Return / 06.08.2020

Is the organization on USN payer VAT. USN and VAT. Who pays VAT? Invoice without paying tax

A large number of enterprises, including in the construction industry, work on simplified taxation system (USN). Charm of work by USN The fact that an enterprise or an individual entrepreneur can replace several taxes one. This is done, as follows from the name, to simplify accounting and tax accounting Small enterprises.
At the same time, unlike total tax system (Open), Enterprise or entrepreneur working on USN refers VAT for goods acquired and services purchased to them in the Count Count.

OSN itself exists in two versions in which the value of the tax is determined, respectively, as:

(Income - expenses) x 15%

Revenues x 6%

Problem with VAT in the estimate

Among taxes that are not paid by "Simplified" Located VAT. And if an enterprise or entrepreneur, working on "Simplified" is not VAT payers, then they can not include it in the estimate on your work. In this case, the participants in the construction market may arise problems in the correctness of mutual settlements.

Some decide their primitive way - remove the string with VAT from the estimate, i.e. Just do not charge it.
This path is not correct.
If not large, relatively, the transaction is made between legal entities on the contractual conditions that arrange both parties, then a simple exception to the VAT estimates is permissible that it does not make it correct. With large transactions, such a step can serve a bad service, because is a mistake.

Summary:
When drawing up the estimate of the organization or an entrepreneur working on USN, exclude VAT from the estimate cannot be excluded!

Why can not exclude VAT from the estimate?

The fact is that with its prevalence, USN is a special case of tax practices.
The largest enterprises budget organizations and suppliers of basic resources work on general System taxation ( Open), Many enterprises of trade and service are also.
It is reasonable to assume that if there is a legal entity or an entrepreneur using USN, the services he himself receive from other organizations, one way or another, are subject to VAT. And paying it on accounts will still have to relate to expenses. It turns out that the amount of VAT for such an entrepreneur is included in total value Goods or services.

Let us give a rude example: the cost of one brick in the trading company is 10 rubles. The VAT rate is 20%, the amount of VAT, respectively, 2 rubles.

TOTAL with VAT 12 rub.

12 rubles.

But in the estimates of VAT is charged in the end (in the limited cost), and in the positions of the estimates, the cost of materials (MAT) and operation of machines (EM) is indicated without VAT.
So the contractor will buy a brick for 12 rubles, in the estimate will add brick for 10 rubles. Not accrued VAT in the end, it loses 2 rubles.
But it is impossible to accruem VAT as a result of the estimates, because He is not his payer.

In this case, the Contractor needs to compensate for the cost of the VAT paid by them. In limited costs as a result of estimates "VAT" Replaced by "VAT compensation for USN".

From January 1, 2019, the amount of value added tax is 20%. This change will be applied to all participants. economic activity, regardless of the conditions of previously concluded contracts. Amendments to the article and the formula for calculating VAT compensation are made. For details on accounting for the new VAT size in invoice, see the thematic selection of reference and legal systems and on the official website of the FTS

VAT compensation with USN. What to write instead of VAT

When using the Contractor of the USN in the estimate, instead "VAT" prescribed "VAT compensation for USN".

How determines the amount to compensate for VAT during USN?

At first glance, except for materials ( MAT), pure exploitation machines ( EM without wages Machinists ZPM) and equipment ( ABOUT) You can not come to mind anything.
But there is a share of the cost of the mat as part of the overhead costs ( NR) I. estimated profits (SP.).
These shares are defined and make up for overhead costs 17.12% and for estimated profits 15%.

Accordingly, it can be derived to the correct formula for calculating the costs of VAT compensation at USN:

(Mat + (EM-ZPM) + HP x 0.1712 + SP X 0.15 + OB) x 0.2

The result of the calculation of this formula is displayed in the limited costs in the results of the estimates in the place where otherwise you would indicate VAT.

If you use the Grand estimate

It should be noted that the above-mentioned costs of costs ( Mat, Em, ZPM, HP, SP, ON) are standard built-in variables in the Grand Estrase program, which will allow you to make it very convenient to use this formula as it is.
Just open the Settings section, go to the limited cost section. In the section in new estimates, VAT is usually 20% by default. Inspend "VAT" In the column, enter "Costs for VAT compensation for USN" without quotes, and in the column value, instead "twenty%" Enter the formula:
(Mat + (EM-ZPM) + HP * 0.1712 + SP * 0.15 + OB) * 0,2
as it is. The difference from the option is higher in that there are no spaces and the sign of multiplication is not "x", but "*", that is how the Grand Estrase should be correctly read.

