VAT payers and non-payers, do not rush to refuse invoices. Who is not a VAT payer? The organization is not a VAT payer

Beauty 19.08.2024

Beauty

Who is required to pay VAT? First of all, organizations and individual entrepreneurs are required to pay VAT under the general taxation system. VAT for organizations using the simplified tax system. Tax agents and VAT.

Organizations on OSNO

First of all, organizations and individual entrepreneurs are required to pay VAT under the general taxation system. Every quarter, such companies submit VAT reports, and since 2014 this must be done electronically via the Internet. The Kontur.Extern system helps to cope with this task. Everything is simple in Externa - just come in and start working. The extern will review your report before submitting and point out formatting errors if any. Even if you are not at the computer, the system will notify you about the status of the report via SMS.

Organizations combining UTII and OSN

If a company combines UTII and the general taxation regime, the income it receives from activities on the “imputed” basis is not subject to VAT. In order not to pay tax, it is necessary to keep separate VAT records for OSN and UTII, observing the following conditions:

if, for activities under UTII, an organization or individual entrepreneur buys goods (services) with VAT, then the amount of VAT must be taken into account in the cost of these goods (including fixed assets and intangible assets);
If, for activities on the OSN, an organization or individual entrepreneur purchases goods (services) with VAT, then the amount of VAT is deducted in accordance with the Tax Code of the Russian Federation.

But there are some costs for which it is impossible to separately account for VAT for UTII and VAT for OSN. Such costs include, for example, office rent or utility bills. In this case, the amount of “input” VAT should be distributed in proportion to how these goods (services) are used in each type of activity.

Also, do not forget to submit a VAT return and pay tax every month, no later than the 25th day of the month following the reporting quarter.

VAT for organizations using the simplified tax system

Entrepreneurs using the simplified tax system are exempt from paying a number of taxes: in particular, organizations do not pay profit tax and VAT, and individual entrepreneurs do not pay personal income tax and property tax. But there are still a number of exceptions in which LLCs and individual entrepreneurs using the simplified tax system are required to pay VAT:

when importing goods into the territory of the Russian Federation;
if the taxpayer issues an invoice that includes VAT;
when carrying out operations under a joint activity agreement or a property trust management agreement on the territory of Russia.

In these situations, it is necessary to pay VAT and submit a VAT return.

If the counterparty (supplier) indicates VAT on the simplified tax system in the invoice, then the recipient of the goods on the simplified tax system can safely pay this invoice, since VAT in this case is the supplier’s tax. A buyer using the simplified tax system (regardless of the taxation option) is not required to pay tax and submit a VAT return. Goods purchased with VAT must be sold excluding VAT.

Organizations on the simplified tax system, UTII, patent, which issued an invoice to the buyer with VAT

Organizations and entrepreneurs using the simplified tax system are not required to pay VAT, but sometimes they are faced with a buyer’s request to issue an invoice with VAT. This is not prohibited, but then you will need to pay this amount of VAT and submit a declaration. This can only be done electronically.

Tax agents

VAT tax agents are required to pay value added tax to the budget and submit a declaration. The duties of a tax agent can also be performed by companies in special regimes.

purchased goods (services) from foreign companies that are not registered for tax purposes in the Russian Federation;
sells goods (services) of foreign companies that are not registered in Russia under intermediary agreements;
rents or buys state property;
buys property of a bankrupt, etc. (less common cases are described in).

Intermediaries are required to keep a log of invoices

Those agents and commission agents who apply special tax regimes and sell goods (services) of a principal registered under the OSN are required to keep a log of invoices received and issued. These journals must be submitted to the tax office electronically. Reporting in this way must be done no later than the 20th day of the month following the reporting quarter.

If a company works under intermediary agreements with a foreign company that is not registered in the Russian Federation, then it is obliged to send an accounting log received and issued invoices together with the VAT declaration in electronic form.

To make sure that you have submitted all reports and paid all necessary taxes, use the Kontur.Extern online service to request an official reconciliation report with the tax office, which will reflect all the information about your mutual settlements, submitted declarations and payments credited to the budget.

Or international organizations, as well as their branches and representative offices.

Classification by objects of taxation

All VAT taxpayers can be divided into two groups: those who pay tax on domestic transactions and when importing goods produced outside of Russia.

