The following operations are subject to inclusion of VAT. What services and operations are not subject to value added tax? What is subject to VAT and what not

In some cases, it is possible to realize the goods without VAT, however, in order to accurately determine the amount of the tax, some points in the legislation should be clarified. There is a list of operations, goods and services that may be addressed by zero bid. or intermediate percentage of 10%.

There are some products and operations that VAT are not subject to existing laws. To establish whether it is a product or a service to be taxed, you need to know whether the operation is the object of the case. Not belong to such objects of operations that are not recognized as implementing according to existing legislation.

Examples Similar operations:

• Transfer of fixed assets or NMA.
• Currency appeal.
• Provision of property by the Company's member in the amount of its initial contribution in the event of an exit of society.

There are other operations that will not be addressed because they are not recognized as an object of taxation. These include the transfer of buildings for housing, power transmission, transfer of property when privatization, transfer rights to the property of the organization's receiver, etc.

In relation to some goods and services, preferential mode is used. These include space activities, some types of transportation, the implementation of individual types of medical devices. Most socially significant goods are raised at a rate of 10%.

To answer the question of which goods are subject to VAT, it is enough to familiarize yourself with the provisions in the NK. These include all products with the exception of those who are subject to a preferential rate in 10% or complete release from the payment.

In the list of goods not subject to VAT maximum rate 20%, but, the rate on which will be 10%, includes socially significant products. The list includes children's products, medical products, educational literature.

The list of products for which is not required to pay tax, a number of medical products, activities related to shipbuilding and space, some types of transportation are included.

Services

Acquainted with full listwhich services are not subject to VAT, you can in the NK. So, VAT for a medical service, with the exception of veterinary, cosmetology, is not required to pay tax. In addition, non-reliable operations include child care in preschool institutions, sections and circles.

Ritual services, Rent, Non-Profit Services of Culture, Some Transportation, Bar Services, Medical Products, including Disabled Rehabilitation, can be purchased without paying indirect tax.

There are a number of operations not subject to VAT taxation. These include investment areas, construction of facilities for servicemen. In addition, the operations that are non-taxable VAT include the organization of the organization in which more than 80% of persons with disabilities are listed.

Also not subject to tax of charity, cinema, scientific - research, the work of the Olympic Committee.

What operations are subject to VAT

There is a list containing data which operations are subject to VAT. So, the tax is calculated in the event that the goods are implemented in the Russian Federation, while it does not fall under prefidentally category. Also, the tax is translated into the transfer of goods for their own needs.

All subjects should make payment - large companies, as well as the IP, which are used by the OSN. Also make a payment required foreign organizationswho are engaged in business in Russia.

Types of activity that are not subject to VAT

Under the Agreement, VAT is not subject to certain types of activities. These are areas of investment, as well as the construction of facilities for the military, including housing. It is also not required if the staff of the staff consists mainly from the disabled, activities are related to charity or the creation of filmmaking.

NAT is not subject to VAT IP on USN. It is important to remember that the conditions for liberation can sometimes be revised, innovations appear in this area.

According to the NK, some organizations may be released from VAT. To determine the possibility of exemption from taxation, the payer must calculate the revenue - if it is absolutely less than 2,000,000, it is possible to exemplate for a period of 1 year. At the same time, for the definition of actual revenue, three months in a row are taken.

Also, some products are not subject to maximum tax. VAT 20% of goods are not subject to the fact that the products are socially significant, it has a rate of 10%, on certain categories of services and products - 0%.

The right to liberation appears from the organization after the notification is directed and considered, which should be sent to tax service. Compulsory documents To get liberation is notification, accounting from the balance, bookkeeping books, sales.

Question answer

Often, payers appear questions on the payment of VAT for export and import operations, as well as the features of the provision of services foreign companies, Income tax accounting. It is recommended to get acquainted in advance with the answers to questions.

Imports is the import of products purchased abroad through the customs border of another country. The export difference is that the operation will be considered export for another country. VAT for import operations is calculated based on the following operations of the cost of the product value, the size of customs fees and excise taxes.

As a result, the price of goods increases. If the amount of tax, which was introduced when crossing the border, above the tax on the sale of products, the subject can compensate a part of the difference. For this you need to submit a declaration of tax service with accompanying documents to the product.

