Bank of expert opinions. How to correctly issue an invoice from SP to LLC and draw up an agreement Services of the executor are not subject to VAT

Value Added Tax (VAT) is indirect, it is included in the cost of goods, works, services, property rights and presented to the buyer. Is it necessary to include VAT in a contract with a customer and how to avoid disputes with a counterparty, said Elena Vozhova, Senior Legal Counsel of the Legal Service Center.

When forming the terms of a payment agreement, everything depends on the taxation system used by the parties to the agreement (STS, OSN, other special regime), the correctness of accounting and the awareness of the parties about the rules and procedure for paying tax, as well as a clear indication in the contract of the obligations of the parties in terms of payment of VAT. Based on this, there are the following options for contracts.

Option 1. VAT in the contract is calculated separately and is indicated in the text along with the cost of goods, work, services, property rights. VAT is included in the contract. At the same time, both parties apply a common system of taxation. Accordingly, the buyer and seller stipulate in advance all the conditions for payment, execution of the agreement and their obligations in terms of taxation. In such a situation, the buyer knows the amount of VAT and, on the basis of the invoice presented to him, will pay the tax.

Option 2. The situation when one of the parties to the agreement applies a special taxation regime, for example, the simplified tax system. Then the contract makes reference to this fact. In most cases, there are no conflicts or disputes in such transactions, since initially everything is obvious: there is no obligation to calculate VAT, tax legislation does not provide for the requirement to allocate VAT as part of the contract price (see, for example, the letter of the Ministry of Finance of the Russian Federation dated June 1, 2016 No. 03-11-11/38624).

Option 3. The fact that one of the parties to the agreement has the right to receive a tax benefit (Article 145 of the Tax Code of the Russian Federation - exemption from the performance of taxpayer duties; Art. 149 of the Tax Code of the Russian Federation - the implementation of transactions that are not subject to taxation) also implies the legal consequences set forth in option 2 The contracts also refer to preferential circumstances, but indicate the price of the contract as a whole. Additionally, it is recommended to request from the party that has a preferential taxation procedure documentary evidence (certificate of state registration of a legal entity, charter with the types of activities of the organization, other documents confirming the right to receive a tax benefit, exemption from taxation). However, it is not uncommon for there to be cases where there is no separate line in the contracts indicating the calculation of VAT and its amount.

Agreement without VAT

It happens that VAT is not specified in the contract at all. In this case, the seller is still obliged to present VAT to the buyer and pay it (clause 1, article 168, clause 1, article 173 of the Tax Code of the Russian Federation). However, here it is necessary to correctly calculate the tax and find out whether the amount of VAT is included in the contract or not. Depending on what the parties agree on, the formula for calculating the tax will be different.

If the companies decide that the tax is included in the price of the contract, then the formula will be:
Contract amount × 20/120 (or 10/110 - depending on the tax rate - Article 164 of the Tax Code of the Russian Federation) = VAT.

If the tax is considered in excess of the value of the agreement, then another formula must be used to calculate it:
Contract amount × 20% (or 10% - depending on the tax rate - Article 164 of the Tax Code of the Russian Federation) = VAT.

Thus, when calculating and presenting VAT for payment, it is necessary to analyze the terms of a particular agreement. In order to avoid ambiguity in the interpretation of the contract, it is additionally recommended to clearly formulate the conditions for the inclusion or non-inclusion of VAT in the contract at the stage of preparing its draft. Initially, companies must unequivocally decide whether to include VAT in the price of the contract or to pay tax on top of the price, as well as specify these conditions in detail in the contract. For payment of VAT, the seller may issue an additional invoice to the buyer for the amount of VAT in excess of the contract price. Sometimes firms enter into an additional agreement, with the help of which it is possible to resolve disputes regarding the inclusion of VAT in the contract and its payment by the buyer.

note

In order to avoid ambiguity in the interpretation of the contract, it is additionally recommended to clearly formulate the conditions for the inclusion or non-inclusion of VAT in the price of the contract at the stage of preparing its draft.

Elena Orlova, a specialist in the legal department of Sigma LLC, says: “Prior to the creation of our department, sales managers were involved in drawing up contracts in the company. In this regard, contracts with buyers were all in discord. If commercial conditions were read and corrected, then no one paid attention to accounting nuances. As a result, after some time, the chief accountant received a signed original contract, in which clients wrote whatever they wanted. Hence, there were problems in accounting, clarified declarations and disputes with the accounting departments of counterparties. Now, before signing contracts, we will definitely submit them for approval to the accounting department, so that accountants have the opportunity to make changes to tax conditions.”

price circumstances

I would like to emphasize that by the letter of the Ministry of Finance and the Federal Tax Service dated October 5, 2016 No. SD-4-3/ [email protected] clarifications were given on the issue of calculating VAT, if the price of the contract is formed without tax allocation. According to the position of officials, "the circumstances of the formation of the price of the contract must be established in each specific case on the basis of evidence in their totality and connection." In other words, the state bodies in their position confirm the need for a clear regulation of the procedure for accruing and paying VAT when drawing up agreements. As follows from paragraph 17 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of May 30, 2014 No. 33, when calculating the amount of VAT payable, it should be taken into account that, within the meaning of the provisions of subparagraphs 1 and 4 of Article 168 of the Tax Code of the Russian Federation, the amount of tax charged to the buyer when selling goods (works, services), transfer of property rights, should be taken into account when determining the final amount of the price specified in the contract and highlighted in the settlement and primary accounting documents, invoices as a separate line. At the same time, the burden of ensuring the fulfillment of these requirements lies with the seller as a taxpayer who is obliged to take into account such a sale transaction when forming the tax base and calculating the tax payable to the budget at the end of the corresponding period.

