A prerequisite for the tax deduction of VAT is. Value Added Tax: basic conditions for applying a VAT deduction (N. Sibiryakov)

The procedure for calculating value added tax established by Sec. 21 Tax code Russian Federation, allows you to note that VAT tax deductions are a special procedure for reducing the amount of tax calculated by the taxpayer from all objects of taxation for the past tax period by the amounts directly established by tax legislation. The right to apply tax deductions by the taxpayer is secured by clause 1 of article 171 of the Tax Code of the Russian Federation, however, in order to implement it, the VAT payer must comply with a number of conditions stipulated by law. We will talk further about what these conditions are.

Paragraph 1 of Art. 171 of the Tax Code of the Russian Federation (hereinafter - the Tax Code) determines that a taxpayer has the right to reduce the total amount of tax calculated by him in accordance with the provisions of Art. 166 of the Tax Code of the Russian Federation for the expired tax period, as established by Art. 171 of the Tax Code of the Russian Federation tax deductions. This is also indicated by the Letter of the Federal Tax Service of Russia for Moscow dated July 15, 2009 N 16-15 / 72646.
In other words, VAT tax deductions represent the amount of "input" tax, by which a company or a merchant has the right to reduce the amount of VAT payable to the budget. The composition of tax deductions is secured by Art. 171 of the Tax Code of the Russian Federation, and their list is closed and not expandable. Analyzing the composition of VAT tax deductions provided for in Art. 171 of the Tax Code of the Russian Federation, it can be noted that they can be conditionally divided into general and special. Since the main object of VAT taxation is the sale of goods (works, services), transfer of property rights, both on a paid and on a gratuitous basis, it is clear that the general deductions include the amount of “input” tax provided for in paragraph 2 of Article . 171 of the Tax Code. That is, the amount of VAT presented to the taxpayer when purchasing goods (works, services), as well as property rights in the Russian Federation or paid by him when importing goods. Moreover, this applies to goods (works, services), property rights acquired by a taxpayer for use in taxable transactions or for resale.
All other deductions established by paragraphs 3 - 13 of Art. 171 of the Tax Code, are considered as special tax deductions.
We remind you that from October 1, 2011, the composition of special tax deductions that a VAT payer is entitled to use is somewhat expanded. From this date, VAT payers can use the tax deduction in the form of the difference between the tax amounts accrued before and after the change in the value of the goods shipped (work performed, services rendered, property rights transferred).
If the change in the value of these resources has occurred in the direction of reduction, then the seller of the goods (works, services, property rights) uses this deduction. In the event that the cost of goods shipped (work, services, property rights) has increased, then the buyer applies the deduction of the latter.
The procedure for applying VAT tax deductions is dedicated to Art. 172 of the Tax Code. Clause 1 of this article stipulates that tax deductions are made on the basis of invoices issued by sellers upon the acquisition by the taxpayer of goods (work, services), property rights, documents confirming the actual payment of tax amounts when importing goods or withheld by tax agents, or on the basis of other documents in cases directly provided for by art. 171 of the Tax Code.
Moreover, according to the general rule enshrined in para. 2 p. 1 Article 172 of the Tax Code, the deduction is applied after the registration of goods (works, services), property rights, taking into account the features provided for in Article 172 of the Tax Code, and subject to the availability of relevant primary documents.
Thus the interlinking of Art. Art. 171 and 172 of the Tax Code of the Russian Federation allows us to conclude that the conditions that must be met by the VAT payer when applying the deductions are also subdivided into the basic and special ones.
The main conditions are the following:
- goods (work, services) acquired by the taxpayer, property rights are intended for use in taxable transactions;
- goods (work, services), property rights accepted by the taxpayer for accounting;
- The VAT payer has an invoice duly executed and the relevant primary documents.
Moreover, in the general case, the deduction is applied on shipment, that is, the fact of paying tax to the supplier does not play a role. This is also indicated by financiers in the Letter of the Ministry of Finance of Russia dated June 21, 2013 N 03-07-11 / 23503, as well as tax specialists in the Letter of the Federal Tax Service of Russia of September 3, 2010 N ШС-37-3 / 10621.
At the same time, in some cases, the legislator as a special condition puts forward a demand for payment, for example, in respect of deductions on tax amounts paid upon import, upon receipt and transfer of advances, upon return of goods, on business trips, and so on.
Consider the basic conditions for the application of deductions in more detail.
1. Goods (works, services), property rights should be used in taxable operations
In other words, a taxpayer can accept VAT deduction only for those goods (work, services), property rights that are intended for operations recognized as objects of VAT.

For reference. The composition of the objects of VAT taxation is defined in paragraph 1 of Art. 146 of the Tax Code of the Russian Federation.

Otherwise, this will lead to double taxation of the "input" tax. In order to avoid this, a deduction mechanism is used. By the way, this is consistent with the general rule for assigning VAT amounts to the costs of production and sale of goods (works, services), established by paragraph 1 of Art. 170 of the Tax Code of the Russian Federation.
Moreover, to fulfill this condition, it does not matter where the acquired resources are used directly in the production process or are otherwise related to the taxable activities of the taxpayer. Agree that, for example, furniture purchased for the office of the director of a company is difficult to recognize as the resources involved in the production of any type of product. Nevertheless, it is associated with the taxable activities of the organization - the manufacturer of the products, therefore, subject to the remaining conditions, the taxpayer is entitled to apply a deduction for the amount of "input" tax presented to him when it was acquired. The main thing that a taxpayer must do when this condition is met is to establish the existence of a connection between the acquired resources and the activities subject to VAT.
This point of view is also confirmed by law enforcement practice, as evidenced, for example, by the Decision of the FAS of the Moscow District of September 14, 2011 in the case of N A40-129734 / 10-127-747, the Decision of the FAS of the North-West District of December 28, 2011 to Case No. A05-3367 / 2011, Resolution of the FAS of the Moscow District of March 17, 2011 No. KA-A40 / 17564-10 in Case No. A40-95355 / 09-112-687 and others.
At the same time, it is not necessary at all to present, as evidence of the use of the acquired goods (work, services, property rights) in taxable activities, invoices issued by the taxpayer to its customers, as indicated by the Supreme Arbitration Court of the Russian Federation in its Decision of March 13, 2008 N 3166/08 .
Note that the taxpayer is entitled to use the deduction even when the goods were originally purchased for activities that are not taxable, but were actually used in taxable operations. Such a conclusion is contained in the Letter of the Ministry of Finance of Russia dated June 1, 2010 N 03-07-11 / 230.
We draw your attention to the fact that Ch. 21 of the Tax Code of the Russian Federation does not in any way connect the moment of applying the deduction with the moment of actual use of the acquired resources in taxable operations, that is, the deduction is made of the tax on the acquired resources, and not on the acquired and put into production. Courts also agree with this approach, which, in particular, is indicated by the Decision of the FAS of the Moscow District of May 18, 2012 in case No. A40-79573 / 11-116-226.
Moreover, VAT is fully deductible even for those types of expenses that are called “deferred expenses” in accounting. This is indicated by the Ministry of Finance of Russia in its Letter of October 5, 2011 N 03-07-11 / 261, and representatives of the law agree with this approach, as evidenced by the Resolution of the FAS of the Moscow District of March 23, 2011 N KA-A40 / 1582 -11 in the case of N A40-82960 / 10-142-436.
At the same time, in the absence of a ban on the partial application of the deduction in the Tax Code of the Russian Federation, some regional courts consider the application of tax deductions to be parts of several tax periods not contrary to law. In particular, such a conclusion is contained in the Resolution of the FAS of the Moscow District of February 12, 2013 in the case N A40-86961 / 11-107-371.
Regarding the fulfillment of this condition for applying the deduction, in the author’s opinion, one important point needs to be paid attention to.
Recall that in connection with the XXII Olympic Winter Games and the XI Paralympic Winter Games in 2014 in Sochi, Federal Law of July 23, 2013 N 216-ФЗ "On Amendments to Article 83 of the first part and Chapter 21 of the second part of the Tax Code of the Russian Federation "(hereinafter - the Law N 216-ФЗ) introduced in Sec. 21 of the Tax Code of the Russian Federation changes according to which for the period from October 1, 2013 to January 1, 2017 are not recognized as an object of VAT taxation:
- transfer of Olympic venues of federal significance, the List of which was established by Order of the Government of the Russian Federation of August 5, 2009 N 1090-r for free use of the autonomous non-profit organization "Organizing Committee of the XXII Olympic Winter Games and XI Paralympic Winter Games in 2014 in Sochi";
- transfer of Olympic facilities of federal importance on a gratuitous basis to state or municipal ownership, into the ownership of the State Corporation for the Construction of Olympic Facilities and the development of Sochi as a mountain climatic resort.
In connection with this Law N 216-ФЗ, a special procedure has been established for applying a deduction for the amounts of "input" tax presented to the taxpayer during the construction of these Olympic facilities of federal significance.
Paragraph 5 of Art. 3 of Law N 216-ФЗ it is determined that the amounts of VAT presented to the taxpayer during the construction of Olympic facilities of federal significance, put into operation from August 23, 2013 to December 31, 2013 inclusive, are deductible in the general manner.
2. Goods (work, services) accepted by the taxpayer for accounting
The following basic condition established by law is the acceptance of goods, works, services, property rights for accounting. It is true that, in fact, it should be understood as “registration”, ch. 21 of the Tax Code does not explain how it does not specify what kind of accounting is involved at all - tax, accounting or warehouse.
In this regard, when this condition is met, the taxpayer often has controversial situations with tax officials disputing the legality of applying deductions.
According to the author, in the absence of ch. 21 of the Tax Code of the Russian Federation of a special procedure for taking into account acquired material and other resources, the taxpayer must be guided by the rules on the registration of goods (works, services) established accounting legislation.
Recall that from January 1, 2013, the main regulatory document in the field of accounting is the Federal Law of December 6, 2011 N 402-ФЗ "On Accounting" (hereinafter - the Law N 402-ФЗ).
Article 9 of Law No. 402-FZ establishes that each fact of the economic life of an economic entity is subject to execution by a primary accounting document. It is not allowed to accept for accounting documents that draw up facts of economic life that did not take place, including those that underlie imaginary and feigned transactions. Therefore, the basis for reflecting the fact of economic life (including operations to acquire goods, work, services, property rights) in accounting is the primary accounting document.
Moreover, for these purposes, commercial companies have the right to use both standard forms of primary accounting documentation and independently developed forms of documents. The main thing is that the documents used by the organization or the merchant meet all the requirements of Art. 9 of the Law N 402-ФЗ.
Forms of primary accounting documents are determined by the head of the economic entity on the proposal of the official responsible for accounting.
Based on this, the proof of the fulfillment of the taxpayer’s condition on the acceptance of goods (works, services), property rights for accounting is the availability of the necessary primary documents.
Remember that the primary accounting document only has the legal force of the document when it is drawn up in the proper form, all its details are filled out, blank lines are crossed out, it is signed properly, and if necessary, it is also sealed with the seal of the organization.
Therefore, if the primary documents related to the acquisition of goods (works, services), property rights have any defects, then tax officials always have a chance to refuse a deduction for the taxpayer due to the fact that the condition for registration has not been fulfilled. The fact that such failures is far from uncommon, says the existing one today. arbitration practice, an example of which is the Resolution of the FAS of the Moscow District on August 8, 2013 in the case of N A40-95766 / 11-140-408, the Resolution of the FAS of the North Caucasus District of February 22, 2012 in the case of N A32-7340 / 2011, Resolution FAS of the West Siberian District of September 19, 2011 in the case of N A45-18674 / 2010, Resolution of the FAS of the Volga-Vyatka District of September 9, 2011 in the case of N A28-9888 / 2010, Resolution of the FAS of the Ural District of May 24, 2011 N F09-2729 / 11-C3 in the case of N A71-8822 / 2010A31 and many others.
At the same time, we note that the courts recognize the refusal of a deduction on this basis to be lawful only if the defects in the design of the primary organizations are significant and allow us to consider that the transaction was formal in nature.
I must say that Ch. 21 of the Tax Code does not connect the registration with the reflection of resources on any specific balance accounts, which also causes a lot of controversy about the fulfillment of this condition, for example, in relation to fixed assets, which can be listed on the account 01 "Fixed assets" balance accounts 07 "Equipment for installation" and 08 "Investments in non-current assets".
The Ministry of Finance of Russia believes that the amount of “input” tax on fixed assets shown to the taxpayer upon their acquisition can be deductible only after the property is reflected in the balance sheet account 01 “Fixed Assets”, as indicated, for example, in the Letters of the Ministry of Finance of Russia January 24, 2013 N 03-07-11 / 19, dated October 28, 2011 N 03-07-11 / 290 and several others.
Taxpayers, however, believe that the norms of the Tax Code of the Russian Federation allow them to apply the deduction after the value of the object is reflected in investments in non-current assets, that is, on account 08 "Investments in non-current assets". And I must say that when applying to the court, the arbitrators mainly support taxpayers.

