Sale of grain taxation. Sale of agricultural products with and without vat. What types of products are privileged

Good afternoon, dear colleagues.

The first question, it would seem, relates to a rather narrow sector - to the sector of agricultural producers and grain exporters. Nevertheless, this is a common Russian problem for companies operating on the classical taxation system.

I read: “Dear Vladimir Viktorovich, please raise the topic of the grain business in your expert reviews. In particular, the adoption by the grain community of the so-called "charter" (without quotation marks the hand does not rise to write), since exporters, traders signed this "charter" under pressure from the Federal Tax Service and the security forces: to work cleanly, without illegal optimization schemes and illegal VAT refunds. As a result: they forgot to warn banks and agricultural producers. Best regards, R. N. "

Before commenting on this topic, I, of course, watched a video of the procedure for preparing for the signing of this "charter". This video is not for the faint of heart ... I have never seen a tougher and more direct conversation in my life. If you only heard what businessmen, exporters and grain producers spoke in the eyes of high bosses from the Federal Tax Service, the FSB, the Economic Crime Department, etc.

Let's go back to the wonderful "charter". The key thing that was discussed is to get from grain producers and exporters so that they do not cheat, and that they do not buy grain from the so-called “suppliers” of grain with VAT, and that there is no illegal VAT refund at the border during export. At the same time, the producers directly said: “Yes, we buy grain without VAT, but we register it as if it was bought with VAT”. They named the reasons, and this reason in its purest form is the economy: "We will fly out of the market after that." All these exporters, as one, demanded from the officials that they abolish the unified agricultural tax, and that those who grow grain and agricultural products grow it and sell it with VAT. And then traders could purchase these products with VAT, deduct VAT, and reimburse them accordingly when exporting. That's what it was about.

Long live the budget - die producers

My personal opinion: neither one nor the other is wrong. The state is categorically wrong in pushing through the producers (by the word “grain producers” I mean large intermediaries and traders who buy grain and then sell it). Officials are categorically wrong that they forced businessmen to sign this "charter". The economy cannot thrive under pressure. Impossible with command-and-control methods when not economic interest, to force a businessman to follow this "charter". I assure you, businessmen will still find some kind of loophole. In this respect, the officials, in my opinion, are wrong.

What's going to happen? How do I see it? It is absolutely clear that large traders who are forced to buy grain without VAT, and, accordingly, make schemes as if they are buying with VAT, after signing the "charter" will indeed decide to work legally. In order not to fly out of the market, in order to be at least a little competitive, they will begin to put pressure on the grain producer working for the Unified Agricultural Taxation. They will start demanding VAT from the producer - a legal VAT, and he will be forced to switch from the Unified Agricultural Tax to the OSN just in order to sell his grain. This means that we will see a spike in prices, and every citizen of the country will feel this spike in prices for baked goods, for example.

Or the second scenario: in order to survive, the trader will have to break through the price of the one who grows grain, lowering the cost, in order to compensate for the losses on the payment of VAT at least a little. What will we get as a result? Yes, we will get a wonderful surge due to this industry in paying VAT to the budget. Long live the budget! The budget will be fine for a short time. But we will automatically do a bad thing to those who produce this agricultural product: the small ones will just start to die quietly and stupidly ...

A week ago, I talked with a "medium-sized" grain producer - he has about 30 thousand hectares. He told me completely murky stories about support Agriculture about subsidies. In my opinion, there is a complete mess there. Thanks to this "charter" we are adding to this mess.

The next minus. As far as I know, from the point of view of the economy of this industry: traders do not bathe in gold-diamonds and do not extract some kind of super-profit. Competition is quite tough on the world market. If grain producers do not break prices, or are not forced to switch to the classical taxation system, then traders will become unprofitable or uncompetitive in the world market. Russia will receive less currency.

One Great Idea Killing the Economy

I think this idea is completely ill-considered, but that's not all. A high-ranking tax official in this video stated the following: “By the fall, we will develop a bill and submit it to the State Duma, and from next year we will amend the Tax Code, and we will do so when company“ A ”paid company“ B ”so that VAT would not be transferred supplier ". According to this idea, the tax authorities are planning from January 1, 2018 to make sure that any buyer who buys something with VAT, give this VAT directly to the budget ... Great idea for the budget! A great idea that is ruining the economy, for the simple reason that the total the tax burden for any commodity producers working on the "classics", today it is such that practically no Russian company engaged in the real sphere of production is able to compete on the world market. Listen: not one!

By itself, the "charter" is completely ill-conceived. It will bring temporary benefits to the budget, in the future from six months to a year, and then this benefit for the budget will be automatically lost due to an even stronger shrinking stranglehold for most agricultural producers. In the end, from the point of view of even a medium-term perspective, we will get more minuses than pluses with you. But, if the officials fulfill their promise and from January 1, 2018 make changes to the Tax Code (everyone who buys goods with VAT will directly pay VAT to the budget) - well, the cashing will disappear instantly, automatically. We don't even need any laws related to toughening the liability for cashing out. It will just disappear. Will it benefit the economy? I'm afraid no one really calculated this.

