From January 1, 2021, bankrupts will be exempt from VAT

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Do you work as an accountant in an organization (for an entrepreneur) that applies a general taxation regime, the company’s turnover is small (up to 2 million rubles per quarter), and among its counterparties there are mainly special regimes? But for some reason you cannot switch to a simplified system, for example because the share of participation of other companies in your organization is more than 25% (Subclause 14, clause 3, Article 346.12 of the Tax Code of the Russian Federation)? You have a completely legal way to get rid of VAT for at least a year - get an exemption from it (Article 145 of the Tax Code of the Russian Federation). Many people are aware of this possibility, but when it comes to applying the exemption, various questions inevitably arise.

What is the beauty of liberation?

For 12 calendar months (they begin to flow from the month in which you notified your Federal Tax Service of your desire to receive an exemption), you will not have to : - charge and pay VAT on transactions in the domestic Russian market. And “input” VAT on purchased goods (works, services) is included in their cost; — issue advance invoices and those invoices that you issue for yourself in one copy (for example, when performing construction and installation work); — submit tax returns (Decision of the Supreme Arbitration Court of the Russian Federation dated February 13, 2003 N 10462/02; Letter of the Federal Tax Service of Russia for Moscow dated November 17, 2009 N 16-15/120379).

What will liberation not save you from?

You will have to pay VAT : - when importing goods (Clause 3 of Article 145, paragraph 4 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation); - when performing the duties of a tax agent for VAT (for example, when leasing state or municipal property) (Article 161 of the Tax Code of the Russian Federation). In addition, despite the exemption, you will have to: - issue shipping invoices to customers in which VAT is not allocated and the note “Without tax (VAT)” is made (Clause 5 of Article 168 of the Tax Code of the Russian Federation). Ignoring this requirement for at least one quarter is fraught with a fine from the inspectorate of 10,000 rubles. And if invoices were not issued for two or more quarters - then 30,000 rubles. (Article 120 of the Tax Code of the Russian Federation); — maintain books of purchases and sales, as well as journals of received and issued invoices. After all, those exempt from VAT do not cease to be its payers (Clause 3 of Article 169 of the Tax Code of the Russian Federation), they simply receive a temporary tax benefit. In addition, the sales book and journal will be needed later in order to confirm compliance with the revenue limit for the period of application of the exemption, as well as to extend the exemption. You will also have to submit to the inspection VAT declarations for those quarters in which you (Clause 3 of the Procedure, approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n): ( or ) being exempt from VAT, still issued an invoice with allocated tax amount (Letter of the Ministry of Finance of Russia dated July 16, 2009 N 03-07-14/69). The submitted VAT will have to be paid to the budget, but you will not lose the right to be exempt from VAT (Letter of the Ministry of Finance of Russia dated May 31, 2007 N 03-07-14/16); ( or ) acted as a tax agent for VAT (Clause 1 of the Procedure, approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n); ( or ) paid VAT when importing goods from Belarus or Kazakhstan (Clause 3 of Article 145, paragraph 4 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation; Order of the Ministry of Finance of Russia dated July 7, 2010 N 69n).

Pass to major contracts

Now large organizations are avoiding contracts with “simplified” companies because they cannot receive a VAT deduction. “Providing companies using the simplified tax system with the opportunity to pay VAT is a long-awaited solution,” says Sergei Zelenov, head of the Tax Committee of the Moscow branch of OPORA Russia. It will open up new prospects for small companies. It will be easier for them to sign a large contract.

Today, entrepreneurs have developed a practice that allows them to bypass the restrictions of large companies that work only with VAT payers. “Small businesses are starting to open several companies with a simplified and general taxation system in order to be able to work with large enterprises,” says Anna Konyaeva, director of the Legal Services Center. This, of course, complicates the work of entrepreneurs. Funds are being spent on creating another legal entity and accounting department. And the fragmentation of a business is a big tax risk and a negative factor when participating in competitions.

But not everyone is sure that VAT is a good thing for “simplified people.” “I don’t quite understand the problem of the lack of VAT among the simplified companies,” says Andrey Zuikov, managing partner. In his opinion, small businesses pay less taxes using the simplified tax system, which is the main advantage of this system. Including such companies do not pay VAT. In practice, if a buyer purchases goods from a “simplified” seller, the seller simply reduces the price for him by the amount of VAT. This is even more profitable than refunding VAT from the budget. If only because you don’t have to wait for a refund. “If we consider that the deduction of “input” VAT is a right that is assessed “under a magnifying glass” by tax authorities during audits and which is often denied, it is safer to simply pay the seller 18 percent less,” says Zuikov.

