take into account only those taxes from which they are not released (Letter dated 16.04.2004 N 04-03-11 / 61).

It is clear that it is impossible to reduce income on such VAT (again official version). Although everything is not so bad here, because the arbitral practice has developed in favor of taxpayers. Judges rely on Art. 41 Tax Code of the Russian Federation, in which the income is recognized as the economic benefit of the taxpayer. And what profit can we talk about when the tax received from the buyer is given to the budget?

Note. See Resolution of the FAS of the North-Western District of 12.10.2005 No. A66-1094 / 2005.

How else can it turn out that the "simplist" in addition to his will will have to pay VAT?

Example 4. Krausuz LLC works on USN. To realize its own products, the Company has entered into a commission of the Commission with CJSC SINTBAD.

CJSC "Sinbad" sold the goods to the buyer on his own behalf, setting an invoice with a dedicated VAT. This invoice, as required by the rules, it has been redirected by the Committee (Krausz LLC).

Error (although it is not even a mistake, but rather, miss) banal: the commission agent is not warned about the taxation regime of the Committee. The consequences - payment of the VAT to the budget by the Comitant-"Simplitzer".

But the result is already your own shortcoming.

Example 5. Individual entrepreneur S.A. Korostylev, working on the USN (tax object - revenues minus expenses), put up LLC Tim Light for its services for 11,800 rubles. (without VAT).

Having received an extract from the account and the payment order with a bank marker, the entrepreneur found that in the line "Appointment of payment" indicated: "including VAT - 1800 rubles." Then he listed the specified amount into the budget and presented a declaration on value added tax to the tax authorities. Was there any need?

Please note: the entrepreneur exhibited an account without allocation of VAT, and the invoice did not discharge. Consequently, it was not obliged to pay VAT.

Note. For the same reasons, Tim Light LLC has no right to count this VAT.

What would follow? It was necessary to refer to the buyer (LLC Tim Light) with a request to send a letter in which to refine the purpose of payment. For example, that. "IN payment order N 124 of 06/15/2006 In the "Posted" field, you should read: "Payment for services under the contract N 57 of 01.06.2006. Without VAT."

Note that in any case, no sanctions are not applicable to the entrepreneur.

At first glance, it will seem strange, but sometimes the "simplist" deliberately allocates VAT and exposes invoices. And this is done in order to achieve advantages over competitors and attract the buyer. After all, it is unprofitable to "lose" VAT, and, with other things being equal, it will be more willing to choose the supplier working on the general tax system. How much is such a step?

According to tax authorities (And here you can not disagree with them), organizations and enterprises have no right to "give up the non-recognition of their VAT payers and pay VAT in a voluntary order at the request of customers." True, sanctions for such frauds as payment of taxes by own initiative (when performing named conditions), Tax Code not provided.

Note. This is stated in the WFNS of Russia in Moscow from 08.07.2005 No. 19-11 / 48885.

Therefore, the trick is useless (except that the budget is replenished). Here is the excerpt from the same letter of the UFNS: "VAT, illegally presented by such economic entities in the invoice to buyers, is not accepted by the buyer." Position, in our opinion, very controversial. But, unfortunately, the upset will require taxpayers (both sellers and buyers) quite a lot of strength, time and money. So "simplifiers" before making a decision - to invoice the invoice with the dedicated VAT or not, it is to seriously weigh all the circumstances.

Literature

Simplified taxation system: calculation and payment of VAT ("Financial newspaper", 2006, N 11)
Application of VAT entities of small business transferred to a simplified taxation system, accounting and reporting ("Financial newspaper. Regional edition", 2005, N 22)
Accounting for fixed assets with small business entities using USN ("Financial newspaper. Regional edition", 2006, N 27)
USN: The duties of the tax agent on VAT and income tax remain ("Financial newspaper. Regional release", 2006, N 27)
New Old Patent: Application Rules Usn entrepreneurs Based on a patent ("new in accounting and reporting", 2006, N 13)
Forms accounting reporting: Fill in USN ("Simplified", 2006, N 7)

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Working with contracts, you can find the note "without VAT" and "VAT is not subject to" when determining the price of the contract, shipping documents, invoice. In the article, we will tell what they differ "without VAT" and "VAT is not subject to" and what formulation to point out in the documents.