Export (export) products allows you to record VAT with a zero percentage. This means that the amount received after the sale will not be taxed, as it is made not to the internal buyer, but an overseas partner. To reimburse export tax you need to submit tax authorities Some papers are contracts with a foreign partner for supply, discharge from the bank, accompanying papers.

Provision of services to foreign firms and on the contrary

The tax base for calculating the payment is the work and provision of services, products performed on the territory of the Russian Federation. For tax calculate key Moment There will be a location of the company, precisely because, where the performer carried out activities, the rate will depend on.

If the fact is proved that the service was provided in the Russian Federation, it will be necessary to pay tax according to domestic legislation. If the territory of the service is recognized as the territory of another country, taxes are calculated under the laws of this state.

Accounting for incoming value added tax

VAT when providing services is paid almost always, with the exception some categories operations, as well as some persons using special regime. The incoming collection is formed in those who acquire anything. That is, a person is considered a payer if bought goods and receives invoices.

It is possible to extend the incoming tax if the payment was made at the time of production. The deduction can be carried out on the basis of the invoice. Calculate the amount of collection to pay to the budget can be like this - from the amount of the outgoing subtraction the amount of the incoming tax - their difference is the amount of payment.

For example, the face implements clothes. It is bought in bulk and sells to the final buyer on retail, revenue and income appears at the expense of this. A total of 500,000 goods were purchased for the period, a contribution of 20% was paid - 100,000. This tax is input. After the sale of goods during the same period, you need to pay the size of the outgoing payment into the budget. For example, goods were implemented in the amount of 200,000, the amount for payment is 40,000. It is necessary to pay 100 thousand to the budget - 40 thousand \u003d 60 thousand.

Tax should be reflected in the documents. It is prescribed in the invoice invoice. For accounting applies a nineteenth account in accounting.

Value Added Tax - one of indirect taxes RFaccounted for in the price of almost any product or service in the country.

State budget of Russia by 25% Provided by receipts from charging this tax. The fact that VAT is not subject to in Russia and what it means, let's talk in the article.

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Concept

What does this mean "not subject to VAT"? Any commercial activity On the territory of the Russian Federation, an acclaimal profit is subject to VAT - indirect taxWithdrawing a part of the cost of goods, services or work in favor of the state budget.

In the Russian Federation there are 3 VAT rates:

There is an extensive list of goods, services and works that vAT is not subject, That is, with organizations and IP, which produce such goods or providing services is not charged, and the taxpayer should not write an invoice certifying the shipment of goods or the provision of services and work.

Also, the value of VAT is not laid by a manufacturer or service provider. price Goods, services or work.

The operations not to be discussed should not be confused with operations to which the VAT rate is used in 0%.

Not subject to taxation operations, activities, services and goods are produced in the territory of the Russian Federation in relation to Russian tax residents , and VAT rate is 0% applied to export goods and services.

Thus, non-taxation, services or goods are preferential, and their list is approved government agencies RF.

Can I get tax deduction For training in a driving school? Learn right now.

Services

What services are not subject to VAT? Tax Code of the Russian Federation established list of services that are not subject to VAT. This list includes:

Operations

What operations are not subject to VAT? The following operations are not subject to VAT:

Additionally released from payment

What is not subject to VAT? VAT is not subject to the activities of individual entrepreneurs and organizations belonging to small business entities and transferred to a special tax regime simplified taxation system (USN).

Enterprises and individual entrepreneurs who have passed on the USN, pay single tax According to the schemes "Revenues" or "Revenues Minus Costs" and not pay VAT.

Also VAT is not charged with enterprises and IP, which have passed on taxation regime agriculturalmanufacturers.

The list of goods and services not subject to VAT is changing from time to time thanks to the decisions of the Government of the Russian Federation, orders and letters of ministries and other subtitle acts.

Exemption from such a tax is strictly regulated, therefore, organizations and IP, carrying out activities or operations that are not taxable VAT are controlled by tax supervision and control bodies.

VAT is one of the largest important and collections of taxes in the country. However, not all organizations and IP are recognized by taxpayers. Separate groups of goods and services for taxation of VAT do not fall. In the article, consider what VAT is subject to, and what is not.

What is the VAT? Major payers

Personal payers are considered to be faces (organizations and individuals) performing certain conditions in the process of their work. This applies to the types of activity, revenue volumes.