The use of the RF Tax Code without common sense is suppression

"Where is the solution?" - you ask. I have suggested 100 times to make a flat scale for value added tax. I believed research institutes confirmed my calculations. Make a flat scale, put VAT at 10%, abolish all Article 145 of the Tax Code of the Russian Federation so that all special regimes pay VAT, and remove the 18% rate and zero rate... This will automatically solve all problems. It could have been transition period to the complete abolition of VAT. You ask: "Why the hell, why such simplicity is not visible to our officials?" You know, this is already an area of ​​conjecture. I do not have accurate statistics on how much the officials have due to the mess related to the payment of VAT, and how many people in uniform have, who cover this area. I do not have these statistics, so it is difficult for me to operate here. But I think this is one of the reasons why none of them need a flat scale for paying VAT.

My assessment of this signed "charter": more bad than good. Two people argue with each other about something, if you resolve this dispute, if you take the point of view of only one of the parties, then this will be a bad decision. In resolving this dispute, you must consider the points of view of both parties. You must establish the truth for both sides. So, here the truth for the party called "agricultural producer", "trader" and people who create the national treasure of the country has not been established. I watched all this discussion: no one even listened to them. No matter how businessmen did not act terribly emotionally, and, among other things, made their proposals. As a result, I did not see that at least one of the officials heard. I saw a high-ranking official of the Federal Tax Service, sincerely proud of herself, say that “we will continue to do our job,” and her job was to charge immense amounts of VAT and income tax, leading to the ruin of the company ... And what will happen to this company after they additionally accrue and exact, the official was not interested. You know, even an FSB officer (he was many times more adequate) heard businessmen! And the tax authorities: they flew into one ear, flew into the other. It's a pity, a pity. It would be great if the country's tax inspectorate was guided not only by the Tax Code, but also by at least a little common sense. You can use the Tax Code without considering common sense- it will overwhelm. Or you can use the Tax Code taking into account common sense - and this will give Russian producers a chance to continue working in our country, and not go bankrupt.

This May, with the active participation of the Federal tax service(FTS) large exporters and traders signed the "Charter in the field of agricultural products turnover", promising to cooperate only with bona fide market participants. In particular, try to buy grain without VAT directly from agricultural producers or intermediary firms working only under commission agreements, on behalf of or on behalf of the producer. By mid-August, about 450 companies had signed the document.

Working under the new rules

The initiative to change the rules of the game in the grain market came from the Federal Tax Service. According to the service, the annual losses for the budget from the "gray" export operations with grain and sunflower oil amounted to 65 billion rubles, and under internal contracts - more than 100 billion rubles.

In the “Rules of Conduct for Charter Signatories” sent to major exporters and signed by the Head of Tax Risk Analysis and Planning Department tax audits Control Department of the Federal Tax Service of Russia Varvara Burlevich (available at the disposal of the editors), contains an open ultimatum for participants in the "gray" schemes for optimizing VAT on grain exports. “Once again we reaffirm our readiness to protect the bona fide market players from malicious“ criminal groups ”with all powers given to us by the state authorities. Based on the current market conditions, we understand that most of the products should be purchased by you without VAT. We hope to see this fact starting from the third quarter of 2017. This will automatically mean for us that the export market has rebuilt.If your procurement scheme from July 1, 2017 moves towards purchases with VAT from elevators (groups of companies) previously seen in VAT schemes, this will automatically mean for us a conspiracy between you and such elevators ". At the same time, at the June International Grain Round in Gelendzhik, representatives of the Federal Tax Service admitted that punitive measures have risks associated with stagnation of the agricultural market and its production in general.

Chairman of the State Duma Expert Council on tax legislation, KPMG partner Mikhail Orlov knows that the interaction between tax authorities and entrepreneurs is not easy, and yet he advised the latter to use the FTS's readiness for a constructive dialogue right now. “Tax authorities do not always see a business purpose in a particular delivery scheme, and business does not believe that tax authorities will be ready to drop claims if the business will 'play by the rules,'” he says. - Today the FTS has a colossal toolkit to find abuses by taxpayers. I do not believe that with the existing possibilities of tax control it is possible to build any new scheme tax evasion, which the tax authorities will not know about for a long time. "

According to the General Director of the Institute for Agricultural Market Studies ( ICAR) Dmitry Rylko, in fact, 70% of the volume of previous exports were declared illegitimate by the Federal Tax Service. “We see that the potential of the schemes proposed by the department and recorded in the Charter is limited,” he notes. - Many buyers use the previous suppliers, I hope that without the VAT whitewash. There are few farms in the south that are able to work directly with exporters for a long time. " It has become extremely difficult for exporters to work with agricultural producers and intermediaries who are VAT payers, since a huge package of documents is required to prove the legality of this tax. There are intermediaries on the market who work without VAT under the simplified taxation system (STS), but they have serious restrictions on turnover. They are forced to open more and more new companies. And in this case, questions to them may no longer arise from the tax authorities, but from their colleagues from law enforcement agencies, the expert adds.

The August poll of Agroinvestor among the participants in the grain export market showed that in just a month, new rules of the game proposed by the Federal Tax Service were established in this segment. Director of the analytical center " SovEkon"Andrey Sizov believes that there is an obvious" whitewashing "of the grain market. A clear sign of this process is that almost all major exporters now set two purchase prices in ports with a difference of 10%: for grain with and without VAT. Previously, there was one price. “Until the budget had any problems, they turned a blind eye to VAT, most of which is fake,” explains Sizov. “As soon as the difficulties with filling the budget increased, the FTS was demanded to end the situation.” According to the expert, the requirement of the tax authorities to completely restructure the procurement system was fulfilled by the overwhelming majority of exporters. And now all other market participants are forced to adapt to them. A decrease in the volume of transactions in the market is now unlikely, since in this very successful period for exporters the factors of high world prices for grain and weak ruble... The president Russian Grain Union (RZS) Arkady Zlochevsky agrees with Sizov: "Only these two factors compensated for the loss of liquidity in the market and did not destroy export activity."