Internal Operations

Russian organizations and individual entrepreneurs are required to pay value added tax and report on it if we are talking about the following objects of taxation:

selling goods, providing services or performing certain works;
free transfer of ownership rights to goods and services;
performing construction and installation work for one’s own needs.

For operations that are not sales (for example, making a contribution to the authorized capital), when selling plots of land, exporting goods and some other VAT is not transferred.

Depending on the type of product, the VAT rate can be 18% (default), 10% and 0% for some preferential goods specified in the Tax Code.

Import of goods from abroad

When importing goods purchased by a company abroad into Russian territory, you will need to pay VAT at customs. The peculiarities of paying VAT in this case will be that it is collected both as a regular tax and as a customs payment.

In this case, VAT payers must be guided by the norms of customs law. VAT in this case is paid before or at the time of acceptance of the customs declaration.

This means that the tax payment deadlines differ from the standard ones.

According to the norms of the current Tax Code, when importing goods into Russian territory, you do not have to pay VAT:

if we are talking about goods from the list of Article 150 of the Tax Code (these are printed publications for libraries, rough diamonds, some components and medical supplies);
in case of import of goods from the territory of Belarus.

Government organizations

According to the current version of the Tax Code (Article 143), government organizations are not listed as VAT payers.

But under certain conditions, state/municipal institutions are recognized as payers of this tax:

it acts as an independent economic entity, and does not work on behalf of a public legal entity;
performs any actions in his own interests.

The Supreme Arbitration Court adheres to this position.

The influence of the form of ownership on the payment of VAT

When organizing their business, companies can choose one of the forms of ownership within which economic activity will be conducted.

The main formats are LLC, OJSC and CJSC. Of course, the organizational and legal form significantly influences the activities of the organization and the methods of distribution of profits between the founders and shareholders. But as for the need to transfer VAT to the budget, the form of ownership does not affect the tax exemption or the rules for its payment.

All organizations that are subject to the general taxation system, regardless of their form of ownership, are recognized as VAT payers.

They are required to include VAT in the cost of goods shipped and services sold and transfer it to the budget. If the incoming VAT (received in invoices from partners) exceeded the outgoing VAT (invoiced in favor of customers), then the organization may not pay VAT and receive reimbursement of costs from the budget.

Taxation and VAT form

The form of taxation most directly affects the need to pay VAT or exemption from this tax. If a company is not interested in paying VAT and meets the basic conditions for switching to a special regime (in terms of profit, average headcount, share of other legal entities, etc.), then it has the right to switch to one of them.

Among the special modes that an organization can choose are:

simplified taxation system or simplified taxation system;
Unified agricultural tax – special regime for agricultural producers;
UTII is a special regime that applies to a limited range of activities (domestic services, road transportation, retail trade, advertising services, etc.).

Companies under special regimes are exempt from paying “internal” VAT (with some exceptions).

Grounds for VAT exemption

According to Tax legislation, only organizations on OSNO pay VAT. But if an organization in a special regime issues an invoice with allocated VAT, then it is automatically included in its payers and is obliged to submit a VAT return within the established time frame.

Also, the rule for exempting organizations from VAT does not apply to operations:

on the import of goods into Russian territory;
for the sale of excisable goods;
under a joint activity agreement;
under an agreement on trust management of property on Russian territory.

At the same time, despite receiving the status of a VAT payer in the above cases, the company does not receive the right to VAT compensation from the budget under a special regime.

Organizations on OSNO can receive an exemption from VAT in the following cases:

if their total revenue from sales of goods and services did not exceed three months
on export operations;
for transactions that are not recognized as objects of taxation or are not subject to VAT (Articles 149, 146 of the Tax Code).

The simplified taxation system and the general tax regime are mutually exclusive in relation to each other. This means that the company cannot simultaneously work on the simplified tax system and the OSNO. She can choose one of these modes and submit a notice of transition to a simplified tax regime, subject to compliance with the requirements for the taxpayer.

Thus, management must decide for itself which option is more profitable: working with VAT or obtaining an exemption from it.

If the main circle of the organization’s clients are legal entities with large turnover, then working under the general regime with VAT is justified.

