Release under Art. 145 Tax Code of the Russian Federation
The Tax Code of the Russian Federation provides for the possibility of a taxpayer to obtain temporary exemption from VAT. It is provided to those organizations and individual entrepreneurs who have received revenue not exceeding two million rubles for three months in a row. Calculate revenue according to accounting rules. It is determined minus value added tax.
Newly created organizations have the right to apply the benefit. For them, the three-month period is determined taking into account the month of registration. If the company is registered in September, then take into account the revenue received in September, October and November for the calculation. Even if an organization or individual entrepreneur did not conduct business, they have the right to receive an exemption (letter of the Ministry of Finance dated August 23, 2019 No. 03-07-14/64961).
“1C: Accounting 8” (rev. 3.0): how to prepare a notice of exemption from VAT (+ video)
How in “1C: Accounting 8” (rev. 3.0) how to prepare a notice of granting the right to exemption from the duties of a VAT taxpayer?
The video was made in the 1C: Accounting 8 program version 3.0.77.106.
Persons whose revenue from the sale of goods (work, services) for three consecutive calendar months does not exceed 2 million rubles have the right not to calculate or pay VAT. excluding VAT (clause 1 of Article 145 of the Tax Code of the Russian Federation).
To apply the exemption, it is enough to submit the following documents to the tax authority before the 20th day of the month from which the exemption is applied (clauses 3, 6 of Article 145 of the Tax Code of the Russian Federation):
- notification of the use of the right to VAT exemption in the form approved. by order of the Ministry of Finance of Russia dated December 26, 2018 No. 286n;
- extract from the balance sheet (provided by organizations);
- an extract from the book of income and expenses (submitted by individual entrepreneurs);
- extract from the sales book.
For example, to receive an exemption from June 1, documents must be submitted no later than June 20, indicating revenue for March - May.
If the taxpayer applying the exemption exceeds the revenue limit, then he loses the right to apply this benefit. In this case, VAT must be calculated and paid from the first day of the month in which the right to exemption is lost.
The right to exemption is valid for 12 consecutive calendar months, starting from the month of notification of the tax authority about the application of the exemption (clause 4 of Article 145 of the Tax Code of the Russian Federation). During this period, persons applying the exemption cannot voluntarily switch to the general procedure for calculating and paying VAT.
After the expiration of the 12-month exemption period, by the 20th day of the following month, the taxpayer must submit documents confirming that the amount of revenue from sales without tax for each three consecutive calendar months did not exceed 2 million rubles. (clauses 4, 6, article 145 of the Tax Code of the Russian Federation).
In addition, within the same period it is necessary to submit one of the notifications to the inspection (clause 4 of Article 145 of the Tax Code of the Russian Federation):
· on the extension of the use of the right to exemption (you can use the form approved by order of the Ministry of Finance of Russia dated December 26, 2018 No. 286n) - if the taxpayer decided to continue to use the exemption over the next 12 months;
· refusal to use the right to exemption (in any form) – if the organization (entrepreneur) does not intend to use this benefit in the future.
For more information on the procedure for exemption from VAT, see the “Value Added Tax” reference book in the “Legislative Consultations” section.
1C-Reporting workplace
in the
Notifications
.
Using the Create
in the
Types of notifications
, open the
VAT
and select
Notification of VAT exemption
, then indicate the month from which the exemption will apply
.
Clicking the
Create
opens the notification form and the accompanying statements.
Both the notification and statements are automatically filled in using the Fill
.
Since the format for electronic submission of the notification has not been approved, the notification can only be submitted in paper form. The notification is printed using the button of the same name.
The notification form displays a banner reminding you to make changes in Tax and Report Settings
.
In the VAT
, you should set the flag
The organization is exempt from VAT.
Release under Art. 149 Tax Code of the Russian Federation
In addition to the benefits provided for in Article 145, the Tax Code identifies transactions that are not subject to VAT. Their full list is contained in Article 149. Non-taxable activities include:
- providing loans;
- transfer of goods, works, services for charitable purposes;
- transfer of promotional items for no more than 100 rubles;
- medical services;
- educational services provided by non-profit organizations (for example, schools);
- Bank operations;
- services in the field of insurance.
The listed operations are exempt from tax regardless of the company's revenue.
What is an “information letter from the tax office”?
If you have received an information letter from the tax office, do not rush to answer it or react in any other way.
The main document on the basis of which the taxpayer interacts with the Federal Tax Service of the Russian Federation (hereinafter referred to as the “RF Federal Tax Service”), and the Russian Federal Tax Service interacts with the taxpayer, is the Tax Code of the Russian Federation. It is the Tax Code that contains mandatory rules governing each stage of taxation, including the rules for conducting correspondence between tax authorities and taxpayers regarding taxes. The same rule was established by the Law “On Tax Authorities” No. 943-1 of March 21, 1991.