Although there are those who are in no hurry to join the Charter. For example, one of the top 10 grain exporters TD “ Commonwealth"(As of mid-August). “Those who did not sign the Charter did so, apparently, for reasons of principle, since many of its requirements limit the freedom to choose partners,” commented Alexander Grigoryants, commercial director of Globax Grain (engaged in grain export). Now exporting companies that refund VAT have taken over part of the functions of the fiscal authorities, in fact, conducting an investigation on every transaction. Exporters are forced to check the integrity of not only their direct suppliers, but also the agricultural producers behind them, as well as all contractors providing transport, logistics, forwarding and other services. Bad faith of any of them can serve as a formal reason for refusing to refund VAT. At the same time, according to suppliers, some signatories of the Charter are free to approach its observance. “When buying grain without VAT, many exporters turn a blind eye to its origin, since they are not going to demand a tax deduction from the Federal Tax Service,” adds Grigoryants. - It all depends on how urgently the grain is needed. If a ship is already loaded in the port, some take everything, apparently preferring to sue the Federal Tax Service in the event of tax claims. "

President (NZS) Pavel Skurikhin also does not believe in the unconditional observance of the Charter's provisions by the signatories. “The current season began with unfavorable weather conditions. Market trading operations in the harvest campaign due to shortage Money farms usually have a “combine harvester,” he says. "If the Charter, which is largely populist in nature, seems unacceptable for the industry in the current difficult economic conditions within the country, then, of course, the market will look for new opportunities to evade VAT."

"Gray" schemes

The system of taxation in the format of the unified agricultural tax (ESHN) does not work in "white" conditions, Zlochevsky is convinced. It is inevitably accompanied by VAT “laundering”. To be honest with all the parameters economic activity, then the unified agricultural tax is disadvantageous to the manufacturer in comparison with the general taxation system (OSNO). This is the reason for the long-term existence of the "gray" grain market. Estimated RZS, only 30% of grain producers work at OSNO, and in the southern regions, which are export-oriented, this figure is about three times less. The imbalance in the conditions of commercial activities of farmers has led to the emergence of many intermediary companies that form commodity consignments of grain for traders and deliver them to ports for subsequent export.

Until recently, the vast majority of these intermediaries were involved in “gray” schemes for VAT laundering. The process looked like this: grain was purchased from an agricultural producer using the Unified Agricultural Taxation, and then changed ownership several times as a result of sale and purchase transactions between one-day firms registered as dummies. At this stage, fake documents were produced to form a tax deduction. At the end of the distribution chain, the exporter bought grain already with VAT, which subsequently demanded to be returned. And fly-by-night firms that had to pay VAT to the budget were reorganized by the time of the audit and had no property.

This scheme is also relevant for the second most popular export agricultural product - sunflower oil. However, in this case, the significantly lower volume of exports and a limited number of processing companies significantly simplify the process of tax control by the Federal Tax Service.

The scheme of illegal formation of tax deduction is not new and is often used in cases where the manufacturer of the export product is not a VAT payer. In the simplest versions of this scheme, the scammers simply use fictitious deliveries. According to the deputy head of the Federal Tax Service for the Krasnodar Territory Vasily Kokhan, several intermediary firms have recently been identified that supplied grain to exporters only on paper, that is, they formed an artificial turnover and subsequently applied for tax deductions. In the case of fictitious deliveries, the exporter can easily be attracted to criminal liability, but in real transactions, it is the Federal Tax Service that is obliged to prove the “absence of due diligence»The exporter if legal proceedings start. Such precedents are known. Among the most notorious ones, we can recall the case of YUNK-Agroproduct in December 2012 and the very recent example of the Russian oils shopping mall. Both companies, which contested the refusal of the Krasnodar Inspectorate of the Federal Tax Service to refund VAT, won their first proceedings in arbitration court the edges. So, "Russian Oils", against the former head of which Igor Chernyshov was recently initiated a case of fraud in obtaining tax deductions, at the beginning of 2016 successfully challenged the refusal of a tax deduction of 88 million rubles. And this is despite the absence of a supplier company at the address of registration and transport of the carrier company, the presence of four grain resellers, registered one by one legal address and who had empty checking accounts with one bank.

As stated in the response of the Federal Tax Service to the request of Agroinvestor, in 2015-2017, a number of criminal cases were initiated under the article “fraud” against several companies that unreasonably refunded VAT from the budget (as well as attempted such a refund) and included in the top 50 largest exporters of grain. In addition, a significant number of criminal cases were initiated under the article “non-payment of taxes on an especially large scale” against suppliers of exporting firms, who deliberately did not pay VAT to the budget. The practice of tax administration of the FTS shows that if a direct contract including VAT is concluded with a supplier that is not a manufacturer, then the risk of non-payment of VAT by such supplier to the budget is extremely high.

