"one. Organizations and individual entrepreneurs have the right to exemption from taxpayer obligations related to the calculation and payment of tax (hereinafter referred to as the exemption), if for three preceding consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs, excluding tax did not exceed one million rubles in aggregate.

2. The provisions of this article do not apply to organizations and individual entrepreneurs selling excisable goods within three preceding consecutive calendar months.

3. Exemption in accordance with paragraph 1 of this article shall not apply to obligations arising in connection with the import of goods into the customs territory of the Russian Federation, subject to taxation in accordance with subparagraph 4 of paragraph 1 of Article 146 of this Code.

Persons using the right to exemption must submit the appropriate written notification and documents specified in paragraph 6 of this article, which confirm the right to such exemption, to the tax authority at the place of their registration.

The specified notice and documents are submitted no later than the 20th day of the month from which these persons exercise the right to exemption.

The notification form on the use of the right to exemption is approved by the Ministry of Finance of the Russian Federation.

4. Organizations and individual entrepreneurs who have sent a notice to the tax authority on the use of the right to exemption (on the extension of the exemption period) cannot waive this exemption before the expiration of 12 consecutive calendar months, unless the right to exemption is lost by them in accordance with with paragraph 5 of this article.

After 12 calendar months, no later than the 20th day of the next month, organizations and individual entrepreneurs who have used the right to exemption submit to the tax authorities:

documents confirming that during the specified period of exemption, the amount of proceeds from the sale of goods (works, services), calculated in accordance with paragraph 1 of this article, excluding tax for every three consecutive calendar months in aggregate did not exceed one million rubles;

notification of the extension of the use of the right to waiver for the next 12 calendar months or of the waiver of the use of this right.

5. If during the period in which organizations and individual entrepreneurs use the right to exemption, the amount of proceeds from the sale of goods (works, services) excluding tax for every three consecutive calendar months exceeded one million rubles, or if they sold excisable goods, taxpayers starting from the 1st day of the month in which there was such an excess or the sale of excisable goods was carried out, and until the end of the exemption period, they lose the right to exemption.

The amount of tax for the month in which the above excess took place or the sale of excisable goods and (or) excisable mineral raw materials was carried out, is subject to restoration and payment to the budget in accordance with the established procedure.

If the taxpayer has not submitted the documents specified in paragraph 4 of this article (or has submitted documents containing inaccurate information), as well as if the tax authority has established that the taxpayer does not comply with the restrictions established by this paragraph and paragraphs 1 and 4 of this article, the amount of tax is subject to recovery and payment to the budget in accordance with the established procedure with the collection from the taxpayer of the corresponding amounts of tax sanctions and penalties.

6. The documents confirming, in accordance with paragraphs 3 and 4 of this article, the right to exemption (extension of the period of exemption) are:

an extract from the balance sheet (submitted by organizations);

extract from the sales book;

an extract from the book of income and expenses and business transactions (submitted by individual entrepreneurs);

copy of the journal of received and issued invoices.

7. In the cases provided for by paragraphs 3 and 4 of this article, the taxpayer has the right to send a notification and documents to the tax authority by registered mail. In this case, the day of their submission to the tax authority is considered the sixth day from the date of sending a registered letter.

8. The amounts of tax accepted by the taxpayer for deduction in accordance with Articles 171 and 172 of this Code prior to the use of the right to exemption in accordance with this Article, for goods (works, services), including fixed assets and intangible assets acquired for implementation transactions recognized as objects of taxation in accordance with this Chapter, but not used for these transactions, after the taxpayer sends a notice on the use of the right to exemption, are subject to restoration in the last tax period before sending a notice on the use of the right to exemption by reducing tax deductions.

The amounts of tax paid on goods (works, services) acquired by a taxpayer who has lost the right to exemption in accordance with this article, before the loss of this right and used by the taxpayer after he has lost this right when carrying out transactions recognized as objects of taxation in accordance with this chapter, are accepted for deduction in accordance with the procedure established by Articles 171 and 172 of this Code. "

Thus, an exemption under this article of the Tax Code of the Russian Federation has the right VAT taxpayers only(organizations and individual entrepreneurs). As regards VAT payers at customs, this article does not apply.

A VAT taxpayer has the right to receive exemption from the duties of a taxpayer. When the following conditions are met:

ü For three preceding consecutive calendar months, the total amount of proceeds from the sale of goods (works, services) of the taxpayer, excluding tax, did not exceed in aggregate one million rubles;

ü The VAT taxpayer did not sell excisable goods for three previous consecutive calendar months.