Coefficients for false expenditures and estimated profits when wept

Enterprises and entrepreneurs using a simplified tax system, when developing estimate documentation Additional lowering coefficients to overhead costs and estimate profits should be applied.

With coefficients for overhead costs and estimated profits, including enterprises working on USN you can find on the page.

Organizations that apply a simplified taxation system (USN) are exempt from the obligation to calculate and pay some tax payments, including VAT. However, in some cases, companies on USN arises the obligation to list this tax to the budget and submit reports to the FNS authorities. In the article, consider such situations and all the subtleties of the relationship of VAT and USN.

Based on paragraph 5 of Article 346.11 of the Tax Code, the companies using USN, in some cases, can be recognized as tax agents on VAT, namely:

when renting property from state authorities and local self-government;
when purchasing goods in Russia (works, services), the sellers of which are foreign persons who are not registered in the Russian FTS bodies;
carrying out the role of an intermediary participating in the calculations, when implementing goods foreign Personswho are not registered with the FTS FNS of the Russian Federation;
when buying or receiving state or municipal propertywhich is not enshrined for any institutions;
when selling property that is subject to implementation by the court decision, as well as confiscated property, inconsolable, bored and found values \u200b\u200b(treasures);
in some other cases, established by Article 161 of the Tax Code of the Russian Federation.

Most often in practice there are leases of state property and the acquisition of goods from foreigners - about them and talk in more detail.

Rent of state and municipal property

Renting property from state authorities and local self-government, the company is becoming a tax agent. Consequently, she is charged with VAT budget from rent. Depending on the terms of the contract, the calculations with the landlord can be carried out in two ways:

VAT is allocated as part of the rent. In this case, the tax is calculated as follows: VAT \u003d AP × 18/118where AP is the amount of rent under the contract. In this case, the tenant lists the landlord the amount of property rental fees, reduced by VAT, which is subject to transfer to the budget in the prescribed manner.
VAT is not selected as part of the rent. In this case, the tax is calculated by the formula: VAT \u003d AP × 18%where AP is the amount of rent under the contract. In this case, the landlord receives full sumspecified in the contract, and the Tenant lists the VAT budget from own funds.

Consider the difference between these options on the example. LLC Ajax, using USN, decided to rent a premises from the state authority. The contract is spelled out that the rent per month is 236 000 rubles, including VAT - 36 000 rubles. Thus, the landlord receives monthly 200 000 rubles as rental payment, and the remaining 36,000 rubles LLC Ajax, which in this transaction acts as a tax agent, holds and lists to the budget.

If the VAT contract was not standing out, the amount of the monthly rental fee was supposed to be 200,000 rubles, which the landlord would have fully obtained. At the same time, Ajax LLC had to hold VAT in the amount of 36,000 rubles each month from its own funds and in the prescribed manner to transfer tax into the budget.

Transactions, resulting in the calculus of VAT, are drawn up in organizations on the USN invoice. The amount of tax is divided into 3 parts, each of which is to be transferred to the budget no later than the 25th day of the month following the reporting quarter. After payment, the amount of VAT may be taken into account as part of the costs of the quarter in which it is paid.

Purchase from foreign companies in Russia

In the case when the domestic company acquires goods (works, services) in Russia foreign organizationwho is not registered in tax Service Russia, she also imposes the role of a tax agent. And with her - the duty to determine the tax base on VAT, calculate, keep and transfer this tax to the budget.

For example, the Ajax LLC mentioned above decided to use the services of a European company that has no representation in Russia. Thus, the domestic organization is recognized as a tax agent for this transaction: it is obliged to calculate VAT and pay it to the budget. Under the terms of the contract payment for services is 354 000 rubles, and it includes all taxes and fees payable in accordance with the legislation of the Russian Federation. Consequently, VAT is already included in payment, although not allocated a separate amount.