If you have received an information letter from the tax authorities, check with the Tax Code.
The tax authorities of the Russian Federation exercise power on behalf of the state and can limit the rights of citizens and organizations.
For example, being a government body that has the right to confiscate property belonging to them free of charge from taxpayers - and taxes are property transferred free of charge (Article 8 of the Tax Code of the Russian Federation), tax authorities also have the right to impose fines for non-payment of taxes, and to conduct checks on the correctness of calculation and payment of taxes , demand explanations from taxpayers, etc.
To avoid arbitrariness, tax authorities cannot go beyond the rights established by law. This is how the principle of the rule of law is implemented: a government agency is prohibited from everything that is not expressly permitted by law.
The basic rights of tax authorities are formulated in Article 31 of the Tax Code of the Russian Federation, as well as in the law on tax authorities.
The same principle fully applies to the document “Information Letter from the Tax Inspectorate”.
The Tax Code directly establishes an exhaustive list of forms of documents and methods of official communication between the Russian tax authority and the taxpayer (Part 4 of Article 31 of the Tax Code of the Russian Federation), according to which, as part of performing the functions of monitoring the completeness and timeliness of tax payment, the tax authority has the right to send documents to the addressee either in the form paper document or in digital form, in which case the document is transmitted:
- directly (in person) against receipt;
- by mail, registered mail;
- transmitted in electronic form via telecommunication channels through an electronic document management operator or through the taxpayer’s personal account.
Attention: the above norm of the code directly limits the discretion of the tax inspectorate in choosing the method of sending a document with a reservation: the tax authority can choose any of the listed methods of notification - if the procedure for their transmission is not expressly provided for by the Tax Code of the Russian Federation.
The second rule of this article:
The forms and formats of documents provided for by the Tax Code and used by tax authorities, as well as the procedure for filling out the forms of these documents, the procedure for sending and receiving such documents on paper or in electronic form via telecommunication channels or through the taxpayer’s personal account are approved by the federal executive body authorized for control and supervision in the field of taxes and fees, unless the powers to approve them are assigned by this Code to another federal executive body.
This means that any documents sent by tax authorities to the taxpayer must be drawn up in approved forms, as a rule, these are orders of the Federal Tax Service of the Russian Federation, or orders of the Ministry of Finance of the Russian Federation.
If you have received an Information Letter from the tax office, in order to act correctly, you need to determine within the framework of what activities this letter was sent, and what requirements the information letter contains.
Validity period of the benefit
After notifying the Federal Tax Service about the application of the exemption, the company has the right not to pay VAT for 12 months. After the year has passed, notify the tax office of the extension of the grace period or the refusal of the benefit.
The taxpayer has the right to refuse to apply the exemption at any time. And sometimes you may lose the right to it. A particularly common cause of such loss is exceeding the revenue limit. Monitor compliance with the revenue limit closely throughout the grace period. As soon as it is exceeded, the organization is obliged to pay VAT on a general basis. The benefit is lost from the first day of the month in which the excess occurred.
Documentation
To be exempt from VAT, you must annually submit documents confirming this status to the tax office, as well as write an application in the appropriate form. These become:
- extract from the sales book;
- copy of receipt and issuance of invoices.
Documents for download (free)
- Notice of VAT exemption
- Form 1
- Form 2
Documentation must be provided no later than the 20th day of the month of the following year for the exempt period.
How to get
To obtain an exemption from value added tax, you must submit to the inspectorate at your place of registration:
- notification in the form given in the order of the Ministry of Finance dated December 26, 2018 No. 286n;
- extract from the sales book;
- an extract from the balance sheet (individual entrepreneurs provide an extract from the book of income and expenses).
Notification form
There are no approved forms for extracts from the sales book and balance sheet. They are compiled in any form.
An extract from the sales book must contain summarized data on the amounts of transactions recorded over the last three months. And an extract from the purchase book shows monthly data on the amount of revenue for the same period.
You do not need to obtain permission to use the benefit from the Federal Tax Service.
Exemption from VAT under the Unified Agricultural Tax: notification form
Currently, the notification form for VAT exemption under the Unified Agricultural Tax 2021, approved. by order of the Ministry of Taxes and Taxes of the Russian Federation No. BG-3-03/342 dated 07/04/2002, however, from 04/01/2019 this order loses force.