· Operations carried out by tax agents in accordance with the Tax Code of the Russian Federation.

Please note that for professional participants in the securities market when they carry out dealer activities in the securities market, as well as for any other organizations that purchase and sell securities on their own behalf and at their own expense, proceeds from the sale of securities for the purpose of using Tax Code of the Russian Federation is the selling price of securities.

It should be noted that this revenue can be counted in different ways. You can take the last three calendar months, or you can calculate the revenue for the last quarter. This is the opinion of the Federal Arbitration Court of the West Siberian District (Resolution of December 2, 2002 in case No. F04 / 4354-982 / A46-2002).

Thus, in order to obtain VAT exemption for the calculation of revenue, three consecutive calendar months can be determined in two ways:

- January + February + March (I quarter), April + May + June (II quarter) and so on;

- January + February + March, February + March + April, March + April + May and so on.

In the event that the required conditions are met, the taxpayer notifies the tax authority of his decision to exercise the right to exemption from VAT. The form of notification submitted to the tax authority was approved by Order of the Ministry of Taxes and Tax Collection of the Russian Federation dated July 4, 2002 No. BG-3-03 / 342 “On Article 145 of Part Two of the Tax Code of the Russian Federation”. Together with the notification, the taxpayer submits the following documents to the tax authority:

1) an extract from the balance sheet (submitted by organizations);

2) an extract from the sales ledger;

3) an extract from the book of income and expenses and business transactions (submitted by individual entrepreneurs);

4) a copy of the logs of received and issued invoices.

The specified set of documents must be submitted to the tax authority no later than the 20th day of the month from which the taxpayer uses his right to exemption. It is not necessary to submit these documents to the tax authority in person, you can send a notification and documents by registered mail. In this case, the day of their submission to the tax authority is considered the sixth day from the date of sending the registered letter.

When deciding on the use of the right to exemption, the taxpayer should pay special attention to the Tax Code of the Russian Federation. This paragraph contains a requirement to restore VAT previously accepted for deduction on goods (works, services), including fixed assets and intangible assets that were acquired by the taxpayer, but were not used for taxable transactions. After all, it may turn out that the amount of VAT to be restored is quite large, and it is unprofitable to use the exemption from the taxpayer's obligations in this case. If, after weighing the pros and cons, the taxpayer still decides to use the exemption, the amount of the "restored" tax is reflected in the value-added tax return for the last tax period before the notification is sent. The amount of tax to be restored is reflected in line 370 of section 2.1 "Calculation of the total amount of tax", the form of which was approved by Order of the Ministry of Taxes and Duties of the Russian Federation dated November 20, 2003 No. BG-3-03 / 644 "On Approval of the Forms of Declarations for Value Added Tax" ...

The taxpayer can exercise the right to exemption within a year (12 consecutive calendar months), then, at his request, it can be extended.

After the expiry of the year during which the taxpayer used the right to exemption, he must submit to the tax authority (no later than the 20th day of the next month):

· Documents confirming that the amount of proceeds for every three consecutive calendar months from the sale of goods (works, services) did not exceed one million rubles;

· Notice of extension or refusal to exercise the right to exemption.

When extending the period of exemption, the taxpayer submits to the tax authority the same set of documents as when obtaining the right to exemption. This is stated in the Letter of the Ministry of Taxes and Tax Collection of the Russian Federation dated September 30, 2002 No.VG-6-03 / [email protected]"On exemption from the performance of duties of a taxpayer related to the calculation and payment of VAT."

Art. 145 Tax Code exempts certain categories of taxpayers from the obligation to pay VAT. Consider in our material the practical application of these norms.

Persons entitled to apply Article 145 of the Tax Code of the Russian Federation

In accordance with Art. 145 Tax Code any legal entity or individual entrepreneur whose revenue for 3 consecutive months did not exceed 2 million rubles may not pay VAT after it sends a corresponding notification to the tax office. However, even with such proceeds, the following cannot qualify for the benefit:

• merchants selling excisable goods;
• participants in the Skolkovo project (Article 145.1 of the Tax Code of the Russian Federation).

Also, import operations that are taxed on a general basis (subparagraph 4 of paragraph 1 of article 146 of the Tax Code of the Russian Federation) do not fall under the exemption.