Note! The Decision of the FAS of the Volga Region of November 1, 2007 in case No. A57-14388 / 06 states that inventories, like all other types of assets, are accepted for accounting upon transition to the organization of control over them. If the ownership, economic management or operational management transfers to controlled reserves, then in accounting they should be reflected in the balance sheet accounts of accounting, in other cases (commission, processing, collateral and the like) the reserves are recorded in off-balance accounts. Based on this, in the opinion of the arbitrators, the establishment of control over them is primary for the adoption of assets for accounting.

So, from the Decision of the FAS of the Moscow District on August 21, 2013 in the case N A40-134549 / 12-108-179 it follows that the fact of capitalization of goods (works, services) in accounting is important for VAT. The account on which the goods (work, services) are capitalized does not matter in this case.
Understanding the case file, the court indicated that the main factors determining the taxpayer’s right to deduct VAT on purchased goods (works, services), including fixed assets, are their production purpose, actual availability, accounting and payment. By virtue of this, the taxpayer’s right to deduct VAT paid is not dependent on capitalization of fixed assets only on the account “01 - Fixed assets”.
A similar conclusion is contained in the Resolution of the FAS of the North-Western District of January 27, 2012 in the case of N A56-10457 / 2011, the Resolution of the FAS of the Ural District of August 24, 2011 N F09-5226 / 11 in the case of N A07-18288 / 2010, in the Resolution of the FAS of the Moscow District of July 8, 2011 N KA-A41 / 6099-11 in the case of N A41-13098 / 10 and others.
Please note that the official point of view of the Ministry of Finance of Russia regarding deductions for goods in transit is that the deduction for such goods can be applied only after the goods have been accepted to the organization’s warehouse, which, in particular, is said in the Letter of the Ministry of Finance of Russia dated March 4, 2011 N 03-07-14 / 09.
Keep in mind that for leasing payments, the lessee - VAT payer is entitled to use the deduction until the transfer of ownership of the leased asset, as indicated by the Ministry of Finance of Russia in Letter dated April 8, 2010 N 03-07-11 / 92.
3. The third condition that must be met by a VAT payer applying for a deduction is the presence of an invoice drawn up in the proper manner
The norm that the invoice is the documentary basis for applying the VAT deduction is enshrined in paragraph 1 of Art. 169 of the Tax Code of the Russian Federation. And this applies both to the relationship "buyer - seller" and the relationship "tax agent - seller".
It should be noted that an invoice is not the only document by which a taxpayer buyer can apply a deduction. For example, when importing goods, a foreign supplier does not issue an invoice to the buyer, therefore, in this case, the basis for applying the “import” tax deduction from the importer is the customs declaration and documents proving that the customs tax has been paid. If the cost of goods shipped (work performed, services rendered, property rights transferred) changes upwards, the basis for receiving a deduction from the buyer is the corrective invoice issued by the seller.
Nevertheless, as a general rule, it is the invoice that acts as the documentary basis for the adoption of the “input” tax deduction, in connection with which the tax authorities are particularly interested in invoices. Indeed, in paragraph 2 of Art. 169 of the Tax Code of the Russian Federation the most important rule concerning the application of deductions is fixed, which the VAT payer should always remember. According to the indicated norm, invoices drawn up and issued in violation of the procedure established by clauses 5, 5.1 and 6 of art. 169 of the Tax Code, cannot be the basis for the acceptance of tax amounts presented to the buyer by the seller for deduction or reimbursement. If the basis for applying the deduction is an adjustment invoice, then it must comply with the requirements of clauses 5.2 and 6 of art. 169 of the Tax Code of the Russian Federation.
At the same time, the Tax Code of the Russian Federation directly established that failure to comply with the invoice requirements not provided for in clauses 5 and 6 of art. 169 of the Tax Code, cannot be a ground for refusing a deduction.
Recall that paragraphs 5 and 5.1 of Art. 169 of the Tax Code of the Russian Federation, the composition of the mandatory information specified in the invoices for the sale of goods (works, services) and in "advance" invoices, respectively, is established. In paragraph 5.2 of Art. 169 of the Tax Code of the Russian Federation lists the composition of the required details of the adjustment invoice.
Since the main type of VAT deduction is the deduction of the amounts of “input” tax presented to the taxpayer when purchasing goods (works, services), as well as property rights in the Russian Federation, we will dwell on the details of the shipping invoice.
To the mandatory details of the invoice issued during the sale of goods (works, services), transfer of property rights, in accordance with paragraph 5 of Art. 169 of the Tax Code include:
- serial number and date of invoice;
- name, address and identification numbers of the taxpayer and buyer;
- name and address of the consignor and consignee;
- the number of the payment and settlement document in case of receipt of advance or other payments on account of the upcoming deliveries of goods (work, services);
- name of the delivered (shipped) goods (description of work performed, services rendered) and unit of measurement (if possible);
- the quantity (volume) of goods (works, services) delivered (shipped) on the invoice based on the units of measurement adopted on it (if possible);
- name of the currency;
- price (tariff) per unit of measure (if possible) under the agreement (contract) excluding tax, and in the case of applying state regulated prices (tariffs), including tax, taking into account the amount of tax;
- the value of goods (works, services), property rights for the entire amount of goods delivered (shipped) on the invoice of goods (work performed, services rendered), property rights transferred without tax;
- the amount of excise tax on excisable goods;
- tax rate;
- the amount of tax presented to the buyer of goods (works, services), property rights, determined on the basis of applicable tax rates;
- the value of the total quantity of goods delivered (shipped) on the invoice (work performed, services rendered), property rights transferred taking into account the amount of tax;
- country of origin of goods;
- Number of customs declaration.

Note! Information about the country of origin of goods and the number of the customs declaration are indicated only in relation to goods of imported production. In this case, the seller selling these goods is only liable for the compliance of the specified information in the invoices presented to him with the information contained in the invoices received by him and the shipping documents.
Paragraph 6 of Art. 169 of the Tax Code determines the procedure for signing invoices issued by organizations and individual entrepreneurs.
We remind you that from April 1, 2012, all VAT payers use exclusively the official invoice form, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 "On forms and rules for filling out (maintaining) the documents used in the calculation of tax on value added "(hereinafter - the Rules N 1137).
Such clarifications in this regard are contained in the Letter of the Ministry of Finance of Russia dated January 31, 2012 N 03-07-15 / 11, as well as in the Letter of the Federal Tax Service of Russia of February 1, 2012 N ED-4-3 / 1547 @.