Since the specified form is not suitable for filling out specifically by Unified Agricultural Tax payers (including it does not have a line to reflect annual income), the Federal Tax Service issued a letter dated January 15, 2019 No. SD-4-3/ [email protected] (together with a letter from the Ministry of Finance RF No. 03-07-15/775 dated January 14, 2019), with an explanation that until the new form comes into force, the Federal Tax Service does not impose strict requirements for notifications of Unified Agricultural Tax payers. Notifications submitted before 04/01/2019 can be drawn up in free form, provided that all the necessary data and details are indicated in it, or by using the form recommended by the tax authorities in the specified letter (it is practically no different from the form that comes into force from 04/01/2019).
From April 1, 2021, the application form for VAT exemption under the Unified Agricultural Tax-2019 will be standardized (Order of the Ministry of Finance dated December 26, 2018 No. 286n, appendix). In fact, the form will be divided into two separate forms: for payers of the single agricultural tax, and a general form intended for other categories of VAT payers.
We offer a sample notification of VAT exemption under the Unified Agricultural Tax (2019) - a form recommended by tax authorities for use until 04/01/2019.
VAT: discrepancies with the counterparty
The Federal Tax Service has always had and will continue to have questions if the VAT claimed for deduction does not correspond with the calculated tax amount in the partner’s declaration, i.e. the counterparty did not reflect VAT. These issues are regulated in Art. Tax Code of the Russian Federation, according to which the inspector is obliged to send the payer a request to provide explanations or make corrections to the declaration if a desk audit reveals inconsistencies or contradictions between the information available in the documents of both parties.
In a situation where VAT counterparties have not reported on the declaration and have not paid the tax, accepting a deduction on their invoices is considered by tax authorities as an unjustified tax benefit of the purchasing enterprise, and interaction with such partners is considered an imprudent action.
Often the consequence of this is the additional assessment of tax to be paid, the accrual of penalties and the imposition of a fine, but at the same time the Federal Tax Service must prove that the implementation of the deduction will entail the receipt of an unjustified tax benefit, and the company, intentionally or through negligence, entered into an agreement with an unscrupulous partner (clause p. . , , Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53). Tax authorities believe that VAT refunds should be made from the source that arose when the counterparty-supplier paid the corresponding amount of VAT. Its absence (if the counterparty has not paid VAT) does not give the buyer the right to deduct tax.
Why you may need a certificate of a reconciled tax system
A certificate of the applicable taxation system is required to confirm the company’s right to work with or without VAT. It allows other organizations to verify whether they can accept VAT as a deduction after paying for goods and services.
It is worth noting that tax legislation does not contain specific requirements for this certificate and, in general, does not assign the taxpayer an obligation to present it at anyone’s request.
Authorized authorities (for example, the prosecutor's office or extra-budgetary funds), if necessary, can obtain such information directly from the Tax Inspectorate.
If the counterparty did not pay VAT, and the Federal Tax Service requires an explanation
When receiving a request from the Federal Tax Service, the taxpayer must provide evidence (documents and explanations) of the reality of the transactions carried out, and not rush to generate an updated declaration. For example, he should prove his prudence in choosing a partner. It is good if, before executing the contract, the viability and capabilities of the counterparty were carefully checked - i.e. were:
- its constituent documents were requested, information about its registration in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs was received;
- information was received about the actual location of the partner, the availability of production or retail space;
- published reporting documents were analyzed and the possibilities of fulfilling his obligations were assessed, etc.
We talked in more detail about how to check the counterparty of the VAT payer, including using the services of the Federal Tax Service, in one of our articles.
The reliability of a partner must be assessed based on a set of criteria, making maximum use of the information received from all available sources. This was also stated in the letter of the Federal Tax Service No. AS-4-2/17710 dated October 17, 2012. That is, a pre-check of the counterparty and information provided by the Federal Tax Service on this matter will make it possible to ward off accusations of imprudence in the actions of the declarant when choosing a counterparty. In addition, the enterprise must submit to the inspection a package of primary documents confirming the reality of the transaction, the recording of received assets, their payment in full, invoices, etc.
Failure to provide explanations is a guarantee that the Federal Tax Service will accuse the company of receiving unjustified benefits and deprive it of the right to deduction. If the higher body of the Federal Tax Service does not take into account the submitted documents, it makes sense to resolve this issue in court, since Art. The Constitution of the Russian Federation does not allow us to conclude that the payer is responsible for the actions of all enterprises participating in the multi-stage process of paying VAT, and non-payment of tax by the counterparty cannot clearly deprive the buyer of the right to deduction (Definitions of the Constitutional Court of the Russian Federation of January 10, 2002 No. 4-O, dated 16.10 .2003 No. 329-O, dated November 10, 2016 No. 2561-O).
Judicial practice is extremely diverse, with many examples both confirming this approach and refuting it. But there are also cases when going to court is useless.
