VAT on shipment. How to calculate VAT on shipment
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The Tax Code of the Republic of Belarus provides for the right of citizens to provide services for growing agricultural products to individuals without state registration as an individual entrepreneur. How to do this correctly?Enacted by Federal Law No. 119-FZ on January 1, 2006, the moment of determining the tax base for VAT is the earliest of the following dates:
day of shipment (transfer) of goods (works, services), property rights; day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights. The practice that was in force before the entry into force of Federal Law No. 119-FZ understood the moment of shipment (transfer) of goods (work, services) as the day of transfer of ownership of goods, transfer of the results of completed work (services). How to determine the moment of determining the tax base “for shipment” now? The object of taxation to value added tax, in accordance with Art. 146 of the Tax Code of the Russian Federation, is, among other things, the sale of goods (work, services), property rights, which represents a transfer of ownership of goods, transfer of the results of work (services) performed. At the same time, a different date was determined for determining the tax base for VAT. In accordance with paragraph 1 of Art. 167 of the Tax Code of the Russian Federation is the date of shipment (transfer) of goods (work, services), property rights. Moreover, such an understanding of the moment of determining the tax base - “by shipment”, in our opinion, existed even before Federal Law No. 119-FZ came into force. Many authors point out the impossibility of a situation in which the object of taxation has not yet arisen (the transfer of ownership has not yet taken place), and the tax base must already be determined and the tax paid to the budget. However, the second point in determining the tax base - the date of receipt of payment for upcoming deliveries (advance payment), also occurs before the transfer of ownership, in connection with which it must be stated that the current procedure for calculating VAT provides for the emergence of a tax base, including based only from the intention to create an object of taxation (operations for the sale of goods (works, services). If the tax base is determined, but the object of taxation (transfer of ownership) has not arisen for some reason, the taxpayer has the right to adjust his tax obligations as follows way: the amount of tax paid by the taxpayer in connection with the advance received is claimed for deduction at the time the advance is returned to the buyer; the amount of tax paid by the taxpayer in connection with the shipment is reversed by filing an updated declaration for the tax period in which such shipment is reflected (the specified procedure tax legislation is not directly provided for, however, in our opinion, based on the systematic interpretation of the norms of Chapter 21 of the Tax Code of the Russian Federation, this is the procedure that must be applied). The terms shipment and transfer of goods (work, services), property rights are not disclosed in tax legislation, and therefore, in accordance with Art. 11 of the Tax Code of the Russian Federation, it is necessary to be guided by the concepts of the relevant branch of legislation. Let's consider these terms from the point of view of civil law. By goods In accordance with Art. 223 of the Civil Code of the Russian Federation, the right of ownership of the acquirer of a thing under a contract arises from the moment of its transfer, unless otherwise provided by law or contract. In connection with the above, the moment of transfer of ownership and the moment of transfer (shipment) of the thing may not coincide. In this case, the transfer of a thing is understood (Articles 224, 458, 556 of the Civil Code of the Russian Federation): delivery of the thing to the acquirer or a person indicated by him (the actual receipt of the thing into the possession of the acquirer at the location of the goods, as well as at the location of the acquirer, if the seller has an obligation to delivery by yourself or by third parties); delivery to the carrier (communication organization) for sending to the buyer of things alienated by the seller without the obligation of delivery; transfer to the buyer of a bill of lading, warehouse certificate; drawing up a transfer deed for real estate. In addition, in relation to supply contracts, Art. 510 of the Civil Code of the Russian Federation defines that if the seller has delivery obligations, such delivery of goods is carried out by the supplier by shipping them by transport provided for in the supply agreement, and on the terms specified in the agreement. Taking into account the above: 1. In the case when the goods are transferred directly from the seller to the buyer at the location of the goods, or when, if the seller has an obligation to deliver, the goods are shipped to the buyer by the seller’s (carrier) transport at the place specified by the buyer, the moment of determining the tax base is determined the date of actual receipt of the goods into the possession of the buyer; 2. In the case when the goods are not transferred directly from the seller to the buyer and the seller has no obligation to deliver the goods, the moment of determining the tax base is determined by the date of shipment of the goods by the seller to the first carrier. The only special case for determining the tax base for the sale of goods, provided for in paragraph 3 of Art. 167 of the Tax Code of the Russian Federation, is a situation in which the goods are not shipped or transported (for example, when registering the transfer of ownership of the goods to the buyer, but leaving it for safekeeping to the seller without any movement of the goods, or when selling real estate) . In this case, the transfer of ownership is equivalent to the shipment of goods. There is no need to