Filling out VAT returns by tax agents

Tax agent – ​​tenant of state property

In accordance with paragraph 3 of Art. 161 of the Tax Code of the Russian Federation, when leasing federal property, property of constituent entities of the Russian Federation and municipal property (hereinafter we will use the general term “state property”), you become a tax agent if the lessor is:

• A body of state power and administration or a local government body.
• A body of state power and administration (local self-government) and at the same time the balance holder of this property, which is not a body of state power and administration or a local government body. In this case, as a rule, a tripartite agreement is concluded between the owner of the property represented by the relevant body (lessor), the balance holder of the property (unitary enterprise) and the tenant (Resolution of the Federal Antimonopoly Service of the Ural District dated October 21, 2008 No. F09-7682/08-S2, dated June 25. 2008 No. Ф09-4562/08-С2 (left in force by the decision of the Supreme Arbitration Court of the Russian Federation dated November 26, 2008 No. VAS-12243/08)).

It doesn't matter:

• what tax regime do you apply: general or special (see letters of the Ministry of Finance of Russia dated September 24, 2015 No. 03-07-11/54577, dated December 30, 2011 No. 03-07-14/133, dated October 5, 2011 No. 03-07- 14/96);
• whether the rent is transferred in cash or offset by the performance of work or the provision of services to the lessor (letter of the Ministry of Finance of Russia dated April 16, 2008 No. 03-07-11/147).

If you sublease state property, you must calculate and pay VAT as a tax agent - on the basis of clause 3 of Art. 161 of the Tax Code of the Russian Federation, and as a taxpayer - from the sale of services for the provision of property for sublease (letter of the Ministry of Finance of Russia dated October 18, 2012 No. 03-07-11/436).

Tax agents for VAT using a practical example in 1C: Accounting

Published 08/07/2019 11:45 Author: Administrator Who are tax agents? These are organizations that calculate and remit taxes for taxpayers. We most often encounter the concept of “tax agent” when accounting for income tax, when we withhold personal income tax from the income of individuals. But you can also be a tax agent when accounting for VAT. The best part is that your tax system doesn't matter. Even if you use the simplified tax system or UTII, then, subject to certain conditions, you will still have to take into account “someone else’s” VAT. This obligation is enshrined in Art. 161 Tax Code of the Russian Federation. Let's consider situations in which an organization becomes a tax agent for VAT:

— when leasing federal and municipal property;

— when purchasing or selling services of foreign persons;

- when selling confiscated property, treasures and other valuables;

- when transporting goods by rail in the interests of another person on the basis of commission agreements, commissions or agency agreements;

— in the absence of a transfer of ownership of the vessel within forty-five calendar days from the date of registration of the vessel in the Russian International Register of Ships;

- when selling scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys, raw animal skins, as well as waste paper in the Russian Federation (this clause applies only to the general taxation system).

The most common example is the rental or purchase of state property from the authorities, administration or local governments themselves. Let's look at it in more detail.

Let's start by setting up the program's functionality. Go to the “Administration” - “Functionality” section and check the box on the “Calculations” tab - “Organization - tax agent for VAT”.

Then we will reflect the receipt of leased municipal property from the lessor. To do this, we will create a debit entry for off-balance sheet account 001. Enter the document “Operation entered manually” in the “Operations” section.

The end of the month came, and the landlord gave us certificates of services rendered. This means you need to enter “Receipts (acts, invoices)” (section “Purchases”). Important details when filling out the document “Receipt of Services: Act” are the agreement with the municipality and the cost item. In the agreement, in addition to the number, date and name, you must check the box “The organization acts as a tax agent for the payment of VAT”, select the type of agency agreement and enter the general name for the invoice.

If you have not previously reflected such transactions, then you need to create a new cost item; in the “Type of expense” column, be sure to select “Rent of federal and municipal property.

The completed document “Receipt of Services: Act” will look like this:

When posting, movements will be created on the following accounts:

Dt 44.01 Kt 60.01 for rental cost excluding VAT

Dt 19.04 Kt 60.01 for the amount of VAT received

Dt 60.01 Kt 76.NA for the amount of accrued VAT (as a tax agent).

