VAT calculations for the provision of educational services

Does the LLC providing training pay VAT?

An organization can also apply a VAT exemption in accordance with Art.
145 of the Tax Code of the Russian Federation, if for the three previous consecutive calendar months the amount of revenue from the sale of services excluding tax did not exceed a total of two million rubles. If an organization under the general taxation regime provides educational services, but is not created as a non-profit organization whose main activity is educational, then it does not have benefits for the provision of these services. In accordance with sub. 14 paragraph 2 art. 149 of the Tax Code of the Russian Federation, educational services provided by non-profit organizations are not subject to VAT. Educational services provided by commercial organizations or individual entrepreneurs are subject to VAT in accordance with clause 3 of Art. 164 of the Tax Code of the Russian Federation at a rate of 18%, and there are no benefits or features of tax calculation for them for this type of service. Taxpayers who apply a special taxation regime (STS) may not calculate or pay VAT, because are not VAT payers.

Services that raise questions regarding VAT calculation

• legal services. As stated above, lawyers and bar associations do not pay VAT on their services when carrying out their professional activities. But this benefit only applies to this activity! After all, there are also private legal consultations that also make money by providing consulting services. Such activities will be subject to VAT at the full rate, that is, 18%.
• software sales. At first glance, this is also the provision of a service, however, Art. 149 of the Tax Code of the Russian Federation allows preferential taxation by transferring exclusive rights under an agreement for the alienation of such rights or a license agreement. In this case, software services are not subject to VAT.
• taxation of MFC services open throughout the country. On the one hand, the organization that provides services must pay VAT. And since the MFC is an organization, it is subject to registration with the tax authority in accordance with Art. 83.84 of the Tax Code of the Russian Federation as a tax agent. But at the same time, according to Art. 145 of the Tax Code of the Russian Federation, a budgetary organization has the right to be exempt from paying VAT, provided that for the three previous calendar months (not quarters!) the amount of revenue from the sale of its services did not exceed one million rubles. Then she has the right to provide the tax authorities with the relevant documents confirming this fact and receive an exemption from VAT for a period of 12 calendar months.
• Electronic services are another innovation in the field of VAT; it appeared in legislation on January 1, 2021. According to ch. 21 of the Tax Code of the Russian Federation, in the case of the provision of electronic services by a foreign organization or entrepreneur, the place of their implementation is recognized as the location of the buyer, that is, the Russian Federation. Accordingly, all users of such services are required to pay VAT, regardless of the form of taxation. The provision of services in electronic form includes all services provided via the Internet (clause 1 of Article 174.2 of the Tax Code of the Russian Federation). But services are not considered electronic if, when ordering via the Internet, the delivery of goods or the provision of the service itself occurs without using this network, that is, “offline”. Electronic services also do not include:

1. realization of rights to computer programs, computer games, databases on tangible media;
2. email consulting services;
3. services for providing access to the Internet.

When are educational services subject to VAT?

The field of educational services involves mostly non-profit organizations operating on the basis of licenses confirming their right to carry out educational activities. At the same time, for many types of such services they have benefits and are exempt from the obligation to charge VAT on them.

Thus, in order to take advantage of the right to be exempt from VAT, such an organization must have a license to provide the above services, and in the case of providing services for additional education and professional training, the license must specify the focus of education. At the same time, services provided by educational organizations in the capacity of consulting, as well as services for the rental of premises by them, are subject to VAT in the generally established manner.