Based on this, a taxpayer applying for a deduction must carefully check whether the invoice on which he applies the deduction meets all the requirements of Art. 169 of the Tax Code of the Russian Federation. If the invoice held by the taxpayer complies with the requirements of the Tax Code of the Russian Federation, then the taxpayer is entitled to apply a tax deduction.
In the event that the invoice contains errors that prevent tax authorities from identifying the seller, the buyer, the name of the goods (work, services), property rights, their value, as well as the tax rate and the amount of tax, they will certainly be denied a deduction. This can be judged by the Letter of the Ministry of Finance of Russia dated March 11, 2012 N 03-07-08 / 68, as well as judicial practice, for example, Resolution of the FAS of the Far Eastern District of April 25, 2011 N F03-1504 / 2011 in case No. A51- 9645/2010.
Note that it is advisable to conduct an audit of the quality of filling in the details of the invoice for which a deduction is required taking into account Rules No. 1137, which, in addition to standard invoice forms, defines the rules for filling in the mandatory details of all types of invoices.
Moreover, Rules N 1137 explain in sufficient detail how to fill in the lines and columns of the invoice so that claims from fiscals do not arise. At the same time, the requirements for filling out invoices established by the Tax Code of the Russian Federation and Rules No. 1137 do not completely coincide - they are wider in Rules No. 1137. For example, the Tax Code does not say anything about the tax registration code (hereinafter - KPP) of the buyer and seller, while in the official invoice form approved by Regulation No. 1137, such a requisite is available. Due to this, disagreements may arise regarding the correctness of filling out invoices. In this situation, according to the author, the VAT payer should adhere to the position that the absence of a mandatory requisite of the document will allow tax authorities to qualify it as fraudulent, and the presence of any "additional" information will not invalidate it. This is also indicated by controllers in the Letter of the Ministry of Finance of Russia dated October 30, 2012 N 03-07-09 / 146 and in the Letter of the Federal Tax Service of Russia dated January 26, 2012 N ED-4-3 / 1193.
Please note that from 2013, the VAT deduction can be applied not only to the vendor invoice, but also to the universal transfer document (hereinafter - the UPD) recommended for use by the tax service in the Letter of the Federal Tax Service of Russia dated October 21, 2013 No. MMV -20-3 / 96 @ (hereinafter - Letter N ММВ-20-3 / 96 @).
In essence, the CCP is a document combining simultaneously the functions of the invoice and the primary shipping document, which allows it to be used in two directions - to document the facts of the shipment to them, and also to apply it for the purposes of settlements with the VAT budget.
The list of operations for the processing of which the TCD form can be applied is given in the Appendix to Letter N ММВ-20-3 / 96 @. If desired, the taxpayer can supplement this form with the information he needs, as indicated by the tax authorities in the Letter of the Federal Tax Service of Russia dated January 24, 2014 N ED-4-15 / 1121 @.
If all the basic conditions are met by the taxpayer, then he has the right to apply a deduction for the amount of "input" tax, and this must be done in the tax period when all three conditions are met at the same time.
The fact that the amount of value added tax presented to the taxpayer when purchasing goods (works, services) is subject to deduction in the tax period in which the taxpayer has the right to apply the deduction, is also stated in the Letter of the Ministry of Finance of Russia dated February 13, 2013. N 03-07-11 / 3784.
At the same time, financiers specify that if the deduction is applied at a later date, the taxpayer must submit to the tax authority an updated declaration for the tax period in which the right to use tax deduction. Moreover, by virtue of paragraph 2 of Art. 173 of the Tax Code of the Russian Federation, the deadlines for submitting such a “clarification” are limited - it can be submitted within three years after the end of the tax period in which the taxpayer has the right to a deduction.
The courts also agree with the opinion of financiers, as indicated, in particular, by the FAS Decree of the West Siberian District of August 16, 2013 in case No. A81-4188 / 2012.

VAT is an indirect tax in which value added must be taxed. Since the entire value of the goods (work, services) is used as an object of taxation and the tax base is determined on its basis, the VAT paid to the supplier is deductible. This is a deduction from the amount of tax. The list of permissible deductions and the procedure for their application are established in Chapter 21 of the Tax Code. At the same time, the taxpayer is obliged to cite justified and documented grounds for the legitimacy of applying each specific deduction and its amount.

Articles 168, 169, 170, 171, and 172 are used to make deductions, as well as to control their correctness. The main deductions are as follows: deduction of VAT on purchased materials, goods, work, services, fixed assets and intangible assets, deduction of tax calculated from previously received advance payment, after shipment occurred on account of this advance payment. There are other deductions that arise as a result of specific circumstances, such as a deduction of VAT calculated on construction and installation work or withheld by the taxpayer as a tax agent and paid to the budget. The taxpayer is also entitled to deduct the VAT paid as part of the advance payment to the supplier against future acquisitions of various taxable values. After the actual receipt of inventory (works, services) from the supplier, the previously made deduction shall be restored to the budget, that is, it must be accrued on tax return, since in this case the VAT is deducted from the received values \u200b\u200bpresented by the supplier.

A VAT deduction on acquired values \u200b\u200bis provided after they are actually taken into account if documents received from the supplier confirming receipt of inventory items (works, services) are received and if there are invoices established by the RF Government Decree. The deduction of VAT previously charged to the budget from the prepayment received is made after shipment of this prepayment of goods, the implementation of work or services. This deduction cannot be more than the amount of tax previously calculated from advance payment and cannot be more than the amount of tax calculated from the cost of sales against the previously received advance payment.

The deduction of VAT on construction and installation works performed on its own, as well as the deduction of VAT withheld by the taxpayer as a tax agent, is made in the amount of actual accruals or deductions.

The deduction of VAT paid to the supplier as part of the prepayment is subject to the receipt of an invoice for prepayment from the supplier, the availability of documents confirming the actual transfer of funds as prepayment, and the condition for prepayment in the business contract. The set of deductions is presented in the following table.

these goods (work, services) must be purchased for operations subject to VAT;

the cost of goods (work, services), including VAT, must be paid;

vAT deduction is made after the registration of the specified goods (works, services);

the amount of VAT must be presented on the basis of the invoice.

As the practice of tax audits shows, tax authorities  often present to taxpayers a number of additional requirements necessary for the deduction of “input” VAT. Let us analyze such requirements based on the materials of arbitration practice. Tax authorities often refuse to deduct the "input" VAT due to the absence or non-detection of a taxpayer counterparty.

The refusal, as a rule, is motivated by the fact that suppliers are not registered in the territory of the relevant tax authority or do not report at the place of registration, therefore, there is no evidence of suppliers paying VAT on the sale of these goods to the budget, which cannot serve as a basis for calculating VAT on the amount of tax deductions , since the taxpayer’s right to receive such deductions in accordance with the Tax Code of the Russian Federation is not connected with the actions of suppliers.

As the arbitration practice shows, the courts have no consensus on this issue. So, some courts are guided by the principle "the buyer is not responsible for the seller" and support taxpayers in the right to deduct the "disputed" VAT. However, the practice related to the conclusion that transactions with non-existent legal entities are not transactions in the legal sense and, therefore, deprive the taxpayer of the right to deduct the “input” VAT is more widespread.

Example 1  Tax legislation does not link the right to reimburse from the budget the VAT paid to suppliers of products (works, services) with the transfer of this tax to the budget by suppliers. Thus, when deciding on the right to refund from the budget the VAT paid to suppliers, the taxpayer must prove the fact of this payment. At the same time, the taxpayer has no obligation to check the statutory documents of the supplier and find out whether he is registered with the tax authority. The requirements of the tax authority in this case are unlawful (decree of the Federal Antimonopoly Service of the North-Western District of 5.11.01, N A13-2445 / 01-05).

Example 2 Subparagraphs 1, 2 p. 1 Art. 164 of the Tax Code of the Russian Federation it is established that VAT is taxed at a tax rate of 0% for the sale of goods placed under the customs regime of export, provided that they are actually exported outside the customs territory of the Russian Federation and submitted to the tax authority the documents provided for in Art. 165 of the Tax Code of the Russian Federation. The tax authority does not dispute that all requirements for the submission of documents listed in Art. 165 of the Tax Code of the Russian Federation, performed by a taxpayer, sales of products in export mode were implemented, revenue under the contract was received. Documents submitted by the tax authority counter check, which indicated that the seller organization did not have the appropriate accounting records for the sale of the specified goods, can not serve as a basis for refusing VAT refunds for export operations (Decision of the Federal Antimonopoly Service of the Central District of October 15, 02 N A48-1545 / 02-8k).

Let us give examples of directly opposite conclusions that the courts adhere to.

Example 3  In accordance with paragraph 2 of Art. 171 of the Tax Code of the Russian Federation, VAT deductions are presented to the taxpayer when purchasing goods (work, services) and paid by him. Moreover, by virtue of paragraph 1 of Art. 169, Art. 172 of the Tax Code of the Russian Federation, tax deductions are made on the basis of invoices issued by sellers when the taxpayer purchased goods (work, services), as well as documents confirming the actual payment of taxes. The supplier indicated in the invoice is not listed in the taxpayer database due to the absence of such an organization. Since a non-existent legal entity does not have legal capacity and does not fall under the concept defined in Art. 48, 49 of the Civil Code of the Russian Federation, it cannot have civil rights and bear civil obligations. In such circumstances, the actions of the taxpayer and his counterparty cannot be recognized as transactions (Article 153 of the Civil Code of the Russian Federation), and VAT paid is not refundable (Resolution of the Federal Antimonopoly Service of the Urals District dated June 3, 02 N F09-1083 / 02AK).

Similar conclusions are also contained in the decisions of the Federal Antimonopoly Service of the Urals District of 04.29.02 N F09-853 / 2002AK, dated 04.04.03 N F09-994 / 03AK; FAS of the East Siberian District dated July 9, 02 N A33-2660 / 02-Сз (а) -Ф02-1828 / 2002-С1; Federal Antimonopoly Service of the North Caucasus District dated March 18, 03 N F08-756 / 2003-279A; FAS Volga-Vyatka District of March 20, 2003 N A82-52 / 02-A / 2, etc.

Thus, taking into account the established practice of tax audits, as well as arbitration practice, taxpayers should check the "reliability" and legal capacity of their counterparties. In accordance with Art. 171 of the Tax Code of the Russian Federation, tax deductions that reduce the total amount of accrued VAT include the amounts of VAT presented to the taxpayer and paid by him when purchasing goods (work, services) in the Russian Federation to carry out production activities or other operations recognized as objects of VAT. Paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, it is established that tax deductions are made on the basis of invoices issued by sellers upon the acquisition by the taxpayer of goods (works, services), documents confirming the actual payment of VAT amounts and acceptance of the indicated goods (works, services). Based on Art. 169 of the Tax Code of the Russian Federation, an invoice is a document justifying the acceptance of VAT amounts for deduction.