Accountants promote working only with VAT payers. They advocate reducing the amount of tax on the return, and the VAT payable can be reduced by the “input” tax. However, it should be noted that the introduction of “voluntary payment of VAT” will require additional costs. It is necessary to hire an accountant who will handle VAT returns and set up electronic document flow with tax authorities, since VAT returns can only be submitted in electronic form.

However, for companies that have registered additional legal entities for the sake of large clients, the proposed measures are beneficial and promise savings. “Entrepreneurs will certainly use them, it is in their interests,” says Sergei Zelenov.

Infographics "RG" / Anton Perepletchikov / Elena Berezina

Who is eligible for release?

You can receive an exemption from VAT if (Clause 1, 2 of Article 145 of the Tax Code of the Russian Federation): - your revenue excluding VAT for the 3 months preceding the month from which you intend to apply the exemption did not exceed 2 million rubles; - you do not sell excisable goods (for example, alcohol, tobacco, gasoline (Article 181 of the Tax Code of the Russian Federation)) or keep separate records of transactions for the sale of excisable and non-excisable goods (Clause 3 of the reasoning part of the Definition of the Constitutional Court of the Russian Federation of November 10, 2002 N 313-O) ; — your company is not a participant in the Skolkovo project. Some people think that the presence of arrears on VAT or other taxes is an obstacle to obtaining an exemption. This is not so, as a specialist from the Ministry of Finance confirmed to us.

From authoritative sources Elena Nikolaevna Vikhlyaeva, Advisor to the Indirect Taxes Department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia “Article 145 of the Tax Code of the Russian Federation does not link the application of VAT exemption to the taxpayer’s absence of arrears on this tax or other taxes.”

Responsibility for non-payment of VAT in 2015-1016

What fines, penalties, sanctions and other consequences face for non-payment of VAT? Responsibility for late payment or evasion of payment of this tax is provided for in three codes of the Russian Federation: on administrative offences, tax and criminal.

• Administrative liability for non-payment of VAT For failure to submit documents and information required for tax control within the prescribed period, officials, that is, heads of the organization, are punished. It is to them that all sanctions apply. Punishment is a fine from 300 to 500 rubles (Article 15.6 of the Code of Administrative Offenses of the Russian Federation), and for gross violation of the rules of accounting and reporting - from 2,000 to 3,000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).
• Tax liability for non-payment of VAT According to the Tax Code, the manager will again have to pay for non-payment of VAT (Article 122 of the Tax Code of the Russian Federation). The size of the fine or penny depends on the form of guilt of the unscrupulous taxpayer. And here the amounts are already more serious.

  If non-payment or late payment of VAT was committed due to negligence, the amount of the fine will be 20% of the tax amount (clause 1 of Article 122 of the Tax Code of the Russian Federation). If the offense turned out to be intentional, then the fine will be 40% (clause 3 of Article 122 of the Tax Code of the Russian Federation).

• Criminal liability for non-payment of VAT It involves not only financial responsibility, but also restriction of the freedom of the guilty persons depending on the severity of the crime (Articles 198 and 199 of the Tax Code of the Russian Federation).

  Thus, tax evasion by an organization or provision of knowingly false information, committed on an especially large scale, is punishable by a fine of 100 to 300,000 rubles, or forced labor for up to 2 years, or arrest for up to 6 months, or imprisonment for a term up to 3 years. If the offense is committed by a group of persons by prior conspiracy, the fine will be from 200 to 500,000 rubles, the term of forced labor will be up to 5 years, and the term of imprisonment will be up to 6 years.

Of course, if the organization is not a willful defaulter, then the matter is unlikely to come to criminal liability. Administrative and tax liability are quite real, and their reason may turn out to be the most banal - the same accounting errors.

The stakes are high If you, through negligence, did not pay an additional 1 million rubles to the treasury, you will have to pay a fine of 200,000 rubles. If you did not pay extra on purpose, you will have to part with 400,000 rubles.

Which revenue should be taken into account when testing eligibility for exemption and which should not?

The Tax Code does not answer this question. If you read literally Art. 145 of the Tax Code, it turns out that absolutely all revenue must be taken into account, even that which is not subject to VAT. There have been no clarifications on this topic for a long time. Therefore, we turned to a specialist from the Ministry of Finance.