We will make a payment to the municipality for the rented non-residential premises; for this you need to create a “Debit from the current account”.

Please pay attention to the payment amount and VAT rate.

The document will generate the posting: Dt 60.01 Kt 51.

Let's move on to the tax agent's responsibility for registering an invoice. To perform this operation, we will use special processing:

In the window that opens, click on the “Fill” button, and then on “Run”

The information window “Invoice registration completed” should appear. The registered document can be viewed in the “Sales” - “Invoices issued” section. Let's check the correspondence of the accounts in the posting: Dt 76.NA Kt 68.32.

It’s time to pay VAT, let’s fill out the “Debit from the current account”. Pay attention to the VAT account: account 68.02 must be changed manually to 68.32 and indicate the lessor.

Also, do not forget to indicate the payer status in the payment order: 02 - tax agent.

Now let's see how our operations affected section 2.1 of the VAT Declaration.

The declaration section is filled in automatically. Pay attention to the transaction code - it must correspond to the type of transaction for which you are a tax agent.

We will also check the reflection of the invoice in section 9 “Information from the sales book”. The line with VAT from the rental of municipal property should contain the transaction type code – 06.

It should be noted that if the rental of municipal property is free of charge, then the tenant (tax agent) must calculate and pay VAT to the budget at a rate of 20/120, taking as the tax base the amount of rent calculated on the basis of market prices taking into account tax (letter from the Ministry of Finance of Russia dated 04/02/2009 No. 03-07-11/100).

Author of the article: Alina Kalendzhan

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Comments

0 Alina Kalendzhan 01/19/2021 20:26 I quote Elena:

Good afternoon. Please, when filling out an invoice from the Agent (we are the principals), an invoice appears in the purchase book from both the supplier0 and the agent (reissued). How to accept correctly

Good afternoon.
Read our articles: Commission trading in 1C: Accounting - accounting with the commission agent and Commission trading in 1C: Accounting - accounting with the principal. Quote 0 Alina Kalendzhan 01/19/2021 20:23 Quote Elena Polunina:

The article is good, but how is the account closed on April 19?

Good afternoon.
The document “Creating purchase ledger entries” generates the posting Dt 68.02 Kt 19.04. It is important that the special “Tax Agent” tab is filled out in this document. Quote 0 Elena 01/19/2021 16:55 Good afternoon. Please, when filling out an invoice from the Agent (we are the principals), in the purchase book there is an invoice from both the supplier and the agent (over-invoiced). How to accept correctly

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+3 Elena Polunina 04/28/2020 07:47 The article is good, but how is the account closed on 04/19?

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-1 Nadezhda Galkina 04/20/2020 18:33 Very useful article, thank you very much!!!

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0 Olga Shulova 10/15/2019 08:41 Quoting Eugen:

How to close 76NA? After registering the issued invoice, it will remain unlocked, you can only close it with handles...

In the document “Receipt (act, invoice)” posting Dt 60.01 Kt 76.NA After registering the invoice Dt 76.NA Kt 68.32 If the receipt document in your case does not generate a posting, then check the contract settings and the correctness of filling out the document.
The first part of the article describes important nuances Quote 0 Eugen 10/14/2019 21:15 How to close 76NA? After registering the issued invoice, it will remain unlocked, you can only close it with handles...

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+4 Ivan 08/11/2019 15:20 Very good article, thank you very much. I myself recently needed to correctly reflect such transactions, so I had to look for information on the Internet. I found it, but I didn’t know about processing and cost items.

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Update list of comments

JComments

When the tenant's agent duties do not arise

There is no need to pay “agency” VAT:

1. If the lessor is:

• government agency.

The fact is that the services provided by these institutions (including rental services) are not subject to VAT taxation (subclause 4.1, clause 2, article 146 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 17, 2014 No. 03-07-14/65191 , dated September 19, 2014 No. 03-07-14/46917, dated March 24, 2013 No. 03-07-15/12713 (sent for information and use in work by letter of the Federal Tax Service of Russia dated April 21, 2014 No. GD-4-3/7605) ;

See also the material “The Federal Tax Service reminded when the duties of an agent do not arise when renting government property.”