In this regard, if there is no direct indication in the contract that the price set therein does not include the amount of tax, and otherwise does not follow from the circumstances preceding the conclusion of the agreement or other conditions of the contract, the courts should proceed from the fact that the presented the buyer is allocated the amount of tax by the seller as the last of the price indicated in the contract, for which it is determined by the calculation method

(Clause 4, Article 164 of the Tax Code of the Russian Federation). Thus, according to the conclusions of the court, if, based on the terms of the contract and other circumstances related to the conclusion of the contract, it follows that the price indicated in it is formed without tax, the application of the estimated tax rate provided for by paragraph 4 of Article 164 of the Tax Code is unreasonable.

Sample contract for the provision of services by a party applying a simplified taxation system

Agreement No. _____

for the provision of services

Open Joint Stock Company Organization No. 1, hereinafter referred to as the Customer, represented by Director Ivanov Ivan Ivanovich, acting on the basis of the Charter, on the one hand, and Limited Liability Company Organization No. 2, hereinafter referred to as the Contractor, represented by Director Petrov Petr Petrovich, acting on the basis of the Articles of Association, on the other hand, have concluded this agreement as follows:

1. The Subject of the Agreement

1.1. The Contractor provides the Customer with equipment repair services, and the Customer undertakes to pay for these services on the terms established by this agreement.

2. Cost and payment procedure

2.1. The cost of the services rendered is 1,500.00 (One thousand five hundred) rubles 00 kopecks for the entire period of the provision of services.

VAT is not charged due to the fact that the Contractor applies a simplified taxation system, based on paragraph 2 of Art. 346.11 Chapter 26.2 of the Tax Code of the Russian Federation and is not a VAT payer, according to the letter of the Ministry of Taxes of the Russian Federation dated September 15, 03 No. 22-1-14 / 2021-АЖ397, invoices are not issued.

2.2 Services are considered rendered after signing by the parties of the act of delivery/acceptance of services rendered.

2.3. Payment for services under this agreement is made within 5 (five) banking days from the date of issuing an invoice and / or signing the Service Agreement, by non-cash transfer of funds to the account of the Contractor, or in any other way.

3. Rights and obligations of the parties

3.1. The customer undertakes:

3.1.1. Provide unhindered access to equipment to be repaired.

3.1.2. Accept the services rendered.

3.1.2. Make full payment for the services rendered in the amount and in the manner prescribed by this Agreement.

3.2. The Contractor undertakes:

3.2.1. Provide equipment repair services.

3.2.2. The Contractor has the right to engage in the provision of services that are not employees of the Contractor.

4. Liability of the Parties and Dispute Resolution

4.1. For non-fulfillment or improper fulfillment of obligations arising from this agreement, the Parties shall be liable, the basis and amount of which are established by the current legislation of the Russian Federation.

4.2. Disputes and disagreements arising between the Parties in connection with the fulfillment of obligations under this Agreement shall be resolved through negotiations, including in the complaint procedure.

4.3. If the Parties fail to settle the dispute in the pre-trial procedure, it is submitted by the interested party for resolution to the Arbitration Court.

5. Validity and procedure for termination of the contract

5.1. The Agreement comes into force from the moment of signing and is valid until the parties fully fulfill their obligations under this Agreement.

6. Final provisions

6.1. This agreement is made in 2 (two) original copies, one of which is with the Contractor, the other - with the Customer, each of which has the same legal force.

7. Legal addresses and bank details of the parties

Customer:

OJSC Organization

Legal address:

___________________________

01.10.08 Agreement without VAT

The tax code gives fairly clear rules on how to calculate the amount of VAT for most cases. True, some situations faced by companies still remained, as they say, “behind the scenes”. Thus, not a single normative act contains a direct indication that the contract, for example, for the supply of goods, must necessarily allocate the amount of tax. And this, in turn, creates fertile ground for possible conflicts with inspectors.

In most forms of primary documents, as well as, quite understandably, in invoices, there are special lines for allocating the amount of VAT. However, some documents that record certain operations carried out by the organization do not provide for a strictly established form. And even the requirements that are presented for their design are often very conditional.

For example, any contract entered into by a firm must contain a price clause. Civil law does not contain requirements that it would also be necessary to indicate the amount of VAT in it. At the same time, the Tax Code assumes the documentation of any operation involved in the formation of the company's tax base. So it turns out that when setting the price for the goods in the supply contract, it does not hurt the company to prescribe exactly how - over or as part of the specified price, it is going to calculate VAT. Otherwise, it may turn out that the final cost of sales, which, according to the supplier, includes VAT, should be increased by 18 percent in the opinion of the tax authorities.

A similar situation may arise for an organization that at the beginning of the tax period was released from the obligations of a VAT payer (Article 145 of the Tax Code), but then lost this right. In this case, she is obliged to calculate and pay tax from the beginning of the same quarter. However, if at the time of the “loss” it has valid contracts with counterparties, it faces the same problem described above: how should the tax be charged - in excess of the established price, or should the amount of the budget payment be allocated as part of it?

Needless to say, representatives of tax structures in such situations tend to "work for an increase", or, more precisely, to demand an increase in the declared value at the tax rate. Indeed, in this case, a larger payment will fall into the budget. But how justified is this position? The answer to this question, in particular, is given in the resolution of the Federal Antimonopoly Service of the Central District dated August 26, 2008 No. A48-5068 / 07-18.

Arbitration arithmetic

The organization involved in this litigation was held liable for failure to pay several taxes at once. Among others - VAT. Naturally, in addition to the amount of the fine, the tax authorities "adjusted" to pay additional tax, calculating it in excess of the amount of proceeds received from the sale. The organization tried to challenge the decision of the tax authorities, but it was only partially successful. Although the judges agreed with the very fact of the violation, they indicated to the tax authorities that the amount of the surcharge was calculated incorrectly.