What does "without VAT mean"

The instructions in the documents "without VAT" means that the tax is not included in the amount of sale. Organizations that make such a mark do not pay tax or temporarily exempt from its payment.

VAT was released by firms on special systems - USN, ESHN, UNEV, PSN and companies that combine several modes (). Specials are convenient because they replace a number of taxes, including VAT.

Companies and IP on the OSN also can sell goods and provide tax services if they comply with the limit of revenue for the quarter and do not produce excisive products. Revenue received for 3 consecutive months should be no more than 2 million rubles. Examing the limit, the taxpayer will lose the possibility of not paying the tax.

What documents to collect to get exemption from VAT

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

notification of the use of the right to exemption from tax;
extract from Bubalance and report data on finisults;
extract from the bookkeeping book (for IP);
extract from the book of sales.

Prepare and direct in the tax set of documents up to the 20th day of the month, in which the benefit has begun. You can use the benefit obtained at least a year if the conditions are not broken.

Work without VAT has many advantages: no need to accrue and pay tax, draw up a declaration and fill out the shopping book. But at the same time, it may be unprofitable to work without a tax, because by entering into an agreement with an organization that does not pay VAT, the buyer will not be able to deduct, so many counterparties choose companies paying tax in general.

What does "VAT not subject to"

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

sale or transfer for own needs religious literature and attributes;
bank operationsperformed by banks (except collection);
sale of articles of art fishes of the people;
services of insurers and non-state pension funds;
lotteries held by solving authorities;
sale of industrial products with the content of precious metals, scrap and waste;
implementation of machining enterprises of untreated diamonds;
transfer of goods, property rights, provision of services within charity;
sale of tickets and subscriptions, organizations of physical education and sports;
loan and repo operations;
other operations listed in paragraph 3 of Art. 149 of the Tax Code.

But the goods, work and services released from tax:

medical, sanitary, cosmetic, veterinary services and goods;
services for the care of disabled, elderly, patients;
children care and leisure activities;
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 products;
warranty service of technology;
restoration and recovery historic buildings, monuments and cultural facilities;
others listed in paragraph 2 of Art. 149 of the Tax Code.

VAT is chance only companies operating in their own, and not in other people's interests at agency agreements, instructions or commission agreements. Another important condition is to separate and separately take into account operations taxable and non-taxable tax.

Invoice without VAT when and who applies

An important difference between firms liberated from tax under Art. 145 of the Tax Code of the Russian Federation, from special circles - the need to set invoices with a note "without VAT". They need to be invoiced in the implementation of services, goods and work, as well as upon receipt of a prepayment from buyers, and register an invoice in the sales book.

In addition, such invoices may be organizations and IP on specials or operations and implementing goods exempted from taxation under Art. 149 of the Tax Code. They have no duties to compile invoices, but they have the right to do this, for example, at the request of the buyer. The seller in his decision agrees or refuses to such a request, while he will not receive any duties and will not lose anything. To do this, correctly fill the document. Previously, the accounts indicated "VAT is not subject to", but now in the fields 7 and 8 are stoming "without VAT". It is not required to register an invoice in the sales book, but if you wish to register a document, the right remains.

The counterparty that received an invoice without VAT does not make a document in the book of purchases, as there is no tax in it. In the absence of tax, there is nothing to take to deduct, and it will not be able to use it even in the presence of documents.

Indication of VAT in the contract

Making up the contract, specify the subject of the contract, the price of the transaction, the procedure for calculations and VAT. Indication of the price of the contract without VAT may lead to an increase in the price of tax. If you are not required to pay tax, indicate "without VAT" or "VAT is not subject to" and the foundation of the exemption from the tax.

When the seller applies a special and freed from VAT, it indicates a contract with the Buyer's price with a note "VAT is not subject to", a similar note is left to companies that perform transactions released from tax under Art. 149 of the Tax Code. The contract needs to make a reference to the fact of liberation of the Seller's organization from the payment of tax. As a rule, there is no conflict situations in this case, since the need to calculate the VAT is missing, and it is not necessary to allocate VAT in the contract.

Taxpayers who do not pay tax based on Art. 145 of the Tax Code of the Russian Federation, with the sale of goods, they necessarily make up invoices, not highlighting VAT. At the same time, the documents are written "without VAT", a similar mark is affixed in the contract. The seller's organization must make a reference in the contract to the grounds for which benefits are received and confirm the right to them with relevant documents.

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