Thus, the deduction of the VAT amount presented by the supplier for payment of the purchased goods (work, services) can be made by the taxpayer if there is an invoice that meets the established requirements for its preparation and presentation, provided that the tax amount is actually paid to the supplier and these goods are registered. (works, services).

Payment of purchased goods (works, services) with payment orders in which the amount of VAT is not allocated as a separate line cannot be a basis for refusing VAT deduction, since the provisions of Art. 172 of the Tax Code does not stipulate which document should confirm the fact of payment for goods (work, services). Therefore, it can be any document on the basis of which it can be concluded that the payment for goods (work, services), including VAT, including payment order, regardless of whether the amount of VAT is highlighted in it as a separate line or not. The tax authorities are guided by clause 36.1 of the Methodological Recommendations for the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxes and Duties of the Russian Federation of December 20, 2000 N BG-3-03 / 447 (hereinafter referred to as the Recommendations), which states that the right to apply a VAT tax deduction is possible only if the amount of VAT is highlighted in a separate line in all primary documents.

However, the arbitration practice on this issue indicates that the absence in the payment documents of the amount of VAT allocated in a separate line does not prevent the deduction.

Example 4 The court established and the case materials confirmed the payment of VAT on disputed payment orders, since the value of the purchased goods (work, services), including tax, presented to the applicant on the basis of invoices, coincides with the actually paid amounts on settlement documents. The indicated circumstance is not disputed by the tax authority. A mistake made in the execution of payment orders cannot deprive the taxpayer of the right to apply tax deductions when they prove that they actually paid VAT to sellers of goods (works, services). The norms of Chapter 21 of the Tax Code of the Russian Federation do not contain an indication that the non-allocation by the taxpayer of the VAT amount in separate documents deprives him of the right to apply tax deductions (Resolution of the Federal Antimonopoly Service of the North-Western District of 01.24.03 No. A56-17326 / 02). Similar conclusions are contained in the decisions of the Federal Antimonopoly Service of the North-Western District of March 29, 04 N A52 / 3283/03/2; FAS of the Moscow District dated December 31, 2003 N KA-A40 / 10320-03; Federal Antimonopoly Service of the Volga-Vyatka District of 6.02.03, N A79-2798 / 2002-SK1-2396.

Paragraph 44 of the Recommendations states that the amount of “input” VAT is deductible when accounting for purchased and paid goods (work, services) in the presence of invoices, regardless of whether it is accepted for tax purposes accounting policies. However, in accordance with paragraph 1 of Art. 173 of the Tax Code of the Russian Federation, the amount of tax payable to the budget is calculated at the end of each tax period as reduced by the amount of tax deductions. Paragraph 1 of Art. 176 of the Tax Code of the Russian Federation, it is established that if, according to the results of the tax period, the amount of tax deductions exceeds the total amount of tax calculated on transactions recognized by the taxable entity, the difference received is subject to compensation (offset, refund) to the taxpayer. Thus, we can conclude that the deduction of the "input" VAT should be made from the calculated amounts of the "output" VAT reflected in the accounting records for the debit of the sub-account "VAT calculations" of account 68.

The position of the Ministry of Finance of Russia on this issue was expressed in a letter dated December 21, 04 N 03-04-11 / 228. It is expressed in the fact that if the taxpayer does not calculate the tax base for VAT in the tax period, there is no reason to deduct the amount of tax paid by suppliers of goods (work, services). In this regard, the indicated tax deductions are made no earlier than the tax period in which the tax base for VAT arises.

Example 5 The right of the taxpayer to refund VAT from the budget, as well as the conditions for the implementation of this right, are established by Art. 176 of the Tax Code of the Russian Federation. According to paragraph 1 of this article, if, according to the results of the tax period, the amount of tax deductions exceeds the total amount of VAT calculated on operations recognized as an object of taxation in accordance with the Tax Code of the Russian Federation, the difference received is subject to compensation to the taxpayer. Thus, the basis for VAT refunds is the excess of tax deductions over the total amount of accrued VAT at the end of the tax period. If the taxpayer did not have taxable objects provided for by the Tax Code of the Russian Federation, then the total amount of calculated VAT is zero, and the amount of tax deductions as the difference received at the end of the tax period should be fully refunded (resolution of the Federal Antimonopoly Service of the Central District of October 14, 03 N A54-965 / 03-C3). Similar conclusions are contained in the decisions of the Federal Antimonopoly Service of the North-Western District of May 7, 02 N F03-A51 / 02-2 / 723, dated December 5, 02 N 26-3622 / 0-2-02-05 / 44; FAS Moscow Region dated 03.03.03, N KA-A40 / 692-03; FAS Volga-Vyatka District dated 10.25.05 N A79-4110 / 2004-SK1-4001. Note that the arbitration practice on this issue is rather contradictory and the courts indicate that the application of VAT tax deductions is possible only when forming tax base  VAT included. So, in the resolution of the Federal Antimonopoly Service of the North-Western District of August 12, 02 N A56-11185 / 02, it was concluded that only the presence of taxable objects in the tax period and the calculated "input" VAT on them entitles the taxpayer to be presented for deduction (offset , reimbursement) of the "input" VAT. Similar conclusions were made in the decisions of the Federal Antimonopoly Service of the North-Western District of August 19, 02 N A56-6529 / 02, dated August 26, 02 N A13-2734 / 02-11; Federal Antimonopoly Service of the West Siberian District dated October 7, 02 N F04 / 3773-1483 / A45-2002.

Yu. LERMONTOV, Advisor, Tax Service, II rank.

/ Financial newspaper (international weekly), 03/15/2006 /

The VAT taxpayer has the right to reduce the accrued amount of VAT by the amount of tax deductions. The types of tax deductions and the procedure for their application are established by Art. 171 and 172 of the Tax Code of the Russian Federation.

In accordance with paragraph 2 of Art. 171 of the Tax Code and Clause 1, Article 172 of the Tax Code of the Russian Federation, a taxpayer generally accepts VAT deductible when three conditions are met:

Goods (work, services), as well as property rights, were acquired for operations recognized as VAT objects;

Goods (work, services, property rights) are taken into account;

An invoice is available.

But this is a theory. In practice, the possibility of realizing the taxpayer’s right to tax deductions depends on many other conditions, their number is constantly growing, and already in geometric progression. Today, individual experts, based on claims by tax authorities, judicial practice, there are about twenty of them.

But the terms for accepting VAT deductible clearly defined in the Tax Code have problems in implementation.

Not always the first condition is interpreted by the tax authorities as the purpose of the acquisition. And this is exactly so. Judicial authorities support the position of taxpayers. The Presidium of the Supreme Arbitration Court of the Russian Federation, in its resolution of March 30, 2004 N15511 / 03, indicated, in accordance with paragraphs 1 and 2 of Art. 171 of the Tax Code of the Russian Federation, the amount of value added tax presented to the taxpayer and paid by him when purchasing goods in the territory of the Russian Federation is accepted for tax deduction in that reporting periodwhen these goods are acquired and registered, and not when they will be actually sold (used).

However, the tax authorities insist that the taxpayer must track the further "fate" of the assets. Really should. But in strictly limited cases provided for in paragraph 3 of Art. 170 of the Tax Code of the Russian Federation and Section 6, Article 171 of the Tax Code. That is why the requirements of the tax authorities to restore VAT, for example, in the event of theft, shortage, write-off of incompletely depreciated fixed assets, remain unsatisfied on the basis of decisions of arbitration courts.

The second condition for tax deduction is acceptance. What kind of accounting are you talking about? About accounting? About tax? Or maybe some other? Exclusion from chapter 21 of the Tax Code of the Russian Federation of special reference norms to chapter 25 "Corporate income tax" and paragraph 1 of article 11 of the Tax Code allow us to say that we are talking about the adoption of goods (works, services) for accounting.

This conclusion is also supported by the arbitration courts: “registration” is the acceptance of goods (work, services) according to accounting rules.

At the same time, the tax authorities, "playing" on separate rules of accounting legislation, for example, dispute the possibility of taking into account goods in transit, the ownership of which has passed to the buyer. Thus, they achieve the transfer of VAT deductions to later tax periods.

For example, the Federal Antimonopoly Service of the Volga Region dated November 1, 2007 in case NА57-14388 / 06 was supported by the tax authority, indicating that the date of adoption for accounting in accounting regulation “Accounting for inventories” PBU 5/01, approved. By order of the Ministry of Finance of Russia dated 09.06.2001 N44н, it is not linked to the moment of transfer of ownership rights to the buyer to inventory. According to the court, the determining factor for the adoption of assets for accounting is the establishment of control over them - admission to the organization’s warehouse. The basis for this conclusion was also clause 10 of the Methodological guidelines for accounting of inventories, approved. by order of the Ministry of Finance of Russia dated December 28, 2001 N 119н: "Amounts paid for inventories not taken out from suppliers' warehouses and in transit are accounted for as accounts receivable in accounting accounts."

But for some reason, the Federal Antimonopoly Service of the Volga Region did not take into account paragraph 26 of PBU 5/01, according to which inventories owned by the organization, but which are in transit or transferred to the buyer on bail, are taken into account in accounting in the assessment provided for in the contract, followed by clarification of the actual cost.

However, the Federal Antimonopoly Service of the West Siberian District in its resolution of March 23, 2009 N Ф04-1132 / 2009 (1304-А45-14), on the contrary, supported the taxpayer, referring specifically to paragraph 26 of PBU 5/01: "goods in transit, but belonging to in accordance with the norms of the current civil legislation, the company should be reflected in the taxpayer accounting. "

Today, with the introduction of the institution of judicial precedent as a source tax law, the question of the quality of court decisions is particularly acute. Indeed, the first of the court decisions did not take into account the norms of accounting legislation, in particular, paragraph 26 of PBU 5/01. And it cost the taxpayer additional tax, a fine and a penalty.

And finally, the third condition is the presence of an invoice.

According to paragraphs 1 and 2 of Art. 169 of the Tax Code of the Russian Federation invoices are the basis for the deduction of VAT amounts presented to the buyer by the seller. However, there are exceptions to this rule when a tax deduction is granted in the absence of invoices: upon receipt of property as a contribution to the authorized capital, upon payment of VAT at customs in case of importation of goods into the Russian Federation, on tickets as part of business trip expenses.