What is subject to VAT

• sale on the territory of the Russian Federation of goods (work, services), collateral, transfer of goods (work, services) on the basis of compensation or novation, transfer of property rights. In this case, the sale can be either paid or gratuitous (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation);
• transfer of goods (works, services) for one’s own needs, i.e. not for the purpose of obtaining income from third parties with their help, but for the needs of the organization itself. Such a transfer is subject to VAT if expenses on it are not recognized for profit tax purposes (clause 2, clause 1, article 146 of the Tax Code of the Russian Federation). Because they cannot be considered economically justified (Article 252 of the Tax Code of the Russian Federation), or they are listed among the expenses not taken into account when calculating income tax (Article 270 of the Tax Code of the Russian Federation). In this case, the fact of transfer of goods must be documented (for example, when transferring goods from one division to another, TORG-13 is issued);
• carrying out construction and installation work for own consumption. These are construction and installation works that the payer performs on his own and for himself (clause 3, clause 1, article 146 of the Tax Code of the Russian Federation). If construction is carried out by contractors, and the organization acts as an investor or developer, then there is no VAT subject to taxation (Letter of the Ministry of Finance dated 09.09.2010 N 03-07-10/12);
• import of goods into the territory of the Russian Federation (clause 4, clause 1, article 146 of the Tax Code of the Russian Federation). We are talking about goods crossing the customs border and importing them into the territory of the customs union (clause 3, clause 1, article 2 of the EAEU Labor Code).

• transfer of residential buildings, kindergartens, roads, electrical networks and other facilities to state authorities and local self-government (clause 2, clause 2, article 146 of the Tax Code of the Russian Federation);
• transfer of property of state and municipal enterprises during privatization (clause 3, clause 2, article 146 of the Tax Code of the Russian Federation);
• sale of land plots and shares in them (clause 6, clause 2, article 146 of the Tax Code of the Russian Federation);
• transfer of property rights to the legal successor of the organization (clause 7, clause 2, article 146 of the Tax Code of the Russian Federation);
• sale of property, property rights of debtors declared bankrupt (clause 15, clause 2, article 146 of the Tax Code of the Russian Federation).

21 Dec 2021 marketur 238
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Should an educational institution pay VAT on paid services?

The sale by non-profit educational organizations of goods (work, services) both of their own production (produced by educational enterprises, including training and production workshops, within the framework of the main and additional educational process) and purchased externally is subject to taxation, regardless of whether the income is directed from this sale to a given educational organization or for the immediate needs of ensuring the development and improvement of the educational process, unless otherwise provided by this Code;

In accordance with paragraph 14, paragraph 2 of Art. 149 of the Tax Code of the Russian Federation is not subject to taxation (exempt from taxation) the sale of services in the field of education provided by non-profit educational organizations for the implementation of general education and (or) professional educational programs (basic and (or) additional), professional training programs specified in the license, or educational process, as well as additional educational services corresponding to the level and focus of educational programs specified in the license, with the exception of consulting services, as well as services for leasing premises.

SEPARATE VAT ACCOUNTING IN AN EDUCATIONAL INSTITUTION

O.A.
Kurbangaleeva, expert consultant on accounting and taxation

Services for the implementation of educational programs, not subject to VAT

Before moving on to the issue of maintaining separate accounting, let us recall which educational services are mandatory exempt from VAT. of educational services on the territory of the Russian Federation for the implementation of basic and (or) additional educational programs specified in the license is not subject to taxation (exempt from taxation).

(Clause 2 of Article 149 of the Tax Code of the Russian Federation as amended by Federal Law No. 346-FZ of November 27, 2017). This benefit is mandatory and the educational institution cannot refuse it.

Educational programs

As follows from the provisions of articles , and the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” (hereinafter referred to as Law No. 273-FZ), educational activities mean licensed activities for the implementation of educational programs. A full list of services for the implementation of educational programs is given in the regulation on licensing of educational activities, approved by Decree of the Government of the Russian Federation of October 28, 2013 No. 966. The main educational programs are implemented at the levels of general and vocational education, as well as vocational training (see Fig. 1) . This is established by Law No. 273-FZ.

Rice. 1. Basic educational programs

For additional education, additional educational programs are being implemented in the Russian Federation (see Fig. 2).

Rice. 2. Additional educational programs

Thus, when implementing any of the educational programs listed below, the educational institution is obliged to apply the VAT benefit

In other words, the use of VAT benefits is not a right, but an obligation of an educational institution. Note! For transactions not subject to VAT, invoices are not prepared (Article 169 of the Tax Code of the Russian Federation)

Consequently, an educational institution has the right not to draw up invoices and, accordingly, not to maintain a Sales Book in relation to operations for the sale of educational services (letter of the Ministry of Finance of Russia dated January 23, 2018 No. 03-07-09/3206).