A transitional period is required

According to Zlochevsky, it would be more appropriate to make such changes in the market in winter or early spring, when liquidity is not critical. “I cannot say that the measures taken by the Federal Tax Service are wrong, but they are extremely untimely,” he emphasizes. In addition, earlier, during the period of mass harvesting, intermediaries bought grain from farms, albeit at not the highest prices, but this gave the farmers financial support and left time for working in the field. Now they have to spend their time and resources on finding buyers. According to RZS, now, in fact, there is a strengthening of state regulation of the market through the power press of the Federal Tax Service on the link of intermediaries. “We are categorically against the use of measures to 'whitewash' the market as a tool for its regulation, - says Zlochevsky. "The market will sooner or later regulate itself, but for now it will continue to search for workarounds."

CEO of the largest grain exporter TD "RIF" Vadim Sarkisov is convinced that the market has already reacted to the strengthening of measures to combat VAT laundering, and now the FTS should not have serious complaints. “There have already been major changes,” he says. - We try to buy products directly from manufacturers. Many of them now independently deliver grain to exporters. Grain is imported now at 99% without VAT ”. More than 500 suppliers cooperate with Rif. According to the top manager, these are "smart people", almost all of them understood that it was necessary to change the principles of work in accordance with the Charter. Although their personal income has probably decreased, he said.

Until the beginning of June, the lion's share of grain fell on CPT deliveries (from CPT format - "transportation paid to") from commercial companies, but now 90% of purchases are without VAT, says the CEO of another large export company " Krasnodarzernoproduct-Expo "Evgeny Sidyukov. “We work directly with agricultural producers, and 90% of them use the Unified agricultural tax. We hire for independent grain export transport companies which also work without VAT, - he says. - “Gray” schemes with the reimbursement of “drawn” VAT are leaving, now everything has become more competitive in terms of buying from farmers on the spot. The price in the port does not depend on the volume and is the same for a batch of 100 tons and 1,000 tons. " According to Sidyukov, all conscientious market participants have benefited from the changes.

In general, positively assesses last changes and the Federal Tax Service. “Due to the fact that the market is independently restructuring under the rules adopted by market participants and prescribed in the Charter, the response of the Federal Tax Service is not required at the moment,” the service said in its response to the Agroinvestor's request. “At present, the largest grain exporters, which occupy more than 90% of the export market share, transfer over 70% of the funds to agricultural producers, suppliers on the simplified tax system or under agency agreements, excluding VAT.” Based on the results of the third quarter of 2017, the FTS expects that the grain export market will be completely transparent. However, if unscrupulous market intermediaries resume or continue their activities on illegal VAT optimization, this will inevitably entail retaliatory measures, the FTS promises.

It will not be easy to eradicate illegal transactions with VAT on the grain market, the member of the company's board of directors is convinced “ Agroko»(Belgorod region) Alexey Ivanov. “It is wrong to first form a defective legislative framework, and then use force to get market participants to adhere to this base, ”he said. Also, the top manager is confident that the schemes will not change significantly, they will simply shift to other regions. Previously, companies from the North Caucasus were mainly involved in VAT laundering, but now, for example, it will be practiced in the Urals or Siberia.

According to Ivanov, unscrupulous intermediaries are not going to leave the market yet. But at the same time, the companies previously cooperating with them, which switched to "white" schemes of activity, will still not be able to count on a tax amnesty. “I know colleagues who have received notifications of on-site tax audits and do not expect anything good from them,” he says. - The authorities are used to taking a shortcut. And market participants are afraid that now a team will follow to the courts, which will begin to make “correct” decisions based on the results of tax audits and issue VAT to all additional payments along with penalties and fines. "

This summer, market participants agreed to stop harboring VAT and actually stopped doing it because they were scared, says Vladimir Voytsekh, commercial director of the Krasnodar trader company Krates. “The pressure on traders is very serious. Several of my colleagues have already been arrested in connection with VAT transactions, ”he says. - All grain procurers for exporters are now working without VAT, because no one needs problems. You have to play fair. " The fears of market participants reach the point that many are afraid to face the non-refund of the absolutely legally declared and confirmed VAT at the end of the year. Up to a situation where a manufacturer of products works on the basis of OSNO and this tax deduction can be deprived. To a large extent, the behavior of market participants will depend on how the FTS will accept reports based on the results of the third quarter. Zlochevsky characterizes this scenario as the least favorable. “We are actively negotiating with the Federal Tax Service so that the force option would be shifted at least until January 1, 2018. Now you can not use hard pressure, - he said. "The market will be rebuilt anyway, but a transition period is needed."

They added problems to everyone

Practical measures taken by the Federal Tax Service to “whitewash” the grain market resulted, among other things, in the requirement for a substantial package additional documents from agricultural producers, carriers and intermediaries. Moreover initial check these securities should be carried out mainly by the final purchasers. For some players in the market, this adds a lot of previously unheard of problems. First of all, agrarians suffer in the unified agricultural tax, whose preferential tax regime just saved from the bureaucracy. “There have been large-scale changes in the requirements for documents for the transportation of grain, - says the head of the legal department of the Krasnodar transport aggregator“ One center grain carriers "Kirill Kazantsev. - Therefore, it is now much easier for us to work with companies that are not VAT payers. It seems that intermediary VAT payers are still working in the same mode, but their operational activities have become many times more complicated. "