remind that in accordance with the requirements of accounting legislation, primary accounting documents must be drawn up at the time of business transactions or immediately after their completion. For works and services Transfer of results of work performed, in accordance with Art. 720 of the Civil Code of the Russian Federation, occurs by drawing up a document certifying the acceptance of work. Thus, the moment of determining the tax base for transferred work is determined based on the date of drawing up the document certifying the acceptance of work. As for the provision of services, in this case, the moment of determining the tax base should be recognized as the moment of actual provision (completion) of services. If the provision of services is ongoing (for example, security services), the tax base is determined at the end of each tax period, since such services are provided continuously (daily) and their provision does not depend on the signing of the act on the provision of services. Regarding property rights The transfer of property rights occurs at the time established by agreement of the parties. Consequently, the moment of determining the tax base when transferring property rights is determined by the date established by the parties as the date of transfer of such rights. The exception is the cases described in paragraph 8 of Art. 167 of the Tax Code of the Russian Federation, when transferring property rights, is provided for in paragraphs 2 - 4 of Art. 155 of the Tax Code of the Russian Federation. Thus, when answering the question posed, it is necessary to be guided by the norms of civil legislation that determine the moment of transfer (shipment) of goods, the moment of transfer of the results of work performed (services rendered), the moment of transfer of property rights, taking into account the requirements of Art. 167 of the Tax Code of the Russian Federation. At the same time, the moment of transfer of ownership does not matter for determining the tax base for VAT. The article uses the following documents: Tax Code of the Russian Federation (part two) dated 05.08.00 No. 117-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on 19.07.00). In ed. dated 12/31/05. Civil Code of the Russian Federation (part two) dated January 26, 1996 No. 14-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on December 22, 1995). In ed. from 02.02.06. Federal Law of July 22, 2005 No. 119-FZ “On amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and on the recognition as invalid of certain provisions of acts of legislation of the Russian Federation on taxes and fees” (adopted by the State Duma of the Federal Assembly of the Russian Federation on July 8, 2005) Alexey Melnikov , Senior Legal Advisor at BDO Unicon North-West LLCIt follows from the question that, although the enterprise is small, it maintains accounting records in a generally established manner, based on the assumption of temporary certainty of the facts of economic activity, i.e. does not apply the cash method of accounting for income and expenses, provided for in clause 20 of the Standard Recommendations for organizing accounting for small businesses, approved by Order of the Ministry of Finance of Russia dated December 21, 1998 N 64n.
According to clause 13 of the Regulations on the composition of costs, approved by Decree of the Government of the Russian Federation of 05.08.1992 N 552, enterprises are given the right to determine revenue from the sale of products (works, services) for tax purposes (except for excise taxes) either as it is paid or as it is shipped goods (performance of work, provision of services) and presentation of payment documents to the buyer.
If the accounting policy of an enterprise provides for the determination of revenue for tax purposes “on payment”, then when calculating taxable profit, the enterprise needs to adjust the accounting data. In this case, both the indicator of sales revenue and the indicator of the cost of products sold are adjusted, which is reflected in line 2.1 of the Certificate on the procedure for determining the data reflected in line 1 of Calculation of tax on actual profit (Appendix 11 to the Instruction of the State Tax Service of Russia dated 08/10/1995 N 37 " On the procedure for calculating and paying income tax for enterprises and organizations to the budget").
Since the current tax legislation does not provide for any special procedure for adjusting the cost of products sold for the purposes of calculating income tax, the enterprise has the right to make this adjustment in any economically feasible way, including the method of adjusting the cost of products sold in proportion to the share of paid products in the total volume of products sold.
As for the need to maintain separate cost accounting for each contract, in accordance with clause 11 of the Regulations on the composition of costs, methods for distributing costs by type of product (work, service), as well as the procedure for assessing balances of work in progress and finished products are determined by industry guidelines on issues planning, accounting and calculating the cost of products (works, services).
For trading enterprises, there are currently Methodological Recommendations on accounting of costs included in distribution and production costs, and financial results at trade and public catering enterprises, approved by Roskomtorg on April 20, 1995 N 1-550/32-2. The specified Methodological Recommendations do not provide for the obligation for wholesale trade enterprises to maintain separate cost accounting for each contract.
Signed for seal by T. Krutyakova
"Accounting. Taxes. Law", 2006, N 26
Having transferred organizations to a unified procedure for determining the tax base for VAT, the legislator did not specify what is considered shipment and payment for calculating this tax. Today the Tax Code does not provide a definition of these concepts. Officials tried to compensate for the lack of necessary terms.
