Features of VAT payment when selling agricultural products purchased from the population. Working under the new rules Sample VAT declaration for a farmer Selling grain

The object of VAT taxation are all products and all kinds of services for sale in the territory of the Russian Federation. The exception is certain categories of products, materials and works approved at the legislative level. Food products are subject to taxation. In this case, the rates are applied various, depending on the type, grade of goods. In the article, we will consider VAT on food at a rate of 10% and 18%, and also give an example of postings in the production of food products.

Objects of VAT taxation

The object of taxation for VAT is considered to be the sale within the state, with some exceptions. Food is also subject to tax, whether it is a commodity for resale or a food product.

The VAT rate for food is different. The use of the tax rate as 10% and 18% is available.

Food taxation

A more detailed list for food producers, as well as for entities engaged in their resale and importation of goods across the border, is presented in a special List of food products.

If, during resale, the supplier receives products at a preferential VAT rate of 10%, it is necessary to sell the goods at an acceptable rate. An erroneously calculated tax rate by the supplier does not remove further liability from the seller.

If an error is discovered, the tax authorities have the right to recalculate the tax that was not received by the budget, to charge fines and penalties, if necessary.

When importing food products into the territory of the Russian Federation at a rate of 0%, the buyer himself will have to determine the tax rate if the purpose of importation is further sale. Based on the applicable rate, the total amount to be paid to the budget is calculated.

VAT on food at a rate of 10%

Many food products are considered as socially important. From the point of view of legislation, most of the most popular and used products fall under these criteria. According to the Tax Code of the Russian Federation, such products are taxed at a reduced rate of 10%. The list is quite extensive and consists of the following components:

• meat products, products from it;
• milk and dairy products, milk-based products (kefir, ice cream);
• eggs and egg products;
• various cereals, other grains, feed mixtures;
• vegetable oil, margarine, edible fats used in food production;
• sugar, raw sugar;
• salt;
• flour and flour products, including pasta, bakery products, with the exception of some types of confectionery;
• live fish, excluding valuable fish species (sturgeon, trout, salmon);
• seafood, canned food, preserves, herring, frozen and chilled fish, not counting valuable commercial species, as well as products of their caviar, crabs, lobsters and other delicacies);
• children's food;
• diabetic goods;
• vegetables, including potatoes.

The list of preferential food products subject to 10% VAT is extensive and varied. But most of the goods recognized as delicacies are not recognized as socially significant products.

For a more accurate definition and classification of food products in order to determine the desired tax rate, it is worth referring not only to the provisions of the Tax Code of the Russian Federation. A detailed list is also presented in the list of food products approved by the Government of the Russian Federation, the taxation of which should be carried out at a preferential rate of 10%.

Using the information from this list, you can learn more about food products for which preferential taxation is possible. So, not all dry-cured sausages are considered delicacy, only those that belong to the highest grade.

VAT on food at a rate of 18%

Most food products are taxed using 10% VAT. A detailed list is specified in the Tax Code of the Russian Federation and the List of Goods. Other products are subject to sale on other grounds - using an 18 percent rate.

Such food products include delicatessen products, expensive food products:

1. When selling sausages and sausage products, you should pay attention to the fact that raw smoked and some types of dry-cured products, as well as balyk, carbonade, neck, pastrami and others, are sold at an 18% rate.
2. Of dairy products taxed at a 10% rate, an exception is made for fruit-based ice cream and butter.
3. Bakery products subject to taxation on a common basis include cakes, pastries and other confectionery.
4. When it comes to fish and seafood, taxation at an 18 percent rate is necessary for valuable fish species (beluga, trout, salmon, omul and others), as well as products made from them. This also includes salmon, beluga caviar, crab meat, lobsters.

Exemption from taxation

The food products themselves will be subject to mandatory VAT at the rate of either 10% or 18%. However, transactions with food products may be exempt from tax.

According to the Tax Code of the Russian Federation, such activities include the sale of food products by public catering organizations, the sale of food products in educational and medical institutions.