From authoritative sources Vikhlyaeva E.N., Ministry of Finance of Russia “When calculating revenue for the purposes of VAT exemption, it is necessary to take into account all proceeds from the sale of goods (including excisable goods), works, services (excluding tax), including revenue: - from operations, not subject to VAT (Article 149, paragraph 2 of Article 156 of the Tax Code of the Russian Federation); — from transactions not recognized as subject to VAT (Clause 2 of Article 146 of the Tax Code of the Russian Federation); - from the sale of goods (performance of work, provision of services), the place of sale of which is not recognized as the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation). At the same time, revenues should not include amounts received from retail trade subject to UTII if the VAT payer combines the general taxation regime with the payment of an “imputed” tax.”

Note: some courts believe that for the purposes of VAT exemption it is not necessary to include in revenue amounts received from transactions that are not subject to VAT or do not form an object for this tax (Resolution of the Federal Arbitration Court of the ZSO dated March 20, 2012 in case No. A45-11287/2011; FAS VSO dated 01/18/2011 in case No. A19-9447/10; FAS SKO dated 06/10/2011 in case No. A01-1343/2010). But there are those who share the position of the tax authorities (Resolution 12 AAS dated 03/06/2012 in case N A06-1876/2011; FAS PO dated 11/10/2011 in case N A06-1875/2011; FAS SZO dated 11/30/2010 in case N A66-3032/2010).

Blog about taxes by Vladimir Turov

Good afternoon, dear colleagues.

Tax officials have issued a letter that protects individuals who are engaged in entrepreneurial activities. But this document gives me some concerns. Let's look at everything in order.

Letter from the Federal Tax Service dated October 5, 2021 No. BS-4-11/ [email protected] “On the calculation by the tax authority of insurance premiums for compulsory health insurance and compulsory medical insurance for an individual who, based on the results of an on-site audit, is imputed to have income from business activities.”

If, as an individual, you receive money on your card from real business activities, then the tax authorities have the right to count you on the basis of Art. 23 of the Civil Code of the Russian Federation as an entrepreneur. And on the basis of Art. 11 of the Tax Code of the Russian Federation will charge you additional taxes, as for OSN.

That is, the tax authorities will take all your “card” income (through Article 86 of the Tax Code of the Russian Federation you can get information about all your income) for the past 3 years and start counting.

The first thing that tax authorities have the right to do is to charge VAT and add a 20% fine under Art. 122 Tax Code of the Russian Federation .

The second thing the tax authorities have the right to do is to subtract VAT from the entire amount of money you have earned over the past 3 years, multiply this by the rate of 13% and additionally charge you personal income tax, penalties, plus a 20% fine.

The third thing that tax authorities have the right to do is to fine you another 30% for unfiled declarations under Art. 119 Tax Code of the Russian Federation . And this 30% will be taken from underpaid VAT and personal income tax.

This is one example. Another example is when, let’s say, you are a business owner and rent out your property to your company. This is a commercial use property. Your accountant takes personal income tax from you, but forgot to take VAT. And tax authorities can charge VAT.

You may be exempt from paying VAT if your income as an individual from business activities is no more than 2 million rubles per quarter. In this case, in accordance with Art. 145 of the Tax Code of the Russian Federation, you are exempt from paying VAT. And you can do this even retroactively on the basis of Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33 .

But here the question always arises: can the tax authorities charge additional insurance premiums to this individual along with VAT and personal income tax? After all, if a person is considered an individual entrepreneur on the OSN, then the tax authorities, naturally, must charge him fixed insurance premiums. Can they add additional insurance premiums or not? From a logical point of view, they can. But here the tax authorities took your side.

And tax authorities, with the help of numerous laws and the Tax Code of the Russian Federation, prove to both you and themselves that in the examples I gave, if they consider you an individual entrepreneur, they will not charge additional insurance premiums.

“Based on the foregoing, the tax authority calculates insurance premiums to an individual who is not recognized as a payer of insurance premiums in accordance with Article 419 of the Tax Code, if, based on the results of tax control activities (including the results of on-site tax audits), indisputable facts indicating the implementation of entrepreneurial activity without state registration by an individual (in accordance with Federal Law N 129-FZ) is not provided for by the provisions of the Tax Code.”

To be honest, I have doubts about this. If you are faced with the fact that your local tax office catches you by the hand and tries to charge you additional personal income tax, VAT, insurance and a fine, then please refer to this letter from the Federal Tax Service of Russia. Prove that you should not have any insurance premiums. As for attempts to charge you additional VAT, I do not think that your income will exceed the limit established by the Tax Code of the Russian Federation.