Now the moment for determining the tax base for VAT is the earliest of the dates: the day of shipment or the day of receipt of payment (clause 1 of Article 167 of the Tax Code of the Russian Federation). Until this year, the moment of emergence of the VAT tax base was determined by accounting policy. Companies could choose when to charge tax: “on shipment” or “on payment”<*>.
<*>At the same time, the tax authorities demanded that VAT be paid on the advances received (for example, see Letter of the Federal Tax Service of Russia dated October 19, 2005 N MM-6-03/886@). The legitimacy of their demands was confirmed by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 12359/02 dated August 19, 2003.
In the first case, the tax base was formed on the date of shipment and presentation of settlement documents for goods, works or services sold. This was evidenced by the very title of the article. 167 of the Tax Code of the Russian Federation “The moment of determining the tax base for the sale (transfer) of goods (work, services).” In the second case, VAT had to be accrued at the time of payment for goods shipped (work performed, services rendered).
Meanwhile, the concept of “shipment” has never existed in the Tax Code. But before, shipment was tied to the transfer of ownership (sales). Now, since from the title of Art. 167 of the Tax Code of the Russian Federation, the word “implementation” is excluded; there is no such connection.
As for the definition of payment, until 2006 it was provided in paragraph 2 of Art. 167 Tax Code of the Russian Federation. But this norm has become invalid since the beginning of this year. Therefore, accountants had natural questions: what is considered shipment and what is considered payment?
We take the shipment from accounting...
Specialists from the financial department and tax authorities came to a consensus that the date of shipment is determined according to accounting rules (Letters of the Federal Tax Service of Russia dated February 28, 2006 N MM-6-03/202@, Ministry of Finance of Russia dated March 16, 2006 N 03-04-11/53 ).
According to paragraph 1 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”, all business transactions must be documented in primary documents. One of the mandatory details that they must contain is the date of compilation. Thus, the date of shipment is considered to be the date of the first drawing up of the primary document issued to the buyer or carrier.
But there is an exception to this rule that officials have drawn up. In a situation where the goods are not shipped or transported, but there is a transfer of ownership of it, the transfer of ownership is equivalent to shipment (clause 3 of Article 167 of the Tax Code of the Russian Federation). The date of shipment is taken from the document confirming the transfer of ownership, that is, the contract.
A separate question: how to determine the moment of shipment if the company sells goods through a commission agent. In this case, the principal, transferring the goods to the commission agent, does not charge VAT. For him, the moment the tax base arises also falls on the date of drawing up the primary document addressed to the buyer or carrier.
...and we will find payment in the Civil Code
As for payment, the tax authorities took its definition from the norms of civil legislation (clause 1 of article 11 of the Tax Code of the Russian Federation). They consider payment to be any form of payment provided for by the contract, regardless of the moment of fulfillment of the seller’s obligation to transfer the goods to the buyer (Letter of the Federal Tax Service of Russia dated February 28, 2006 N MM-6-02/202@).
As a general rule, the buyer is obliged to pay for the goods before or after its transfer by the seller (clause 1 of Article 486 of the Civil Code). Obviously, the moment of payment may occur earlier than the moment of shipment. The form of payment can be either cash or non-cash (Articles 861, 862 of the Civil Code of the Russian Federation). The parties may also use their own property in settlements. Therefore, for VAT purposes, payment, including partial payment, is considered to be the receipt by the seller of funds or other property on account of upcoming deliveries of goods (performance of work, provision of services).
When making payments under a commission agreement, if the payment is transferred to the principal’s account, he will also need to charge VAT. The same applies to the situation when a commission agent is involved in the calculations. According to tax authorities, when payment is received by the commission agent, the committent must charge VAT. Argument - art. 996 of the Civil Code of the Russian Federation, which states that everything received by the commission agent under the commission agreement is the property of the principal.
We believe that the principal should not charge VAT until he receives the commission agent's report. It is from this document that the committent can find out about the payment received (Article 999 of the Civil Code of the Russian Federation). Thus, a controversial situation may also arise in this case.
A. Ilyushechkin
Each organization directs the process of carrying out its activities to make a profit. To calculate profit, it is necessary to take into account sales revenue. As you know, revenue for tax purposes can be either from shipment or from payment. In this article, we will look at shipment revenue (accrual basis). What are its features? At what point do you take into account revenue and calculate profit? After all, profit can be calculated without receiving money from the buyer when the products are shipped. And what is shipping revenue anyway?