Organizations have the right to combine UTII, Unified Agricultural Tax and STS/OSNO in their work. If a company combines one of the special regimes and OSNO, then it can receive VAT exemption only in relation to income from UTII or Unified Agricultural Tax. At the same time, her responsibilities include maintaining separate records of business transactions.

For example, an organization is engaged in the production and retail trade of household goods. As for trade, this activity has been transferred to UTII, while production does not fall under the requirements of this regime. A company can receive an exemption from VAT only in the trading part, subject to maintaining separate records of profits received on OSNO and UTII.

Rules for individual entrepreneurs

In what cases? Individual entrepreneurs are recognized as VAT payers if they apply the general taxation regime. Entrepreneurs who do not have the status of a legal entity do not have any benefits or concessions in terms of calculation, applicable tax rate, or VAT reporting.

In what cases do they not pay?

Entrepreneurs do not pay VAT:

based on revenue received through the simplified tax system, UTII, unified agricultural tax or PSN;
with revenue within 2 million rubles. per quarter on OSNO.

Tax consequences for individual entrepreneurs under special regimes occur when issuing an invoice with allocated VAT.

Features for individuals

The Tax Code defines as VAT payers organizations, entrepreneurs and persons moving goods across the border of the Customs Union. Individuals are not included in this list; therefore, they do not have to pay VAT or report on this tax.

Tax authorities can add additional VAT if an individual was actually engaged in entrepreneurial activity, but did not take measures to legalize it and can be recognized as a VAT payer. Not only does an individual face prosecution for illegal business, but he may also be charged additional taxes (including VAT), penalties and late fees.

For example, an individual rented out premises for a long time and systematically received a profit for it. In this case, the courts may recognize him as a VAT payer.

But if an individual sells non-residential or commercial premises to a legal entity, it does not become a VAT payer.

After all, this activity was not of a regular nature, and the premises were not used by him for profit.

In the course of conducting financial and economic activities, one of the important and widespread taxes is VAT. To properly maintain accounting records, it is necessary to understand which of the business entities is a VAT payer, in what case to pay it and who is exempt from paying it.

Both individual entrepreneurs and organizations act as VAT taxpayers on the basis of the Tax Code of the Russian Federation, Art. 143.

Russian, as well as foreign and international legal entities, including those with branches and representative offices of these organizations that were created on the territory of the Russian Federation (according to the Tax Code of the Russian Federation, Article 11), will act as taxpayer organizations.

These organizations can operate through their separate divisions, which were created separately from the main structure and in another territory, having their own workplaces for personnel. In this case, the parent organization will act as the VAT taxpayer, and its separate divisions will act as its representative and issue and receive invoices on behalf of the taxpayer.

State bodies (municipal), acting as legal entities, will also act as payers of value added tax for business transactions carried out, for which they act as an independent entity. At the same time, they are not VAT payers when performing the function of a public legal entity or act on its behalf (in accordance with the Civil Code of the Russian Federation, Article 125).

Public legal entities are not included in the VAT payers described in the Tax Code of the Russian Federation, Art. 143. Also on the basis of the resolution of the plenum of the Supreme Arbitration Court of the Russian Federation No. 33 clause 1, dated 05/30/2014, letters of the Federal Tax Service No. ШС-22-3/562 dated 07/13/2009 and the Ministry of Finance of the Russian Federation No. 03-07-11/616 dated 12/07/2007 .

Taxpayers who are registered with the tax authorities of the Russian Federation are required to calculate and pay taxes, as well as provide reporting independently.

Along with this, in certain cases, the above functions are assigned to the tax agent if he performs the following actions:

Goods (services, works) are purchased from a foreign person who is not registered for tax purposes in the Russian Federation (according to the Tax Code of the Russian Federation, Article 161, paragraphs 1, 2).
Rented by state property (municipal) - on the basis of the Tax Code of the Russian Federation, Art. 161, paragraph 3.
When selling confiscated, unmanaged property (and other things), if acting as an authorized person (according to the Tax Code of the Russian Federation, Article 161, paragraph 4).
When purchasing government property (in accordance with the Tax Code of the Russian Federation, Article 161, clause 3, 2nd paragraph).
Previously it was: in the case of acquisition of debtors’ property, as well as property rights of the debtor’s (bankrupt) organization. This condition was valid until January 1, 2015; at this time, such an obligation is excluded!
In the case of the sale of goods (services, works and property rights) to foreign persons who are not registered in the Russian Federation for tax purposes, on the basis of an intermediary agreement (in accordance with the Tax Code of the Russian Federation, Article 161, paragraph 5).
In the event that, from the moment of transfer of ownership of the vessel transferred to the customer from the taxpayer, registration in the Russian International Register of Ships was not carried out within 45 days (according to the Tax Code of the Russian Federation, Article 161, clause 6).