Using the above formula, we calculate the amount of VAT: 354 000 * 18 / 118 = 54 000 rubles. It means that the services of LLC "Ajax" must pay 300 000 rubles directly by the European company, and the rest 54 000 rubles should be kept and transfer to the budget as VAT.

We looked at the common situations where the firms "Simplisters" act as a tax agent on VAT, that is, calculate and list the tax into the budget, one way or another while holding its amount from the counterparty means. However, sometimes the company at WSN themselves acquire the role of the taxpayer. About what cases it happens, let's talk later.

When the company on USN becomes VAT payer

In the general case, the companies using USN are exempt from VAT. However, in some situations and they are recognized by payers of this tax. What are these situations?

Import of goods

According to Article 146 of the Tax Code of the Russian Federation, the goods imported into the territory of the country are the object of taxation. In accordance with paragraphs 2 and 3 Articles 346.11, companies and individual entrepreneursApplying USNs, when importing goods to the territory of Russia, the obligation arises to pay VAT.

The time of payment of VAT during the import of goods from the countries of the Customs Union may be different depending on the customs procedure, which they are placed, namely:

in relation to goods imported for internal consumption - before the release of goods;
in relation to goods that are imported to the issue of goods in accordance with the customs procedure of temporary import (admission) in the payment of the entire amount of import customs duties, taxes payable for the established period of temporary import;

The above time sheets of VAT are established according to articles 211 and 283 Customs Code of the Customs Union.

The calculation of the amount of VAT to be paid is made by the formula:

VAT \u003d (customs value of goods + customs duty + excise) * VAT rate

If the goods are imported from Eurasian member countries economic UnionThe order of payment of VAT will be somewhat different. The amount of tax is calculated by the formula:

VAT \u003d (transaction price + excise) * VAT rate

What needs to be made to simplifiers when they conclude purchase and sale agreements with the company in general mode? And is it worth writing the invoice, trying to please the buyer? Answers to these and many other current questions on the topic can be found in the article that our colleagues of the Uz magazine "Simplified" prepared.

For companies and individual entrepreneurs who apply a simplified system, it is absolutely no important what taxation regime applies their partner. This does not affect accounting or tax accounting in the simplified system. But for organizations applying the general mode, it matters that you are on a "simplist" and do not pay VAT (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation).

After all, if you do not charge VAT when selling, your counterparty will not be able to accept it to deduct. And this will increase its tax payments to the budget. In this material, we will tell in detail, in what cases the partner in general mode even without deductible on value added tax can be able to make a deal without losing money in money.

Situation number 1 You buy goods from the company in general mode

If you buy anything from firms in general mode, then for the seller it does not matter which taxation system you use. It will accrue his taxes when implementing, and you will take into account the purchased goods (work, services) according to the rules of tax accounting during USN.

When the problem arises. Difficulties may arise if you decide to return the product that was previously taken to account. Such an operation from the VAT point of view is considered to be reversed. Since before the ownership of the goods has already passed to you as a buyer, and when returning it is returned to the seller.

That is, the seller has a purchase of the same product, and the buyer has a sale. In this case, the seller in general mode would be more profitable to buy goods with VAT to put tax on deduction. Then, given the tax that he accrued during the sale, he will "come out on zero", that is, he will not be any spending in the form of value added tax. However, you, being a buyer using a simplified system, do not pay VAT, that is, you cannot write an invoice at reverse implementation.

Decision. In this case, the seller himself in general mode can write a correction invoice (the letter of the Ministry of Finance of Russia dated July 24, 2012 No. 03-07-09 / 89). In it, he should reflect the difference, which decreased the number and cost of goods sold, as well as the amount of "input" VAT. It is not necessary to make any corrections to the initial invoice at the same time (the letter of the Ministry of Finance of Russia dated July 31, 2012 No. 03-07-09 / 96).

However, before dischargeing a correction invoice, a company in general mode needs to obtain documents that substantiate the return of the goods. Such documents are the claim from you from both from the buyer, the act of identified deficiencies in the form number of Torg-2 or on an independently developed form ( the federal law from 06.12.2011 No. 402-FZ and paragraph 10 of Art. 172 Tax Code). Your counterpartier has five calendar days to impose a correction invoice from that day, as he will receive any of the listed documents. This follows from paragraph 3 of paragraph 3 of Article 168 of the Tax Code of the Russian Federation. The fact that should be indicated in the adjustment invoice is said in paragraph 5.2 of Article 169 of the Tax Code of the Russian Federation.