They recalled that, by virtue of paragraph 6 of Article 168 of the Tax Code, when selling goods, works, services to the population at retail, the corresponding amount of VAT is included in their prices. In accordance with Article 146 of the Tax Code, transactions involving the sale of goods, works and services on the territory of the Russian Federation are recognized as the object of VAT taxation. At the same time, the Code provides for the use of the calculation method for allocating VAT in certain situations, for example, when tax is withheld by tax agents or when selling agricultural products. In such cases, the tax amount is determined based on the percentage of the tax rate to the tax base, taken as 100 and increased by the corresponding tax rate, in other words, as 18/118. The situation under consideration, in the opinion of the judges, fully falls within the scope of this rule. Accordingly, the amount of value added tax is included in the contract price of the goods and must be calculated according to the above specified method.

Interestingly, this is not the first time the judges have expressed such a point of view. In the decision of the Federal Antimonopoly Service of the Urals District dated June 4, 2008 No. F09-3975 / 08-S2 in case No. A76-24488 / 07, a similar conclusion was made on the simple basis that VAT belongs to the category of indirect taxes and cannot be determined in excess of the agreed price, which the buyer paid the seller-payer of this tax as part of the cost of the goods. In fairness, it should be noted that the presence of such court decisions in arbitration practice does not mean at all that tax inspectors, checking the activities of specific firms, will strictly follow the position expressed by the courts. It is quite possible that the best solution to this potential problem will be by no means superfluous foresight in this situation, shown when concluding an agreement with a counterparty.

M. Yarina. expert of the Federal Financial Information Agency

VAT in contracts

An obligatory clause of any contract is its price. At the same time, it is necessary to take into account which particular system of taxation a legal entity or entrepreneur operates. In this regard, the formulation of the price can be as follows:

The first wording is used by those whose activities or tax regime do not provide for VAT - these may be persons using a simplified taxation system or applying UTII, or those who are exempt from VAT. The list of organizations and individual entrepreneurs whose activities exempt them from the obligation to pay VAT is provided for in Article 145 of the Tax Code of the Russian Federation.

Those taxpayers who are obliged to pay VAT must use the second wording and indicate the amount of VAT in the contract price. Otherwise, a situation may arise when the client will be forced to pay an amount greater than that specified in the contract. Alas, unscrupulous entrepreneurs and legal entities may deliberately not indicate the amount of VAT in the contract, misleading people. And this delusion lies in the fact that the buyer will be forced to pay the full cost of the contract and, in addition, the amount of VAT that is set for the purchased product or service.

It is logical to assume that if only the price of the contract is indicated in the contract, then in the event of a dispute over the payment of VAT, the costs should be borne by the seller, and not by the buyer, who paid the amount specified in the contract in good faith. But the opinion of the courts on this matter is somewhat different. And the seller has the right to collect the amount of VAT from the buyer.

This is due to the application by the courts of paragraph 1 of Article 168 of the Tax Code of the Russian Federation. which reads: When selling goods (works, services), transferring property rights, the taxpayer (tax agent specified in paragraphs 4 and 5 of Article 161 of this Code), in addition to the price (tariff) of the goods (works, services) sold, transferred property rights, is obliged to present to pay the buyer of these goods (works, services), property rights the corresponding amount of tax.

In the Information Letter of the Supreme Arbitration Court of the Russian Federation dated 10.12.1996 No. 9 Review of judicial practice in the application of legislation on value added tax, the court points to the imperative nature of the norm of the Tax Code. Therefore, if the value added tax is not directly indicated in the contract, then the price of the contract must be increased by the amount of VAT. Therefore, the costs due to inaccurate completion of the contract are borne by the buyer.

As for real cases of an unexpected increase in the contract price, here we can give an example with the tariffs of mobile operators. Advertisements usually feature very attractive numbers. But they always have an almost invisible asterisk next to them, pointing to the link below. And in this link it is written in almost unreadable font that the prices are excluding VAT. What does the subscriber get as a result? And the fact that he cannot present a demand for the withdrawal of excess money from the account, because the amount of tax must also be added to the specified tariff.

From the foregoing, we can conclude that before concluding a contract, it is necessary to find out its final cost. An extra few minutes will save you from unpleasant situations that may arise in the future.

Related links

Download the supply agreement (sample)

The supply contract is one of the main contracts that is used by almost any entrepreneur. When drawing up and concluding a supply contract, it is necessary to provide for all the mandatory (essential) conditions without which the contract will not be considered concluded, as well as take into account possible legal risks associated with non-fulfillment of obligations under such an agreement, the occurrence of force majeure circumstances. You can download the supply agreement, a sample of which is given below. It contains all the necessary conditions in order to purchase a quality product, receive payment for it in a timely manner, and in case of violation by the counterparty of obligations to defend its interests in the arbitration court.

Supply contract

download the supply agreement

DELIVERY CONTRACT No. ___________

Moscow "" _____________ 2013

_______________________ » , hereinafter referred to as " The supplier". represented by ______________________________-, acting on the basis of the Charter, on the one hand, and OOO "_______________", hereinafter referred to as " Buyer". represented by the General Director ____________________________, acting on the basis of the Charter, on the other hand, hereinafter collectively referred to as the "Parties" or each individually as the "Party", have concluded this Agreement, hereinafter referred to as the "Agreement", as follows:

1. The Subject of the Agreement

1.1. In accordance with this Agreement, the Supplier undertakes to deliver, and the Buyer undertakes to accept and pay for the Goods, on the terms, in the volumes and in the quantities specified in the specifications, agreed and duly signed by the Parties, which are an integral part of the Agreement.