The package of documents that an agricultural producer must collect under the new rules is large. It is necessary to fill in several declarations, attach the results laboratory analysis, an extract from the bank about its own tax activity and from the statistical department, certified cards with samples of signatures and seal imprints, and all this in order to legally sell 100-200 tons of grain. In such conditions, many people lose heart to work "in white". “The contracts have become more complicated, there is more responsibility, and so far the agricultural producers are intimidated by this,” notes Sidyukov. Most of the agricultural producers have lost their qualified accounting personnel. “They do not have the ability to cope with paperwork, establish VAT accounting and still work in the field,” explains Zlochevsky. - Ministry of Agriculture and the Federal Tax Service should organize some kind of accounting outsourcing for agricultural producers at the Unified Agricultural Tax and stimulate it from the state. Otherwise, the massive transition of farmers to OSNO is unrealistic. "

The key question remains how the restructuring of the market will affect the economy of agricultural producers in the UAT. From the point of view of the Federal Tax Service, “agricultural producers demonstrate a willingness and willingness to work directly with exporters and processors. In addition, they hope to get more favorable prices for grain due to the rise in prices in the external market, as well as due to direct purchase and sale agreements with exporters, which, in turn, can raise margins and give an opportunity to invest in your business. " The state will be the only beneficiary of the restructuring of the market, says Vitaly Sheremet, head of the practice for working with companies in the agro-industrial sector of KPMG. Traders and manufacturers will have to pay for this, he thinks. “Distribution, in my opinion, will be in the direction of farmers: their marginality is higher than that of traders, and strong competition will force them to assume these costs.” However, it is premature to speak of bankruptcy, according to the expert, since the sector retains sufficient profitability even if prices drop.

If everyone worked with VAT, then everyone would benefit: producers, processors, and exporters, Zlochevsky argues. If the distribution chains are built mainly without VAT, then this will be a solution to the problem only for exporters who have disappeared from the risks associated with a possible tax refund. Under such a scheme, processors are forced to take into account VAT, without receiving any refund, and manufacturers will simply lose money, giving products 10% cheaper than VAT payers.

According to the director of sales of crop production of the agricultural holding "Kuban" Vladimir Zagrebelny, large holdings and farms, to which there has always been increased attention from exporters, practically did not feel any changes. Small farms and farmers, whose production volume is less than 200 tons of grain, have suffered. They were faced with an acute issue of product sales. Due to the insignificant volume and the impossibility of coordinating actions among themselves, the farmers were left without the attention of exporters, who are physically unable to cover all small farms. “Small farms have only one way in this situation - unification into associations or absorption by larger players,” the leader is convinced. According to the NSZ, about 10% of agricultural enterprises leave the market every year. “Against the background of low profitability in grain production, a decrease in the amount of state support per hectare, a high debt load of agricultural enterprises (more than 2 trillion rubles at the beginning of 2017), further negative changes in the industry caused by the new rules of the game from the Federal Tax Service are inevitable,” Skurikhin fears.

New requirements have added problems to exporters as well. Now all of them must provide the Federal Tax Service with information on the weekly cash flow, as well as a weekly updated register of suppliers, which must indicate the TIN of the counterparties, the consignor, the details of the contract and specifications to the contract, the scope of supply according to the specification and actually delivered products, its name, delivery date according to specification. According to Alexander Grigoryants, the speed of concluding contracts has dropped several times. “Our company for any deal collects all Required documents or it is simply not contracted. It happens that we are engaged in one contract for a week, which previously took half an hour, - he says. - And there are more than half of such transactions. Often during this time the goods go somewhere, because the supplier changes his mind or sells to others. "

The most affected by the innovations were intermediary companies that brought grain purchased from farms to ports. Especially if, even before the introduction of the new rules, they provided loans to farmers by supplying them with fuel, seeds, mineral fertilizers. "Such intermediaries did a lot of good for the farmers and made it easier for exporters to purchase, but now they are out of work, since the new rules of the Federal Tax Service directly prohibit the signatories of the Charter to purchase goods from traders who pay VAT if they were previously purchased from an agricultural producer using a simplified taxation system." , - says Grigoryants. Since the overwhelming majority of grain producers that are exported are at the Unified Agricultural Tax, an intermediary cannot sell it with VAT to the exporter, even if he puts the tax to pay. According to the Charter, exporters simply won't buy it.

Intermediary companies will now have to play by the new rules and pay taxes and, obviously, look for new ways to maintain profitability by pledging fair price their services in the cost of parties that they form for traders, comments Vitaly Sheremet. One of possible options- this is the consolidation of existing intermediaries in order to maintain an acceptable level of profit, the other is the transition to agency schemes.

« Agroinvestor»Interviewed about 10 comparatively large grain buyers from farmers in Krasnodar Territory who advertise on the Furazh.ru website. As it turned out, the real margin for intermediaries is now 10-15 kopecks / kg of grain delivered, that is, approximately 1.5-2%. Among these companies there are those who work under an agency agreement, and those who work without it. Most of the respondents practice simplified taxation system, but absolutely everyone carries grain to ports without VAT.

Dmitry Rylko sees the situation differently. According to him, some of the intermediary companies have already split into smaller ones in order to be able to work on the simplified tax system. Some went to the pre-export market. Those who have real assets, for example, in the form of elevators, began to work "in white". Since the beginning of July, the volume of transactions first fell, but then returned to the predicted high level. “There is a lot of grain on the market now, so I suppose the export will not suffer,” the expert says.