Pay attention to such a moment. It doesn't matter what reason you returned the goods: it was proper quality or had shortcomings, the procedure for issuing a correction invoice will be the same in any case (the letter of the Ministry of Finance of Russia dated July 31, 2012 No. 03-07-09 / 100).

Next, the adjustment invoice seller will register in the shopping book. This follows from paragraph 12 of the Rules of Purchase Book, approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. And only after that your partner in general will be able to reduce VAT to be paid to the budget.

On a note
Can the company in general mode get deduction on VAT, if the "Simplist" wrote an invoice

Although "simplists" are not payers of VAT, nobody will punish them if they decide to write an invoice. Provided, of course, that the corresponding tax amount will be paid to the budget, and at the end of the quarter, the Inspectorate submitted a tax declaration on VAT (paragraph 5 of Art. 173 of the Tax Code of the Russian Federation). At the same time, the expenses taken into account in the USN, the paid amount of tax cannot be included (paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation). Therefore, sometimes "simplists" go to meet their partner and to not lose it, still discharge invoices.

True, according to the Ministry of Finance and FTS, it is impossible to receive firms to deduct VAT in such an invoice. Since the document is discharged by VAT defaulter. So, compiled with violation of the rules (letters of the Ministry of Finance of Russia dated 05/16/2011 No. 03-07-11 / 126 and the Federal Tax Service of Russia dated 06.05.2008 No. 03-1-03 / 1925).

If it so happened that the inspection refused to the company in the tax deduction on the invoice received from the "Simplisters", it may apply to the court. Most of the arbitrators in such disputes support buyers and suggest that the taxpayer who has listed the tax of the VAT defaulter, is the right to deduct in the general order. Indeed, according to paragraph 5 of Article 173 of the Tax Code of the Russian Federation, "Simplisher", which implemented products with VAT, this tax must pay to the budget. So the buyer can accept it to deduct. This position, in particular, was taken by the FAS of the Moscow District in the decision of 06/30/2011 No. Ka-A40 / 6142-11-2 and the FAS of the Ural District in the decision of 23.05.2011 No. F09-2100 / 11-C2.

Thus, insisting on the fact that the "simplist" discharge the invoice, weighing everything before and against. If you need this document, if because of it, you may have to bring the case to court. It is likely that the receipt of the "entrance" VAT will not be unprofitable for you.

Case number 2 You sell the goods of the company applying the general mode

This is exactly the case when your tax regime affects the amount of tax payments of the company applying the general mode.

When the problem arises. The problem may occur on each sale, as you do not charge the value added tax. And for companies and individual entrepreneurs who are on the total tax mode, this means that they have no "entrance" tax on such a transaction, which could be taken to deduct.

Decision. Since you do not feel about VAT payers, then do not include the amount of the tax price of the goods (paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation). So, the goods in this case can be sold cheaper. The buyer in general mode in turn has the right to recognize the entire cost of goods in expenditures that reduce the tax base for income tax. The Seller on the USN does not pay VAT and does not include the amount of the tax price of the goods, and therefore can sell it cheaper.

Therefore, by concluding a contract with companies and individual entrepreneurs in general mode, reduce the cost of goods for VAT. In this case, without even receiving deductions for the value added tax, those who apply the general regime of taxation, will not have economic losses. Let's show on the example of how it looks.

Example. Calculation of benefits from buying goods from "Simplist" without VAT

ASTRA LLC is on the total taxation mode and leads wholesale trade. The company has implemented a batch of goods at a price of 23,600 rubles. (including VAT 3600 rubles.).

Let us calculate what size will have to pay value added tax and income tax, if this product is to buy:

1) VAT payer for 18,880 rubles. (including VAT 2880 rubles);

2) at the "Simplist" for 16,000 rubles. (without VAT).

For the simplicity of calculations, we will consider only the cost of buying goods.

