The Federal Tax Service has introduced a new format for the register of documents confirming VAT benefits

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Published: December 28, 2017

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Since 2021, there have been changes in the application of VAT benefits. Now the audit of tax returns is focused on possible risks. This means that the result of a sample of transactions for which supporting documents will be requested will not be all the supporting documents available in the register, but only some of them, the most risk-oriented ones.

• What is the register of documents confirming the application of VAT benefits?
• Sample of filling out the document

In order for the legality of the claim for VAT benefits to be verified according to this new scheme, the payer organization must provide a special register, the data from which will be considered the evidence base for the legality of this. Otherwise, the sample will not be limited, the verification will become complete and will be delayed.

We fill out the register of documents to confirm VAT benefits

“Practical Accounting”, 2021, N 3
The Tax Service is switching to a new methodology for checking VAT returns that claim tax benefits. It is based on the so-called risk-based approach. Not all preferential transactions will be subject to control, but only some of them. But only if the company, along with the declaration, submits to the inspectorate a special confirming register in the prescribed form. Otherwise, the check will be full-scale.

If an organization declares benefits in its VAT return, the tax office has the right to send requests for the submission of documents confirming this right (clause 6 of Article 88 of the Tax Code of the Russian Federation). Now companies will be able to reduce the volume of required documents.

Who can receive VAT benefits?

Let's start with special modes. The Tax Code of the Russian Federation provides for the following options:

• simplified system (STS)
• “imputation” (UTII)
• unified agricultural tax (UST)
• patent system (PSN)

Each of these modes has its own conditions for transition, but in general the criteria can be combined into the following groups:

1. Organizational form and composition of founders. For UTII and simplified tax system, the share of organizations in the authorized capital is limited to 25%. And only individual entrepreneurs can switch to the patent system.
2. Business scale. Limits are set for revenue, number of personnel and cost of fixed assets. There are also restrictions for enterprises with branches.
3. Activities. The simplified tax system provides for “forbidden” areas, for example, banking services or trade in excisable goods. You can engage in all other types of activities on a simplified basis (subject to other restrictions). For the other three special regimes, on the contrary, there are only “closed” lists of permitted areas of work.

The essence of the method

Details of the approach being implemented, as well as the forms of the necessary documents, are given in the Letter of the Federal Tax Service of Russia dated January 26, 2017 N ED-4-15 / [email protected] , sent to all territorial inspectorates.

The new verification methodology concerns declarations that reflect transactions that are not subject to taxation in accordance with paragraphs 2 and 3 of Art. 149 of the Tax Code of the Russian Federation, as well as those that claim VAT benefits (clause 1 of Article 56 of the Tax Code of the Russian Federation).

The level of tax risk is assigned by the information system of ASK "NAS-2" taking into account the results of previous audits.

Factors that determine whether the next “camera chamber” will be selective or full-scale, among other things, include:

• the presence or absence of tax violations;
• duration and regularity of VAT-exempt transactions;
• submission or failure by the company to submit a register of documents confirming the validity of the application of the benefit (the recommended form is in Appendix 1 to the Letter of the Federal Tax Service of Russia).

Based on the information about transactions contained in the register provided by the company, the tax office must request documents confirming the validity of the application of benefits. Their volume is determined for each operation code in accordance with the established algorithm (see Appendix 2 on p. 69). At least half of such documents must confirm the largest amounts.

Sample of filling out the document

The algorithm for filling out the register involves sequentially entering data into its columns. So, it is necessary:

1. indicate the full name of the company that submits the register to confirm the legality of receiving a VAT tax benefit.
2. In the line “for the quarter” enter the tax period in which the VAT return with the non-taxable amounts contributed is submitted.
3. in the “operation code” column, indicate the coding in accordance with the classifier.
4. in the “type of transaction” column, reflect the type of non-taxable transaction, i.e. designation of the line of activity for which the benefit is required.
5. indicate the counterparty with whom the transaction was carried out. At the same time, the name of the partner’s organization, INN, KPP, and amount are indicated.
6. In the “documents confirming validity” column, enter all the data from contracts and invoices that are the basis for the operation.

Thus, the register is required to conduct a tax audit under the new system.

Documents from it are requested by the tax inspector selectively, in the legally specified quantity, i.e. the audit does not affect absolutely all aspects of preferential activities.

The organization, for its part, must be ready to provide the necessary documents to the tax office at any time upon request to confirm the legality of the declared VAT benefits.

The data in the register must be complete, authentic and verifiable.