Educational organizations

Educational services: VAT

Thus, “preferential” taxation in accordance with subclause 4.1 of clause 2 of Article 146 of the Tax Code of the Russian Federation is applied in state-owned educational institutions, or if a budgetary or autonomous educational institution provides services within the framework of a state (municipal) assignment, the source of financial support for which is a subsidy from the budget .

However, consulting services, as well as services for leasing premises, are not exempt from paying value added tax. Also, VAT is levied in an educational institution on the sale of goods (work, services) both of its own production (produced by educational enterprises, including training and production workshops, as part of the main and additional educational process) and purchased externally. It does not matter whether the income from this sale is directed to this educational institution or to the immediate needs of the development and improvement of the educational process (subclause 14, clause 2, article 149 of the Tax Code of the Russian Federation).

VAT rate for services

The default VAT rate for services, as for all other goods, is 18%. However, there are a number of services that are not subject to VAT at all.

Their list is given in Art. 146 Tax Code of the Russian Federation:

• medical services provided by specialized institutions and private practice doctors, except for cosmetology, veterinary medicine and sanitary-epidemiological services;
• care services for the disabled, elderly, and sick (the need for care must be confirmed by the conclusions of the relevant authorities);
• services for the maintenance of children in municipal preschool educational institutions, as well as for conducting classes in clubs, sections, studios with minor children;
• services provided by archival institutions;
• services for the transportation of passengers by any urban and suburban public transport (except for taxis and minibuses), if transportation is carried out at uniform tariffs and with the provision of benefits;
• funeral services;
• services for the provision of residential premises of any form of ownership for use;
• services related to depository services, which are provided by the depositary of funds of the IMF, the International Bank for Reconstruction and Development, the International Development Association within the framework of the articles of the Agreements of these organizations;
• repair and maintenance services for goods and household appliances during the warranty period;
• services of non-profit organizations licensed in the field of education and educational process;
• social services for minors, the elderly and people in difficult life situations; services to identify such citizens; services for the selection and training of guardians of such citizens;
• services to the population for physical education and recreation activities:
• vocational training and retraining services provided in the direction of the employment service;
• services provided by authorized bodies for which state duty is charged;
• services of non-profit cultural and art organizations, including cinematography organizations;
• services of pharmacy organizations for the manufacture of medicines, production or repair of optics, hearing aids, prosthetic and orthopedic products, provision of prosthetic and orthopedic care;
• insurance and pension services;
• services of a bar association, bureau, or college to its members in connection with their professional activities;
• services of sanatorium-resort and health-improving organizations;
• forest fire extinguishing services;
• services for the provision of air time or print space provided free of charge in accordance with the legislation of the Russian Federation on elections and referendums;
• services related to housing and communal services;
• services for the production and distribution of social advertising provided free of charge.

At the same time Art. 164 of the Tax Code of the Russian Federation indicates that the VAT rate of 10% applies to such services as domestic air transportation of passengers and baggage.

Accountant's Directory

In addition to advanced training in the above forms, internships and professional retraining are also considered types of additional professional education according to the same document. At the same time, in accordance with clause 13 of the Regulations on the procedure and conditions for professional retraining of specialists, approved by Order of the Ministry of Education of Russia dated September 6, 2000 N 2571, the development of additional professional educational programs for professional retraining of specialists ends with a mandatory state final certification. And only educational institutions that have the appropriate licenses can implement additional professional educational programs for the purpose of assigning additional qualifications to a specialist.

So, the question of the possibility of applying VAT benefits when conducting paid seminars comes down to establishing whether the seminar can be equated to educational services for conducting the educational and production process in the field of additional education.

Educational services are exempt from VAT

Exemption from taxation (provided for in subclause 14, clause 2, article 149 of the Tax Code of the Russian Federation) is valid only if the institution has a license for these services (clause 6 of article 149 of the Tax Code of the Russian Federation). Let us recall that educational institutions receive licenses in accordance with Article 33.1 of the Law of the Russian Federation of July 10, 1992 No. 3266-1.