The only thing you will have to pay if you are recognized as an entrepreneur is personal income tax, penalties and a 20% fine.

I hope this information has been of benefit to you. My job is to educate you about taxes. Therefore, I would ask you to like, repost and comment. After all, we have quite a lot of people who feed, water, and educate themselves. They're great. They do not demand anything from the state. And these people should know what to do if they fall under such a distribution.

Thank you and good luck in your business.

Link to documents:

Letter of the Federal Tax Service dated October 5, 2021 No. BS-4-11/ [email protected]

Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33

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Vladimir Turov

Head of legal practice, practicing and leading specialist in tax planning, building individual tax schemes and holdings, optimizing financial flows.

And if there is no income, can the exemption be applied?

If there was no revenue for the previous 3 months before the exemption was applied, then it was zero. Zero, as you understand, is less than 2 million rubles. Therefore, it seems that nothing prevents the application of exemption. The same point of view was expressed (albeit for a long time) by Moscow tax officials (Letter of the Federal Tax Service of Russia for Moscow dated September 4, 2006 N 19-11/077487). However, soon after this, the Ministry of Finance issued a Letter with the opposite position (Letter of the Ministry of Finance of Russia dated March 28, 2007 N 03-07-14/11). Even now, financial department specialists are against the release.

From authoritative sources Vikhlyaeva E.N., Ministry of Finance of Russia “If during 3 consecutive calendar months preceding the month from which the taxpayer would like to apply the VAT exemption, he had no revenue from the sale of goods, works, services, then there are grounds for using the exemption not available".

Simple partnership

Recently, many agricultural organizations have begun to use the form of simple partnership to reduce revenue and income for the Unified Agricultural Tax. At the same time, the company draws up a simple partnership agreement (joint activity) with one or more counterparties. The participants in this agreement include in income not revenue, but profit from the activities of a simple partnership, distributed in proportion to the contributions of the companies (Article 1048 of the Civil Code, paragraph 3 of Article 278 of the Tax Code). That is, the difference between income and expenses. Due to this, it is possible to reduce the income that the company takes into account when calculating the share of agricultural revenues. But this option will not help for VAT exemption. Unified agricultural tax payers who keep general records of transactions under a simple partnership agreement must pay VAT on partnership transactions (clause 3 of Article 346.1 of the Tax Code).

To apply the Unified Agricultural Tax, a prerequisite must be met. In the total income from the sale of goods, works, and services, the share of income from the sale of agricultural products of own production, including products of their primary processing, as well as from the provision of services to agricultural producers must be at least 70 percent. The Ministry of Finance has repeatedly answered whether revenue received under a simple partnership agreement is taken into account when determining this share (letters dated 02/22/2018 No. 03-11-11/11556, dated 12/09/2016 No. 03-11-06/1/73660) .

Companies and individual entrepreneurs on the Unified Agricultural Tax must pay VAT on transactions of a simple partnership, but experts from the Ministry of Finance of the Russian Federation believe that profit from participation in a simple partnership is non-operating income. This means that it is not necessary to take it into account when calculating the share of revenue.

For example, a company at the Unified Agricultural Tax Service entered into a simple partnership agreement with two other organizations in order to jointly raise dairy cows and sell milk, cottage cheese and cheese. The organization's income amounted to 10 million rubles. Plus, as a result of the distribution of profits from raising cows, the company received another 4 million rubles under a simple partnership agreement. Total income amounted to 14 million rubles. And the share of agricultural revenues was only 71.4 percent (10,000: (10,000 + 4,000)). This is enough to remain on the Unified Agricultural Tax.

But there is another opinion. The judges believe that income from the sale of agricultural products produced under a joint activity agreement is nevertheless taken into account when determining the share that justifies the right to apply the Unified Agricultural Tax (Resolution of the Presidium of the Supreme Arbitration Court dated December 28, 2010 No. 9534/10).

How to get exemption?

It is necessary to submit to the inspectorate at the place of registration a notification about the use of the right to exemption in the approved form (Approved by Order of the Ministry of Taxes of Russia of July 4, 2002 N BG-3-03/342), as well as certain documents (Clause 3, 6 of Article 145 of the Tax Code of the Russian Federation) .

An extract from the balance sheet must be made on the 1st day of the month from which you began to apply the exemption, and extracts from books and magazines must be made for the 3 months preceding the exemption. All extracts can be submitted to the Federal Tax Service in any form. Or you can submit regular photocopies of balance sheets, income and expense books, sales books as an extract, certified by the signature of the manager (entrepreneur) and seal.