Taxation is not carried out for organizations that are exempt from VAT due to low turnover and low revenue based on the results of previous activities. Subjects using preferential regimes, such as UTII, ESHN, STS, PSN, are also not required to tax food products with VAT. These conditions affect the production and further sale, including the resale of goods.

Food production

Often, in the production of food products, entities use a reduced sales rate, purchasing food raw materials at a basic rate of 18%. This happens for reasons that in the manufacture of products, the further sale of which is possible using a 10% VAT, there is raw material received from suppliers at a general rate. The legislation does not impose any special requirements. However, when requested to provide an explanation by the tax authorities, one should be prepared to provide the relevant documentation. The presence of correctly executed invoices from suppliers allows you to fully accept the incoming VAT on raw materials.

VAT on food: postings

Example. Organization "Vostok" is engaged in the production of bakery products. The sale of muffins takes place at a rate of 10% VAT. To improve the quality of products, it was decided to use butter obtained from the supplier. LLC "Vostok" has the right to take into account the input VAT on butter in full.

Dt 10 - Kt 62 - 10,000 rubles - purchase of butter.

Dt 19 - kt 62 - 1,800 rubles - a tax was allocated from the amount of purchase of raw materials.

D62 - Kt 90-1 - 44,000 rubles - products were shipped to the buyer.

Dt 90-3 - Kt 68 - 4,000 rubles - VAT on sales.

In May of this year, 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 conscientious market participants. In particular, try to purchase 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.

Work 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 "gray" export operations with grain and sunflower oil amounted to 65 billion rubles, and more than 100 billion rubles from internal contracts.

The “Rules of Conduct for Charter signatories”, sent to major exporters and signed by Varvara Burlevich, Head of the Tax Risk Analysis and Tax Audit Planning Department of the Control Department of the Federal Tax Service of Russia (available to the editors), contains an open ultimatum for participants in “gray” VAT optimization schemes for grain exports. “Once again we confirm our readiness to protect bona fide market players from malicious “criminal groups” with all the 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 been restructured. 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 collusion 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 the stagnation of the agricultural market and its production in general.

Mikhail Orlov, Chairman of the State Duma Expert Council on Tax Legislation, KPMG partner, knows that interaction between tax authorities and entrepreneurs is not easy, and nevertheless advised the latter to use the readiness of the Federal Tax Service for a constructive dialogue right now. “The tax authorities do not always see a business goal in this or that supply scheme, and the business does not believe that the tax authorities will be ready to give up claims if the business “plays by the rules,” he says. - Today, the Federal Tax Service has a colossal toolkit to find abuses on the part of taxpayers. I do not believe that with the existing possibilities of tax control, it is possible to build any new scheme for tax evasion, which the tax authorities will not know about for a long time.

According to the Director General of the Institute for Agricultural Market Studies ( IKAR) Dmitry Rylko, in fact, 70% of the volume of former exports were declared illegitimate by the Federal Tax Service. “We see that the potential of the schemes proposed by the department and fixed in the Charter is limited,” he notes. - Many buyers use the same suppliers, I hope that without VAT whitening. 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 that 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 survey of Agroinvestor among participants in the grain export market showed that in just a month, new rules of the game proposed by the Federal Tax Service were indeed established in this segment. Director of the analytical center " SovEcon» Andrei 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 charge two purchase prices at ports with a difference of 10%: for grain with and without VAT. Previously, there was only one price. “As long as there were no problems with the budget, they turned a blind eye to VAT, most of which is fake,” Sizov explains. “As soon as the difficulties with filling the budget increased, the Federal Tax Service was required to stop the situation.” According to the expert, the requirement of the tax authorities to completely restructure the procurement system was met by the vast majority of exporters. And now all other market participants are forced to adapt to them. A decrease in the volume of transactions on the market is now unlikely, since during this very successful period for exporters, the factors of high world grain prices and a weak ruble coincided. 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 restrict the freedom to choose partners,” comments Alexander Grigoryants, commercial director of Globax Grain (engaged in grain exports). Now exporting companies that refund VAT have taken over part of the functions of the fiscal authorities, conducting an investigation in virtually 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. The dishonesty 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 freely approach its observance. “Many exporters, when buying grain without VAT, turn a blind eye to its origin, because 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 people accept 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 its provisions by the signatories of the Charter. “The current season started with unfavorable weather conditions. The market for trading operations in the harvesting campaign, due to a lack of funds from farms, usually develops “out of the box,” he says. “If the Charter, which is largely populist in nature, seems unacceptable to the industry in the current difficult economic conditions at home, then, of course, the market will look for new opportunities to avoid paying VAT.”