Advantages and Disadvantages of VAT Exemption

Have Article 145 of the Tax Code of the Russian Federation As with every legislative norm, there are both certain advantages that make VAT exemption attractive, and disadvantages that call into question the application of the provisions under consideration in practice. So, the benefits include:

• the period for which the exemption can be obtained (1 year);
• the possibility of extending the said exemption;
• no need to make VAT calculations, submit reports on the specified tax and keep a purchase book (except in certain cases).

Flaws Art. 145 NC are as follows:

• All input VAT, according to the documents of the supplier counterparties, must be included in the cost of the goods purchased from them (Article 170 of the Tax Code of the Russian Federation).
• VAT on those goods that were purchased before receiving the considered preferences and were not used in the activity must be restored (this rule also applies to fixed assets for which depreciation must be charged).
• Despite the advantage in not compiling a purchase book, the sales book must be kept, as well as issuing invoices (clause 5 of article 168 of the Tax Code of the Russian Federation). Moreover, all these documents should be drawn up in accordance with sub. "G" and "h" clause 2 of section 2 of Appendix No. 1 to the Decree of the Government of the Russian Federation No. 1137 of December 26, 2011, namely, with the marking "Without VAT" in the specially designated column, where information on the rate and amount was previously reflected tax.
• In the case of the sale of excisable goods or when acquiring the status of a tax agent, an invoice must be issued in a general manner, indicating all information related to VAT (letter of the Federal Tax Service of the Russian Federation dated 04.06.2015 No. GD-4-3 / [email protected]), the obligation to carry out VAT settlements is also retained in the event of such situations in which an invoice is required.
• In the case of the import of goods, the obligation to pay VAT remains, but only in relation to those transactions that relate to import.

If you want to get rid of VAT - count the proceeds

As already noted, to obtain VAT exemption Art. 145 Tax Code provides for a special condition: the amount of revenue for 3 consecutive months should not exceed 2 million rubles. Legal entities calculate revenue based on accounting data, and individual entrepreneurs use a book of income and expenses for this.

At the same time, the volume of proceeds does not include:

• Proceeds from the sale of goods, works, services that, in accordance with legislatively established norms, are classified as a preferential category and are not subject to VAT, as well as income from those operations that are exempt from this tax for other reasons.
• Proceeds from sales that were made outside the Russian Federation.
• Proceeds from activities related to UTII, if at the same time the economic entity applies the general taxation system, which may fall under Art. 145 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated March 26, 2007 No. 03-07-11 / 72).
• Prepayment receipts for upcoming deliveries. This condition is confirmed in the official clarifications of officials (letter of the Federal Tax Service of the Russian Federation No. GD-4-3 / [email protected]), and is also confirmed by the conclusions of the judicial authorities, for example, by the resolution of the FAS SZO No. A26-4179 / 2011, issued on 20.04.2012.

What to do if a notification is not submitted on time

To obtain exemption from VAT, persons who meet the established criteria must send a notification to the tax authority. It specifies the amount of revenue that is eligible for such a tax benefit. It is required to notify the tax office before the 20th of the month from which you expect to receive VAT exemption.

It should be noted that earlier, namely until mid-2014, the tax authorities imposed strict requirements on the timely submission of a notification and, in case of violation of the established deadline, refused to apply the provisions of Art. 145. However, in 2015, an unprecedented resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 33 was issued, which stated that violation of the deadline for submitting a notification cannot be a reason for refusing to exempt from VAT, since the fact that the tax authorities were informed is important. Since such clarifications of these instances are mandatory for the tax authorities, regardless of the other opinion of the Ministry of Finance of the Russian Federation and the Federal Tax Service, this has become a good help in the activities of organizations applying for exemption. In particular, this fact had a favorable effect on business entities, which:

• did not pay VAT before, believing that their activities are preferential under Art. 149 of the Tax Code of the Russian Federation;
• carried out transactions without VAT accrual after the loss of the right to use special modes, for example UTII or STS.

These organizations and persons, in case of compliance with the requirements of Art. 145, can claim their right to exemption from VAT and thus avoid the consequences associated with non-payment of VAT (fines, penalties). In addition, you will not need to submit a tax return.

We also note that the right to exemption from VAT under Art. 145, an economic entity can use it even during the period when control measures are carried out in relation to it.

***

Exemption from VAT in accordance with Art. 145 of the Tax Code of the Russian Federation can significantly facilitate the activities of organizations and individual entrepreneurs. To do this, you must have the amount of proceeds specified in the code and confirm it with accounting documents.