According to paragraph 1 of subparagraph 14 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation, VAT is not assessed on services in the field of education provided by “non-profit educational organizations for the implementation of general education and (or) professional educational programs (main and (or) additional), professional training programs specified in the license, or the educational process, as well as additional educational services corresponding to the level and focus of educational programs specified in the license, with the exception of consulting services, as well as services for leasing premises.”

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Additional activities of educational institutions

In addition to their main activities, educational institutions can provide services that generate additional income. It is impossible to imagine a modern school or university without a canteen or gym. And if school and student canteens are provided with a VAT exemption, then renting out, for example, a school gym does not provide for an exemption from VAT (subclause 5.14, clause 2, article 149 of the Tax Code of the Russian Federation).

Goods, works or services produced by educational enterprises (workshops) are not exempt from VAT. Consulting services provided by educational organizations are equally subject to VAT.

Educational services are subject to taxation on a general basis. Non-profit educational organizations have the right to enjoy benefits when paying VAT. Commercial organizations are deprived of this advantage, with the exception of institutions using a simplified taxation system or operating abroad.

VAT educational services

Are educational services subject to VAT? Due to the specific nature of educational activities, VAT is not paid on all transactions. Some educational services are not subject to VAT (not recognized as subject to taxation or exempt from taxation). For other services, VAT in educational institutions must be calculated and paid. This entails the need to maintain separate VAT accounting.

To begin with, let’s consider the norm provided for in subclause 4.1 of clause 2 of Article 146 of the Tax Code of the Russian Federation, which came into force on January 1, 2012. According to this norm, “the performance of work (provision of services) by state institutions, as well as budgetary and autonomous institutions within the framework of a state (municipal) assignment, the source of financial support of which is a subsidy from the corresponding budget of the budgetary system of the Russian Federation, is not recognized as subject to VAT.

Tax accounting

If an educational organization, in addition to transactions subject to VAT, carries out transactions that are not subject to taxation (exempt from taxation), it is necessary to organize their separate accounting. This is the requirement of paragraph 4 of Article 149 and paragraph 4 of Article 170 of the Tax Code of the Russian Federation. Separate accounting is maintained:

— at the cost of shipped goods (works, services, property rights), taxable and exempt from taxation;

- according to the amounts of input VAT included in the cost of goods (works, services, property rights) acquired to perform taxable and tax-exempt transactions (separate accounting of input VAT).

Separate accounting of input VAT is necessary due to the fact that input tax on goods (works, services, property rights) used to perform taxable transactions is accepted for deduction (clause 2 of Article 171 of the Tax Code of the Russian Federation). And for transactions exempt from taxation, input VAT must be included in the cost of the purchased goods (work, services, property rights) (subclause 1, clause 2, article 170 of the Tax Code of the Russian Federation).

There is no specific methodology for maintaining separate accounting of transactions subject to VAT and exempt from taxation in the Tax Code of the Russian Federation. Therefore, an educational organization can maintain separate accounting in any order that allows differentiating between taxable and VAT-exempt transactions.

For example, accounting for taxable and tax-exempt transactions can be kept in subaccounts specially opened for sales accounts. You can also use analytical accounting data (tables, certificates, etc.) or information from the journal of issued invoices and the sales book.

The chosen procedure for maintaining separate accounting of taxable and tax-exempt transactions must be fixed in the accounting policy for tax purposes.

It is possible not to keep separate records of input VAT only in one case: if for the quarter the share of expenses for the acquisition, production and (or) sale of goods (work, services, property rights) exempt from VAT does not exceed 5 percent of the total acquisition expenses, production and (or) sale of goods (work, services), property rights. Then the input VAT presented by suppliers in this quarter can be deducted (paragraph 9, paragraph 4, article 170 of the Tax Code of the Russian Federation).

Important to remember

In terms of tax accounting, the institution must develop an accounting policy for tax purposes, establishing in it the procedure for maintaining separate VAT accounting and the registers in which separate accounting data is recorded.