"Gray" schemes

The system of taxation in the format of the unified agricultural tax (ESKhN) does not work in "white" conditions, Zlochevsky is convinced. It is inevitably accompanied by the "laundering" of VAT. If you honestly observe all the parameters of economic activity, then the UAT is unprofitable for 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 on OSNO, and in the southern export-oriented regions, 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 lots of grain for traders and deliver to ports for subsequent export.

The vast majority of these intermediaries were until recently involved in "gray" VAT laundering schemes. This process looked like this: grain was purchased from an agricultural producer using the Unified Agricultural Tax, and then changed its owner several times as a result of purchase and sale transactions between one-day firms registered as nominees. At this stage, fake documents were made to form a tax deduction. At the end of the commodity distribution chain, the exporter purchased grain already with VAT, which subsequently demanded a refund. And one-day firms, which were supposed to pay VAT to the budget, were reorganized by the time of the audit and did not have property.

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

The scheme of illegal formation of a tax deduction is not new and is often used in cases where the manufacturer of the exported product is not a VAT payer. In the simplest versions of this scheme, fraudsters simply use fictitious deliveries. According to Vasily Kokhan, deputy head of the Federal Tax Service for the Krasnodar Territory, 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, it is easy to bring the exporter to criminal liability, but in real transactions, it is the Federal Tax Service that is obliged to prove the "lack of due diligence" of the exporter if legal proceedings begin. Such precedents are known. Of the most high-profile, we can recall the case of YuNK-Agroproduct in December 2012 and a very recent example with the Russian Oils shopping mall. Both companies, which challenged the refusal of the Krasnodar IFTS to return VAT, won their first cases in the regional arbitration court. Thus, Russian Oils, against whose former head Igor Chernyshov a case of fraud in obtaining tax deductions was recently initiated, 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 from the carrier company, the presence of four firms resellers of grain, registered at the same legal address and having empty settlement accounts in the same bank.

As stated in the response of the Federal Tax Service to a request from Agroinvestor, in 2015-2017 a number of criminal cases were initiated under the article "fraud" against several companies that unreasonably reimbursed VAT from the budget (as well as attempted such a refund) and are included in the top Top 50 grain exporters. In addition, a significant number of criminal cases were initiated under the article “failure to pay 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 Federal Tax Service 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 a supplier to the budget is extremely high.

Need a transition period

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 can’t 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 farmers financial support and left time for work in the field. Now they are forced to spend 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. “Sooner or later, the market will adjust itself, but for now it will continue to look for workarounds.”

CEO of the largest grain exporting company TD "RIF" Vadim Sarkisov is convinced that the market has already reacted to the strengthening of measures to combat VAT laundering, and now the Federal Tax Service should not have serious complaints. “Major changes have already taken place,” he says. — We try to buy products directly from manufacturers. Many of them now deliver grain to exporters on their own. Grain is now imported 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 is necessary to change the principles of work in accordance with the Charter. Although their personal incomes have certainly decreased, he believes.

Until the beginning of June, the lion's share of grain accounted for the supply of CPT (from the CPT format - "transportation paid to") from commercial companies, but now 90% of purchases are without VAT, says the CEO of another large export company " Krasnodarzernoprodukt-Expo" Evgeny Sidyukov. “We work directly with agricultural producers, and 90% of them apply ESHN. For self-export of grain, we hire transport companies that also work without VAT,” he says. “Gray” schemes with reimbursement of “drawn” VAT are gone, now everyone 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, he positively assesses the latest 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 response to a request from Agroinvestor. “Currently, the largest grain exporters, which occupy more than 90% of the export market share, transfer over 70% of their funds to agricultural producers, suppliers on the simplified tax system or under agency agreements, excluding VAT.” According to the results of the third quarter of 2017, the Federal Tax Service expects that the grain export market will be completely transparent. However, if unscrupulous market intermediaries resume or continue their activities to illegally optimize VAT, this will inevitably entail retaliatory measures, the Federal Tax Service promises.