Dear readers, the information in the article may be out of date, please take advantage of a free consultation by calling:

• Moscow.
• Saint Petersburg.
• Other regions of the Russian Federation.

zakonguru.com

About the “camera room” of the VAT return with preferential transactions

Author: Lugovaya N. N. , expert of the information and reference system “Ayudar Info”

How does the tax authority check the validity of VAT benefits? What volume of documents is required? What guides this? The reader must have guessed that this consultation will focus on explanations for conducting desk audits of VAT returns that reflect transactions that are not subject to taxation (clauses 2, 3 of Article 149 of the Tax Code of the Russian Federation). The Federal Tax Service brought them to lower inspections by Letter dated January 26, 2017 No. ED-4-15/ [email protected] By the way, let us remind you: on the topic of VAT benefits (with reference to the indicated letter from the Federal Tax Service) we discussed in the consultation of A. M. Rabinovich “What What is the VAT benefit: is this the end of the controversy? We recommend reading the materials (as they complement each other) in pairs.

Who can claim VAT exemption

As Article 145 of the Tax Code of the Russian Federation says, to be exempt from VAT, individual entrepreneurs and enterprises must meet the following criteria:

• at least 3 months have passed since registration with the state;
• excluding VAT, the company’s profit for 3 months amounted to no more than 2 million rubles;
• goods subject to excise duty are not used in sales, or when working with them, separate records are kept in excisable and non-excise categories.

Attention! It should be noted that the Ministry of Finance believes that the final amount of revenue must be calculated with full accounting of sales of goods, both excisable and non-excise, as well as transactions that are not recognized as objects of VAT and are not subject to this type of tax.

Recommendations for preferential transactions

According to tax legislation (clause 6 of article 88 of the Tax Code of the Russian Federation), auditors have the right to control benefits, but (!) only those that fall under the concept of “ tax benefit” , taking into account clause 1 of art. 56 of the Tax Code of the Russian Federation and the position of the Plenum of the Supreme Arbitration Court, set out in paragraph 14 of Resolution No. 33 of May 30, 2014. This applies, for example, to school canteens, organizations of the disabled, bar associations, etc. (Article 149 of the Tax Code of the Russian Federation) - these persons do not pay VAT from sale, and inspectors have the right to demand documents and explanations from them.

We compile a register of documents confirming the validity of the application of benefits

In accordance with the Recommendations, “beneficiaries” provide explanations in the form of a register of documents confirming the validity of the application of the benefit (Appendix 1 to the Letter of the Federal Tax Service of Russia No. ED-4-15 / [email protected] ).

The procedure for requesting such documents is the same for all categories of taxpayers, regardless of their membership in a tax risk group. Let us remind you that the level of tax risk is assigned by the information system of ASK “NAS-2”, taking into account the results of previous audits (Letter of the Federal Tax Service of Russia dated 06/03/2016 No. ED-4-15 / [email protected] ). There are three groups:

taxpayers with low tax risk - they conduct real financial and economic activities, fulfill their tax obligations to the budget in a timely manner and in full, have appropriate resources (assets), their activities can be checked by scheduled on-site tax control;

taxpayers with a high tax risk - they have the characteristics of an organization used to obtain unjustified tax benefits, including by third parties, do not have sufficient resources (assets) to conduct relevant activities, do not fulfill their tax obligations (fulfill in the minimum amount);

taxpayers with average tax risk – the remaining (not included in groups with high or low tax risk) taxpayers.

Example 1.

An educational institution provides paid educational services, which, in accordance with paragraphs. 14 paragraph 2 art. 149 of the Tax Code of the Russian Federation are exempt from VAT. The educational institution does not carry out transactions subject to VAT.

Income from the provision of educational services for the first quarter is reflected in section. 7 of the VAT tax return according to the corresponding transaction code (1010245 - column 1) in the amount of RUB 156,800,000. (column 2).

In response to the tax authorities’ demand for explanations about preferential transactions, the institution submitted a register in the form recommended by the Federal Tax Service.

Number of documents listed in the register:

– by main type of education – 12;

– for additional education – 15;

– for advanced training – 20.

Operation code

Including:

Amount of non-taxable transactions by type reflected in the tax return

Contractor's name

TIN

checkpoint

Documents confirming the validity of the application of benefits

type (group, direction) of non-taxable transaction

Type of document (agreement, payment order, etc.)

date

Transaction amount, rub.

1010245 (sales of services in the field of education)

Documentary confirmation of VAT benefits

Since 2021, there have been changes in the application of VAT benefits. Now the audit of tax returns is focused on possible risks. This means that the result of a sample of transactions for which supporting documents will be requested will not be all the supporting documents available in the register, but only some of them, the most risk-oriented ones.

• 8 –Regions
• +7 –Moscow
• +7 –Saint Petersburg

In order for the legality of the claim for VAT benefits to be verified according to this new scheme, the payer organization must provide a special register, the data from which will be considered the evidence base for the legality of this. Otherwise, the sample will not be limited, the verification will become complete and will be delayed.

What is the register of documents confirming the application of VAT benefits?