First case. When shipping the goods LLC "Astra" must accrue VAT in the amount of 3600 rubles. At the same time, buying goods from the VAT payer, the firm will be able to use the deduction amount of VAT in the amount of 2880 rubles. Consequently, VAT to payment will be 720 rubles. (3600 rubles. - 2880 rub.).

At the same time, income included in the income tax base is equal to the cost sales of goods without VAT, that is, 20,000 rubles. (23 600 rubles. - 3600 rubles.). And expenses account for the purchase value of values \u200b\u200bwithout VAT, it is 16,000 rubles. (18 880 rub. - 2880 rub.). Thus, the income tax to be paid to Astra LLC will be 800 rubles. [(20 000 rubles. - 16 000 rub.) × 20%].

The total amount of taxes (VAT and profit tax) to pay is equal to 1520 rubles. (720 rubles. + 800 rubles.).

Second case.If Astra LLC will buy goods from the "Simplist", it will not be able to take advantage of VAT. Therefore, the tax that needs to be paid to the budget is equal to the sale of goods - 3600 rubles.

At the same time, revenues taken into account when calculating income tax will be the same as in the first version, and the costs are equal to the purchase value of the goods - 16,000 rubles. Profit tax either will not change - 800 rubles. The total amount of taxes to payment will be 4,400 rubles. (3600 rubles. + 800 rubles).

Compare deductions to the budget. Buying goods from the "Simplist", Astra LLC will pay taxes more than 2880 rubles. (4400 rub. - 1520 rub.). And it may seem that the second way is unprofitable. However, it is not. After all, the supplier of goods in the second way the company paid also to 2880 rubles. Less (18 880 rubles. - 16 000 rub.).

So in this situation, both options in terms of costs are no different, and the choice of suppliers should not be founded on the tax system.

Companies that use such a special taxation such as USN are freed from VAT and should not be invoiced. However, some simplists still have to do this, for example, when they work with counterparties that present such conditions for cooperation. How the invoice is correctly exposed when wept with VAT and without VAT in 2018 we will analyze in detail in the article.
Usn invoice
All organizations and IPs that apply "simplified" payers of VAT are not, which means that it is not necessary to exhibit the invoice. However, if some situations occur, this document will be needed. These include situations when "simplists" pay VAT:
Import of goods;
Operations under the contract of a simple partnership or trust management property and concession agreement;
When the company performs the duties of a tax agent, for example, rents state or municipal property.

At the conclusion of the Agency Treaty, the organization may have questions about the need to place an invoice. The invoice will be required if the company on the USN is a commission agent or an agent and performs operations:
On the implementation of the goods of the principal, or the Committee, which is a VAT payer;
On the purchase of goods at the VAT payer for the principal, or the Committee, which is a VAT payer.

When implementing the goods of the principal, or the Committee, the invoice must be set as usual. The document needs to specify the invoice document, as well as the sequence number of the document, according to the chronology applied in the company.
When purchasing goods for the principal, or the committee must releasing the invoice received from the seller. It is indicated in the invoice the following:
1 line - date of the document from the seller;
2, 2a and 2b string - data on the seller (name, its address, INN and CAT);
5 row - details of payment documents (if available) by transfer money a commissioner to the seller, committee - a commissioner;
The table part should contain information on the number of products, its value, the amount of VAT, as well as the other indicators set to the seller in the invoice.

Invoice with a note "without VAT"
To invoice the invoice with the note "without VAT" of the company on the USN should not. They put such a mark only the company released from VAT. Organizations that are considered freed from VAT are recognized in accordance with Article 145 of the Tax Code of the Russian Federation.
Companies applying as-free payers do not belong to such "liberated", as they are initially not payers of this tax. Accordingly, the invoice "Simplist" with the note "without VAT" to exhibit H need.
Some counterparties still insist on the invoice. Such companies should be borne in mind that by such an invoice, they will not receive an "entrance" VAT. And for what they continue to demand such an invoice is not clear.
Make such a request "Simplified" are not required. They have the right to explain to their counterparties that such documents have enough such documents to gain a purchased product as an account for payment, invoice and act. And if the counterpartier continues to insist and make it impossible, then you can write a desired document. At the same time, indicate that the purchase without VAT.
Important! If the company at USN put an invoice without VAT, the contract with the counterparty and the entire "primary" should also not contain the tax.