Some payers are exempt from the duty to accrue VAT initially due to the taxation used. It is possible to get benefit from those whose revenue does not exceed 2 million rubles for the previous 3-month period.

The following subjects do not pay VAT:

1. The organizers of the Olympic and Paralympic Games in Sochi, related to the holding of the 2020 facial football championship.
2. Subjects using preferential taxation - USN, UNVD, ESHN, PSN.
3. Released from the payment of institution and IP from the volume of revenue of no more than 2 million over the past 3 months.
4. Enterprises related to the implementation of non-invalid goods and services.
5. Participants in the project "Skolkovo".

Enterprises and IP are automatically exempt from VAT accrual in the event of preferential taxation. Such organizations and IP are entitled to specify the tax amount in the documents to implement the tax, but at the same time they should not forget to transfer to the budget and report on time. The exception is only sales within export-import operations. In such cases, VAT is transferred to the budget, regardless of the status of a subject on individual rules.

With an insufficient amount of revenue, the subjects are eligible for exemption from VAT. To confirm this feature, they provide appropriate notification and documents for confirmation to the FTS authorities.

During the year, subjects cannot be discarded during the year, unless the amount of revenue did not exceed the specified limits. It is not entitled to take advantage of such benefits and those whose activities are related to the implementation of the excise product.

Table. Tax payers

Tax object

At VAT, goods and services are recognized in tax objects that are implemented in the country. Gratuitous transfer of goods is often not the reason for the accrual of tax. In addition, tax objects include:

• construction and installation work designed for their own use;
• obtaining work or provision of services for your own needs if these operations do not reduce income tax;
• flowing goods to the customs territory of the Russian Federation.

The place of implementation for determining the object of taxation is the territory of the Russian Federation. If actions are performed outside the action of the state's jurisdiction, these goods and services are released from taxation (do not fall under it).

To confirm the fact of the implementation of certain works / provision of services within the country, a fairly concluded contract with the person who is a representative of the Russian Federation or foreign states. Documents will also be required to provide services or the transfer of goods.

What goods and services are not taxed

The list of operations that are exempt from accrual VAT is extensive. These include the transfer of property of socio-cultural and social significance, municipal and public institutions in order of privatization, operations with land plots and others.

The following operations and goods are not subject to VAT:

• implementation of a number of medical goods and services;
• food sale to children's institutions;
• protection services for children and elderly citizens;
• transportation of passengers by public transport;
• selling religious goods;
• some banking operations;
• sale of shares in the Criminal Code, Faces in Funds;
• education services, social services minors;
• performing a number of social and cultural programs;
• sale of goods or provision of services by organizations of persons with disabilities;
• services of lawyers;
• sale of scrap metal, precious metals;
• property content B. apartment houses, utility services;
• other goods and services in accordance with the provisions of the Tax Code of the Russian Federation.

In cases where the subject in the paper uses operations, both falling for taxation and exempted, requires a separate accounting to determine the tax to pay. Separate accounting is not needed if total share Taxation operations do not exceed 5% of the total revenue.

Separate accounting is intended to monitor the postformation of goods and services involved in the formation of operations released from taxation. To use further tax deduction as a result of these actions is not allowed.

Example. The company in its activities is implementing the goods taxable and non-taxable VAT. In the 2nd quarter for the organization, transport services were provided in the amount of 16520 rubles (including 2520 rubles VAT) on the delivery of a non-taxable VAT of the goods. Procurement of materials for the implementation of the taxable goods was produced in the amount of 22420 rubles, including VAT 3420 rubles. Implemented goods only 56640, incl. VAT 8640 rubles. The implementation of goods freed from taxation occurred in the amount of 20,000 rubles. What tax follows to pay on the basis of work?

1. Dt 44 - CT 60 (16520 rubles) - Transport services received on non-taxable VAT operations.

2. DT 10 - CT 60 (19 000 rubles) - the materials involved in the implementation of the taxable goods are credited.

3. DT 19 - CT 60 (3420 rubles) - VAT has been highlighted when making materials.

4. Dt 62 - CT 90-1 (20 000 rubles) - unplanable products are implemented.

5. Dt 62 - CT 90-1 (56640 rubles) - a customer VAT has been implemented.

6. Dt 90-3 - CT 68 (8640 rubles) - VAT has been highlighted during implementation.

7. CT 68 - DT 19 (5220 rubles) - payment of payment.

VAT in export-import operations

Operations under which the goods crosses the customs border of the state (importation of goods), fall under the taxation of VAT, regardless of the subject, its type of activity. In such cases, the tax is calculated by the payer independently and is listed in the budget. This provision also refers to persons on UNVD, USN and other preferential tax systems.