It will not be easy to eradicate illegal transactions with VAT in the grain market, a member of the board of directors of the company is convinced. Agroko» (Belgorod region) Alexey Ivanov. “It is wrong to first form a defective legislative base, and then use force to force market participants to adhere to this base,” he believes. Also, the top manager is sure 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, this 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, companies that previously cooperated with them and switched to “white” schemes of activity will still not be able to count on a tax amnesty. “I know colleagues who have received notices of field tax audits and do not expect anything good from them,” he shares. “The authorities are used to taking shortcuts. And market participants are afraid that now a command will follow to the courts, which will start making “correct” decisions based on the results of tax audits and charge all VAT for additional payment along with penalties and fines.”

This summer, market participants agreed to stop hiding VAT and actually stopped doing it because they got scared, says Vladimir Voitsekh, commercial director of Krates, a trading company in Krasnodar. “The pressure on traders is very serious. Several of my colleagues have already been arrested specifically in cases related to VAT transactions,” he says. - All grain suppliers for exporters are now working without VAT, because no one needs problems. We have to play fair." Fears among market participants reach the point that many are afraid to face the non-refund of absolutely legally declared and confirmed VAT at the end of the year. Up to the situation when the manufacturer of products works on the terms of OSNO and this tax deduction can be lost. In many respects, the behavior of market participants will depend on how the Federal Tax Service will accept reporting 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 military option is shifted at least until January 1, 2018. Hard pressure cannot be applied now,” he said. “The market will rebuild anyway, but a transitional period is needed.”

All added problems

The practical measures taken by the Federal Tax Service to “whitewash” the grain market resulted, among other things, in the requirement of a significant package of additional documents from agricultural producers, carriers and intermediaries. Moreover, the primary verification of these securities should be carried out mainly by end buyers. For some players in the market, this adds a lot of previously unseen problems. First of all, the agrarians on the Unified Agricultural Tax suffer, whom the 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 Kirill Kazantsev, head of the legal department of the Krasnodar transport aggregator United Center for Grain Carriers. — Therefore, it is now much easier for us to work with companies that are not VAT payers. Intermediaries-VAT payers, according to the sensations, 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 out several declarations, attach the results of laboratory analysis, an extract from the bank on one's own tax activity and from the statistical office, 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 give up on working “in white”. “Contracts have become more complicated, there is more responsibility, and so far this scares agricultural producers,” Sidyukov notes. Most agricultural producers have lost qualified accounting personnel. “They don’t have the ability to deal with paperwork, set up VAT records 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 on the Unified Agricultural Tax and stimulate it from the state. Otherwise, the mass transition of farmers to OSNO is unrealistic.”

The key question remains how the restructuring of the market will affect the economy of agricultural producers on the UAT. From the point of view of the Federal Tax Service, “agricultural producers demonstrate a desire and willingness to work directly with exporters and processors. In addition, they hope to get better grain prices this season due to rising prices in the foreign market, as well as through direct sales contracts with exporters, which, in turn, can increase margins and provide opportunities to invest in their business". The only beneficiary of the restructuring of the market will be the state, says Vitaly Sheremet, head of the practice for working with companies in the agro-industrial sector at KPMG. Traders and manufacturers will have to pay for this, he thinks. “The distribution, in my opinion, will be in the direction of farmers: their marginality is greater than that of traders, and strong competition will force them to bear these costs.” However, according to the expert, it is premature to talk about bankruptcy, since the sector retains sufficient profitability even if prices fall slightly.