Individual entrepreneurs and legal entities may be exempted from the fulfillment of the payer's obligations regarding the calculation and deduction of tax. This is allowed if the profit received from the sale of services, the performance of work, the sale of products for the last three consecutive calendar months amounted to no more than 2 million rubles. This provision is enshrined in Article 145 of the Tax Code of the RF. The VAT exemption has a number of nuances. Let's consider them.

Exceptions

The legislation establishes the conditions under which Art. 145 does not work. In particular, the rule does not apply to entrepreneurs and organizations that have been selling excisable products for three consecutive previous months. The provisions of the norm also do not apply to obligations arising from subjects in connection with the import of a certain group of goods into the customs zone of the Russian Federation. This category includes, in particular, products that are subject to Art. 146, p. 1, sub. 4.

Article 145 of the Tax Code of the Russian Federation: exemption from VAT. Notification

Persons who are subject to the provisions of the regulation must provide the appropriate notification in writing. It is accompanied by documents confirming the right to use the benefit. These papers are sent to the inspection at the place of registration of the subject. The notification form is approved by the order of the Ministry of Finance. Entrepreneurs and legal entities who have sent a notice to the supervisory authority on the use of the exemption or on its extension cannot refuse this opportunity for 12 consecutive months. The exception is cases of loss of rights in accordance with paragraph 5 of Art. 145 of the Tax Code of the Russian Federation.

Renewal

A year after the notification is provided, no later than the 20th day of the next month, an individual entrepreneur or organization that used the right under Art. 145 of the Tax Code of the Russian Federation, are sent to the control body:

Loss of right

If during the period during which an individual entrepreneur or organization enjoyed the exemption from tax, the proceeds for every 3 consecutive months in aggregate exceeded 2 million rubles, or if the entity sold excisable products, starting from the 1st day of that time period (month ), in which there was an excess or sale, until the end of the period of validity of the benefit, it loses the opportunity to use it. The amount of tax for the month in which the income was more than the established limit is subject to restoration and subsequent payment to the budget by law. If the subject has not provided supporting documents or there is inaccurate information in the submitted reports, in addition to the arrears, the person is charged with fines and penalties. Similar sanctions are applied in the event that the control body establishes the facts of non-compliance by the subject with the restrictions provided for in Art. 145, paragraphs 1 and 4.

Supporting documents

To take advantage of the opportunity provided by Art. 145 of the Tax Code of the Russian Federation, transactions that are not subject to taxation must be reflected in the reporting documentation. Confirmation that the aggregate amount of revenue for the periods established by the norm has not exceeded the required limit, are extracts:

1. From the balance sheet (for organizations).
2. From the book on accounting for expenses and income, as well as business transactions (for entrepreneurs).
3. From the sales book.

In addition, a copy of the invoice journal (issued and received) is provided.

Revenue calculation

Subjects wishing to exercise the right under Art. 145, the notice indicates the amount of profit. The calculation of revenue is carried out in accordance with the rules enshrined in the accounting policy. At the same time, the calculations use the profits received both from taxable (including the zero rate) and non-taxable services, goods, works, and in cash and in kind. The calculations also take into account payment in securities, as well as profits from the sale of products, performance of work, and the provision of services in territories that are not part of the Russian Federation. Only in this case, you can use the right provided by Article 145 of the Tax Code of the Russian Federation. The practice of arbitration courts confirms this provision. When determining the proceeds, on the amount of which the possibility of obtaining the right depends on the considered norm, all types of income of the entity should be taken into account.

What is not taken into account?

The profit does not include payments received from the sale of services, works, products by entities using UTII for certain types of activities. When calculating, the tax base does not include advance and other payments that are received on account of future deliveries of products, performance of work or provision of services, which are taxed at a zero rate. Moreover, the duration of the production cycle for them is more than six months. If the company uses an accounting policy for payment in the process of determining the base for VAT, then only the paid amounts are accepted in the calculation of profit. This is due to paragraph 50 of the Methodological Guidelines. It, in particular, talks about the profit that is actually received in kind or in cash, including payment in securities.

Art. 145 of the Tax Code of the Russian Federation: clarifications on the timing

For many entities, the question of the time over which revenue should be calculated is unclear. In particular, difficulties arise in determining the three months that Art. 145 of the Tax Code of the Russian Federation. Supervisory comments indicate that revenue should be calculated for each consecutive period. But in this case, the profit received in the same month will be counted twice. In such a situation, it is assumed that the subject must monthly determine the right to use the benefit under Art. 145 of the Tax Code of the Russian Federation. The VAT exemption, meanwhile, is not clearly explained by the legislation. The Code only sets out terms and conditions and general rules. In this regard, the subjects themselves carry out the calculation for every 3 months on a quarterly basis. It should be noted that the arbitration courts support this policy of entrepreneurs. This is precisely due to the inaccuracy of the legislation. And such cases are resolved precisely in favor of the payers.