The product imported into the territory of the Russian Federation is subject to 0% tax. The payer independently makes the calculation of VAT, depending on the type of product, pays the tax monthly with the provision of reporting and confirming documents into controlling authorities.

The listing of VAT such as subsequently is subsequently subject to deduction, reduces the final amount of tax to pay.

Calculation of tax

On the territory of the Russian Federation there are several tax rates - 0%, 10%, 18%. The main rate is 18%, charged on goods and services not exempted from taxation.

The rate of 10% is used in relation to some types of products, the list of which is fixed in the NK. These are children's goods, printed products, common foods (milk, bread, meat, eggs, flour and others).

The importation of goods into the territory of the Russian Federation is subject to 0% at the rate. In this case, preferential taxation on such operations is not valid.

The task of this article is to help businessmen deal with what services are not subject to VAT. The list of such activities is very extensive: it is fully given in Article 149 Tax Code RF, and in this article will stop at general principles and conditions.

Service list

It is important to consider that, according to the Tax Code of the Russian Federation, subjects of entrepreneurial activities are not exempt from VAT, if their activities are aimed at making benefits to a third party. It is understood that intermediaries that implement services (goods or work) should pay tax on the general rules.

Consider the services, the implementation of which was legally released from VAT:

• for the care of the elderly, sick and disabled (the need to care must be confirmed by documents);
• in the content of children in general education institutions,
• exercising classes with minor sections, studios, circles, etc.;
• on the transport of people when this is carried out at the same rate for all;
• ritual services;
• maintenance, as well as repairs during the warranty period of the goods, if additional fees are not taken for such services;
• services for which a state or patent duty is taken;
• in the field of culture or art, if such services have non-commercial organizations;
• for servicing sea and aircraft.

This list is not exhaustive, and can change. In addition, such types of services are not subject to VAT transfer:

• operations performed by the banking institution (there is no collection here);
• on non-state provision of pensioners and insurance operations;
• services on loan as in valuable papersah and money;
• cash service;
• services provided by sanatorium resort, wellness institutions;
• services for the sale of premises and houses (residential);
• the assignment of the rights of the lender.

These operations and services are exempt from tax in the case when a license was obtained on the activity listed.

Consider certain points in more detail.

Intermediary services

In paragraph 7 of Article 149, the following is enshrined: tax exemption cannot be used if entrepreneurship is carried out in the interests of a third party and is based on a contract (including agency), commission or commission, when otherwise not provided for by the Tax Code.

Simply put, the mediator who implements preferential goods and services is obliged to pay VAT from the remuneration received.

There are exceptions here:

Services for the sale of artistic folk crafts, if their artistic dignity is recognized, and the samples passed the appropriate registration (there are no excisable goods here).

In the above cases, the tax does not need to pay both manufacturers of such goods and services and implementing intermediaries.

Public organizations of disabled

Benefits for public organizations with disabilities are provided for in paragraph 3 of Article 149 of the NC. It agreed that the operations for the sale of services, goods or work are not subject to VAT, if they are manufactured and sold by public organizations of persons with disabilities.

Moreover, in such organizations, the number of persons with disabilities or their legal representatives should not be less than eighty percent.

The same category of beneficiaries includes services for the sale of goods produced by companies, authorized capital which fully consists of deposits from public organizations with disabilities (their membership should be at least 80% percent).

In the case of these firms to exemplate from paying VAT, another series of conditions should be followed:

• the number of disabled workers in the organization should be at least fifty percent;
• the total share of disabled workers in the general payment of remuneration should be at least twenty five percent.

Starting from the first of October 2011, the specified categories also include municipal and state enterpriseswhich correspond to the criteria listed above. At the same time, the calculation of the number of employees is taken into account. This indicator is calculated for the quarter.

The list does not include persons performing work under civil law agreements, if such employees are not included in the staff; Also do not include the list of external parties.