• balance holder of property that is not a body of state power or local government.

In such a situation, the amount of rent, including VAT, is transferred to the lessor-balance holder, who independently pays VAT to the budget (see letters of the Ministry of Finance of Russia dated May 12, 2017 No. 03-07-14/28624, dated July 7, 2016 No. 03-07-14 /39827, dated 05/06/2016 No. 03-07-11/30226, dated 12/28/2012 No. 03-07-14/121, dated 07/23/2012 No. 03-07-15/87, determination of the Constitutional Court of the Russian Federation dated 10/02/2003 No. 384-O, resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 11, 2012 No. A43-7468/2011). The balance holder pays VAT independently even if he rents it out free of charge (letter of the Ministry of Finance of Russia dated April 26, 2010 No. 03-07-11/147).

1. When renting structural elements of buildings.

Individual structural elements of buildings, such as the roof or walls, cannot be leased, since they are not independent real estate objects (clause 1 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 11, 2002 No. 66). Therefore, when providing for the use of such parts of state real estate (for example, places on the roof for installing equipment or fragments of a wall for advertising), the rules of clause 3 of Art. 161 of the Tax Code of the Russian Federation do not apply. VAT on the sale of these services is paid by state authorities or local governments (letter of the Ministry of Finance of Russia dated October 22, 2012 No. 03-07-11/442).

Tax agent – ​​buyer of treasury property

When purchasing state or municipal property, the duties of a tax agent arise only if the following conditions are simultaneously met (paragraph 2, paragraph 3, article 161 of the Tax Code of the Russian Federation):

• the seller (transferring party) is a state authority or local government authority;
• the property constitutes the treasury of the Russian Federation, a constituent entity of the Russian Federation or a municipal entity, i.e. is not assigned the right of economic management or operational management to a specific state or municipal institution (enterprise);
• This operation is recognized as an object of VAT taxation in accordance with paragraphs. 1, 2 tbsp. 146 Tax Code of the Russian Federation;
• the buyer is a legal entity or an individual entrepreneur (letters of the Ministry of Finance of Russia dated August 2, 2010 No. 03-07-14/55, dated December 14, 2009 No. 03-07-14/114). Individuals who are not engaged in entrepreneurial activities are not assigned the duties of tax agents, and VAT is paid to the budget by sellers of the specified property (decision of the Constitutional Court of the Russian Federation dated July 19, 2016 No. 1719-O (given in paragraph 14 of the Review of Legal Positions sent by a letter from the Federal Tax Service of Russia dated 12/23/2016 No. SA-4-7/ [email protected] ), letters of the Ministry of Finance of Russia dated 11/08/2012 No. 03-07-14/107, Federal Tax Service of Russia dated 07/13/2009 No. ШС-22-3/ [email protected] , Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 8, 2014 No. 17383/13).

Who can become a VAT tax agent

A tax agent (TA) can be either an organization or an individual entrepreneur.
They are entrusted with the obligation to calculate, withhold and pay tax to the budget of the Russian Federation for organizations with which the agent is bound by contractual obligations (Article 24 of the Tax Code of the Russian Federation). Their tax system has no effect on this. Let's consider the circumstances under which VAT taxes become valid (Article 161 of the Tax Code of the Russian Federation).

Results

Regardless of the taxation regime, organizations or individual entrepreneurs, when purchasing state property or leasing it, become tax agents. However, in order to acquire the status of a tax agent when making transactions with state property, it is also necessary to comply with certain conditions discussed in the article.

In what cases can an organization or individual entrepreneur be recognized as a tax agent and what obligations arise in this case, read the article “Who is recognized as a tax agent for VAT (responsibilities, nuances).”

You can learn about how a tax agent fills out a VAT return from the following articles:

• “How to correctly fill out a VAT return for a tax agent?”;
• “How can a tax agent fill out Section 2 of the VAT return correctly?”.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.