Recovery of payments

In the activities of business entities, a situation may arise when an enterprise purchases products used to conduct transactions that are taxable objects, but not used before the right under Art. 145. In this case, the deducted admission fee for purchased goods is restored and included in the cost of these goods. This must be done in the last month that precedes the release. Let's consider an example:

The charitable organization provides paid legal advice and other paid services to people with disabilities. For this, the company purchased stationery in August 2002. The purchase amount was 6 thousand rubles, including VAT - 1 thousand rubles. In August, the latter was accepted for deduction. At the same time, the organization did not provide legal services in this month. In September 2002, the society sent a notice of release to the supervisory authority. This means that on 30 August the mandatory deduction paid to the supplier must be reversed and subsequently included in the cost of office supplies. In this case, accounting will be carried out as follows:

When purchasing goods, an entry is made:

• DB 19 Cd 68 sub-count. "Calculations for VAT" - 1 thousand rubles. - restoration of the amount accepted for deduction before the start of the release.
• DB 10 Kd 19 - 1 thousand rubles. - the recovered amount is included in the cost of the purchased goods.

Instead of these two entries, you can make one:

• DB 10 Cd 68, subsc. "Settlements on ND" - 1 thousand rubles. the recovered amount is included in the purchase price.

Fixed assets

As Art. 145, the amounts of deductions for unused fixed assets must also be restored. In this case, we are talking about situations when a part of the value of fixed assets is used in the implementation of activities. As experts note, the VAT amount that was previously accepted for deduction should be restored in terms of the unamortized (unused) fixed asset price. The value of this property is increased by it. These operations must be performed in the last month that precedes the release.

Additionally

The amounts of taxes that were paid by entities that have lost the ability to use the exemption on purchased services, goods or works before the loss of this right and used after that in the performance of activities recognized as an object of taxation are deducted in accordance with Art. 171 and 172 in order.

An important point

It deals with sending a notification. The detachable part is provided in the form of the document approved by the order of the Ministry of Finance. It should contain a mark from the control body that it received a notification from the subject. This spine is considered an authorization document for an entrepreneur or organization. but in some cases, the tax office sets requirements for the acceptance of all documents. In particular, subjects are instructed to put papers in a special mailbox in the control body itself. In this case, you need to find out the phone number of the department that registers the received correspondence. His employees have information about the incoming documentation number. In the cases provided for in clauses 3 and 4 of the considered norm, it is allowed to send papers and notification by registered mail, using the services of mail. The day of their provision in such situations will be considered the sixth day from the date of sending the correspondence. This point needs to be taken into account and the timing of sending should be adjusted As a rule, business entities bring notification and supporting documents in person.

Article 145. Exemption from fulfillment of obligations of a taxpayer

• checked today
• code from 01/28/2020
• entered into force on 01.01.2001

There are no new revisions of the article that have not entered into force.

Compare with the revision of the article dated 01.01.2015 04.01.2011 30.09.2010 01.01.2008 23.01.2006 01.08.2004 01.01.2004 01.06.2002 01.01.2001

Organizations and individual entrepreneurs, with the exception of organizations and individual entrepreneurs applying the taxation system for agricultural producers (unified agricultural tax), have the right to be exempt from the duties of a taxpayer related to the calculation and payment of tax (hereinafter in this article - exemption), if for three preceding consecutive calendar months the sum of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs, excluding tax, did not exceed two million rubles in aggregate.

Organizations and individual entrepreneurs applying the taxation system for agricultural producers (unified agricultural tax) have the right to exemption from the duties of a taxpayer related to the calculation and payment of tax, provided that these persons transfer to the payment of the unified agricultural tax and exercise the right provided for this paragraph, in the same calendar year or provided that for the previous tax period for the unified agricultural tax the amount of income received from the sale of goods (works, services) in the implementation of types of entrepreneurial activities in respect of which the specified taxation system is applied, without tax accounting did not exceed in aggregate: 100 million rubles for 2018, 90 million rubles for 2019, 80 million rubles for 2020, 70 million rubles for 2021, 60 million rubles for 2022 and subsequent years.