Are not VAT payers

Russian citizens (individuals) and foreign citizens are not VAT payers (in accordance with letter of the Ministry of Finance of the Russian Federation No. 03-07-14/76 dated July 31, 2012). Lawyers and notaries in private practice also qualify as defaulters, due to the fact that they are not individual entrepreneurs (in accordance with letter of the Ministry of Finance of the Russian Federation No. 03-07-14/76 dated July 31, 2012.

Individual entrepreneurs and organizations that apply special tax regimes, such as the Unified Agricultural Tax, the simplified tax system, the UTII, the Patent are not recognized as VAT payers (based on the Tax Code of the Russian Federation: Article 346.26, clause 4, Article 346.1, clause 3, Article 346.11, clause 2, art. 346.43, clause 11).

Along with this, under certain conditions, these categories of taxpayers pay tax, provided:

If the goods are imported into the territory of the Russian Federation.
In the case of issuing invoices to other organizations with the allocation of VAT (Tax Code of the Russian Federation, Article 173, clause 5.clause 1).
If the payer acts as a tax agent, on the basis of the Tax Code of the Russian Federation, Art. 161.

Let us note that organizations applying special tax regimes are required to pay VAT if they are parts of a partnership that conducts common affairs as a concessionaire or with the participation of a trustee.

Who is exempt from VAT payer obligations?

All managers want to reduce the tax burden on business. All good leaders use legal means to do this. These methods include VAT exemption.

For the first time in its existence, the Tax Code of the Russian Federation provides for the possibility of exempting legal entities and individuals from VAT.

In order to receive VAT exemption, two conditions must be met.

The first condition is associated with a limitation on the amount of revenue that the company received over the previous three months.

The second condition is that the VAT payer must not have sold excisable goods in the previous three months.

Since the beginning of 2006, the maximum amount of revenue from goods or services sold (excluding VAT), which makes it possible to use the exemption, is 2 million rubles. This amount includes proceeds from the sale of goods that are taxed and which are not taxed, revenue that was received in money or in another form, for example, securities, even if the goods were sold not on the territory of the Russian Federation.

When making calculations, you need to take into account the fact that revenue is calculated not for a quarter, but for any 3 months that run in direct sequence.

What is not taken into account when calculating the amount of revenue?

When determining the amount of revenue, the following are not taken into account:

Revenue that was received from the sale of goods as a result of activities that are subject to UTII;
Amounts of money, which include funds that were received as sanctions if the terms of contracts involving the transfer of ownership of goods were not fulfilled or were improperly fulfilled;
Revenue received from the sale of goods free of charge;
Operations carried out by tax agents in accordance with Art. 161 of the Tax Code of the Russian Federation, etc.

When a taxpayer is exempt from VAT and has no revenue for a specific period of time, various controversial issues may arise. The inspector will refuse to accept the notice, citing the fact that in order to obtain an exemption, the presence of proceeds is mandatory. But it should be noted that the Tax Code of the Russian Federation does not contain such a condition on the mandatory availability of revenue. There is only one restriction, which is that the proceeds from the sale do not exceed the limit.

In this case, the taxpayer has the right to send the notice and other documents by mail. The day on which the documents are submitted to the tax authority is the sixth day from the day the taxpayer sent the registered letter.

The second condition for using the exemption is the absence of sales of excisable goods in the previous three months. It is worth noting that excisable goods include alcohol, beer, tobacco products, cars, gasoline for cars and other goods. But the restriction applies only to revenue from the sale of excisable products. Organizations that carry out several types of activities, one of which is aimed at selling excisable goods, if there is separate accounting, can also be exempt from VAT.

Definition

Value added tax (VAT) is on surplus (added) value arising in the process of creating goods, works, and services. The tax is paid as products are sold (work is performed, services are provided) or advance payment is received from the buyer. The calculation and payment of tax are regulated by Chapter 21 of the Tax Code of the Russian Federation.