We warn the manager If a company, being exempt from VAT, issues an invoice with tax to please the client , then, despite the exemption, it will have to pay VAT to the budget .

These documents must be brought to the inspection no later than the 20th day of the month in which you began to apply the exemption (Clause 3 of Article 145 of the Tax Code of the Russian Federation). If you send them by mail, then do it 6 working days before the 21st day of the specified month (Clause 6, Article 6.1, Clause 7, Article 145 of the Tax Code of the Russian Federation), and preferably by registered mail with a list of the attachments. Let's say you wanted to apply the exemption from May 2012. Then the notification had to be submitted no later than May 21, since May 20 is a day off (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). The last day to mail the notice was May 14. We do not advise you to be late in submitting your documents, since the tax authorities will probably consider that in this case you are not entitled to VAT exemption. The Ministry of Finance specialists agree with them.

From authoritative sources Vikhlyaeva E.N., Ministry of Finance of Russia “Failure to submit to the tax authority within the prescribed period the documents required for VAT exemption means that the taxpayer does not have the right to use this benefit.”

Accordingly, having discovered that you are using the exemption, and the documents were sent after the established deadline, the inspectors will certainly not miss the opportunity: - charge you VAT from the month in which you started using the exemption, and penalties; — fine for non-payment of tax and failure to submit declarations; — block an account for failure to submit a declaration (Clause 3 of Article 76 of the Tax Code of the Russian Federation; Resolution of the Federal Antimonopoly Service of the Eastern Military District dated April 20, 2011 in case No. A29-5471/2010). By the way, similar problems await you if the tax authorities subsequently find out that the documents you submitted contained false information and in fact you did not meet the two-million dollar revenue limit (Clause 5 of Article 145 of the Tax Code of the Russian Federation).

Note Some courts believe that late submission of documents (Resolutions of the FAS ZSO dated November 24, 2011 in case No. A75-265/2011; FAS SZO dated December 7, 2010 in case No. A42-2169/2010; FAS PO dated August 10, 2010 in the case N A49-11485/2009), their submission before the start of the tax audit or failure to submit at all (Resolutions of the Federal Antimonopoly Service of Ukraine dated 02/21/2011 N F09-11622/10-S2, dated 08/21/2009 N F09-5886/09-S2) do not deprive the taxpayer the right to apply for an exemption if all other conditions are met. But there are those who think differently (Resolutions of the Federal Antimonopoly Service of the Eastern Military District dated 06/09/2011 in case N A29-5506/2010; 18 AAS dated 07/04/2011 N 18AP-5721/2011; 3 AAS dated 12/12/2011 in case N A33-3048 /2011). Therefore, it cannot be guaranteed that you will be able to recover additional charges and fines through the court.

Already from the beginning of the month in which you promptly submitted a notice of release to the inspectorate with all supporting documents, you will be required to use the benefit, since it cannot be refused (Clause 4 of Article 145 of the Tax Code of the Russian Federation). This means that you will not have the right to claim VAT deductions. You can return to the general procedure for calculating and paying VAT only when 12 consecutive calendar months have expired from the beginning of the exemption. In this case, it is better for you to submit to the inspection a notice of refusal to use the right to exemption in any form (Letter of the Ministry of Taxes and Taxes of Russia dated September 30, 2002 N VG-6-03 / [email protected] ).

Attention! Having submitted documents for VAT exemption, you do not need to wait for any special permission from the tax authorities to apply the benefit.

From January 1, 2021, bankrupts will be exempt from VAT

Good afternoon, dear colleagues.

State Duma deputies decided to take on companies that are going bankrupt. They want to be completely exempt from VAT. Disputes on this topic went on for a very long time. But in the end, everything came to a situation where bankrupt companies sold property and assets and paid VAT on it. And now companies are allowed not to pay VAT on sold assets. But if during the bankruptcy process the company continued to operate and produce finished products, then it paid VAT on the finished products.

But legislators generally decided to exempt bankrupts from VAT, including tax on the sale of finished products.

“According to the current rules of the code, a bankrupt is not prohibited from conducting current activities and selling the products he produces. However, only the sale of property and property rights of such debtors is exempt from tax.”

In my opinion, this is good. Because in this case, all the saved VAT, I hope, will be used to pay off accounts payable. The state will still receive its money, for example, if the company had a debt to the Tax Authorities, then this money will still go to the budget. So the state has nothing to lose here at all.