In paragraphs 5, 5.1 and 6 of Art. 169 of the Tax Code of the Russian Federation established the requirements for filling out invoices. After all, their violation prevents the presentation of VAT for deduction. But the requirements are fulfilled or not fulfilled by sellers, and buyers are responsible.

Recently, an invoice has turned from a document facilitating the administration of VAT into a permissive document: any inaccuracy in filling it out is fraught with a denial of VAT deduction.

But arbitration practice indicates that minor violations in invoices should not affect the tax deduction.

For example:

Availability technical error  in writing the name of the purchasing organization does not affect the legality of the tax deduction (Decree of the Federal Arbitration Court of the Volga Region dated July 14, 2008 in case N A55-18472 / 07 (by the Decision of the Supreme Arbitration Court of the Russian Federation dated 10.11.2008 No. 14618/08 the case was refused to be submitted to the Presidium of the Supreme Arbitration Court of the Russian Federation) ;

Technical errors in reflecting the TIN are formal and removable and do not affect the taxpayer’s right to apply the deduction (FAS Resolution of the Moscow District dated March 31, 2010 No. KA-A40 / 2767-10 in Case No. A40-65277 / 09-90-345).

Since January 1, 2010, paragraph 2 of Art. 169 of the Tax Code is supplemented by the norm: "Errors in invoices that do not impede tax authorities during tax audit  identify the seller, buyer of goods (works, services), property rights, names of goods (works, services), property rights, their value, as well as the tax rate and tax amount presented to the buyer, are not grounds for refusing to deduct tax amounts "

Will this norm reduce the number of litigations on formal grounds for filling out invoices? Hard to say - time will tell. But the fact is obvious that this norm will be an additional argument in disputes with tax authorities and will help many taxpayers to defend their innocence.

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Ministry of Education and Science of the Russian Federation

NOVOSIBIRSK STATE UNIVERSITY OF ECONOMICS AND MANAGEMENT "NINH"

Institute of Economics

Department of Finance

COURSE WORK

by discipline Federal taxes  and fees from organizations

VAT tax deductions, features of their application

Student: Dadonova Kristina Olegovna

Novosibirsk 2013

INTRODUCTION

Value added taxation is one of the most important forms of indirect taxation. The introduction of indirect taxes by states with a market economy is usually associated with an increase in the need for budget revenues. Modern national tax systems, as you know, combine direct and indirect taxes. Some states prefer direct taxes, while others prefer indirect taxes. The nature of preference depends to a large extent on the economic development of the state: the lower the level of development, the greater the share of revenue the state receives from levying indirect taxes. And vice versa, the higher this level, the greater the role of direct taxes in the country's tax system. The most important property of indirect tax is its inclusion in the price of taxable goods, work, services, by price premiums or inclusion in production costs. In normal economic conditions, indirect taxes are paid by end consumers, although these taxes are directly paid to sellers and manufacturers of taxable goods, work, and services.

Value added tax is widespread in the modern world. This tax is used as the main form of indirect taxation in most states in different parts of the world and at different stages of economic development. Currently, VAT is levied more than in the forty countries of the world: in almost all European countries.

It is important to note that the objective necessity of introducing VAT in the Russian Federation was justified by a number of factors:

Replenishment of budget revenues in acute financial crisis and in need of stable tax revenues

Creating a new model of the tax system in accordance with the requirements of a market economy

Joining the international community that widely applies this tax mechanism.

The relevance of the research topic is due to the theoretical and practical significance of the issues related to the problems of regulating the procedure for applying tax deductions in the calculation and payment of value added tax under the legislation of the Russian Federation.

The object of the study is the mechanism for providing tax deductions for VAT.

The subject of the study is the economic relations that arise between the state and the enterprise in the process of taxation of value added tax.

The aim of the course work is to study the tax deductions for value added tax, and the procedure for their application.

In accordance with the goal, the following tasks:

Consider the nature and significance of taxes;

Consider VAT tax deductions;

Consider the procedure for applying VAT tax deductions;

Consider the problems of VAT refunds, possible errors and solutions.

1 The essence of value added tax

1.1 the Concept of value added tax and its features

A special place in the Russian tax system is occupied by taxes, which include: value added tax, excise taxes, customs duty. They play a decisive role in the composition of budget revenues. Currently, VAT is one of the most important federal taxes. The basis of its collection, as the name implies, is the added value created at all stages of the production and circulation of goods. VAT is traditionally classified as universal taxes, which in the form of a kind of premiums are levied by including in the price of goods, transferring the main burden of taxation to end users of products, works, services.

This is the youngest tax that forms the bulk of budget revenues in most developed countries. In Russia, the tax was introduced on January 1, 1992. The presence of VAT in the tax system was a prerequisite for joining the European Union.

Value Added Tax - a tax that affects the pricing process and consumption structure. In the models of Western economic systems, he plays an important role in the regulation of commodity demand. The transition to indirect taxation in our country is due to the need to solve the following problems: orientation towards harmonization tax systems  European countries; providing a stable source of budget revenues; systematization of income.

The main function of VAT is fiscal. For the functioning of the VAT it is necessary: \u200b\u200ban information base, a system of accounting and control. In the domestic accounting registers there is no procedure for reflecting the value added, which does not allow reliable determination of the taxable turnover and at the same time complicates the methodology for calculating tax. Theoretically, this tax is defined as a form of withdrawal of part of the value added to the budget. Added value is created at all stages of production and circulation and is determined as the difference between the cost of goods, works, services sold and the cost of material costs attributable to production and distribution costs. Although VAT is theoretically a value-added tax, in practice it is similar to value-added tax when each merchant adds this tax to his invoices and keeps a record of the tax collected for subsequent submission of information to the tax authorities. However, the buyer has the right to deduct the amount of tax that he, according to the invoices issued to him, paid for goods and services, but not in the form of wages or salaries. Thus, this tax is indirect, and its burden ultimately falls not on the merchants, but on the final consumers of goods and services. This tax system is designed to avoid paying tax due to the fact that goods and services go a long way to the consumer; under the VAT system, all goods and services carry only the tax that is levied on the final sale of goods to the consumer.

Taxpayers are recognized organizations individual entrepreneurs  and persons recognized as value added tax payers in connection with the movement of goods across the customs border of the Russian Federation. This list is exhaustive.

Organizations are legal entities formed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, their branches and representative offices established in the territory of the Russian Federation.

Individual entrepreneurs are considered individualsregistered in the prescribed manner and carrying out entrepreneurial activity  without education legal entityas well as private notaries, private security guards, private detectives.

Since VAT can be levied as regular tax and as customs payment, there are two types of taxpayers:

Taxpayers of internal VAT (levied in connection with activities on the territory of the Russian Federation) - organizations and individual entrepreneurs;

VAT taxpayers at customs are persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation.

Analysis tax law  indicates that legal entities and individuals, depending on their obligation to pay domestic VAT, can be divided into the following four groups:

VAT taxpayers - always having taxpayer status, that is, these are organizations and individuals who are legally obligated to pay taxes;

Persons paying VAT are entities, being VAT payers, obliged to pay it.

There is no legal definition of these persons; this is a conditional term. These include persons such as:

Subjects exempted from the duties of a taxpayer;

VAT taxpayers who are never payers of this tax.

The object of taxation is:

The sale of goods, works, services on the territory of the Russian Federation, both on a reimbursable basis and free of charge;

The use of goods, works, services for own needs, the costs of which are not included in the cost when calculating income tax, including through depreciation;

Construction and installation work for own consumption;

Import of goods into the customs territory of the Russian Federation.

Also, tax privileges for VAT are established for enterprises. Their list is the same for the entire territory of the Russian Federation and cannot be changed by decisions of local authorities. Tax benefits do not apply to products shipped to other CIS member states.

In the event that an enterprise produces and sells at the same time goods, work, services both subject to VAT exemptions and not falling under the preferential tax regime, it is necessary to introduce separate accounting of costs for the production and sale of these goods, works, services.

Being indirect tax, VAT is neutral in relation to the results of the financial and economic activities of the enterprise. However, the provision of incentives increases the competitiveness of the enterprise, as it allows them to reduce product prices even at higher costs compared to other enterprises, and under equal conditions, receive additional profit (up to the amount of tax exemption).

The benefits provided to enterprises by applicable law apply to:

Turnovers on the sale of products, semi-finished products, works and services by some units of the organization of the enterprise for industrial production needs to other units of the same enterprise;

Turnover of coal mining and coal processing enterprises for the sale of coal and coal processing products to coal sales bodies;

Funds of founders contributed to the authorized funds in the manner prescribed by the legislation of the Russian Federation;

Funds received in the form of a share (share) in kind and in cash upon liquidation or reorganization of an enterprise in an amount not exceeding the authorized capital, attacks on the share of legal entities when they leave the organization in an amount not exceeding the entry fee;

Funds transferred to the parent organization - the executive body of the joint-stock company, bypassing the sales accounts by organizations (subsidiaries and affiliates);

Funds transferred by the parent organization;

Budget funds provided on a refundable and non-refundable basis from budgets of various levels to finance targeted programs and events, as well as income received by budgets of various levels for providing budget funds;

Funds transferred to organizations for the needs of poor, socially unprotected categories of citizens, as well as funds allocated for targeted financing of non-profit organizations that are not engaged in economic activities.

It is important to keep in mind that as documents confirming the right not to include these works and services in the turnover taxed with value added tax, enterprises must submit to the tax authorities:

Contracts (copies of contracts certified in the statutory order) or other documents of a Russian legal entity - a taxpayer with foreign or Russian entities for the performance of these works and services;

Bank statement confirming the actual receipt of revenue from Russian or foreign person  for work performed or services rendered to the account of a Russian taxpayer in a Russian bank registered with the tax authorities;

Copies of customs documents confirming the import into the customs territory of the Russian Federation of serviced goods and the payment of VAT on the specified works and services to customs authorities;

Copies of international transport or shipping documents or any other documents.

1.2 the Procedure and methods of calculating VAT

The amount of tax is calculated as the percentage of the tax base corresponding to the tax rate, and when separately recorded, as the amount of tax received as a result of the addition of tax amounts, calculated separately as the percentage of the corresponding tax bases corresponding to tax rates.