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

According to the director for sales of crop products 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 the changes. Small farms and farmers, whose production volume is less than 200 tons of grain, have suffered. Before them, the question of selling products was acute. Due to the small volume and the inability to coordinate actions among themselves, farmers were left without the attention of exporters, who physically do not have the opportunity to cover all small farms. “Small farms have only one way in the current situation - to join associations or be taken over by larger players,” the head is sure. According to the NHA, every year about 10% of agricultural enterprises leave the market. “Against the background of low profitability in grain production, a decrease in the amount of state support per hectare, and the high debt load of agribusiness enterprises (more than 2 trillion rubles at the beginning of 2017), the next 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 for 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 contain the TIN of counterparties, the consignor, details of the contract and specifications for the contract, the scope of delivery according to the specification and actually delivered products, its name, date of delivery according to the specification. According to Alexander Grigoryants, the speed of concluding contracts has fallen several times. “Our company collects all the necessary documents for any transaction or simply does not contract. It happens that we deal with one contract for a week, which previously took half an hour, ”he says. - And more than half of such transactions. Often during this time the goods go somewhere, because the supplier changes his mind or sells to others.

Intermediary companies that brought grain purchased from farms to ports suffered the most from innovations. Especially if, even before the introduction of new rules, they provided loans to farmers by supplying them with fuel, seeds, and mineral fertilizers. “Such intermediaries did a lot of useful things for farmers and facilitated purchases for exporters, but now they are out of work, since the new rules of the Federal Tax Service directly prohibit signatories of the Charter from purchasing goods from VAT-paying traders if they were previously purchased from an agricultural producer using a simplified taxation system” Grigoryants says. Since the vast majority of grain producers that are exported are on the Unified Agricultural Tax, the intermediary cannot sell it with VAT to the exporter, even if he makes the tax payable. 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 setting a fair price for their services in the cost of the lots they form for traders, comments Vitaliy Sheremet. One of the possible options 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 relatively large grain buyers from farmers from the Krasnodar Territory who place ads on the Furazh.ru website. As it turned out, the real margin for intermediaries is now 10-15 kopecks / kg of delivered grain, 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 the simplified tax system, but absolutely everyone transports 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. Part went to the pre-export market. Those who have real assets, for example in the form of elevators, began to work "in a white manner". Since the beginning of July, the volume of transactions first fell, but then returned to a predictably high level. “There is a lot of grain on the market now, so I believe that exports will not suffer,” the expert says.

Refuse ESHN

The State Duma considered several bills that would force UAT payers to 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 that provides 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, solves the problem of buyers by shifting the headache to suppliers, says Mikhail Orlov of the State Duma's expert council. “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 UAT and STS payers to maintain their status as VAT payers.”

Globally, the issue can be resolved only by the abolition of the Unified Agricultural Tax, Aleksey Ivanov from Agroko is sure. “It does not provide any economic benefits,” he says. - It is easier for small farmers to switch to the simplified tax system. The transition from the Unified Agricultural Tax will encourage agricultural producers to work more costly in terms of 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 UAT while maintaining a zero income tax rate and other tax benefits for agricultural producers.

What should intermediaries do?

The FTS guidance to exporters contains a list of more than 300 intermediary companies that are considered "knowingly non-compliant suppliers." Cooperation with them may have tax consequences. At the same time, the agency promises to correct this list after each declaration period. “The blacklisted intermediaries found themselves in a difficult position,” said Arkady Zlochevsky of the RGU. — Exporters and large processors stopped working with them. Now these companies are moving to other markets, in particular to the domestic market, or they are cooperating with small exporters who are not signatories of the Charter.” The commercial director of the Rasskazovsky Elevator Complex (Tambov Region) Vladimir Neustroev is convinced that it is impossible to establish control only over export commodity distribution chains. “Without whitewashing the domestic market, there can be no effective fight against VAT launderers,” he believes. “In our region, all companies that practice “gray” schemes for export deliveries have already reoriented their activities to domestic buyers.”

VAT. If the export transaction is not documented, then VAT must be accrued and paid on the date of shipment of the goods. For export delivery, it is allowed to draw up a UPD 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 an export transaction are:

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

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

Accounting for VAT when exporting goods in 2018

At the same time, in the indicated invoices, corrective invoices, an appropriate inscription is made 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, companies-sellers exempted from fulfilling 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 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 journal for an accountant

The most significant changes were made to the procedure for calculating VAT. Let's analyze the most significant of them. Toward the close of the outgoing year, legislators have prepared a number of amendments to VAT.