The provisions of this article do not apply to organizations and individual entrepreneurs selling excisable goods within three previous consecutive calendar months, as well as to organizations specified in article 145.1 of this Code.

The exemption in accordance with paragraph 1 of this article does not apply to obligations arising in connection with the import of goods into the territory of the Russian Federation and other territories under its jurisdiction, subject to taxation in accordance with subparagraph 4 of paragraph 1 of Article 146 of this Code.

The persons referred to in paragraph 1 of clause 1 of this article, using the right to exemption, must submit the appropriate written notification and documents specified in clause 6 of this article, which confirm the right to such an exemption, to the tax authority at the place of their registration.

The persons referred to in paragraph two of clause 1 of this article, using the right to exemption, must submit an appropriate written notification to the tax authority at the place of their registration.

These documents and (or) notification shall be submitted no later than the 20th day of the month from which the right to exemption is used.

The notification form on the use of the right to exemption is approved by the Ministry of Finance of the Russian Federation.

Organizations and individual entrepreneurs referred to in paragraph one of clause 1 of this article, who have sent a notification to the tax authority on the use of the right to exemption (on the extension of the exemption period), cannot refuse this exemption before the expiration of 12 consecutive calendar months, unless the right for release will be lost by them in accordance with paragraph 5 of this article.

Organizations and individual entrepreneurs applying the taxation system for agricultural producers (unified agricultural tax), who have exercised the right to exemption, are not entitled to waive the right to exemption in the future, unless the right to exemption is lost by them in accordance with paragraph 5 of this article ...

After 12 calendar months, no later than the 20th day of the next month, organizations and individual entrepreneurs who have used the right to exemption in accordance with paragraph one of paragraph 1 of this article shall submit to the tax authorities:

• documents confirming that during the specified period of exemption, the amount of proceeds from the sale of goods (works, services), calculated in accordance with paragraph 1 of this article, excluding tax for every 3 consecutive calendar months in aggregate did not exceed 2 million rubles;
• notification of the extension of the use of the right to waiver for the next 12 calendar months or of the waiver of the use of this right.

If during the period in which the organizations and individual entrepreneurs referred to in the first paragraph of clause 1 of this article use the right to exemption, the amount of proceeds from the sale of goods (works, services) excluding tax for every 3 consecutive calendar months exceeded 2 million rubles, or if the taxpayer sold excisable goods, taxpayers, starting from the 1st day of the month in which the specified excess took place or the sale of excisable goods was carried out, and until the expiration of the exemption period, lose the right to exemption.

If during the tax period for the unified agricultural tax from an organization or individual entrepreneur applying the taxation system for agricultural producers (unified agricultural tax) and using the right to exemption, the amount of income received from the sale of goods (works, services) in the implementation of types of entrepreneurial activity, in respect of which the specified taxation system is applied, excluding tax exceeded the amount established in paragraph two of paragraph 1 of this article, such an organization or an individual entrepreneur, starting from the 1st day of the month in which such an excess took place or the sale of excisable goods was carried out, lose the right to release. Organizations and individual entrepreneurs who have lost the right to exemption are not eligible for re-exemption.

The amount of tax for the month in which the above excess took place or the sale of excisable goods was carried out is subject to restoration and payment to the budget in the prescribed manner.

If the taxpayer has not submitted the documents specified in paragraph 4 of this article (or has submitted documents containing inaccurate information), as well as if the tax authority has established that the taxpayer does not comply with the restrictions established by this paragraph and paragraphs 1 and 4 of this article, the amount of tax is subject to recovery and payment to the budget in accordance with the established procedure with the collection from the taxpayer of the corresponding amounts of tax sanctions and penalties.

The documents confirming, in accordance with paragraphs 3 and 4 of this article, the right of organizations and individual entrepreneurs specified in paragraph one of paragraph 1 of this article to exemption (extension of the exemption period) are:

• an extract from the balance sheet (submitted by organizations);
• extract from the sales book;
• an extract from the ledger of income and expenses and business transactions (submitted by individual entrepreneurs);
• the paragraph became invalid on January 1, 2015. - Federal Law of 20.04.2014 N 81-FZ.

For organizations and individual entrepreneurs who have switched from the simplified taxation system to the general taxation regime, the document confirming the right to exemption is an extract from the book of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system.

For individual entrepreneurs who have switched to the general taxation regime from the taxation system for agricultural producers (unified agricultural tax), the document confirming the right to exemption is an extract from the income and expenditure book of individual entrepreneurs applying the taxation system for agricultural producers (unified agricultural tax) ...