The company has no right to use benefits when:

• the goods are excisable;
• the goods sold is included in the list of those whose implementation is not subject to exemption from the tax. Such a list is approved by the Government.

In any case, you should remember general rule: Services are subject to VAT, when the selling goods are not directly produced directly by the company itself.

Medical goods and services

There is a list of medical goods a list approved by the Government of the Russian Federation, which are not subject to VAT.

This benefit can take advantage of legal entities, and private entrepreneurs, as well as intermediaries when dealing. It is important that they all must have a relevant license. Ability to refuse OT. stipulated benefits not.

In addition to selling goods from the list, the provision is not tax medical servicesIf they are provided by organizations of medical specialization, institutions, doctors practicing individually.

Exceptions from this list: cosmetic, sanitary and epidemiological, veterinary institutions. However, if such services are funded from the budget, the inclusion of taxes on them also applies.

An organization or doctor who carries out private practice is obliged to have a license. Otherwise, the benefits are not provided.

It is impossible to refuse such benefits.

Education services

No need to pay VAT for education activities, which is carried out by non-commercial educational organizations And aims to implement educational programs, professional training or implementation of additional educational programs. The listed activity should be specified in the license. Under the categories under consideration do not fall consulting services and services for the transfer of premises.

Thus, the services in the educational sphere are exempt from tax only when they turn out to be in the direction of additional and basic education and confirmed by a permitting document (license).

In addition, as mentioned above, VAT classes with children of minor age in sections, circles, various studios, etc.

TO individual entrepreneurs and commercial organizations Tax benefits do not apply. It is impossible to refuse benefits.

Services for the provision of borrowed funds

Loan provision services both in cash and in the form of securities, including interest, are not subject to VAT. And the license is not needed for such activities.

When the company issues funds to debt, both the amount of the loan and interest accrued under the Agreement will be released from the tax.

From the use of benefits when providing such services, you can refuse if you wish.

Consider the case when the loan is issued in physical terms. The company must pay the tax on the general basis. This provision is due to the following: a commodity loan is a realization in its essence. In addition, returning this kind of loan, the loan recipient must pay VAT.

Summing up, it can be said that the list of services, in the implementation of which the benefits are provided quite wide. For each specific situation, it is better to familiarize yourself with the requirements and nuances tax legislation in advance.

VAT - just about difficult: video

Answering the question that VAT is subject to, it is necessary to pay attention to 2 aspects: whether the operation is the object of taxation of VAT and is not recognized in Art. 149 of the Tax Code. The tax object includes 4 groups of operations (clause 1 of article 146 of the Tax Code):

• implementation in the territory of the Russian Federation of goods (works, services), pledge items, the transfer of goods (works, services) on the basis of an indental or innovation, the transfer of property rights. In this case, the implementation can be both compensated and gratuitous (PP. 1, 1 Article. 146 of the Tax Code of the Russian Federation);
• transfer of goods (works, services) for their own needs, i.e. Not for the purposes of receiving with their help from third parties, but for the needs of the organization itself. Such a transfer is subject to VAT if the costs of it are not recognized for the purpose of income tax (PP. 2 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). Because they cannot be recognized by economically reasonable (Art. 252 of the Tax Code of the Russian Federation), or they are indicated among the costs not taken into account when calculating income tax (Art. 270 of the Tax Code of the Russian Federation). At the same time, the fact of transferring goods must be confirmed documented (for example, when transferring goods from one unit to another, TORG-13);
• making construction and installation work for your own consumption. This is an CMR who pays for themselves for themselves (paragraph. 3 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). But if the construction contractors are engaged in construction, and the organization acts as an investor or developer, the object of the VAT does not arise (the letter of the Ministry of Finance from 09.09.2010 No. 03-07-10 / 12);
• import of goods into the territory of the Russian Federation (paragraphs. 4 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). We are talking about the intersection of the goods of the customs border and import them into the territory of the Customs Union (paragraph. 3 of paragraph 1 of Art. 2 TC EAEP).

That VAT is not subject to

The objects that are not recognized by the implementation of VAT are not related to the object of taxation of VAT (paragraphs 1 of paragraph 2 of Art. 146, paragraph 3 of Art. 39 of the Tax Code of the Russian Federation). This is, for example:

• operations related to currency appeal, except for purposes of numismatics (PP. 1 of paragraph 3 of Art. 39 of the Tax Code of the Russian Federation);
• oS transfer intangible assets, other property by successor in the reorganization of the company (PP. 2 of paragraph 3 of Art. 39 of the Tax Code of the Russian Federation);
• the transfer of property by the participant of the economic society within its initial contribution When it exits it from society, as well as in the liquidation of society (PP. 5, paragraph 3 of Art. 39 of the Tax Code of the Russian Federation).