1.2. The specifications indicate the following data:

Name and quantity of the Goods

The price of the Goods with the allocation of the amount of VAT

Delivery time of the Goods

Terms of payment under the Agreement

Details of the consignee and address of destination

Additional (special) terms of delivery.

1.3. The Buyer has the right, in agreement with the Supplier, to change the specification.

1.4. Delivery (shipment) of the Goods is carried out to the address of the Consignee specified by the Buyer, unless other terms of delivery are agreed in writing by the Parties.

2. Price and terms of payment for the Goods

2.1. The price, the cost of the Goods, the terms and procedure for payment are determined in accordance with the specification agreed by the Parties.

2.2. Settlements are made in a non-cash form by transferring funds to the Supplier's settlement account in accordance with the conditions agreed by the Parties in the specification.

2.3. Payment for the goods is made in rubles at the exchange rate of the Central Bank of the Russian Federation, established on the day of invoicing on the basis of the Supplier's invoice and on the terms specified in the Annexes to this agreement. All types of bank charges and expenses under this Agreement, charged by the Buyer's bank, are paid by the Buyer, charged by the Supplier's bank, paid by the Supplier.

2.4. The price includes VAT, the cost of the goods, their transportation, delivery, packaging, as well as the execution of the relevant shipping documentation.

3. Terms and order of delivery of the Goods

3.1. Delivery of goods by the Supplier is carried out to the warehouse of the consignee with the obligation to deliver the goods to the consignee on time and on the terms agreed in the specification.

3.2. The costs of delivery of the Goods shall be paid by the Supplier.

3.3. The Supplier is granted the right to early delivery of the Goods with the prior written consent of the Buyer.

3.4. The date of delivery of the Products is the date of signing by the Buyer of the consignment note at the warehouse of the Buyer (consignee) in terms of quantity and quality.

3.5. The right of ownership passes from the Supplier to the Buyer at the warehouse of the Buyer (consignee) from the moment of signing the consignment note on acceptance of the goods in terms of quantity and quality. At the same time, the Buyer is responsible for the safety of the Goods from the moment of transfer and signing of the relevant invoices.

3.6. Not later than one week before the start of delivery, the Supplier shall notify the Buyer by fax or e-mail of the expected date of delivery.

3.7. The Supplier undertakes to provide the Buyer with an invoice and a waybill for the shipped goods within 5 days from the moment the goods arrive at the Buyer's warehouse.

1. 3. Packaging and labeling of the Goods

4.1. Packaging must ensure the complete safety of the Goods from any kind of damage and corrosion during its transportation by sea, rail, air and road, taking into account several transshipments along the way, as well as long-term storage, taking into account the warranty period.

4.2. The goods must be packed in such a way that it cannot move inside the container when its position changes.

4.3. The packaging must be adapted for transshipment on trolleys and trucks, if this is allowed by the weight and volume of individual pieces.

4.4. The Supplier is liable to the Buyer for damage or damage to the Goods due to improper packaging and compensates the Buyer for real damages associated with poor-quality packaging of the Goods.

4.5. The containers and boxes in which the Products will be packed are marked on three sides: on opposite sides and on top of the box.

4.6. Loading and placement of the Goods in the vehicle must be carried out in compliance with the rules in force on transport.

4.7. If, upon acceptance of the Goods, damage (shortage) of the Goods is found due to a violation of the integrity of its container (packaging), the Supplier will be solely responsible for the short delivery (damage) of the Goods.

5. Acceptance of Goods

5.1. Acceptance of the Goods by the Buyer in terms of the number of pieces and external inspection of the integrity of the package must be carried out immediately after the goods are received at the warehouse, and all defects and comments found during the inspection must be reflected in the waybill. Claims for the number of seats and external inspection of the integrity of the package, which are not specified in the bill of lading, will not be accepted.

6. QUALITY, COMPLETENESS AND WARRANTY

6.1. The Supplier guarantees that the quality and completeness of the supplied Goods comply with the terms of this Agreement and are confirmed by the Quality Certificate issued by the manufacturer and the equipment acceptance certificate. If it is necessary, at the request of the Buyer, to carry out an engineering check of the Goods and installation of equipment by the Supplier's representative, these actions will be agreed additionally and specified in the specifications agreed upon and duly signed by the Parties, which are an integral part of the Agreement.

6.2. In the event of a discrepancy between the quantity and / or quality of the Goods to the terms of this agreement, the Buyer notifies the Supplier thereof, within 2 days after the discovery of discrepancies when accepting the Goods at the Buyer's warehouse in accordance with clause 5.1.

6.3. If the quality of the received Goods does not comply with the shipping documents, calling the Supplier's representative to participate in the acceptance is mandatory. If the representative fails to appear within 5 days from the date of receipt by the Supplier of the call, acceptance is made without the participation of the Supplier's representative with the participation of a representative of a third-party organization.

6.4. If the parties do not reach agreement on the quality of products, the parties may engage an expert organization for analysis, the services of which are paid for by the Buyer. If the examination confirms the inadequate quality of the products transferred by the Seller, then the costs of paying for the services of the expert organization are reimbursed by the Supplier within 10 working days from the date of receipt of the relevant conclusion and documents confirming the fact that the Buyer has paid for the services of the expert organization.

7. Rights and obligations of the parties

7.1. The Supplier undertakes:

7.1.1. Timely deliver the goods within the time specified in the specification to this Agreement. The quality of the Goods must meet the requirements of the Buyer.