VAT payers, tax rate

VAT payers are organizations, individual entrepreneurs, as well as persons recognized as taxpayers in connection with the movement of goods across the customs border of the Customs Union.

Currently, the basic VAT rate in the Russian Federation is 18%. However, for some food products and goods for children there is a reduced rate of 10%, and for exported goods there is actually no rate - a rate of 0% (however, the concepts of “exemption from tax” and “taxation at a rate of 0%” should not be confused - these are different cases).

Tax calculation

Features of VAT calculation

Value added tax is one of the most difficult taxes to calculate and difficult for government administration. This is due to the fact that VAT is an indirect tax. This means that it is paid by the organization from the funds it receives from the buyer (VAT is included in the price of the product). Moreover, in order to avoid double taxation of added value, buyers of raw materials, supplies, and services submit the tax paid as part of the purchase price as a deduction. And after the creation and sale of their product, they again calculate VAT and withhold it from the buyer. As a result, the final buyer becomes the final payer of the entire VAT amount - usually citizens of the Russian Federation. And in the case of exporting goods outside of Russia (Customs Union), no one pays VAT; the tax already paid is returned to the selling organizations after a special procedure for documenting the fact of export.

The tax calculation process is complicated by benefits and different rates. Despite the enormous economic importance of the tax, the complexity of its calculation and payment/reimbursement makes VAT one of the most “criminal” and problematic taxes for an accountant - it is illegally reimbursed from the budget of a fly-by-night company, and accountants of respectable enterprises have to prove their right to receive the deduction.

VAT is not an invention of the Russian tax system. Value added tax exists in most developed countries of the world; only the tax rates differ (in the Russian Federation it is one of the lowest).

For more information about value added tax, the rules for calculating it, and preparing a declaration, read the articles in the "" section.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Value added tax (VAT): details for an accountant

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Review of letters from the Ministry of Finance of the Russian Federation for August 2018
An agent calculating and paying value added tax is recognized as a subagent who carries out calculations... taxation with value added tax on the territory of the Russian Federation and is subject to value added tax in... such a Russian organization does not incur value added tax. At the same time, taxation with value added tax... the validity of the application of a zero rate of value added tax by the committent has been confirmed, foreign currency...
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Value added tax. In this regard, these transactions are subject to taxation with value added tax... route), exempt from value added tax, the concession grantor's fee for the concession... for the concessionaire's value added tax is not included. At the same time, the amounts of value added tax on... transactions subject to value added tax. Therefore, deduct the value added tax presented by the seller...
Review of letters from the Ministry of Finance of the Russian Federation for February 2018
They are subject to taxation by value added tax on the territory of the Russian Federation... value added tax, presented by suppliers of goods (works, services) to persons who are not taxpayers of value added tax... value added tax. In case of failure to submit the specified documents within the established 180-day period, value added tax... exemption from the obligation to pay value added tax, the provisions of the Convention between...
Review of letters from the Ministry of Finance of the Russian Federation for May 2019
Free of charge, for the purposes of taxation with value added tax, you should use the methods established by the chapter... intended for implementation, the zero rate of value added tax is applied in the presence of documents provided for... of the Russian Federation and municipal property value added tax is calculated and withheld from the income ... which rent such property, the payment of value added tax must be made by these organizations. Letter...
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Review of letters from the Ministry of Finance of the Russian Federation for September 2018
Simplified taxation system, subject to value added tax. Letter dated September 7, 2018 ... apartment building are exempt from value added tax only if such ... authority is subject to value added tax in the generally established manner. In this case, the amounts of value added tax presented by the specified..., then the obligation to pay value added tax in relation to the services provided by the foreign organization...
Review of letters from the Ministry of Finance of the Russian Federation for July 2018
Value added tax when returning goods by individuals who are not taxpayers of value added tax, ... the amount of value added tax billed (registered) by sellers, for the purpose of determining the amount of value added tax, ... exemption from taxation is provided on the added value of operations for the sale of bullion... an obligation arises to pay value added tax in the generally established manner. Simultaneously...
Review of letters from the Ministry of Finance of the Russian Federation for May 2018
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Review of letters from the Ministry of Finance of the Russian Federation for January 2018
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