Published in the journal “Accounting in Education” No. 9, September 2013.

www.klerk.ru

Organizations providing services in the field of education are entitled to tax benefits for VAT. In this article we will tell you who pays VAT on educational services, which institutions have the right to use the tax benefit, and for which transactions the institution should charge and pay VAT.

In what cases are educational services not subject to VAT?

Also, VAT taxation of educational services does not apply to persons carrying out the type of activity in question outside the country. This opinion of the Ministry of Finance was expressed by officials in a letter dated December 5, 2011 No. 03-07-08/342.

As already mentioned, non-profit organizations predominate in the field of educational services. In view of this, the Tax Code of the Russian Federation establishes for them the opportunity to obtain VAT exemption from taxation of their activities (Article 149 of the Tax Code).

VAT on the provision of educational services: who pays, when is it paid?

1. If the owner of a retail outlet is a commercial organization, then the sale of goods is subject to VAT in the general manner. For example, Lilia LLC, which operates in the catering industry, opened a buffet in PTU-14. VAT should be charged on the cost of goods sold by the buffet.
2. If goods are sold directly by an educational organization, then their cost is exempt from VAT if two conditions are met simultaneously:

• educational institutions sell food products;
• The organization independently produced the products it sold.

• general educational services. This category includes services provided by schools and preschool institutions within the framework of approved government programs. If a specialized educational institution (gymnasium, sports school, etc.) implements additional educational programs developed independently, then such activities are also exempt from VAT;
• services of universities, technical schools, vocational schools, etc. Vocational training services provided by higher education institutions, as well as institutions of secondary specialized education, are not subject to VAT. Similar to the situation with preschool and secondary education, services of both basic and additional (special) programs are provided with benefits;
• educational activities in specialized clubs and sections. If a sports (art, music) school operates on a paid basis, but does not distribute profits among participants, but uses it to meet the needs of the organization, the services provided by this institution are not subject to VAT;
• vocational training services for various fields of activity. If, on a non-commercial basis, an institution provides services for conducting seminars, trainings, and advanced training courses in various areas, then such activities are exempt from VAT.

Nuances of VAT accounting: services not subject to VAT

You cannot receive benefits for consulting services and services for which there is no license, or income from renting premises. So, you can use the benefit only when the educational organization is engaged in its direct activities for which it has a license.

If a medical organization or doctor conducts a private practice, they must certainly have a license corresponding to their activity. If it is not there, there will be no benefits. The documents are in order - the benefit is required to be used. It is impossible not to use it. But intermediary services in the medical sector are taxed. This rule is enshrined in Article 149, paragraph 7.

Payment for training without VAT or with VAT

On January 1, 2021, Federal Law No. 303-FZ of August 3, 2020 comes into force, increasing the VAT rate from 18 to 20%. Starting from November 30, 2016, Federal Law No. 401 allowed payment of fees and tax payments to third parties. If a company or individual entrepreneur uses just such a payment scheme, then in the current quarter the accountant only has to pay 2/3 of the VAT for the third quarter. If they pay me with VAT, and I do not pay VAT, then I have to pay 18% to the state? This follows from articles 408, 815, 823 and 862 of the Civil Code of the Russian Federation.

You can pay for tuition using a receipt through various banks, but as a rule, when paying without opening an account, the bank charges a high commission. In accordance with paragraph 4 of Art. 174 of the Tax Code of the Russian Federation, when purchasing goods, services (work), VAT is subject to transfer to the budget simultaneously with the payment (transfer) of funds to the foreign counterparty. On January 31, 2013, we will create a document “Outgoing payment order” with the type of operation “Tax transfer”. The signed deed was returned without a date of signing. One of the most well-known taxes is VAT or value added tax. In this case, payment for services rendered and advances are taken into account in different sub-accounts: Account 62.01 - payment received in the general manner; Account 62.02 - advances from buyers. In accordance with Article 149 of the Tax Code, services for the transportation of passengers by public urban passenger transport (except for taxis, including minibuses) are not subject to VAT. ii. At the same time, VAT amounts on assets purchased using these subsidies are not subject to deduction.