7.1.2. Deliver the Goods in the quantity and assortment specified in the specification, which is an integral part of this Agreement.

7.1.3. The Supplier is obliged to transfer the Goods to the Consignee in containers and packaging provided for goods of this type and ensuring its safety under normal storage and transportation conditions.

7.2. The buyer undertakes:

7.2.1. Pay for the Goods in the amount and terms, according to the specification.

7.2.2. Ensure acceptance of the Goods by the Consignee.

8. Liability of the parties

8.1. For violation of the terms of the Agreement, the Parties shall be liable in accordance with this Agreement and the current legislation of the Russian Federation.

8.2. In case of violation of the delivery period provided for in clause 3.1. of this Agreement, the Buyer has the right to recover from the Supplier a penalty in the amount of 0.1% of the cost of products not delivered on time, for each day of delay until the Supplier actually fulfills its obligations to supply the Goods, but not more than 5% of the entire lot of the Goods.

8.3. In case of violation of the payment deadline provided for in Appendix No. 1 of this Agreement, the Buyer shall pay the Seller a fine in the amount of 0.1% of the cost of the amount unpaid on time for each working day of delay until the Buyer actually fulfills the obligation to pay for the Goods, but not more than 5% of the entire lot of the Goods.

8.4. Payment of penalties and compensation for losses does not release the Supplier from fulfilling obligations under the Agreement and eliminating violations.

8.5. If necessary, the Buyer submits claims and claims to the Supplier related to unsafe, poor-quality (incomplete) delivery, or collection of a penalty for violation of the delivery time no later than 15 days from the date of receipt of the goods by the Buyer (Consignee). The term for responding to a claim is 10 (ten) working days from the date of its receipt.

8.6. The Party is not liable under the Agreement if it proves that the fulfillment of its terms is impossible due to unpredictable, unavoidable and insurmountable circumstances (force majeure) that are beyond the control of the Party: natural disasters, fires, epidemics, hostilities, states of emergency, strikes. These circumstances must be confirmed by certificates of the Chambers of Commerce and Industry or the competent state bodies of the Russian Federation. The term for the fulfillment of obligations under this agreement is postponed in proportion to the time during which force majeure circumstances were in force, as well as the consequences caused by these circumstances.

8.7. All disputes and disagreements that may arise in connection with the execution of the Agreement, the Parties intend to resolve through negotiations. If it is impossible to resolve the dispute through negotiations, it is subject to consideration in accordance with the legislation of the Russian Federation in the Arbitration Court of Moscow.

9. Privacy

9.1. The terms of the Agreement are confidential. Any documentation and information related to the Agreement can only be accessed by persons who are in labor relations with the Parties and directly perform official duties related to contractual work.

9.2. In case of violation of the terms of confidentiality, the guilty Party shall compensate the other Party for the losses caused to it by this.

10. The term of the Agreement and the procedure for its amendment and termination

10.1. The Agreement shall enter into force on the day it is signed by both Parties and sealed, and is valid for one year from the date of signing. If the Party does not notify the other Party in writing at least 30 (thirty) calendar days before its expiration of its intention to terminate the Agreement, it will be considered extended for the next calendar year.

10.2. The Agreement may be terminated early by written agreement of the Parties.

10.3. And changes and additions, as well as all approvals of the terms of delivery, including applications, commercial offers and specifications to this Agreement are valid and are an integral part of the Agreement, only if they are made in writing, signed by authorized persons and sealed Parties. In case of contradictions between the terms of delivery amended by the Parties and its previous terms, the amended terms of delivery shall prevail for the Parties.

11. Final provisions

11.1. The Parties recognize, within the framework of the Agreement, the legal force and date of receipt of facsimile documents by them.

11.2. In everything that is not stipulated in this Agreement, the Parties are guided by the current legislation of the Russian Federation.

11.3. All legal, actual, postal, other addresses and bank details of the Parties given in the text of this agreement are genuine and recognized by the Parties. When changing the name, address, bank details or reorganization, the Parties are obliged to notify each other on the same day.

11.4. This Agreement and its Appendices are made in two copies, having equal legal force, one copy for each party.

Most often, an individual entrepreneur is a small business that works with the end consumer of goods and / or services, has low turnover and, accordingly, maintains simplified accounting. Such an enterprise does not need the status of a VAT payer, since taking into account the tax base and tax deductions will still not give a tangible economic result, but will only cause another expense item (accountant's salary). But in a dynamic market, it is far from always beneficial for an entrepreneur to remain on a simplified taxation system (see). It is necessary to consider in more detail the problem of IP without VAT.

How IP without VAT work

In accordance with Article 145 of the Tax Code of the Russian Federation, individual entrepreneurs may be exempted from the obligation to keep VAT records and pay this type of tax to the treasury. But not all and not always. On the basis of this article, individual entrepreneurs whose quarterly revenue does not exceed 2 million rubles can work without VAT.

To qualify for an exemption, an entrepreneur:

• collects evidence that over the past three months its revenue did not exceed 2 million rubles;
• fills out a notification form for release;
• sends, within twenty days from the beginning of the month from which the exemption should be valid, a completed form with attached evidence (accounting books, bank statements, books of income and expenses, etc.) to the Federal Tax Service at the place of registration;
• enjoys the right to work without VAT for the next 12 months from the date of notification.

For example, IP A.A. Sidorov for January - March 2017 received a total income from sales - 1,563,288 rubles. Until April 20, 2017 IP A.A. Sidorov has the right to submit to his Federal Tax Service a notice of VAT exemption for the next 12 months.

In addition to cases of exemption, article 145 of the Tax Code of the Russian Federation indicates which individual entrepreneurs cannot work without VAT:

• dealers in excisable goods (alcohol, cigarettes, fuel, etc.);
• importers;
• enterprises with quarterly revenues of more than 2 million rubles.