First, let's define what implementation is? Sales are the paid transfer of goods or services to the public (individuals) or organizations.
Now let's look at the concept of a product. For tax and accounting, these concepts are somewhat different.
In accounting, goods are understood as own products, purchased goods for resale (in trade), work performed in-house or services provided. The sale of these goods is income for accounting purposes. All other income received from the sale of other property (fixed assets, intangible assets, for example) are included in other income.
For tax accounting, the concept of goods includes any type of goods, services, work from the sale of which the organization receives income (fixed assets, intangible assets, securities, etc.). All income for tax accounting is defined as sales revenue.
Revenue by shipment (accrual method).
Based on which method of income recognition is used in the organization, the moment of reflection of revenue depends on: by shipment (accrual method) or by payment ( cash method). The method of recording revenue must be reflected in the accounting policies of the organization. It is determined for the entire calendar year and does not change during the year.
Revenue from shipment (accrual basis) is reflected in tax accounting at the moment of transfer of ownership of goods or services, i.e. when the product is sold to the buyer. And this does not depend on whether it is paid or not.
When an organization uses the cash method (payment), revenue is recognized only after the buyer has paid for the product or service. Payment can be made not only by receiving money at the cash desk or to the buyer’s bank account. Barter, assignment of debt, etc. are also taken into account here.
Let's look at an example of accounting for shipment revenue.
Example 1.
In February 2013, Mishka in the North LLC shipped goods to Belochka LLC in the amount of 525,000 rubles. (a purchase and sale agreement was concluded between them). Belochka LLC paid off with Mishka in the North LLC in April 2013 by transferring money to a bank account. Mishka in the North LLC uses the accrual method of accounting for income.
Therefore, Mishka in the North LLC will reflect revenue from sales of goods in February.
Revenue after shipment
Under the accrual method, title to a product passes from the seller to the buyer when the product is shipped. Sometimes situations arise when, under the terms of the contract, ownership rights are transferred in a different order. For example, at the time of delivery of products to the required point or payment for them.
In this situation, shipment revenue is recognized when all terms of the contract have been fulfilled and title has passed from the seller to the buyer.
Example 2.
In February 2013, Mishka in the North LLC shipped goods to Belochka LLC in the amount of 525,000 rubles. (a purchase and sale agreement was concluded between them). According to the terms of the contract, ownership of the goods is transferred only in case of payment for the goods. Until this moment, the products are considered the property of Mishka in the North LLC. Belochka LLC paid off with Mishka in the North LLC in April 2013 by transferring money to a bank account. Mishka in the North LLC uses the accrual method of accounting for income.
According to the terms of the agreement, ownership of the products passed to the buyer in April 2013 (i.e. after payment), therefore, sales proceeds are also reflected in tax accounting in April.
If, according to the terms of the agreement, the organization’s income relates to several tax periods (as, for example, with subscription services), and not to one, then they must be distributed evenly.
Example 3.
Kontur LLC provides accounting services. Services for legal entities and individual entrepreneurs are provided on the basis of a subscription. Throughout the year, accounting services are provided monthly.
For 2012, the revenue of Kontur LLC amounted to 480,000 rubles.
Since accounting services are provided monthly, revenue is reflected throughout the year in equal shares in the following amounts.
480,000 rub. / 12 months = 40,000 rub. per month
In the case when an organization carries out work or provides services for a long time (more than a calendar year), for example, during the construction of houses, revenue is distributed in proportion to the amount of actual costs incurred by the organization in each tax period, in their total amount according to the estimate.
Example 4.
Stroykom LLC (contractor) and Avtotrek LLC (customer) entered into an agreement for the creation of design and estimate documentation. The work is transferred to the customer as it is completed. The cost of services of Stroykom LLC is determined by the contract as 1,200,000 rubles. (without VAT).
The costs of Stroykom LLC associated with fulfilling the terms of the contract amounted to RUB 1,000,000:
In the first half of 2012 – 200,000 rubles;
In the 2nd half of 2012 - 300,000 rubles;
In the first half of 2013 – 400,000 rubles;
In the 2nd half of 2013 – 100,000 rubles.
We reflect revenue in tax accounting
In the 1st half of 2012
200,000 / 1000,000 x 1200,000 = 240,000 rubles;
In the 2nd half of 2012
300,000 / 1000,000 x 1200,000 = 360,000 rubles;
In the 1st half of 2013
400,000 / 1000,000 x 1200,000 = 480,000 rubles;
In the 2nd half of 2013
100,000 / 1000,000 x 1200,000 = 120,000 rubles.
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