Invoice accounting log
As a meter log, you can use a unified form.
Zero VAT in the invoice
Organizations on the USN should also not in the invoice to put a real rate on VAT, equal to 0%. Only companies that are VAT payers can apply such a bet. In addition, it must be confirmed by specific documents that organizations are represented with the VAT Declaration to the Tax Inspectorate.
If an accountant decides to meet the buyer and write a document with zero VAT, the tax authorities have the right to accrue it, and not zero bid., and at a rate of 18%. It will happen because the VAT in the invoice is specified, and confirm that the rate in the company is impossible.
If you put an invoice with VAT
Some organizations on their own initiative can set an invoice, highlighting VAT. In this case, they are obliged to pay tax in the budget, as well as to pass in the IFTS Declaration on VAT. It is necessary to do this on the period up to the 25th day of the month following the quarter in which the document was issued. For example, the company on USN put an invoice on February 10, 2018, respectively, to hand over the VAT declaration, it should until April 25, 2018.
It is important to understand that by setting an invoice with the dedicated VAT does not give a simplifier right to tax deduction on purchased goods. The right to such a deduction has only VAT payers, and organizations on the UCN are not.
Install the invoice of the IP on the USN
For entrepreneurs at the "Simplist" there are the same requirements for invoices, as for organizations that apply USN.
The legislative framework
Answers to common questions
QUESTION: The company -UPROCEman at the request of the buyer put an invoice by allocation of VAT. After that, according to the requirements of the legislation, I paid this tax to the budget and submitted to tax Declaration VAT. When calculating tax tax, will VAT go to the tax base?
Answer: Tax base for simplists This income, which first of all should be economically beneficial. The paid VAT benefits for the company is not, which means it should not be included in the database to calculate the UCN. Accordingly, when calculating the tax of USN, it is not necessary to include in the VAT database.

When choosing a tax system, a significant role, if not to say decisive, the VAT is played. This tax is very complex and ambiguous. No wonder that many entrepreneurs and small companies would like to avoid its payment. To this end, they prefer to apply simplified tax regime. VAT when wept in general does not pay, although there are a number of exceptions.
What taxes replaces the simplified system
USN or simplified - a system in which the subject is paid one tax instead of several payments. At the same time, the taxpayer can choose himself whether it will take into account when calculating tax base His costs. If costs are deducted from income, the tax is calculated at a rate of 15%. If the calculation is made on the basis of the income amount, the rate of 6% is applied. The choice is placed before the use of this mode.
Tax with USN replaces the following obligatory payments for legal entities:
VAT is a value added tax (except for individual cases).
Income tax (except income from dividends and certain debt).
Tax on the property of legal entities (excluding real estate objects taxable on the basis of their cadastral value).

For individual entrepreneurs, simplified tax is paid instead of the following:
VAT (the same conditions apply as for legal entities).
NDFL (own entrepreneurs).
The property tax with the property, which is used in the implementation of entrepreneurial activities (except for individual objects).

Thus, the answer to the question is whether VAT is paid at the USN - in the general case negative. Neither the company nor entrepreneurs should do this when conducting ordinary operations. However, there are exceptions and a lot of them.
When with USN you need to pay VAT
Tax Code There are situations in which the obligation to pay this tax arises from those subjects that usually work without VAT - on USN, UNVD, patent and in other cases. Here are the main of them:
import of goods to the territory of Russia (the so-called imported VAT arises, which must be paid at customs);
carrying out operations on some types of contracts (for example, a simple partnership);
vAT Tax Agency, for example, in the case of rental of municipal property or purchase of goods / services foreign company in Russia (if she has no local representation);
invoicing invoice in which the amount of VAT is separately indicated when wept or other tax specials.