In the summer of 2021, the VAT situation again turned 180 degrees. And at the next seminar I will tell you how everything has changed. Unfortunately, the changes are not in your favor. You will begin to learn about this, God willing, from mid-2021, when you encounter inspections.

In the meantime, tax officials are preparing a dossier for each businessman. Provided that somewhere in your chain the 1st, 5th or 25th counterparty has not paid VAT. In this situation, tax authorities are looking at who to appoint as the beneficiary of this unpaid VAT. In general, at the seminar I will tell you everything and show you all the documents. Regarding VAT, the situation, unfortunately, is like this. We still have some VAT loopholes, I also talk about them at the seminar.

Pick up a calculator and see if you can pay VAT to the budget, provided that you refuse to cash out? Considering that the commissions to cashers are approximately equal to the VAT, which you save. Who cares? Let's not give this money to cashers, but give it to the budget. At the same time, we will solve the problem with all other taxes. We will talk about these things in more detail at the seminar.

And those companies that legitimately or not so legitimately go bankrupt can be congratulated: from January 1, 2021, they are going to be exempt from VAT on the sale of any property, as well as goods, works or services.

I hope the information was useful to you.

Thank you and good luck in your business.

What should you do before you start applying the exemption?

From the month in which you begin to apply the exemption, “input” VAT on purchased goods, works, and services will need to be taken into account in their cost (Subclause 3 of clause 2 of Article 170 of the Tax Code of the Russian Federation). Therefore, in the quarter preceding the release, you must restore and pay to the budget the “input” VAT, previously accepted for deduction, on all of your remaining inventories, fixed assets and intangible assets (Clause 8 of Article 145 of the Tax Code of the Russian Federation). For fixed assets, the tax must be restored from their residual (book) value according to accounting data (Subclause 2, clause 3, Article 170 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated 04/12/2007 N 03-07-11/106; Resolution of the Federal Antimonopoly Service of the Eastern Military District dated 04/14/2011 in case No. A43-14553/2010), while the restored tax is included in other expenses. Let us remind you that real estate has its own special procedure for VAT recovery, prescribed in clause 6 of Art. 171 Tax Code of the Russian Federation.

Note Some courts believe that for OS and intangible assets it is not necessary to restore VAT before exemption (Resolutions of the Federal Antimonopoly Service dated November 21, 2011 in case No. A55-736/2011; Federal Antimonopoly Service DVO dated June 1, 2010 No. F03-3642/2010).

Also, while you have not yet become an “osvobozhdeniye”, you can deduct the tax paid on the advances received, but on the condition that (Clause 5 of Article 171 of the Tax Code of the Russian Federation): (or) you terminate the previously concluded agreement and return the advance back ; ( or ) you will change the terms of the contract price and return only the amount of advance VAT. If you do not return anything to customers, then upon shipment you do not declare a deduction of VAT from the advance payment, but you do not need to charge VAT on the cost of the goods shipped.

Commission agreement

The company reduces the amount of revenue in tax accounting by concluding intermediary transactions instead of supply contracts. The first option is that the company, as a commission agent, sells the supplier’s goods. The second option is that the company enters into a commission agreement with buyers and, on their behalf, purchases goods. In both cases, the company includes only commission fees in income.

But there is a risk that during the audit, tax authorities may include in the income of the commission agent on the Unified Agricultural Tax the proceeds from the sale of goods, and not the commission. But since the commission agreement is being re-qualified as a supply, the inspectorate has the right to recover the additional accrued amounts only through the court (subclause 3, clause 2, article 45 of the Tax Code).

In tax accounting, the commission agent applying the unified agricultural tax recognizes only remuneration and additional benefits as income. To confirm this, you need to prepare detailed reports from the commission agent (Article 999 of the Civil Code), in which you need to indicate the name, quantity and cost of goods. In addition, collect applications from the principals for the purchase or sale of goods. The provision for the execution of such documents is usually specified in the commission agreement. Otherwise, the judges may support the tax authorities (decision of the Supreme Arbitration Court of May 19, 2011 No. VAS-6392/11).

In addition, the principal must transfer the commission to the company's current account. And also reimburse the commission agent's expenses. If your company, as a commission agent, does not issue invoices for the payment of these amounts and the principal does not transfer them, then judges may recognize the mediation agreement as fictitious (resolution of the Federal Antimonopoly Service of the North-Western District dated March 11, 2013 in case No. A26-5752/2011).

If a company on the Unified Agricultural Tax pays a commission for the sale of its agricultural products, then it has the right to include the amount of the commission in expenses when calculating the tax.