In the cases provided for in paragraphs 3 and 4 of this article, the taxpayer has the right to send documents and (or) notification by registered mail to the tax authority. In this case, the day of their submission to the tax authority is considered the sixth day from the date of sending a registered letter.

The amounts of tax accepted by the taxpayer for deduction in accordance with articles of this Code before he uses the right to exemption in accordance with this article for goods (works, services), including fixed assets and intangible assets acquired for carrying out operations recognized as objects taxation in accordance with this Chapter, but not used for these operations, after the taxpayer sends a notice of the use of the right to exemption, are subject to restoration in the last tax period before the commencement of the exercise of the right to exemption, and in the event that an organization or an individual entrepreneur begins to use the right to exemption provided for in this article, from the second or third month of the quarter, the recovery of tax amounts is made in the tax period from which the said persons exercise the right to exemption.

The amounts of tax paid on goods (works, services) acquired by a taxpayer who have lost the right to exemption in accordance with this article, before the loss of this right and used by the taxpayer after he has lost this right when carrying out operations recognized as objects of taxation in accordance with this chapter, are accepted for deduction in the manner prescribed by articles of this Code.

1. Organizations and individual entrepreneurs have the right to exemption from taxpayer obligations related to the calculation and payment of tax (hereinafter in this article - exemption), if for three preceding consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs excluding tax did not exceed two million rubles in aggregate. 2. The provisions of this article shall not apply to organizations and individual entrepreneurs selling excisable goods within three previous consecutive calendar months, as well as to organizations specified in article 145.1 of this Code. 3. Exemption in accordance with paragraph 1 of this article shall not apply to obligations arising in connection with the import of goods into the territory of the Russian Federation and other territories under its jurisdiction, subject to taxation in accordance with subparagraph 4 of paragraph 1 of Article 146 of this Code. Persons using the right to exemption must submit the appropriate written notification and documents specified in paragraph 6 of this article, which confirm the right to such exemption, to the tax authority at the place of their registration. The specified notice and documents are submitted no later than the 20th day of the month from which these persons exercise the right to exemption. The notification form on the use of the right to exemption is approved by the Ministry of Finance of the Russian Federation. 4. Organizations and individual entrepreneurs who have sent a notice to the tax authority on the use of the right to exemption (on the extension of the exemption period) cannot waive this exemption before the expiration of 12 consecutive calendar months, unless the right to exemption is lost by them in accordance with with paragraph 5 of this article. After 12 calendar months, no later than the 20th day of the next month, organizations and individual entrepreneurs who have used the right to exemption submit to the tax authorities: documents confirming that, during the specified exemption period, the amount of proceeds from the sale of goods (works, services), calculated in accordance with paragraph 1 of this article, excluding tax for every three consecutive calendar months in aggregate, did not exceed two million rubles; notification of the extension of the use of the right to waiver for the next 12 calendar months or of the waiver of the use of this right. 5. If during the period in which organizations and individual entrepreneurs use the right to exemption, the amount of proceeds from the sale of goods (works, services) excluding tax for every three consecutive calendar months exceeded two million rubles, or if the taxpayer sold excisable goods, taxpayers starting from the 1st day of the month in which such an excess took place or the sale of excisable goods was carried out, and until the end of the exemption period, they lose the right to exemption. The amount of tax for the month in which the above excess took place or the sale of excisable goods and (or) excisable mineral raw materials was carried out, is subject to restoration and payment to the budget in accordance with the established procedure. If the taxpayer has not submitted the documents specified in paragraph 4 of this article (or has submitted documents containing inaccurate information), as well as if the tax authority has established that the taxpayer does not comply with the restrictions established by this paragraph and paragraphs 1 and 4 of this article, the amount of tax is subject to recovery and payment to the budget in accordance with the established procedure with the collection from the taxpayer of the corresponding amounts of tax sanctions and penalties. 6. The documents confirming, in accordance with paragraphs 3 and 4 of this article, the right to exemption (extension of the exemption period) are: an extract from the balance sheet (submitted by organizations); extract from the sales book; an extract from the book of income and expenses and business transactions (submitted by individual entrepreneurs); copy of the journal of received and issued invoices. For organizations and individual entrepreneurs who have switched from the simplified taxation system to the general taxation regime, the document confirming the right to exemption is an extract from the book of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system. For individual entrepreneurs who have switched to the general taxation regime from the taxation system for agricultural producers (unified agricultural tax), the document confirming the right to exemption is an extract from the income and expenditure book of individual entrepreneurs applying the taxation system for agricultural producers (unified agricultural tax) ... 7. In the cases provided for by paragraphs 3 and 4 of this article, the taxpayer has the right to send a notification and documents to the tax authority by registered mail. In this case, the day of their submission to the tax authority is considered the sixth day from the date of sending a registered letter. 8. The amounts of tax accepted by the taxpayer for deduction in accordance with Articles 171 and 172 of this Code prior to the use of the right to exemption in accordance with this Article, for goods (works, services), including fixed assets and intangible assets acquired for implementation transactions recognized as objects of taxation in accordance with this Chapter, but not used for these transactions, after the taxpayer sends a notice on the use of the right to exemption, are subject to restoration in the last tax period before sending a notice on the use of the right to exemption by reducing tax deductions. The amounts of tax paid on goods (works, services) acquired by a taxpayer who have lost the right to exemption in accordance with this article, before the loss of this right and used by the taxpayer after he has lost this right when carrying out operations recognized as objects of taxation in accordance with this chapter, are accepted for deduction in the manner prescribed by Articles 171 and 172 of this Code.