Personal income tax and insurance premiums

Situation: is it necessary to withhold personal income tax from the cost of training for an employee (employee’s children)? The training is carried out in the interests of the employee (his children), but at the expense of the organization.

The answer to this question depends on whether the conditions listed in paragraph 21 of Article 217 of the Tax Code of the Russian Federation are met.

Namely, the educational institution (organization carrying out educational activities) in which the employee (his children) studied has a license for educational activities or the corresponding status for a foreign educational institution. If these conditions are met, do not withhold personal income tax (clause 21, article 217 of the Tax Code of the Russian Federation). Moreover, the fact that the training was in the interests of the employee (his children) does not matter. It also does not matter who pays for the studies (the organization itself or the employee, and the organization reimburses him for the costs). Please note that the organization must have documents confirming the expenses incurred (training agreement, which indicates the license number or status of the educational institution, type of study and payment procedure, payment documents).

If the conditions established in paragraph 21 of Article 217 of the Tax Code of the Russian Federation are not met, study in the interests of the employee (his children) refers to income in kind, which is subject to personal income tax (subclause 1, paragraph 2, Article 211 of the Tax Code of the Russian Federation).

Similar conclusions follow from letters of the Ministry of Finance of Russia dated October 4, 2012 No. 03-04-06/6-295, dated April 2, 2012 No. 03-04-06/6-88.

Regardless of the taxation system applied, contributions to compulsory pension (social, medical) insurance, as well as contributions to insurance against accidents and occupational diseases, must be assessed on the cost of training in the interests of the employee.

This is explained by the fact that this payment is considered as payment for employee services. The employer makes such payments within the framework of the employment contract; in addition, they are not included in the closed list of amounts not subject to insurance premiums (including for accidents and occupational diseases). This conclusion can be drawn from Part 1 of Article 7 and Article 9 of the Law of July 24, 2009 No. 212-FZ, as well as Part 1 of Article 20.1 and Part 1 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ.

The procedure for calculating other taxes depends on what taxation system the organization uses.

Are services for writing an educational program subject to VAT?

The Federal Tax Service, having considered an online appeal about the application of VAT in the provision of educational services, on issues falling within the competence of the Federal Tax Service of Russia, reports the following. According to subparagraph 14 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), operations for the sale on the territory of the Russian Federation of services in the field of education provided by non-profit educational organizations for the implementation of general education and (or) professional educational programs (main and ( or) additional), professional training programs specified in the license, or educational process, as well as additional educational services corresponding to the level and focus of educational programs specified in the license, with the exception of consulting services, as well as services for leasing premises.

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And reasoning on this topic leads to the idea that the purpose of any seminars (conferences, symposiums) is to study problematic issues, that is, the participants of the seminar (representatives of educational institutions, employees of various organizations, etc.) receive new knowledge and information caused by the need for their use in practical activities (production process, enterprise management process, etc.). And even if the seminar participants are given some kind of document stating that they listened to lectures on certain topics, most likely, tax authorities will still look for evidence that the seminar participants actually received a consulting service. One can, of course, argue: since an educational institution has a license for educational activities, then the seminar is educational, not consulting.

How to calculate VAT when re-invoicing services?

Quite often a situation arises when one service cannot be provided without some other, accompanying service provided by an intermediary company. Then the question arises about calculating VAT when rebilling expenses.

invoices

Of course, it all depends on the specific situation, but general recommendations are as follows:

• when re-issuing invoices, indicate as the seller the data of the seller himself, and not the intermediary;
• attach certified copies of the original invoices received by the intermediary from the seller of services;
• the intermediary maintains logs of received and issued invoices and reflects data on intermediary transactions in the VAT return;
• when receiving requests from tax authorities related to possible discrepancies in VAT amounts, provide explanations with links to primary documents.

Educational services as a VAT object

• Russian commercial institutions providing training outside the Russian Federation (subclause 3, clause 1.1, article 148 of the Tax Code of the Russian Federation);
• commercial educational institutions using the simplified taxation system (STS);
• organizations providing services for the implementation of preschool education, as well as services for conducting classes with minor children in music schools, sports sections, all kinds of development centers, regardless of the form of ownership and departmental affiliation (subclause 4, clause 2, article 149 of the Tax Code of the Russian Federation).