The total amount of tax on the sale of goods, works, services is the amount received as a result of the addition of tax amounts.

The total tax amount for the sale of goods, works, services is calculated at the end of each tax period in relation to all sales of goods, works, services, the sales date of which relates to the corresponding tax period, taking into account all changes that increase or decrease the tax base in the corresponding tax period .

The amount of tax on operations related to the sale of goods, works, services taxable at a rate of 0 percent is calculated separately for each such operation.

When determining the value of VAT, the value added is used as the tax base, which is obtained as the difference between the commodity product and the value of material assets spent on its production. In this case, the tax base theoretically creates the possibility of three different methods for calculating VAT. Two of them involve the calculation of VAT at a pre-determined value of added value or its individual elements. These methods include:

Direct method - VAT is calculated as a share in% of the previously calculated value added;

The additive method, in this case, the calculation of VAT is divided into two stages: first, the tax is determined by the individual components of the value added and then the resulting values \u200b\u200bare added up.

With the direct method, two options are possible for a preliminary calculation of the total value added: either by subtracting from the marketable product the value of the material assets spent on it; or the addition of individual elements of added value.

Due to the complexity of the calculations, these methods are rarely used in practice. Most countries use the third method of calculating VAT. Its essence is as follows: the value of VAT charged on the value of material assets acquired by the company for processing is deducted from the value of VAT charged on products sold by the company. With the offset method, the company only deducts to the budget the difference between the two amounts of VAT. Entrepreneurs submit a declaration to the tax authorities, in which, along with other mandatory information, two indicators are reported: total cost products sold  and the total value of the goods and services purchased.

The system of charging VAT when using the offset method has another feature. The amount of accrued and correspondingly charged VAT at the same rate substantially depends on the calculation method. In practice, three methods are known:

The method of delivery or accrual, in this case, the calculation of VAT and related tax liabilities (including tax payment) arise at the time of payment of the goods received or services rendered;

The hybrid method, here VAT is charged and levied on products sold at the time of delivery, and on products purchased for production;

At the time of payment.

In international practice, all three methods are used, but the first method (supply or charge) is most widely used.

In Russia, VAT ranks first among other taxes on budgets at various levels. Prior to the adoption of the Tax Code, VAT participated in the formation of budget revenues at all levels. budget system  RF With the release of the Tax Code and the adoption of the budget of the Russian Federation for 2001. VAT is received only in the federal budget in the amount of 100%.

Revenues from VAT are significant, and until 2001, the Regional and City budgets had large spaces for maneuverability. That is, there were more opportunities to increase cost items, to finance any programs. With the adoption of the federal budget for 2001, such opportunities disappeared, and the budget had to be rebuilt: either a reduction in the items of expenditure, or an increase in income due to tax and non-tax revenues.

The fact that now the full VAT comes to the federal budget has its advantages. This is an opportunity to increase the cost of paying public debt, and financing state targeted programs and, possibly, the growth of various benefits and pensions.

From the above it follows that VAT plays a large role in budgeting, providing revenue to various countries of the world.

tax value added legislation

2. Tax deductions for value added tax

2.1 Tax deductions for value added tax

The term "tax deductions" is a novelty of the tax legislation of the Russian Federation. Earlier, in a number of by-laws, in particular, the instructions of the State Tax Service of the Russian Federation, the expression “accepted for deduction” was used. In my opinion, introducing a new concept of “tax deduction” into Russian law, the legislator refused to define it. Therefore, many questions arise with the use of this concept.

Thus, according to paragraph 1 of Article 171 of the Tax Code of the Russian Federation, a taxpayer has the right to reduce the total amount of tax (in this case, VAT) calculated in accordance with Article 166 of the Tax Code for tax deductions established by Article 171 of the Tax Code.

There are several definitions of tax deduction.

In the broad sense of the term, a tax deduction is a special procedure for reducing the tax payable to the budget by amounts strictly established by the Tax Code of the Russian Federation.

The application of tax deductions is a reduction in the total amount of tax calculated on taxable transactions by VAT amounts submitted by suppliers of goods, work, services or paid by taxpayers on other grounds (for example, from advances, fines, etc.);

In a narrow sense, the tax deduction is the amount by which the tax payable to the budget is to be reduced.

Finally, a tax deduction means the amount of VAT recoverable by refund or offset. Please note that such an understanding of tax deductions is only possible with VAT refunds.

It is possible to conditionally classify tax deductions provided for in article 171 (and article 172) of the Tax Code of the Russian Federation into main and derivative tax deductions.

The main tax deductions are VAT amounts provided for in paragraph 2 of Article 171 of the Tax Code.

The amounts of tax shown to the taxpayer upon the acquisition of goods, work, services, as well as property rights on the territory of the Russian Federation or paid by the taxpayer upon the importation of goods into the customs territory of the Russian Federation in the customs regimes of release for domestic consumption, temporary importation and processing outside the customs territory are subject to deductions. when importing goods transported across the customs border of the Russian Federation without customs control and customs clearance, in relation to:

Goods, works, services, as well as property rights acquired for operations recognized as objects of taxation in accordance with this chapter, with the exception of goods provided for in paragraph 2 of Article 170 of the Tax Code;

Goods, works, services purchased for resale.

The named tax deductions, for historical reasons mentioned earlier, were called the amount of VAT paid to suppliers of material resources used in the production and sale of export products.

According to Article 171 of the Tax Code of the Russian Federation, tax amounts paid in accordance with Article 173 of the Tax Code by buyers - tax agents are subject to deductions.

The right to the specified tax deductions is reserved for buyers - tax agents registered with the tax authorities and acting as taxpayers in accordance with this chapter. Tax agents carrying out the operations referred to in paragraphs 4 and 5 of Article 161 of the Tax Code do not have the right to include tax amounts paid on these operations in tax deductions.

The amount of tax deducted by sellers to a taxpayer - an alien who was not registered with the tax authorities of the Russian Federation upon the acquisition of goods, work, services, property rights by the said taxpayer or paid by him when importing goods into the customs territory of the Russian Federation for its production purposes, or deductible is subject to deduction. to carry out other activities.

The indicated amounts of tax are deductible or refundable to a taxpayer - an alien after payment by a tax agent of the tax withheld from the income of this taxpayer, and only to the extent that the goods acquired or imported, work, services, property rights are used in the production of goods, performance of work, the provision of services sold to a withholding tax agent. The indicated tax amounts are deductible or refundable provided that the foreign taxpayer is registered with the tax authorities of the Russian Federation.

The amount of tax deducted by the seller to the buyer and paid by the seller to the budget upon the sale of goods is subject to deductions in case of return of these goods (including during the warranty period) to the seller or refusal of them. Deductions are also subject to the amount of tax paid during the performance of work (provision of services) in the event of refusal of these works.

The amounts of tax calculated by sellers and paid by them to the budget from the amounts of payment, partial payment on account of future deliveries of goods (work, services) sold in the Russian Federation are subject to deductions in the event of a change in conditions or termination of the relevant contract and return of the corresponding advance amounts payments.

The amounts of tax shown to the taxpayer by contractors (customer-builders) during their capital construction, assembly (installation) of fixed assets, tax amounts presented to the taxpayer for goods, works, services purchased by him for construction and installation works, and the amount tax presented to the taxpayer when he acquired objects of incomplete capital construction.

In the event of reorganization, deductions from the successor (successors) shall be subject to tax amounts presented by the reorganized (reorganized) organization for goods, works, services purchased by the reorganized (reorganized) organization for construction and installation work for own consumption, accepted for deduction, but not accepted by the reorganized (reorganized) organization deductible at the time of completion of the reorganization.

The amounts of tax calculated by taxpayers in accordance with paragraph 1 of Article 166 of the Tax Code for construction and installation work for personal consumption related to property intended for the performance of taxable operations in accordance with this chapter, the cost of which is to be included in expenses (in including through depreciation deductions) in calculating corporate income tax.

The amount of tax presented to the taxpayer during the implementation of capital construction by the contractors of real estate (fixed assets) upon acquisition real estate  (with the exception of aircraft, sea vessels and inland navigation vessels, as well as space objects) calculated by the taxpayer during construction and installation work for own consumption, accepted for deduction in the manner prescribed by this chapter, are subject to restoration if the indicated real estate objects ( fixed assets) are subsequently used to carry out the operations specified in paragraph 2 of Article 170 of the Tax Code, with the exception of fixed assets that are fully depreciated or from the date of entry which at least 15 years have passed into operation with this taxpayer.

The deductions are subject to the amount of tax paid on travel expenses (travel expenses to the place of official business travel and vice versa, including the cost of using bedding on trains, as well as the costs of renting accommodation) and hospitality expenses deductible when calculating income tax organizations.

Deductions are subject to tax amounts calculated by the taxpayer from the amounts of payment, partial payment received on account of the upcoming deliveries of goods, works, services.

Deductions from the taxpayer who received property, intangible assets and property rights as a contribution (contribution) to the authorized (joint-stock) capital (fund) are subject to tax amounts that have been restored by the shareholder (participant, shareholder) in the manner established by paragraph 3 of Article 170 of this Code, if used for transactions recognized as taxable in accordance with this chapter.

It is allocated as conditions for the adoption of tax amounts deductible (reimbursed) and highlights the following general conditions:

The fact of payment for goods, work, services (for goods imported into the customs territory of the Russian Federation - the actual payment of VAT upon import);

The acquisition of goods, works, services, for use in carrying out activities subject to VAT;

Availability of invoices;

Acceptance of acquired goods, works, services for accounting.

According to Article 172 of the Tax Code, tax deductions provided for in Article 171 of the Tax Code are made on the basis of invoices issued by sellers upon the acquisition by the taxpayer of goods, work, services, property rights, documents confirming the actual payment of tax amounts when importing goods into the customs territory of the Russian Federation, documents confirming the payment of tax amounts withheld by tax agents, or on the basis of other documents in cases provided for in paragraphs 3, 6 - 8 of Article 171 of the Tax Code.