Legal advice under Art. 145 Tax Code

Valentina Titova

article 145 nk. can't believe there is a VAT exemption. Tell me what's the catch? And how do you go over to liberation? Do I understand correctly that the revenue per month is not more than 666 tr.?

• Lawyer's answer:

  The Tax Code of the Russian Federation provides for exemption from the duties of a VAT payer in the following cases: 1) exemption of organizations and individual entrepreneurs if their proceeds from sales do not exceed a certain limit (if for three preceding consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs, excluding tax, did not exceed two million rubles in aggregate.) At the same time, the code does not indicate that the revenue in the organization must be monthly; 2) the organization must not sell excisable goods; Exemption from the duties of a VAT taxpayer is the right: 1) not to pay VAT on transactions in the domestic Russian market within 12 calendar months (clause 4 of article 145 of the Tax Code of the Russian Federation); 2) not submit a VAT return to the tax office. Taxpayers exempted from VAT are nevertheless obliged to issue invoices marked "Without VAT" by virtue of the direct indication of clause 5 of Art. 168 of the Tax Code of the Russian Federation. In addition, for its periodic confirmation, you will need an extract from the sales book, as well as a copy of the journal of received and issued invoices (clause 6 of article 145 of the Tax Code of the Russian Federation). The exemption from VAT does not apply to operations involving the import of goods into the Russian Federation and does not exempt a tax agent from the duties of a VAT tax agent (clause 3 of article 145, article 161 of the Tax Code of the Russian Federation). Therefore, even if you are exempted from the duties of a VAT taxpayer, pay tax at customs and fulfill the duties of a tax agent for operations that are provided for in Art. 161 of the Tax Code of the Russian Federation, you will have to. In accordance with paragraph 3 of Art. 145 Tax Code of the Russian Federation to obtain the right to exemption from the duties of a VAT taxpayer, it is necessary to submit a written notification and documents confirming the right to such exemption to the tax authority at the place of his registration no later than the 20th day of the month from which he uses the right to exemption ... The documents confirming in accordance with the right to exemption (extension of the exemption period) are: an extract from the balance sheet (submitted by the organization); extract from the sales book; an extract from the book of income and expenses and business transactions (submitted by individual entrepreneurs); copy of the journal of received and issued invoices. For organizations and individual entrepreneurs who have switched from the simplified taxation system to the general taxation regime, the document confirming the right to exemption is an extract from the income and expense book.

Maria Lazareva

Andrey Podryabinnikov

How to switch to the simplified tax system if you did not have time within 5 days? Please tell me! in April 2013 we opened an individual entrepreneur for cargo transportation, we have a personal gazelle. They didn't have time to switch to the simplified tax system right away, and they didn't use the IP for 3 months. In July, we began to actively work and use the current account. Tell me how to invoice for services with or without VAT? If you did not have time to switch to the simplified tax system, do we now have OSNO? Is it possible to switch to the simplified tax system, or now only from next year? If you close and reopen an individual entrepreneur to work with the simplified tax system do you need to close the account? or will it be possible to work with him with a new individual entrepreneur? I can't figure it out, my head is spinning! Thank you very much in advance!

• Only from next year, unfortunately. You close the exit IP and open a new one in a day. We did that too. If you open and close, then the account will most likely also have to be closed and opened.