• general educational services specified in the license, provided by non-profit institutions within the framework of basic state-approved programs, as well as independently developed special programs;
• vocational education services specified in the license, provided by higher and secondary educational institutions, within the framework of basic and specially developed programs;
• services for conducting classes with minor children in music schools, sports clubs, development centers, services for raising and maintaining children in preschool institutions;
• optional educational services (seminars, trainings) corresponding to the content of the educational programs specified in the license.

simplified tax system

The tax base of simplified organizations does not reduce the cost of training an employee in his interests.

For organizations that pay a single tax on income - because when calculating the tax, they do not take into account any expenses at all (clause 1 of Article 346.18 of the Tax Code of the Russian Federation).

Organizations that pay a single tax on the difference between income and expenses - because when calculating the single tax, they can only take into account the costs of professional training and retraining of employees in the interests of the organization. Such organizations cannot take into account the cost of training an employee in his own interests. This follows from subparagraph 33 of paragraph 1 of Article 346.16, paragraph 3 of Article 264, paragraph 1 of Article 252 and paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation.

Advice: organizations that pay a single tax on the difference between income and expenses have the opportunity to take into account the costs of training an employee (in his interests) in expenses if they qualify them as remuneration in kind.

Simplified organizations that pay a single tax on the difference between income and expenses can include labor costs as part of their costs (subclause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation). At the same time, they take into account these expenses in the same manner as organizations on the general taxation system, that is, according to the rules of Article 255 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). According to this article, labor costs include any accruals to employees in cash and (or) in kind, provided for by the norms of Russian legislation, labor agreements (contracts) and (or) collective agreements.

In order to be able to include the cost of training in the interests of an employee as an expense when calculating the single tax, it is clearly stated in the employment (collective) agreement that these payments are a form of remuneration in kind. In addition, it is necessary to take into account that the amount of payments in kind should not exceed 20 percent of the employee’s accrued monthly salary (Article 131 of the Labor Code of the Russian Federation).

Similar conclusions follow from paragraph 2 of the letter of the Ministry of Finance of Russia dated December 21, 2011 No. 03-03-06/1/835. Despite the fact that this letter is dedicated to paying for the education of employees’ children and is addressed to income tax payers, the explanations given in it can also be applied to the situation under consideration.

It should be noted that if an organization qualifies the costs of training an employee in his interests as remuneration in kind, personal income tax will have to be withheld from the specified amount (subclause 1, clause 2, article 211 of the Tax Code of the Russian Federation).

Services with or without VAT

But at the same time, working without tax may be unprofitable, because when entering into an agreement with an organization that does not pay VAT, the buyer will not be able to receive a deduction, so many contractors choose companies that pay tax in the general manner. An extensive list of goods, works, services and operations, exempt from VAT, is given in Article 149 of the Tax Code of the Russian Federation. Here are the operations exempt from tax (a number of operations from the list require a license; if an organization does not have one, it cannot apply tax exemption): Only companies operating in their own, and not in the interests of others, under agency agreements, commission or commission agreements. Another important condition is to separate and separately account for taxable and non-taxable transactions. An important difference between firms exempt from tax under Article 145 of the Tax Code of the Russian Federation from special regimes is the need to issue invoices from the o. They need to draw up invoices when selling services, goods and performing work, as well as when receiving advance payment from buyers, and register the invoice in the sales book. In addition, such invoices can be prepared by organizations and individual entrepreneurs in special regimes or carrying out operations and selling goods exempt from taxation under Art. They have no obligation to issue invoices, but they have the right to do so, for example, at the request of the buyer.