Other operations not subject to VAT due to the fact that they are not recognized as an object of taxation, named in paragraph 2 of Art. 146 NK RF. Among them:

• transfer of residential buildings, kindergartens, roads, power grids and other facilities to the authorities of the state-owned and local self-government (PP. 2 of paragraph 2 of Art. 146 of the Tax Code of the Russian Federation);
• transfer of property of state and municipal enterprises during privatization (PP. 3 of paragraph 2 of Art. 146 of the Tax Code of the Russian Federation);
• sales land plots and a share in them (PP. 6 p. 2 of Art. 146 of the Tax Code of the Russian Federation);
• transfer of property rights to the legal adviser of the organization (PP. 7 p. 2 of Art. 146 of the Tax Code of the Russian Federation);
• implementation of property, property rights of debtors, recognized by bankrupt (PP. 15 p. 2 Art. 146 of the Tax Code of the Russian Federation).

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

Operations not subject to taxation VAT

These are operations to implement certain types of goods and services. The goods not subject to VAT include, for example:

• medical products referred to in the approved list (approved. Decree of the Government of the Russian Federation of 30.09.2015 N 1042, paragraphs. 1 of paragraph 2 of Art. 149 of the Tax Code of the Russian Federation);
• food manufactured by catering and table educational organizations and medical institutions (PP. 5 p. 2 of Art. 149 of the Tax Code of the Russian Federation);
• residential buildings, living spaces, Shares in them (PP. 22 of paragraph 3 of Art. 149 of the Tax Code of the Russian Federation).

Are VAT services?

In order for the services to be subject to VAT, the place of their implementation, firstly, the territory of the Russian Federation should be recognized (Art. 148 of the Tax Code of the Russian Federation). And secondly, they should not be named in paragraph 2, 3 of Art. 149 of the Tax Code of the Russian Federation, where transactions are listed, not taxable VAT. In accordance with these paragraphs, the provision is exempt from taxation:

• medical services by organizations and IP leading medical activities (PP. 2 of paragraph 2 of Art. 149 of the Tax Code of the Russian Federation);
• services for the supervision and care services in preschool education organizations, for classes in circles, sections, studios (PP. 4 of paragraph 2 of Art. 149 of the Tax Code of the Russian Federation);
• repair and maintenance services of goods and household appliances in the framework of the warranty period of their operation without charging fees (PP. 13 of paragraph 2 of Art. 149 of the Tax Code of the Russian Federation);
• ritual services (PP. 8 p. 2 of Art. 149 of the Tax Code of the Russian Federation);
• services of pharmacy organizations for the manufacture of drugs, manufacturing and repair of spectacular optics (PP. 24 p. 2 of Art. 149 of the Tax Code of the Russian Federation);
• services of sanatorium-resort, wellness organizations, recreation organizations and recovery of children located on the territory of the Russian Federation (PP. 18 of paragraph 3 of Art. 149 of the Tax Code of the Russian Federation).

The list of non-taxable services is large enough, so only some of them are above.

Terms of use of exemption from VAT under Art. 149 of the Tax Code of the Russian Federation

Among the non-taxable operations are those that are conducted within the framework of licensed activities. So if the organization has no appropriate license, then it cannot be exempted from VAT (paragraph 6 of Art. 149 of the Tax Code of the Russian Federation).

Also, take advantage of the liberation under Art. 149 of the Tax Code of the Russian Federation can organizations and IP, which act in their own interests, and not in the interests of another person under the contract of the Commission, orders, etc. (paragraph 7 of Art. 149 of the Tax Code of the Russian Federation).

And one more important nuance. With the simultaneous implementation of operations that are subject to VAT and which are not subject to VAT under Art. 149 of the Tax Code of the Russian Federation, it is necessary to conduct separate accounting of some other operations (paragraph 4 of Art. 149 of the Tax Code of the Russian Federation). And also separately take into account the entrance VAT by goods, work, services used in some other operations.