Abandon the Unified Agricultural Tax

The State Duma has several times considered bills that would force payers of unified agricultural tax become VAT payers, but in the end they were all rejected. According to the government, in order to pay VAT, farmers can voluntarily switch to OSNO. Recently, the Fat and Oil Union came up with a legislative initiative providing for the transfer of VAT by the buyer of agricultural products not to the seller, but directly to the budget. This idea destroys the concept of VAT, and more importantly, it solves the problem of buyers by shifting the headache onto suppliers, says Mikhail Orlov of the State Duma's expert council. “The ESHN has proven itself very well, so it is unlikely that it will be canceled,” he adds. “I think that the state is ready for such a reform - to create an opportunity for payers of the Unified Agricultural Tax and STS to maintain their status as VAT payers.”

Globally, the issue can only be resolved by canceling the Unified Agricultural Taxation, Aleksey Ivanov from Agroko is sure. “No economic benefits he doesn't give, he says. - It is easier for small farmers to switch to the simplified tax system. The transition from the unified agricultural tax will stimulate agricultural producers to work schemes that are more costly in terms of prime cost, and, therefore, increase yields. " The appeal of the participants of the International Grain Round to the legislative and executive authorities explicitly states that it is necessary to abandon the unified agricultural tax while maintaining the zero rate of income tax and other tax incentives for agricultural producers.

What should intermediaries do?

The FTS guidelines for exporters contain a list of more than 300 intermediary companies that are considered to be “knowingly non-taxable suppliers”. Cooperation with them can have tax implications... At the same time, the department promises to adjust this list after each declaration period. “The mediators from the 'black list' found themselves in a difficult position,” says Arkady Zlochevsky of the RZS. - Exporters and large processors stopped working with them. Now these companies are leaving for other markets, in particular for the domestic market, or they are cooperating with small exporters who are not signed by the Charter ”. Vladimir Neustroev, Commercial Director of the Rasskazovsky Elevator Complex (Tambov Region), is convinced that it is impossible to establish control only over export distribution chains. “Without whitewashing the domestic market, there can be no effective fight against VAT launderers,” he believes. “In our region, all companies practicing gray schemes for export deliveries have already reoriented their activities to domestic buyers.”

If a company sells agricultural products purchased from the population, VAT must be paid as required by paragraph 4 of Article 154 of the Tax Code of the Russian Federation.

When selling agricultural products and products of its processing, purchased
at individuals(non-taxpayers), according to the list approved by the Government of the Russian Federation (with the exception of excisable goods), the tax base is determined
as the difference between the price determined in accordance with Article 105.3 of the Tax Code of the Russian Federation, including tax
and the purchase price of said products.

List of agricultural products

The list of agricultural products, the sale of which is subject to such a procedure, is approved by the Decree of the Government of the Russian Federation of May 16, 2001 No. 383.

Here is the list:

Livestock, poultry and rabbits in live weight

Meat and offal of livestock and poultry

Milk and dairy products

Eggs

Leather raw materials (small, large, pork)

Hard leather, rawhide, semi-finished leather (leather processing products)

Sheepskins, fur, fur coats, skins of lambs and kids, not made

Skins of rabbits, minks, arctic foxes, foxes and nutria, untreated

Feather raw materials

Waste from the processing of livestock, poultry, rabbits, milk, downy raw materials

Horns, hooves, hair, bristles, bone, antlers

Any wool

Fish of all kinds (recreational fishing)

Medicinal plants (cultivated and wild, except poppy)

Bee honey, beeswax, foundation

Cereals and legumes

Oilseeds (excluding hemp)

Sugar beet

Fern

Potato

Outdoor and greenhouse vegetables

Melons food and fodder crops

Pome and stone fruit

Grape

Citrus fruits

Tea leaf

Cultivated and wild nuts

Cultivated and wild berries

Cultivated and wild mushrooms (fresh)

Hay

Wild plant materials used for the manufacture of brushes, brooms and brooms

The price determined in accordance with article 105.3 of the Tax Code is the price
by which the company sells agricultural products. However, this amount must be compared with the market price for the same consignment of the same product.

If, as a result of a price check by the Federal Tax Service, it turns out that the price set in the purchase and sale agreement is outside the range of market prices, the proceeds (and, therefore,
and VAT) will have to be recalculated based on market price.

Making a purchase from an individual

The purchase of agricultural products from an individual is drawn up with a sale and purchase agreement or a trade and purchase act. A standard form is provided for the trade and procurement act
(Form No. OP-5, approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132).

note

The company must report the amount paid to an individual when purchasing agricultural products from him tax office... To do this, the accountant must fill out a certificate
on the income of an individual (form No. 2-NDFL).

The certificate must be submitted to the inspection no later than March 1 of the year following the year in which the money was paid (clause 5 of article 226 of the Tax Code of the Russian Federation).

Separate accounting

In practice, difficulties in calculating VAT arise for those firms that purchase agricultural products from both individuals and organizations.

In order to pay the tax correctly in this case, you need to organize a separate accounting of agricultural products purchased:

• from individuals who are not tax payers;
• from organizations and entrepreneurs.

The best way out in such a situation is to organize a separate quantitative and total accounting of products purchased from the population, and take into account the purchase and sale of such products.
in separate magazines.

If this cannot be done, it will be necessary to draw up an accounting statement confirming the purchase price and the sales price of products purchased from the population.

An example will show how to make such a calculation.