Value added tax benefits are provided for certain transactions. These include the sale of a certain group of goods (for example, medicines), transportation of citizens, and trade in scrap metal. A detailed list of groups of activities for which benefits are provided is reflected in Art. 149 of the Tax Code of the Russian Federation.

When a company submits a VAT return to the tax office and reflects the presence of non-taxable transactions, inspectors have the right to require confirmation.

This condition is contained in Art. 88 Tax Code of the Russian Federation. Evidence includes licenses, contracts, invoices.

The register of documents confirming the right to receive a VAT benefit is a table, the columns of which reflect the following information:

• benefit code in accordance with the order of the Department of Internal Affairs of the Ministry of Internal Affairs of the Russian Federation No. ММВ-7-3-558 dated October 29, 2014. This code is the same code that is indicated in the seventh section of the VAT tax return;
• type of operation;
• transaction amount (non-taxable total amount for all preferential transactions of the organization);
• type of document that confirms the VAT benefit. Most often, such documents are an agreement or a payment order;
• details of supporting documents: date and number, its amount;
• full name of the counterparty, his details (TIN and KPP).

Thus, the organization is obliged to provide the tax inspector with a register of documents confirming the VAT benefit. Also, the employee of the organization must attach to the register all forms of standard agreements that were used when carrying out preferential transactions with counterparties.

After this, tax officials will conduct a sample, upon which the taxpayer will be asked for specific supporting documents from the register.

The tax inspector has the right to demand the provision of no more than 40% of the total number of documents listed in the register. At the same time, the number of requested documents should not exceed 500. If there are less than 30 documents in the register for any transaction, the request for provision will apply to all of them.

A sample document can be downloaded from this link.

Full information about the tax when renting out an apartment in our article.

Are you looking for a profitable mortgage program for yourself? You will find an interesting option here.

General conditions for applying benefits

The conditions established for all firms and entrepreneurs are as follows:

1. If a company conducts activities that are subject to licensing, and it has the opportunity to use the benefit, then it must have a license.

If there is no such license, then the company must pay VAT as usual. In this case, she does not have the right to a benefit (Clause 6, Article 149 of the Tax Code of the Russian Federation).

According to tax inspectors, the company loses the right to benefits from the day the license expires.

However, judges decide this issue not so clearly. Often, a company submits the necessary documents to the licensing authority in advance. As a result, the Supreme Arbitration Court of the Russian Federation indicated that if a company, for reasons beyond its control, did not receive a license, but taking into account the social importance of its activities continued to provide services to the population, it does not lose the right to the benefit (Definition dated January 31, 2008 N 1209/ 08).

Please note: if the company does not re-register the license before the expiration of the license, it is deprived of the right to the benefit (Resolution of the Appellate Instance of the Arbitration Court of the Perm Region dated April 18, 2006 N A50-48644/2005-A5).

Thus, in order to avoid problems with the tax authorities, we advise you to renew your license without waiting for its validity to expire.

2. If, in addition to the preferential one, the company is engaged in other activities, it must keep separate records of transactions subject to and not subject to VAT.

What additional conditions are established for companies and entrepreneurs, read in the situation “Features of the application of basic VAT benefits.”

What does a company face if it uses the benefit unlawfully? The Tax Code does not establish special liability for this.

However, if during an audit the tax office discovers that you have used the benefit unlawfully, it may fine you.

Fine - 20% of the unpaid tax amount (Article 122 of the Tax Code of the Russian Federation). In addition, you will have to pay the underpaid tax and penalties to the budget.

Please note: even using benefits, you will be required to:

— issue invoices to customers, as well as maintain books of purchases and sales, journals of received and issued invoices;

— submit a VAT return to the tax office.

Accountants of companies using the exemption issue invoices without allocating tax amounts. At the same time, an inscription is made on them or a stamp is placed “Without tax (VAT)” (Clause 5 of Article 168 of the Tax Code of the Russian Federation).

If the accountant mistakenly did not write “Excluding tax (VAT)” on the invoice, but highlighted the tax amount as a separate line, the company will have to transfer this amount to the budget. This is established in paragraph 5 of Art. 173 Tax Code.

Example. Medservice LLC provides medical services that are not subject to VAT. In invoices accountant.

The client was provided with medical services in the amount of RUB 5,900. and an invoice was issued.

In the issued invoice, the Medservice accountant mistakenly indicated the amount of VAT - 900 rubles.

In this situation, 900 rubles. the company will have to transfer it to the budget.

In some cases, it is not necessary to issue invoices. Transactions that are not issued with invoices include:

— operations for the sale of securities (except for brokerage and intermediary services);

— operations (not subject to taxation according to Article 149 of the Tax Code of the Russian Federation) performed by banks, insurance organizations and non-state pension funds.

Information about transactions exempt from tax is reflected in the VAT return in section. 9 “Transactions not subject to taxation (exempt from taxation)…”.

Please note: each preferential transaction is assigned its own code, which must be indicated in the declaration.