When purchasing goods, works, services, property rights for foreign currency, the foreign currency shall be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of registration of goods, works, services, property rights.

When a taxpayer uses his own property (including promissory notes of a third party) in settlements for goods, work, services purchased by him, tax amounts actually paid by the taxpayer are calculated and deductible, which are calculated based on the book value of the said property (taking into account its revaluations and depreciation, which carried out in accordance with the legislation of the Russian Federation) transferred on account of their payment.

When a taxpayer uses a drawer in payments for goods, work, services purchased, his own bill of exchange (or a third party bill of exchange received in exchange for his own bill of exchange), the amount of tax actually paid by the tax payer when purchasing these goods, works, services, is calculated based on amounts actually paid by him on his own bill.

Deductions of tax amounts stipulated by paragraphs 1 - 8 of Article 171 of the Tax Code in respect of operations for the sale of goods, work, services referred to in paragraph 1 of Article 164 of this Code are made in the manner prescribed by this article at the time of determining the tax base established by article 167 NK.

Deductions of tax amounts specified in paragraph 10 of Article 171 of the Tax Code are made on the date corresponding to the time of subsequent tax calculation at a tax rate of 0 percent in respect of transactions for the sale of goods, works, services provided for in paragraph 1 of Article 164 of the Tax Code, if there are documents at that time provided for in article 165 of the Tax Code.

Deductions of tax amounts specified in paragraph 5 of Article 171 of the Tax Code are made in full after reflection of the relevant adjustment operations in connection with the return of goods or refusal of goods, work, services, but no later than one year from the date of return or refusal.

Deductions of tax amounts indicated in paragraphs one and two of clause 6 of Article 171 of the Tax Code are made in the manner established by paragraphs one and two of clause 1 of this article.

Deductions of the tax amounts indicated in the third paragraph of paragraph 6 of Article 171 of the Tax Code are made as the tax calculated by the taxpayer is paid to the budget during construction and installation work for own consumption, in accordance with Article 173 of the Tax Code.

In case of reorganization of the organization, the deduction of the tax amounts indicated in the third paragraph of clause 6 of Article 171 of the Tax Code, which were not accepted by the reorganized (reorganized) organization before the reorganization is completed, is made by the assignee (successors) to the extent that the tax calculated by the reorganized organization is paid to the budget when performing construction and installation work for own consumption in accordance with Article 173 of the Tax Code.

Deductions of tax amounts specified in paragraph 8 of Article 171 of the Tax Code are made from the date of shipment of the relevant goods, performance of work, and provision of services.

When determining the moment of determining the tax base in the manner prescribed by paragraph 13 of Article 167 of the Tax Code, tax deductions are made at the time of determining the tax base.

Deductions of tax amounts specified in paragraph 11 of Article 171 of the Tax Code are made after the registration of property, including fixed assets and intangible assets, and property rights received as payment for a contribution (contribution) to the authorized (joint-stock) capital (fund).

As a special condition for export operations of the sale of goods, works, services, it is that these deductions are carried out only after confirmation of these operations.

The procedure for confirming the right to apply tax deductions in respect of transactions for the sale of goods, work, services, taxation of which is carried out at a zero tax rate, includes the submission to the tax authorities of the following documents:

A separate tax return (this declaration is referred to as a VAT return at a tax rate of 0 percent);

Documents provided for in Article 165 of the Tax Code of the Russian Federation;

Invoices issued by sellers upon the acquisition by a taxpayer (exporter) of goods, works, services that were used by the exporter in the manufacture, purchase of export products;

Documents confirming that the exporter actually paid the amounts of VAT to suppliers of material resources, which may be payment orders, bank statements, letters of offset, bills, checks and other payment documents. The greatest sympathy from the tax authorities is caused by the payment orders of the exporter on the transfer of funds to their suppliers. The smallest are letters on offsetting, to which they require acts on offsetting, drawn up after offsetting.

In this regard, as well as the rights granted to the tax authorities by Article 31 of the first part of the Tax Code of the Russian Federation to justify the right of the exporter organization to refund (set off) the amounts of value added tax paid to suppliers for acquired material resources, works, services, to the tax authorities The following documents are also submitted:

The contract (a certified copy of the contract) of the sale of material resources, goods, services and work between the organization

Exporter and organizations - suppliers of material resources, goods, works, services used for resale, as well as production and sale of goods, works, services exported;

Payment orders of an exporter organization to a Russian bank in which the account of the exporter organization registered with the tax authorities is opened on transferring funds from the account to the supplier for the delivered goods, work, services, including the amount of value added tax, in accordance with the presented sales and purchase agreements material resources, goods, works, services. At the same time, control must be ensured over the compliance of the above amounts with the tax amounts claimed by the exporter to return after the actual fact of export of goods, work, services has been completed;

Bank statements confirming the debit from the settlement account of the organization - exporter to the supplier of the indicated funds for the delivered goods, work, services, including the amount of value added tax;

The presence of the first copies of the invoices for purchased material resources from suppliers registered in the journal of invoices and in the purchase book from the exporter indicating the amount of value added tax paid.

2.2 Conditions for applying VAT tax deductions

The procedure for applying VAT tax deductions is dedicated to Art. 172 of the Tax Code. Clause 1 of this article stipulates that tax deductions are made on the basis of invoices issued by sellers when a taxpayer purchases goods, work, services, property rights, documents confirming the actual payment of customs tax amounts or withheld by tax agents, or on the basis of other documents in cases directly provided for by Art. 171 of the Tax Code. Moreover, according to the general rule enshrined in para. 2 p. 1 Article 172 of the Tax Code, the deduction is applied after the acceptance of goods, works, services for accounting and if there are relevant primary documents.

Thus, the interlinking of Art. Art. 171 and 172 of the Tax Code of the Russian Federation allows us to conclude that the conditions that must be met by a VAT taxpayer when applying deductions are also subdivided into basic and special ones.

The main conditions are the following:

Goods, work, services, property rights acquired by a taxpayer are intended for use in taxable transactions;

Goods, work, services are accepted by the taxpayer for accounting;

The VAT taxpayer has an invoice duly executed and the relevant primary documents.

Moreover, as a general rule, the deduction is applied on shipment, that is, the fact that the tax is paid to the supplier does not play a role. Nevertheless, in some cases, the legislator as a special condition puts forward a demand for payment, for example, with respect to deductions for tax amounts paid upon import, upon receipt and transfer of advances, upon return of goods, on business trips, and so on.

Consider the basic conditions for the application of deductions in more detail.

Goods (work, services), property rights should be used in taxable transactions.

In other words, a taxpayer can accept VAT deduction only for those goods, work, services, property rights that are intended for operations recognized as objects of VAT. Recall that the composition of the objects of taxation for VAT is determined by paragraph 1 of Art. 146 of the Tax Code of the Russian Federation.

Otherwise, this will lead to a double taxation of the "input" tax; to avoid this, a deduction mechanism is used. By the way, this is consistent with the general rule of assigning VAT amounts to the costs of production and sale of goods, works, services, established by paragraph 1 of Art. 170 of the Tax Code of the Russian Federation.

Moreover, to fulfill this condition, it does not matter where the acquired resources are used: directly in the production process or they are related to the taxpayer’s taxable activity in some other way. Agree that, for example, furniture purchased for the office of the director of a company is difficult to recognize as the resources involved in the production of any type of product. Nevertheless, it is associated with the taxable activities of the organization - the manufacturer of the products, therefore, subject to the remaining conditions, the taxpayer is entitled to apply a deduction for the amount of "input" tax presented to him when it was acquired. The main thing that a taxpayer must do when this condition is met is to establish the existence of a connection between the acquired resources and production activities.

This point of view is also confirmed by law enforcement practice, as evidenced, for example, by the Decision of the Federal Antimonopoly Service of the Volga Region of July 1, 2008 in the case N A57-10917 / 07, the Decision of the Federal Antimonopoly Service of the Ural District of October 7, 2008 N F09-7115 / 08- C3 in case N A76-10772 / 07, Decree of the Federal Antimonopoly Service of the Volga Region dated August 28, 2007 in case N A55-17548 / 06, Resolution FAS of the East Siberian District of August 15, 2007 No. A33-27276 / 05-F02- 5437/07 in the case of N A33-27276 / 05 and others.

Note that it is not necessary at all to present, for example, invoices issued by the taxpayer to its customers, as indicated by YOU of the Russian Federation in its Decree of March 13, 2008 N 3166/08.

We draw your attention to the fact that Ch. 21 of the Tax Code of the Russian Federation does not in any way connect the moment of applying the deduction with the moment of actual use of the acquired resources in taxable operations, that is, the deduction is made of the tax on the acquired resources, and not on the acquired and put into production. Moreover, VAT is fully deductible even for those types of expenses that are called deferred expenses in accounting, as indicated by the FAS Resolution of the North-Western District of August 10, 2006 in case No. A05-20023 / 05- eighteen.

Goods (work, services) are accepted by the taxpayer for accounting.

The next basic condition established by the legislator is the acceptance of goods, works, services, property rights for accounting. It is true that, in fact, it should be understood as registration, ch. 21 of the Tax Code does not explain how it does not specify what kind of accounting is involved at all - tax, accounting or warehouse. In this regard, when this condition is met, the taxpayer often has controversial situations with tax officials disputing the legality of applying deductions.

According to the author, in the absence of ch. 21 of the Tax Code of the Russian Federation of a special procedure for the adoption of accounting for acquired material and other resources, the taxpayer must be guided by the rules on the registration of goods (works, services) established by accounting legislation. Recall that in accordance with the provisions of Art. 9 Federal law dated December 6, 2011 N 402-ФЗ "On Accounting" all business transactions performed by organizations are documented by primary accounting documents, which serve as the basis for accounting. In other words, the basis for the reflection of any business transaction, including the acquisition of goods, work, services, property rights, in accounting is the primary accounting document. Proceeding from this, the proof of the fulfillment of the taxpayer’s condition on the acceptance of goods, works, services, property rights for accounting is the availability of the necessary primary documents.

We remind you that the primary accounting document only has the legal force of the document when it is drawn up in the proper form, all its details are filled out, blank lines are crossed out, it is properly signed, and if necessary, it is also sealed with the seal of the organization.