At the last reason, we will stop more detail, since often simplifiers fall into such a situation on their own ignorance.
Is it possible to write off invoices on simplified
Quite often, suppliers on USN face asking their counterparties to make an invoice. Not aware of the consequences, they go towards the buyer. However, the company or IP on the UKN VAT does not pay, and therefore, and the invoice should not be written. Moreover, the invoice invoice in which the amount of VAT is highlighted in a separate line, leads to the fact that the company or IP on USN assumes its payer for this operation. This means that the tax indicated in the invoice should be paid to the budget. And at the end of the quarter, submit a declaration on VAT.
Thus, putting a mentioned Document with VAT when wept, according to own ignorance, it is possible in best case Lighted 18% income. And in the worst also pay sanctions for the fact that during the accounting and reporting violations were allowed.
VAT can be reported exclusively in in electronic format - The report on paper is not taken inspection. This applies to all who submits reporting, except tax agentsthat own VAT are not paid. At the same time, no concerns associated with the fact that the company usually does not pay this type of tax is not provided. Declaration on VAT when wept should be supplied in electronic format through document management system with tax InspectorateThe performance of which is provided by the operator. If the organization or IP is not implemented electronic exchange Documents with IFTS, then report to VAT will not work.
Note that if you constitute an invoice for USN without VAT, there will be no such problems, because the taxpayer will not arise.
What to choose: VAT payment or simplified
How is it more profitable to work with VAT or without? It depends on which tax regimes apply the main counterparties. Large commercial companies pay VAT because the possibility usn. Limited in terms of income. So, they will prefer to work with suppliers on the OSN, since in this case the input tax will be able to declare.
When the seller does not pay VAT, the tax in the documents is not allocated and cannot be credited to the buyer. This is how it happens when wept. VAT compensation, which the buyer does not have the ability to take to deduct, usually occurs by providing a comparable discount or best conditions contract.
If it becomes a payer of VAT and other taxes that provide the main tax systemThe process of accounting and reporting is seriously complicated. In addition, the IFTS has more reasons for inspections and sanctions. Not to mention that the budget will have to list much more money.
OSN criteria
Simplified mode was developed as a measure of support for small business. Therefore, it can be applied by companies that are not large. The law establishes a whole list of restrictions for the use of USN:
volume of annual income no more than 150 million rubles;
the residual value of fixed assets not more than 150 million rubles;
the average number of employees for the year is not more than 100 people.

These criteria are applied for both legal entities and IP. However, additional requirements are installed for organizations:
lack of branches;
if the participants are legal entities, their share is not more than 25%;
if the organization is going to go to USN next year, then in the current income from January to September, it should not exceed the amount of 112.5 million rubles.

The above figures sometimes change, therefore, during the application, the tax code is recommended to be checked with the Tax Code (Article 346.12).
In addition, the USN cannot be used in implementing certain activities. It is prohibited by banks, insurance companies, microfinance organizations, investment Fundsmarket participants valuable papers, pawnshops, notaries and some other subjects.
Transition to usn
If the organization is suitable for the above requirements, it may, at will, go to simplified. It is done in a notification order, that is, no permission to receive. True, you will have to wait for the end of this year. This is due to the fact that tax regime Allowed from the beginning of next year.
For opportunity to apply Usn organization Or IP submits to the district inspection notification at the recommended IFX form 26.2-1. Make it need until the end of this year.
If desired, USN and former vaciners can pay. They can apply a simplified from that month in which the UTII has ceased to pay. Notify the IFTS on it follows for 30 days.
New organizations and IPs can communicate about the desire to apply ASN at the time of opening, submitting the form mentioned together with the documents necessary for registration. Either this can be done in a 30-day period after the subject is registered. If he did not declare the use of simplified, it will be considered that the main system is applied.
How to restore VAT when moving to USN
VAT payers, as a rule, take input tax deduction. That is, reduce their amount tax obligations VAT. There are no such opportunities for tax dealers. In this regard, before moving from the OSN to a simplified, the subject should restore the previously studied VAT according to the property that is available at the time of the transition. This concerns stocks of goods and materials listed by the advances acquired property rightsAnd also all that relates to fixed assets.
Recovery of VAT when wept should be carried out before the use of a special process. This is done in tax periodpreceding the transition. Since it is possible only from the beginning of the New Year, then the VAT is needed in the IV quarter of the previous one. The tax is restored at a time, without transfers, delay, etc. For the purposes of tax accounting, the restored amount can be written off on other expenses.
As for the recovery of VAT on fixed assets, there is a nuance here. The same applies to intangible assets. The fact is what property is subject to depreciation. Therefore, it is necessary to restore VAT from the OS and NMA in the amount proportional to their residual value without taking into account the revaluation. Residual valueIn turn, is determined according to accounting data. The formula for calculating VAT has this kind:
VAT for recovery \u003d VAT deducted * The cost residual / the cost is initial.
And what about VAT from the acquired real estate? After all, there is a norm of Article 171.1 of the Tax Code of the Russian Federation, which states the need to restore this tax for 10 years. But the fact is that the specified order does not apply to cases when the tax is restored due to the transition to the USN. The article mentioned regulates the procedure for recovering VAT for payers. It says that they must reflect such amounts in VAT declarations. With the Usn, the company will cease to be a payer of this tax and submit declarations. Therefore, it should restore the entire amount of VAT from the acquired property at a time before the transition in the same order as for other property to be depreciated.
Value added tax on other assets is restored in the volume in which it was adopted to deduct. Please note that the restoration of VAT before the transition to the USN is used only with respect to that property on which he was taken to test. If it was not, it is not necessary to restore anything.
What else to take into account when moving to simplified
It happens that the advance payment is obtained on the OSN, and the shipment will take place on simplified. Under such circumstances, the amount of VAT paid from the advanced advance should be subtracted. It is also done in the fourth quarter of the year, the previous transition to the USN. To do this, it is necessary to return the tax amount to the buyer and enlist the document confirming this. Or you can terminate the contract and return the whole advance. And then conclude a new agreement in which to register that the sale of goods / services in connection with the USN is not subject to VAT.
So, the preparation for the transition to the simplist from next year the weather in the last quarter begins in the last quarter. The chronology is approximately as follows:
check compliance with the criteria of USN, including the amount of income for the first 3 quarters of the current year;
make a decision on the transition to the USN;
to split / write off the TMT, close the debt and the advances received;
restore VAT from property that remains at the time of the transition;
submit notice to the IFTS on the use of USN (by the end of the year).