So, if IP A.A. Sidorov, having a VAT exemption from March 2017 to March 2018, began selling cigarettes in December 2017, then from December 2017 the previously received exemption ceases to be valid.

This procedure applies to those individual entrepreneurs who are on the general taxation system (see,). Within the framework of special regimes - the simplified tax system, UTII and the patent system - VAT is not paid at all. Detailed information on possible benefits is available on the official website of the Federal Tax Service www.nalog.ru.

In 2018, as in 2017, individual entrepreneurs have the right to sell the following VAT-free goods and services:

• medical services for diagnostics, prevention and treatment provided to the population;
• medicines, prostheses, as well as materials necessary for their manufacture;
• vehicles and equipment for the rehabilitation and life support of the disabled;
• transportation of passengers;
• funeral services;
• rental of housing;
• educational services, etc.

A complete list of privileged activities is specified in Article 149 of the Tax Code of the Russian Federation.

More information in the video:

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IP without VAT as a participant in business operations

Buying goods and services from IP exempted from this tax is beneficial only to end consumers (without using the acquired in further business activities for the purpose of making a profit). If we are talking about individuals, then there are no problems. But often larger enterprises, VAT payers, also become clients of such individual entrepreneurs, purchasing the necessary goods and / or services from them.

For example, Promtorg LLC bought a part for a working car from IP O.O. Ivanova. IP O.O. Ivanov is not a VAT payer and in fact does not have the right to issue an invoice to Promtorg LLC, including VAT. How to act in such cases?

An LLC that plans to purchase raw materials, materials, services or other goods necessary for business activities from an individual entrepreneur must first inquire whether the individual entrepreneur works with or without VAT.

If an individual entrepreneur is not a payer of such, then the cost of his goods / services cannot include VAT. Therefore, the buyer does not receive input VAT and does not reflect this transaction in his VAT accounting.

For small operations, this form of work is quite acceptable. But if an economic entity plans to purchase a large consignment of goods from an individual entrepreneur for resale, then the seller’s lack of VAT payer status will reduce the economic result from the resale of such a consignment by 10–18%, depending on the product.

Therefore, before an LLC starts working with an individual entrepreneur without VAT, a legal entity must make sure that the operation will be profitable even if there is no tax deduction for it.

It is useful to read how, and in what cases it is necessary. Formulas and examples of calculation.

Note to taxpayers:

Entrepreneurs working for OSNO are entitled to tax deductions. Information on how to fill out and what documents to attach to it will help the businessman exercise this right.

What documents can an individual entrepreneur issue without VAT

Documents closing a business transaction for an LLC with an individual entrepreneur without VAT: a contract for the supply or provision of services, an invoice, an invoice or an act of acceptance and transfer of work performed.

All listed documents must reflect that the price of goods/services is indicated without VAT.

You can download a sample invoice for an individual entrepreneur without VAT at the link: //nalog-nalog.ru/files//obr_scheta_na_opl_bez_nds.xls. In fact, this is a regular invoice, which indicates that VAT is not included in the price of the goods.

The form of an invoice for an individual entrepreneur without VAT also does not differ in any way from the invoice of a VAT payer, except for indicating that the price of the delivered goods is without VAT.

How can an individual entrepreneur become a payer of value added tax

IP on OSNO, who notified the Federal Tax Service of the exemption from VAT, must be in this mode throughout the next year. The exceptions are cases of loss of the right to exemption, which are listed in part one of this material.

An individual entrepreneur applying a special regime can switch to OSNO only from the new calendar year. Consequently, it will not be possible to quickly obtain the status of a payer for the desired operation, therefore, an individual entrepreneur needs to plan his activities and register taking into account the needs of the market in which he wants to work. Useful to read.

Large companies and state employees only in exceptional cases enter into economic relations with businessmen who do not deduct VAT. Namely, relations with such market entities help business to reach a new level.

Estimated VAT amount Let's say your company is a VAT payer and carries out taxable transactions. At the same time, the amount of VAT in the contract was not indicated for one reason or another. How to calculate VAT on a transaction in this case? You should calculate VAT according to the estimated amount, that is, as part of the contract price: VAT = CD (contract price) * 18 / 118. After calculating the tax amount, you need to issue an invoice to the customer, where the VAT amount is indicated on a separate line. To avoid disagreements with the buyer and the tax authorities, supplement the contract with an additional agreement, in which specify the price of the contract and the amount of tax. Example #3. Sphere JSC and Baza LLC signed an agreement for the supply of paper. The contract indicates the cost of delivery - 18.314 rubles. There is no VAT information in the agreement. Sphere JSC and Baza LLC are VAT payers, transactions under the agreement are taxable.

How to correctly issue an invoice from SP to LLC and draw up an agreement

Important

The same rule also applies in the opposite case: if you accept VAT for deduction, then you should have an invoice and an agreement with the allocated VAT with you. At the same time, the Tax Code provides for cases in which you may not indicate the amount of VAT in the contract, in particular, if:

• Your organization uses a special regime and is not a VAT payer. For example, you use a "simplified" system or pay an imputed tax;
• You, as a legal entity, purchase goods that are not subject to VAT.