Recall that the provision of services, the performance of work is subject to VAT if the territory of the Russian Federation is recognized as the place of their sale (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 the current version until 01/01/2018.

Payment of VAT by agricultural enterprises on the unified agricultural tax from January 1, 2018

Attention

VAT is one of those types of taxes in the Russian Federation for which there is no single rate. Therefore, it can cause the greatest number of difficulties for entrepreneurs and accountants.

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

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

Russian farmers will be required to pay VAT in 2018

These can be, for example, invoices that confirm the correctness of filling out the VAT declaration during its desk audit (clause 8.1, article 88 of the Tax Code of the Russian Federation). In addition, taxpayers are advised to translate all documents sent to confirm the reduced rate to the Federal Tax Service Inspectorate into Russian, i.e. Russian.

j. the entire primary document must be drawn up in Russian and have a line-by-line translation (clause 9 of the order

Important

Ministry of Finance of Russia dated July 29, 1998 No. 34n, as amended. from 11.04.2018). The zero VAT rate is used in the following cases… So, the cases where the zero rate is applied are as follows:

• in the provision of services for the international transportation of goods by sea, river, rail, aircraft and cars;
• when transporting and transshipping oil and oil products, as well as natural gas outside the Russian Federation, taking into account the features of paragraphs.

VAT rate 2018

Buyers - tax agents are obliged to calculate and pay the appropriate amount of VAT to the budget, regardless of whether they fulfill the obligations of a VAT payer or not. At the same time, tax agents who are VAT payers are entitled to claim a tax deduction (clause 1, 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 RESPOND TO VAT REQUIREMENTS WITH THE NEW RULES

No. 161-FZ, dated November 14, 2017 No. 316-FZ, paragraph 2 of Art. 149 of the Tax Code of the Russian Federation. From January 1, 2018, transactions for the sale of entrance tickets and subscriptions to visit attractions in oceanariums are exempt 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 at Lemchik, Krupsky and Partners law firm, the long-term effect of providing such an opportunity to farmers will be negative, since they will have to face the need to verify each transaction and each counterparty, an increase in staff to support this process, tax risks, which arise not after a few years, but every quarter when submitting each VAT return. Andrey Danilenko, Chairman of the Board of Soyuzmolok, noted that in recent years, a lot of intermediaries have arisen between buyers and grain producers, who in fact did not pay VAT.

“In this regard, a compromise solution arose between the government and market participants in order to determine those 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 specifies the categories of transactions that are exempt from paying the tax in question. But since, according to the law, they cannot deduct money from the budget at all, there is such a VAT rate of 0 percent.

First of all, companies that will sell goods abroad fall under this value. In detail in this part, the zero VAT rate for export is described in Article 165 of the Tax Code. True, there is an important condition. So, the VAT rate - 0 - for export is set only if the company proves that its goods went abroad. To do this, you must submit the 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 refund of VAT 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 refund: 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 Stage 5
  • 4.6 Stage 6
  • 4.7 Stage 7
  • 4.8 Stage 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 involve the export of goods outside the country.
Cameral verification has the following specifics:

1. Checking the exporter's company for the right to conduct such activities.
2. Special care is taken to check the reorganized companies that have changed the location of the office.

Discrepancies as a result of the check 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 a VAT refund will occur upon export. In that case, the options are:

• A tax of 10 or 18% is charged.

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

1. export contract.
2. Declaration regarding importation and payment of indirect taxes.
3. Shipping documents.
4. Bank statements proving receipt of income.

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

The list of products, the sale of which is subject to VAT at a rate of 10 percent, has been amended (Decree of the Government of the Russian Federation of June 18, 2012 No. 597). The fact that in this regard it is necessary to take the economy - in the article.