EXAMPLE OF DRAWING UP A CERTIFICATE ABOUT THE PRICE OF PURCHASE AND THE PRICE OF SALE OF AGRICULTURAL PRODUCTS

LLC "Urozhai" buys grain both from the population and from other firms. Warehouses do not allow organizing a separate quantitative and total accounting of grain purchased from the population.

According to accounting policies, the firm accounts for the disposal of inventories using the FIFO method.

Purchased in August (excluding VAT):

• 120 tons of grain from organizations, including:

• 3 tons of grain from the population, including:

Sold in the same month:

• August 15 - 35 tons at a price of 1450 rubles. per ton, including VAT;
• August 25 - 56 tons at a price of 1490 rubles. per ton, including VAT.

Let's assume that these prices are in line with market prices.

The "Harvest" accountant uses the following sub-accounts to account 41 "Goods":

• 41-1 "Agricultural products purchased from organizations and entrepreneurs"
• 41-2 "Agricultural products purchased from the population".

The table below shows the calculation of the write-off of the cost of grain in August using the FIFO method:

Coming				Remaining (t)	Consumption
the date	Quantity (t) × Price (rub.)	Amount, rub.	Account debit		the date	Quantity (t) × Price (rub.)	Amount, rub.	Account credit
10.08.2016	40 × 1200	48 000	41-1	40
				5	15.08.2013	35 × 1200	42 000	41-1
17.08.2016	1.5 × 1220	1830	41-2	6,5
21.08.2016	0.3 x 1230	369	41-2	6,8
24.08.2016	80 × 1190	95 200	41-1	86,8
				30,8	25.08.2013	56 t, including:
						5 × 1200	6000	41-1
						1.5 × 1220	1830	41-2
						0.3 x 1230	369	41-2
						49.2 × 1190	58 548	41-1
30.08.2016	1.2 × 1280	1536	41-2	32
Total	123 t	146 935		32 t		91 t	108 747

Thus, the remainder of the grain at the end of the month is 32 tons, including:

• on subaccount 41-1 - 30.8 tons at a price of 1190 rubles / ton;
• on subaccount 41-2 - 1.2 tons at a price of 1280 rubles / ton.

In total, 1.8 tons (1.5 + 0.3) of grain purchased from the population were sold in August, the prime cost (purchase price) of which amounted to 2199 rubles. (1830 + 369). This seed has been realized
August 25 at a price of 1490 rubles / ton, including VAT.

Thus, from the proceeds from the sale of grain purchased from the population, you will need to pay VAT:

(1.8 t × 1,490 rubles / t - 2,199 rubles) × 10%: 110% = 44 rubles.

If separate accounting of products purchased from the population and from other firms is not organized, the tax authorities will recalculate the tax on all transactions based on full amount implementation.

VAT. If the export transaction is not documented, then VAT must be charged and paid on the date of shipment of the goods. For export delivery, it is allowed to draw up a FRT instead of an invoice. The documents indicate a zero tax rate. In the case of delivery to the countries of the Customs Union, the confirmation (package of documents) must be submitted to the Federal Tax Service before the end of 180 days from the date of shipment to the buyer. The main documents that will confirm the fact of the export transaction are:

• Supply contract;
• Commodity and transport documents;
• Invoices for goods (shipment), UPD, invoice;
• Application for import and payment of indirect taxes;
• Export transaction declaration.

Such transactions are governed by an agreement between Russia and the countries of the union, adopted in 2010.

VAT accounting when exporting goods in 2018

At the same time, a corresponding inscription is made in the indicated invoices, correction invoices, or a stamp “VAT is calculated by the tax agent” is put (clause 5 of article 168 of the Tax Code of the Russian Federation). When selling goods, selling companies exempted from the duties of a taxpayer related to the calculation and payment of tax, and persons who are not taxpayers, make an appropriate entry in the contract, the primary accounting document or put down the mark “Without tax (VAT)”.
JUDICIAL PRACTICE ON THE USE OF DATA FROM THE "ASK VAT-2" SOFTWARE COMPLEX Important! This means that from January 1, 2018, the sale of scrap and waste of ferrous and non-ferrous metals does not belong to the category of privileged operations.

Online magazine for an accountant

The most ambitious changes have been made to the procedure for calculating VAT. Let's analyze the most significant of them. At the end of the outgoing year, the legislators have prepared a number of amendments to VAT.

ACCOUNTING OUTSOURCING Changes in determining the place of sale of services The problem of the correctness of determining the place of sale of works (services) for calculation purposes tax base for VAT is relevant for taxpayers entering into contracts with foreign organizations... In the event that the place of sale of the work performed, the services rendered is the territory of the Russian Federation, then under this transaction it is necessary to calculate and pay tax to the budget.

Let us recall that the provision of services, the performance of work is subject to VAT if the place of their sale is recognized as the territory of the Russian Federation (Article 148 of the Tax Code of the Russian Federation). Federal Law No. 335-FZ of November 27, 2017 amended clause 1 of Art.

148 of the Tax Code of the Russian Federation. IN current edition until 01.01.2018

Payment of vat by agricultural enterprises in the eeshn from January 1, 2018

Attention

VAT is one of those types of taxes in Russian Federation for which there is no flat rate. Therefore, he can call the largest number difficulties for entrepreneurs and accountants.

In this article, we will tell you in detail about each tax value and, thereby, explain how to choose the right VAT rate in 2018 in Russia (table). Subscribe to the accounting channel in Yandex-Zen!