Agreement without VAT

Attention

The cost of the services rendered is 1,500.00 (One thousand five hundred) rubles 00 kopecks for the entire period of the provision of services. VAT is not charged due to the fact that the "Contractor" applies a simplified taxation system, based on clause 2 of Art. 346.11 Chapter 26.2 of the Tax Code of the Russian Federation and is not a VAT payer, according to the letter of the Ministry of Taxes of the Russian Federation dated September 15, 03 No. 22-1-14 / 2021-АЖ397, invoices are not issued. 2.2 Services are considered rendered after signing by the parties of the act of delivery/acceptance of services rendered. 2.3. Payment for services under this agreement is made within 5 (five) banking days from the date of issuing an invoice and / or signing the Service Agreement, by non-cash transfer of funds to the account of the Contractor, or in any other way. 3. Rights and obligations of the parties 3.1. The customer undertakes: 3.1.1.

Agreement without VAT: sample for IP and LLC

This means you will have to:

• or reduce income by the amount of VAT calculated by the calculation method;
• or pay tax from your own funds.

NOTE! According to the Ministry of Finance of the Russian Federation, VAT not presented to the buyer and paid at its own expense cannot be included in expenses for profit (letter of the Ministry of Finance of the Russian Federation dated 07.06.2008 No. 03-07-11 / 222). However, the courts do not share this point of view (see the decisions of the Arbitration Court of the West Siberian District of May 24, 2016 No. F04-1802 / 2016 in case No. A27-8705 / 2015, the Arbitration Court of the Moscow District of December 9, 2015 No. F05-16782 / 2015 in case No. A40-10526 / 15, of the Arbitration Court of the Volga-Vyatka District of May 7, 2015 No. F01-942 / 2015 in case No. A11-4982 / 2014, FAS of the Far Eastern District of June 19, 2014 No. F03-2381 / 2014 in case No. A73-3481/2012). See also the material “What is the procedure for writing off VAT on expenses (postings)?”.

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Drawing up a contract is an important part of the procedure for formalizing civil law relations between the parties to a transaction. One of the components of the agreement is a section on the cost and amount of VAT. Often VAT is not specified in the contract. Today we will talk about whether it is legal to draw up an agreement without VAT, how to draw up an agreement without VAT for individual entrepreneurs and legal entities, how to calculate tax if its amount is not included in the agreement.


VAT in the contract: right or obligation According to the Civil Code of the Russian Federation, when concluding a contract, the parties independently prescribe its terms. Indication of the subject of the contract, the price of the transaction, the procedure for settlements - all this is indicated in the agreement according to the agreement and at the discretion of the parties.

Contract without VAT: controversial issues and settlements

Agreement No. for the provision of services in K-sk on March 04, 2018 Open Joint Stock Company Organization No. 1, hereinafter referred to as the Customer, represented by Director Ivan Ivanov acting on the basis of the Charter, on the one hand, and the Company with limited liability "Organization No. 2", hereinafter referred to as the "Contractor", represented by Director Petrov Petr Petrovich, acting on the basis of the Charter, on the other hand, have concluded this agreement as follows: 1. Subject of the agreement 1.1. The Contractor provides the Customer with equipment repair services, and the Customer undertakes to pay for these services on the terms established by this agreement. 2. Cost and payment procedure 2.1.

Supply contract without VAT sample

IP Sidorchuk provides services for tailoring and repairing clothes, applies the simplified tax system. On September 12, 2016, an agreement was signed between Sidorchuk and Chisto Service JSC:

• subject of the contract - sewing a batch of dressing gowns for cleaners (12 pieces);
• contract price - 8.320 rubles. for a batch of robes.

Since Sidorchuk pays a single tax within the framework of the “simplified system”, he is exempt from paying VAT. When drawing up the contract, in the column “Cost of services”, Sidorchuk indicated: “The cost of services for tailoring bathrobes (12 units) is 8.320 rubles. (Eight thousand three hundred twenty) rubles 00 kopecks. These services are not subject to VAT due to the fact that the "Contractor" pays a single tax under the simplified taxation system.


The basis is paragraph 2 of Art. 346.11 chapter 26.2 of the Tax Code of the Russian Federation. The "Contractor" is not a VAT payer. The basis is the letter of the Ministry of Taxes of the Russian Federation dated September 15, 03 No. 22-1-14 / 2021-AZh397. Read also the article: → “VAT refund under the simplified tax system. Examples".

Sample supply contract for suluguni cheese without VAT

The question arises: how legitimate is the indication in the agreement of the value of the goods without VAT? Is the contract valid? What right to indicate / not indicate VAT in the contract do individual entrepreneurs and legal entities have? More on this below. Rules and restrictions for legal entities The Civil Code of the Russian Federation does not provide for any restrictions when drawing up an agreement by legal entities - the organization indicates all the terms of the agreement at its discretion. But at the same time, one should not forget about the tax consequences and, before drawing up an agreement without VAT, familiarize yourself with the position of the Tax Code on this issue.

Tax legislation determines that VAT transactions carried out by an organization must be supported by documents, including an agreement. For example, your organization, as a legal entity, sells goods and charges VAT to the buyer. In this case, the tax amount must be specified separately both in the invoice and in the contract.
The accountant of the "Sphere" determined the amount of VAT at the estimated rate: 18.314 rubles. *18 / 118 = 2.794 rubles. An invoice was issued to Base: Name Price VAT Cost A4 paper 15.520 rub. 2.794 rub. 18.314 rub. TOTAL: 18.314 (eighteen thousand three hundred and fourteen) rubles. 00 kopecks, incl. VAT 2.794 (two thousand seven hundred ninety-four) rubles.
00 kop.

VAT in excess of the contract price It is possible that VAT is not specified in the contract, but the tax is not included in the contract price. For example, the text of business correspondence directly states that the amount specified in the contract does not include VAT and the tax should be additionally added to the value specified in the contract. Also, the text of the agreement may indicate the following: “The cost of services under the contract is RUB.

without VAT. The customer pays additional VAT amount.