The seller, at his own discretion, agrees or refuses such a request, but he will not receive any obligations and will not lose anything. Previously, invoices indicated “VAT exempt,” but now fields 7 and 8 are marked “Without VAT.” They do not need to register an invoice in the sales book, but if they want to register a document, the right is retained. The counterparty who received the invoice invoice without VAT, does not enter the document into the purchase book, since there is no tax in it. If there is no tax, there is nothing to deduct, and it will not be possible to use it even if you have completed documents. When drawing up an agreement, indicate the subject of the agreement, the transaction price, the payment procedure and VAT. Indicating the contract price without VAT may lead to an increase in the price by the amount of tax. If you are not required to pay tax, indicate “without VAT” or “VAT not subject to” and the basis for tax exemption.

How to recover VAT?

Since VAT is paid on the sale of services, it is logical that it can be returned.

A VAT refund is made if, at the end of the tax period, the amount of VAT deductions is greater than the amount paid to the budget.

To obtain a VAT refund, the organization and the tax authority must follow the following procedure:

1. the organization submits a declaration with the amount of VAT to be refunded;
2. the tax authority conducts a desk audit and, if any violations are detected, draws up a report;
3. the taxpayer submits his objections to the identified violations in writing;
4. the tax authority makes a decision on whether or not to hold the organization liable;
5. if initially or as a result of an audit it is recognized that there are no violations, the tax authority makes a decision on VAT refund;
6. the tax authority sends an order to the OFK to return the funds;
7. VAT is transferred to the organization’s account within five days from the receipt of the OFC’s order.

It is necessary to distinguish the assignment of the right to lease a land plot from sublease.

The leasehold right can be used as collateral when applying for a mortgage. Read more about this here. Recognition of ownership of a share of an apartment occurs in several stages. You can find out more about this here.

How to pay for educational services with or without VAT

Accrual of VAT on the cost of services of non-state educational institutions Factor Academy is a non-profit organization that, as part of its activities, implements basic and additional educational programs. "Factor" does not have a state license and provides educational services as a private educational institution. Is VAT subject to charge? Despite the fact that Factor is a non-state educational institution, the academy has the right to use the VAT tax benefit. The main criterion in this case is the following: “Factor” is a non-profit organization that implements educational programs.

Thus, in order to apply “preferential” taxation in accordance with subclause 4.1 of clause 2 of Article 146 of the Tax Code of the Russian Federation, the institution must be state-owned or the following conditions must be met at the same time:

Reflection of employee training costs in accounting

The company's accounting records must reflect the costs of employee training. The expense item corresponds to ordinary activities. The form of training does not matter. The amount of costs corresponds to the amount specified in the contract for the provision of educational services in accordance with paragraphs. 5, 6, 6.1, 7 PBU 10/99, approved by the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n.

To recognize expenses, the following conditions must be met:

• expenses are carried out in accordance with a specific agreement, legislative norms and business norms;
• the amount of costs can be determined;
• the organization has made a decision to transfer an asset (or the asset has already been transferred), as a result of which there is confidence that there will be a decrease in the economic benefits of the company.

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If these conditions are met, education expenses will meet the criteria for recognition in accounting in the period in which the services were provided. In this case, the period is determined by the date of signing the acceptance certificate for the services provided, and not by the date of payment transfer. This point is reflected in the eighteenth paragraph 18 of PBU 10/99.

Providing accounting, accounting express audit:

How are employee training costs reflected in accounting? The postings will be as follows:

Dt 26 “General business expenses” Kt 60 “Settlements with suppliers and contractors”.

DT 20 “Main production” Kt 60 “Settlements with suppliers and contractors”.

Dt 25 “General business expenses” (depending on who the employee works for) Kt 60 “Settlements with suppliers and contractors”.

Dt 44 “Sales expenses” (if the company is a trading company) Kt 60 “Settlements with suppliers and contractors”.

Topic: Individual entrepreneur provides services to LLC without VAT

Good afternoon. It's probably been asked more than once, but I couldn't find it with a search. The question is this: I am an individual entrepreneur under the USN6% system, providing services for creating and promoting websites. The other day we concluded an agreement on the provision of services for an LLC. Later they called me and refused to pay because... I am not a VAT payer, saying that if I don't pay VAT, then they will have to pay it for me.

PS. Judging by the name VAT - value added tax - you would think that it only applies to sales, why do LLCs always stop when they hear that I am not a VAT payer? It just happened more than once.