What types of products are eligible

The list of goods, the sale of which is subject to a value added tax rate of 10 percent, is determined by paragraph 2 of Article 164 of the Tax Code of the Russian Federation. In particular, they include the following food products:

Livestock and poultry in live weight;

Meat and meat products (except for delicacies);

Milk and dairy products;

Eggs and egg products;

Vegetable oil, seed oil and products of their processing;

Grain, feed, feed mixtures, grain waste;

Live fish (except valuable species);

Muka etc.

In addition, the above types of products are determined by the Government of the Russian Federation in accordance with the All-Russian Product Classifier (OKP), approved by the Decree of the State Standard of Russia dated December 30, 1993 No. 301, and the Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED), approved by the decision of the Customs Union Commission dated November 18, 2011 No. 850. Today, the List of exempt goods was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. It was amended by Decree of the Government of the Russian Federation of June 18, 2012 No. 597. So, the products identified by the OK code 005-93 "91 4230-91 4234" are excluded from the List. And also section 3 “Margarine” is set out in the new edition of “Margarine. Fats for special purposes. Equivalents, improvers and substitutes for cocoa butter (91 4210-91 4213). The changes also affected the sections: "Milk and dairy products" (section 1), "Vegetable oil" (section 2), "Children's and diabetic food" (section 4).

How to confirm the conformity of products

The note to the List contains the procedure for determining codes in accordance with the OKP for food products of domestic production. It applies to the rules for confirming the OKP code for products sold by the organization. And you can confirm belonging to the corresponding code by a document certifying the compliance of the products put into circulation with the requirements of technical regulations, the provisions of standards, sets of rules or the terms of contracts (certificate of conformity). .

But provided that the OKP code in the specified document corresponds to the OKP code in the national standard, industry standard and technical specification.

But when confirming the conformity of products imported into the customs territory of Russia, through the TN VED, one must be guided by both the codes themselves and the names of the goods. It should also be noted that Decree of the Government of the Russian Federation of December 31, 2004 No. 908 does not spell out the rules for applying the OKP code in the event that an imported product imported into Russia is sold on its domestic market, obliging for VAT purposes to determine the compliance of the TN VED code with the OKP code. Therefore, the application of the TN VED code is carried out not only when goods are imported, but also when these imported products are sold on the territory of Russia. That is, without determining the compliance of the TN VED code with the OKP code. Such explanations were given by officials of the Federal Tax Service of Russia in a letter dated February 1, 2011 No. KE-4-3/1420@.

If the tax rate has changed

The moment of determining the VAT base in accordance with paragraph 1 of Article 167 of the Tax Code of the Russian Federation is the earliest of the following dates:

Day of shipment (transfer) of goods (works, services), property rights;

The day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

Therefore, when calculating the tax base for products for which the tax rate has been changed, the accountant of the agricultural enterprise, as of the last day of the quarter, needs to allocate it and charge value added tax at the rate that is valid at the time of sale.

If you follow the norm of paragraph 2 of Article 5 of the Tax Code of the Russian Federation, then legislative acts on taxes and fees that establish new taxes, as well as increase tax rates or otherwise worsen the situation of taxpayers, do not have retroactive effect. Therefore, the tax base should not be recalculated retrospectively.

And what to do with advance payments that the organization has already transferred to the budget when shipping products? In this case, the tax paid is subject to reimbursement according to the previously drawn up invoice. That is, the amount of tax calculated before the change in the tax rate is accepted for deduction in the amount of the tax paid. In addition, when changing the tax rate, it is necessary to amend the supply contract. Namely, in the price condition (if VAT is allocated).

In this case, the price is subject to revision on the basis of a change in the essential terms of the contract (Article 451 of the Civil Code of the Russian Federation).

Important to remember

Good afternoon, dear colleagues.

The first question, it would seem, refers to a rather narrow sector - to the sector of agricultural producers and grain exporters. However, this is a nationwide problem for companies based on the classical taxation system.

Reading: “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 quotes, one’s 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. Sincerely, 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 to the eyes of high officials from the Federal Tax Service, the Federal Security Service, the Economic Crime Department, etc.