Delivery agreement without VAT sample 2016 free download

Modules HP, IBM, Dell Buy BU server, server and network equipment HP, Cisco, IBM in Moscow. The tenant organization has entered into a lease agreement indicating the monthly rental rate without VAT. The agreement provides for the payment of VAT in accordance with the law.

The lessor issues invoices for payment, acts, and invoices, increased by the amount of VAT. Does the tenant organization have the right to take into account the presented and paid VAT in income tax expenses? Tax news Publications Analytics Accounting programs Seminars for accountants Forms and forms.

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When working with contracts, you can come across the marks “without VAT” and “VAT is not subject to” when determining the price of the contract, shipping documents, invoices. In the article we will tell you how “Without VAT” and “VAT is not subject to” differ and what wording should be indicated in the documents.

What does "without VAT" mean?

The indication in the documents "excluding VAT" means that the sales amount does not include tax. Organizations making such a note do not pay tax or are temporarily exempted from paying it.

Firms on special regimes are exempted from paying VAT - USN, ESHN, ENDV, PSN and companies combining several regimes (). Special regimes are convenient in that they replace a number of taxes, including VAT.

Companies and individual entrepreneurs on OSN can also sell goods and provide services without tax if they comply with the revenue limit for the quarter and do not produce excisable goods. The revenue received for 3 consecutive months should not exceed 2 million rubles. Exceeding the limit, the taxpayer will lose the opportunity not to pay tax.

What documents to collect in order to obtain VAT exemption

Organizations and entrepreneurs seeking to get rid of paying tax, under the terms of Art. 145 of the Tax Code of the Russian Federation are submitted to the tax documents:

• notification of the exercise of the right to tax exemption;
• extract from the balance sheet and financial results report data;
• an extract from the accounting book (for individual entrepreneurs);
• an extract from the sales book.

Prepare and submit a set of documents to the tax office by the 20th day of the month in which the benefit began to apply. You can use the benefit received for at least a year, if the conditions are not violated.

Working without VAT has many advantages: you do not need to charge and pay tax, draw up a declaration and fill out a shopping book. But at the same time, it can be unprofitable to work without tax, because when concluding 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.

What does "VAT free" mean?

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 that are exempt from tax (a number of operations from the list require a license, if the organization does not have it, it cannot apply the tax exemption):

• sale or transfer for own needs of religious literature and paraphernalia;
• banking operations performed by banks (except for collection);
• sale of handicrafts of the people;
• services of insurers and non-state pension funds;
• lotteries held by decision of the authorities;
• sale of industrial products containing precious metals, scrap and waste;
• sale of rough diamonds to processing enterprises;
• transfer of goods, property rights, provision of services within the framework of charity;
• sale of tickets and subscriptions, organizations of physical culture and sports;
• loan and REPO operations;
• other operations listed in paragraph 3 of Art. 149 of the Tax Code of the Russian Federation.

And here are the goods, works and services exempted from tax:

• medical, sanitary, cosmetic, veterinary services and goods;
• services for the care of the disabled, the elderly, the sick;
• childcare and leisure services;
• ritual goods and services;
• food products produced by educational and medical institutions;
• transportation of the population;
• sale of postage stamps, envelopes, postcards and other postal items;
• warranty service of equipment;
• restoration and restoration of historical buildings, monuments and cultural objects;
• others listed in paragraph 2 of Art. 149 of the Tax Code of the Russian Federation.

Only companies operating in their own interests, and not in the interests of others under agency agreements, agency agreements or commissions, have a chance to be exempt from VAT. Another important condition is to separate and separately account for taxable and non-taxable transactions.

Invoice without VAT, when and who applies

Submit your VAT return using the Kontur.Accounting web service. The system itself will generate a declaration based on primary documents and check it before sending.

An important difference between firms exempt from tax under Art. 145 of the Tax Code of the Russian Federation, from special regimes - the need to issue invoices marked "without VAT". They need to prepare invoices for the sale of services, goods and work, as well as for receiving prepayments from customers, and register the invoice in the sales book.

In addition, such invoices can be drawn up by organizations and individual entrepreneurs on special regimes or carrying out operations and selling goods exempt from taxation under Art. 149 of the Tax Code of the Russian Federation. They have no obligation to draw up 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, while he will not receive any obligations and will not lose anything. To do this, fill out the document correctly. Previously, invoices indicated “VAT is not subject to”, 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 wish to register a document, the right is reserved.

A counterparty that has received an invoice without VAT does not enter the document in the purchase book, since there is no tax in it. In the absence of a tax, there is nothing to deduct, and it will not be possible to use it even if there are executed documents.

Indication of VAT in the contract

Submit your VAT return using the Kontur.Accounting web service. The system itself will generate a declaration based on primary documents and check it before sending.

When drawing up the contract, indicate the subject of the contract, the transaction price, the procedure for settlements and VAT. Specifying 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, enter "excluding VAT" or "VAT free" and the reason for the tax exemption.

When the seller applies the special regime and is exempt from VAT, he indicates in the contract with the buyer the price marked “VAT free”, a similar mark is left by companies performing transactions that are exempt from tax under Art. 149 of the Tax Code of the Russian Federation. In the contract, you need to make a reference to the fact that the seller organization is exempt from paying tax. As a rule, there are no conflict situations in this case, since there is no need to calculate VAT, and it is not necessary to allocate VAT in the contract price.

Taxpayers who do not pay tax on the basis of Art. 145 of the Tax Code of the Russian Federation, when selling goods, they must draw up invoices without allocating VAT. At the same time, they write on the documents “Without VAT”, a similar note is affixed to the contract. The selling organization must make a reference in the contract to the basis on which the benefits were received, and confirm the right to them with the relevant documents.