Therefore, if the primary documents related to the acquisition of goods, work, services, property rights have any defects, then tax officials always have a chance to refuse the deduction of the taxpayer due to the fact that the condition for registration is not fulfilled. The fact that such refusals are far from uncommon is evidenced by the current arbitration practice, an example of which is the FAS Resolution of the West Siberian District of October 27, 2008 N Ф04-6565 / 2008 (14882-А67-25) in the case of N A67- 536/2008, Resolution of the Federal Antimonopoly Service of the North-Western District of November 10, 2008 in case N A13-7923 / 2006-21 and others.

Note that Ch. 21 of the Tax Code of the Russian Federation in no way connects the registration with the reflection of resources on any specific balance accounts, which also causes a lot of controversy about the fulfillment of this condition, for example, in relation to fixed assets, which can be registered on account 01 “Fixed assets” balance accounts 07 "Equipment for installation" and 08 "Investments in non-current assets".

The Ministry of Finance of Russia believes that the amount of “input” tax on fixed assets presented to the taxpayer upon their acquisition can be deductible only after the property is reflected in the balance sheet account 01 “Fixed Assets”, as stated in the Letter of the Ministry of Finance of September 21, 2007 G. N 03-07-10 / 20. Taxpayers, however, believe that the norms of the Tax Code of the Russian Federation allow them to apply the deduction after the value of the object is reflected in investments in non-current assets, that is, on account 08 "Investments in non-current assets". And I must say that when applying to the court, the arbitrators mainly support taxpayers. For example, a similar conclusion is contained in the Decree of the Supreme Arbitration Court of the Russian Federation of March 17, 2008 N 2862/08 in the case N A32-10194 / 2007-48 / 199, in the Resolution of the FAS of the East Siberian District of August 7, 2008 N A19-17165 / 07-15-Ф02-3745 / 08 in the case of N A19-17165 / 07-15, in the Resolution of the FAS of the Volga region of March 18, 2008 in the case of N A12-12760 / 07 and others.

Although somewhat later, the judges of the Volga region for some reason made a completely opposite decision on the same issue, as evidenced by the Resolution of the FAS of the Volga region of April 25, 2008 in case No. A57-5259 / 07.

Please note that the official point of view of the Ministry of Finance of Russia regarding deductions for goods in transit is that the deduction for such goods can be applied only after the goods have been accepted to the organization’s warehouse, which, in particular, is said in the Letter of the Ministry of Finance of Russia dated September 26, 2008 N 03-07-11 / 318.

The third condition that must be met by a VAT taxpayer applying for a deduction is the presence of an invoice drawn up in the proper manner.

The norm that the invoice is the documentary basis for applying the VAT deduction is enshrined in paragraph 1 of Art. 169 of the Tax Code of the Russian Federation.

Moreover, if earlier this concerned only the "buyer-seller" relationship, now this applies to the "tax agent-seller" relationship as well. Since January 1, 2009 in Art. 168 of the Tax Code of the Russian Federation tax agents  on the issue of invoices, such changes in Art. 168 Tax Code of the Russian Federation introduced.

It should be noted that an invoice is not the only document by which a taxpayer buyer can apply a deduction. For example, when importing goods, a foreign supplier does not issue an invoice to the buyer, therefore, in this case, the basis for applying the “import” tax deduction from the importer is the customs declaration and documents proving that the customs tax has been paid. Nevertheless, as a general rule, it is the invoice that acts as the documentary basis for the adoption of the “input” tax deduction, in connection with which the tax authorities are particularly interested in invoices. Indeed, in paragraph 2 of Art. 169 of the Tax Code of the Russian Federation the most important rule concerning the application of deductions is fixed, which the VAT taxpayer should always remember. According to the indicated norm, invoices drawn up and issued in violation of the procedure established by clauses 5, 5.1 and 6 of art. 169 of the Tax Code, cannot be the basis for the acceptance of tax amounts presented to the buyer by the seller for deduction or reimbursement. At the same time, it was specially noted that failure to comply with the invoice requirements not provided for in clauses 5 and 6 of art. 169 of the Tax Code, cannot be a ground for refusing a deduction.

Recall that paragraphs 5 and 5.1 of Art. 169 of the Tax Code of the Russian Federation, the composition of the mandatory information specified in the invoices for the sale of goods, works, services and in "advance" invoices, respectively, is established.

For invoices issued by sellers of goods, works, services during their implementation, such mandatory information is:

Sequence number and date of discharge;

Name, address and identification number of taxpayer and buyer;

Name and address of the consignor and consignee;

The number of the payment and settlement document in case of receipt of advance or other payments for upcoming deliveries of goods, work, services;

The name of the delivered (shipped) goods, a description of the work performed, the services rendered and the unit of measurement (if possible indicate it);

The quantity of goods (works, services) delivered (shipped) on the invoice, based on the units of measurement adopted on it (if possible);

Unit price (if possible) under the agreement (excluding tax, and in the case of applying state regulated prices, including tax, taking into account the amount of tax;

The cost of goods, works, services, property rights for the entire quantity of goods delivered (shipped) on the invoice, work performed, services rendered, property rights transferred without tax;

Excise tax amount (if excisable goods are sold);

Tax rate;

The amount of tax presented to the buyer of goods, works, services, property rights, determined on the basis of applicable tax rates;

The cost of the total quantity of goods delivered (shipped) on the invoice, work performed, services rendered, property rights transferred, taking into account the amount of tax;

Country of origin of goods;

Number of customs declaration.

Information about the country of origin of goods and the number of the customs declaration are indicated only for goods whose country of origin is a foreign country. The taxpayer selling these goods is only liable for the compliance of the specified information in the invoices presented to him with the information contained in the invoices received by him and the shipping documents.

Since the deduction on the advance payment is a special type of tax deduction, we will not dwell in detail on the information provided in such an invoice in the framework of this article.

Paragraph 6 of Art. 169 of the Tax Code determines the procedure for signing invoices issued by organizations and individual entrepreneurs.

Based on this, a taxpayer applying for a deduction must carefully check whether the invoice on which he applies the deduction meets all the requirements of Art. 169 of the Tax Code of the Russian Federation. If the invoice held by the taxpayer complies with the requirements of the Tax Code of the Russian Federation, then the taxpayer is entitled to apply a tax deduction.

Note that with regard to the procedure for issuing invoices, there is another document to which you should pay attention. As you probably already understood, we are talking about the Rules for maintaining the logbooks of received and issued invoices, books of purchases and books of sales when calculating value added tax, approved by Decree of the Government of the Russian Federation of May 26, 2009, No. 451.

Moreover, the Rules explain in sufficient detail how to fill in the lines and columns of the invoice so that claims from fiscals do not arise. At the same time, the requirements for filling out invoices established by the Tax Code and the Rules do not completely coincide. For example, the Tax Code of the Russian Federation does not say anything about the tax registration code (hereinafter - KPP) of the buyer and seller, at the same time in the form of an invoice proposed by the Rules for the use of VAT by taxpayers, such a requisite is available. Due to this, disagreements may arise regarding the correctness of filling out invoices. In such a situation, according to the author, the VAT taxpayer should adhere to the position that the absence of a mandatory requisite of the document will allow tax authorities to qualify it as fraudulent, and the presence of any additional information will not invalidate it.

If all the basic conditions are met by the taxpayer, then he has the right to apply a deduction for the amount of "input" tax, and this must be done in the tax period when all three conditions are met at the same time.

The courts hold the same opinion, which, in particular, is stated in the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 3, 2008 N 615/08 in the case N A19-4796 / 07-5.

By the way, it should be noted that a taxpayer can exercise his right to a deduction in a later period, because the use of a deduction is a right, not a duty of a taxpayer, especially since in Sec. 21 of the Tax Code does not contain a ban on these actions, which is confirmed by the courts. For example, such conclusions were made by arbitrators in the Resolution of the FAS of the Moscow District of September 5, 2008 N KA-A40 / 7317-08, in the Resolution of the FAS of the Volga-Vyatka District of April 18, 2008 N A39-3808 / 2006, in the Resolution of the FAS of the Far Eastern District of September 26, 2008 N F03-A73 / 08-2 / 3576 and others.

3. Problems of VAT refunds

3.1 VAT refund procedure

In theory, VAT refunds look pretty simple. In practice, the opposite is true. Since the main function of the tax authorities is to replenish the budget, they are not in a hurry to return VAT, because you will demand money from the state that came to the treasury at the expense of your suppliers, and not from your company. In addition, when returning VAT, there is a problem of fraud, which consists in the return of unjustified amounts of VAT. In practice, one often encounters the opinion that the VAT refund is too complicated, it is almost impossible to satisfy all the requirements of the tax authorities and return the VAT amount to the current account. However, tax officials say this is possible. Consider the main problems and obstacles that organizations face in the process of VAT refunds.

For a competent understanding and prevention of possible problems, one should clearly know the procedure and stages of VAT refund.

VAT refund procedure

If, according to the results of the quarter, the amount of VAT accepted for deduction exceeded the calculated tax amount, then the organization has the right to compensate the difference received in paragraph 2 of Article 173 of the Tax Code. Article 176 of the Tax Code of the Russian Federation establishes a general procedure for the reimbursement of VAT. It applies to organizations that sell products in the domestic market, and to exporters.

The VAT refund procedure includes several stages:

The first stage includes the submission of a VAT return to the tax authority. If the organization is engaged in the export of goods, at the same time as the VAT return, it must provide a package of documents confirming the zero VAT rate. A list of such documents is contained in article 165 of the Tax Code.

In the second stage, a desk check is carried out. The procedure for its implementation is regulated by Article 88 of the Tax Code of the Russian Federation. During a desk audit, the tax authority requests documents from the taxpayer that confirm the legality of applying tax deductions, these include invoices confirming the deduction, primary documents, on the basis of which organizations are entitled to take goods, cards into account accounting. In addition, the tax authority conducts counter-checks of counterparties for which the taxpayer has deducted VAT. The list of documents that may be requested from the counterparty in the course of a counter audit is limited to documents directly related to the activities of the audited taxpayer. Office check  conducted within three months from the date the taxpayer submits a tax return.

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