Let's get back to the wonderful charter. The key thing that was discussed was to get producers and exporters of grain not to cheat, and not to 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, producers directly said: “Yes, we buy grain without VAT, but we register it as purchased with VAT.” They named the reasons, and this reason in its purest form is the economy: “We will fly out after this from the market.” All these exporters, as one, demanded from officials that they cancel the Unified Agricultural Tax, and that those who grow grain, agricultural products, grow it and sell it with VAT. And then traders could buy these products with VAT, put VAT on deductibles, and reimburse them accordingly when exporting. Here's what was discussed there.

Long live the budget - die manufacturers

My personal opinion: neither one nor the other is wrong. The state is categorically wrong in that it pushed 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 in that they forced businessmen to sign this "charter". The economy cannot develop successfully under pressure. It is impossible to use command and control methods, when there is no economic interest, to force a businessman to follow this "charter". I assure you, businessmen will still find some loophole. In this regard, officials, in my opinion, are wrong.

What will 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 really 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 crush the grain producer working for the ESHN. They will start demanding VAT from the producer - legal VAT, and he will be forced to switch from UAT to DOS just to sell his grain. This means that we will see a surge in prices, and every citizen of the country will feel this surge in prices for bakery products, for example.

Or the second variant of the development of events: 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 at least slightly compensate for his losses on paying VAT. What will we get as a result? Yes, we will get a remarkable surge due to this industry in paying VAT to the budget. Long live the budget! The budget will be good for a short time. But we will automatically do bad things to those who produce this agricultural product: small ones will simply start to die quietly and stupidly ...

A week ago, I talked with a "middle-class" grain producer - he owns about 30,000 hectares. He told me completely muddy stories about supporting agriculture, about subsidizing. In my opinion, there is a complete mess. Thanks to this "charter" we are adding to this mess.

The next downside. As far as I know, from the point of view of the economy of this industry: traders do not bathe in gold and diamonds and do not extract any super profits. The world market is quite tough competition. If grain producers are not broken down by prices, or they 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 that kills the economy

I think this idea is completely ill-conceived, but that's not all. A high-ranking tax official in this video stated the following: “By autumn, 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 pays company B so that VAT is not transferred supplier." According to this idea, from January 1, 2018, the tax authorities plan to make it so that any buyer who buys something with VAT pays this VAT directly to the budget ... Great idea for the budget! A great idea that ruins the economy, for the simple reason that the total tax burden on any commodity producers working on the “classic” today is such that practically not a single Russian company engaged in the real sphere of production is able to compete in the world market. Listen: none!

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

Using the Tax Code of the Russian Federation without common sense - suppression

"Where is the solution?" - you ask. I have already proposed 100 times to make a flat scale for value added tax. I believed research institutes confirmed my calculations. Make a flat scale, set VAT at 10%, abolish all benefits for Article 145 of the Tax Code of the Russian Federation so that all special regimes pay VAT, and remove the 18% rate and the zero rate. This will automatically solve all problems. This could be a transitional period towards the complete abolition of VAT. You ask: “What the hell, why is this simplicity not visible to our officials?” You know, this is already an area of ​​​​speculation. I don't have exact statistics on how much the officials have due to the mess associated with paying VAT, and how much the people in uniform who cover this area have. 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 VAT scale.

My assessment of this signed "charter": more bad than good. Two people are arguing 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 take into account the points of view of both parties. You must set the truth for both sides. So, here the truth for the side called "agricultural producer", "trader" and people who create the country's national treasure has not been established. I watched all this discussion: no one even listened to them. No matter how terribly emotional the businessmen were, including making their proposals. As a result, I did not see that at least one of the officials heard. I saw how a high-ranking official of the Federal Tax Service, sincerely proud of herself, said that “we will continue to do our job,” and her job was to charge immeasurable 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 charge, the official was not interested. You know, even an FSB officer (he was many times more adequate) heard the businessmen! And the tax officials: it flew in one ear, flew out the other. Very sorry, very sorry. It would be great if the country's tax office were guided not only by the Tax Code, but also at least a little bit of common sense. You can use the Tax Code without regard to common sense - it will be overwhelming. Or you can use the Tax Code with due regard for common sense - and this will give Russian producers a chance to continue working in our country, and not go bankrupt.