If it is decided to return to the payment of VAT
It should be borne in mind that carrying out the transition from USN at VAT, that is, return to the main tax regime will not quickly work. Reverse transition is possible only next year. This also applies to new subjects who decide to refuse to simplify - with the selected regime will have to live until the end of the year.
The transition from the USN to the main system is not limited and is voluntary. All that is needed to do is notify the IFNS until January 15 of that year, with which it was decided to return to the total taxation regime. Also do not forget about the reporting - the Declaration on the USN last year Its applications are served as usual.
The only way to return to pay VAT was before the beginning of the next year - to lose the right to apply a special. This happens if the subject ceases to satisfy the conditions allowing to apply simplified.
If the entity flew from the USN
The criteria for USN act not only at the time of transition to the special, but also during its application. Therefore, organizations and IP need to constantly monitor them to comply with. After all, if the subject comes with the established limits, it will lose the right to apply a simplist. In this case, it will automatically turn out to be on the main tax system with all the responsibilities of accounting and reporting responsibilities, as well as sanctions for their violation.
Slets with USN, the company / IP applies the main tax regime, starting from the quarter, which has lost the right to simplify. And within 15 days after its completion, it is necessary to notify the IFX on the termination of the USN application. Candle taxes on the OSN, including VAT, will have from the very beginning of the quarter. At the same time, the company who flewing with the UPN or IP will be considered a newly created subject in terms of calculating those taxes that were not on the USN.
Suppose that the company has made the restoration of VAT in the transition to the USN from its own property, and then flew from it. Can she now take a recovered tax to deduct? Definitely no. After all, these amounts were previously written off as other income tax expenses.
Let's summarize
So, companies and entrepreneurs who use USN, in general, there is no duty to pay VAT. At the same time there are a number of cases when they are still obliged to pay this tax. Most often, this is due to either imports of goods, or with invoice invoice with the allocated tax amount at the request of their buyers.
Each businessman must decide on his own, how it is more profitable for him to work: pay VAT and be able to enter into contracts with large counterparties, or to apply the USN and save on taxes. It can repeatedly move from one regime to another, but only from the beginning of the next year. Of course, provided that it satisfies the criteria for the use of simplified. In addition, the transition to USN requires a certain preparation. One of the moments requiring special attention When switching to USN - Restoration of VAT for property.

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Is the organization on USN payer VAT. USN and VAT. Who pays VAT? Invoice without paying tax