• 1 There is a choice, but not free
• 2 Zero tax
• 3 Reduced tax
• 4 Standard tax
• 5 Settlement rates: 10/110 and 18/118
• 6 Tax on invoice

There is a choice, but not free.In fact, tax rates VAT can take three, if not five different values.

Russian farmers in 2018 will be obliged to pay vat

This can be, for example, invoices that will confirm the correctness of filling out the VAT declaration during its office check(clause 8.1 of article 88 of the Tax Code of the Russian Federation). In addition, taxpayers are advised to translate all documents submitted for confirmation preferential rate in the IFTS, into Russian, t.

j. the entire primary should be compiled in Russian and have a line-by-line translation (clause 9 of the order

Important

Of the Ministry of Finance of Russia dated July 29, 1998 No. 34n as amended by from 04/11/2018). The zero VAT rate is used in the following cases ... So, the cases when the zero rate applies are as follows:

• in the provision of services for the international transportation of goods by sea, river, by rail, by airplanes and cars;
• during the transportation and transshipment of oil and oil products, as well as natural gas outside the Russian Federation, taking into account the specifics of paragraphs.

2.2, 2.3 Art.

VAT rate 2018

Buyers - tax agents are obliged to calculate and pay to the budget the corresponding amount of VAT, regardless of whether they fulfill the duties of a VAT payer or not. In this case, tax agents who are VAT payers have the right to declare tax deduction(Clause 1 of Article 169 of the Tax Code of the Russian Federation).

This means that, in fact, the buyer of goods will not pay VAT to the budget (paragraph 1, clause 3, article 170 of the Tax Code of the Russian Federation). WE ARE RESPONSING TO VAT REQUIREMENTS ACCORDING TO NEW RULES The list of transactions exempt from taxation has been changed Federal laws dated July 18, 2017

No. 161-FZ, dated November 14, 2017 No. 316-FZ, clause 2 of Art. 149 of the Tax Code of the Russian Federation. Since January 1, 2018, transactions for the sale of entrance tickets and season tickets for visiting attractions in aquariums have been exempted from VAT (clause 20, clause 2, article 149 of the Tax Code of the Russian Federation).

Zero vat rate and deductions for the export of goods in 2018

According to Alexander Lemchik, Managing Partner legal company Lemchik, Krupsky & Partners, the long-term effect of providing such an opportunity to farmers will be negative, since they will have to face the need to check each transaction and each counterparty, increase the staff to support this process, tax risks that arise not after several years, but every quarter upon filing each VAT return. Soyuzmolok Board Chairman Andriy Danilenko noted that in last years There were a lot of intermediaries between buyers and grain producers who, in fact, did not pay VAT.

“In this regard, a compromise solution has emerged between the government and market participants to determine who can work with VAT and who can work without it.

Changes in the procedure for calculating vat in 2018 (part 1)

In practice, this tax is calculated at five different rates:

• 10/110;
• 18/118.

Zero tax The first paragraph of Article 164 of the Tax Code indicates the categories of transactions that are exempt from paying the tax in question. But since, according to the law, they cannot deduct money to the budget at all, there is such a VAT rate of 0 percent.

First of all, this value includes companies that will sell goods abroad. In detail in this part, the zero rate of VAT on export is described in article 165 of the Tax Code. True, there is an important condition. So, the VAT rate - 0 - for export is imposed only if the company proves that its goods have gone abroad. To do this, you need to submit an appropriate set of documents to the tax office. However, in terms of exports from 2018, it is possible to abandon the zero rate.

Payment and VAT refund when exporting goods in 2018

The specificity of this tax is that in some cases a tax refund is possible, what are the features of this procedure you need to know. Content

• 1 VAT refunds: when possible
• 2 Required documents
  • 2.1 Some features of the application of the zero rate
• 3 VAT refund options
• 4 Step-by-step algorithm of actions for VAT refund
  • 4.1 Stage 1
  • 4.2 Stage 2
  • 4.3 Stage 3
  • 4.4 Stage 4
  • 4.5 Step 5
  • 4.6 Step 6
  • 4.7 Step 7
  • 4.8 Step 8
• 5 Zero VAT rate for export to the countries of the Customs Union
• 6 Conclusion
• 7 Video: VAT on export

VAT refund: when possible Any foreign economic contacts with foreign partners are associated with the export of goods outside the country.
Cameral inspection has the following specifics:

1. Checking the exporting company for the right to conduct such activities.
2. The reorganized companies that have changed the location of the office are checked with particular care.

Discrepancies as a result of verification are undesirable, because in this case the zero rate will not be allowed to apply. In the future, it is allowed to submit a package of documents for its application, but again the verification process will be the same.

It happens that documents are not provided within the allotted time, many entrepreneurs are interested in whether VAT will be refunded upon export. In this case, the options are:

• A tax of 10 or 18% is charged.

To obtain such a benefit, the following documents must be provided:

1. Export contract.
2. Statement regarding import and payment of indirect taxes.
3. Shipping documents.
4. Bank statements confirming receipt of proceeds.

This process cannot be called simple, because you need to provide a package of documents and go through a tax audit, overcoming bureaucratic obstacles on the way. Video: VAT on export Add comment Popular articles Features and rates of export customs duties Rates of export customs duties 2018; Payment types; What are the specific volumes ...