USN bought with VAT. When do I need to pay VAT under the simplified tax system? Who can apply USN

For information on how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article ". And for those who still have questions or who want to get advice from a professional, we can offer free consultation on taxation from 1C specialists:

Benefits of using the USN 2019

Simplified tax system, USN, simplified - these are all the names of the most popular taxation system among small and medium-sized businesses. The attractiveness of the simplified tax system is due to both a small tax burden and the relative ease of accounting and reporting, especially for individual entrepreneurs.

In our service, you can prepare a notification about the transition to the simplified tax system for free (relevant for 2019)

The simplified system combines two different options taxation, differing in the tax base, tax rate and tax calculation procedure:

• USN Income,

Is it always possible to say that the simplified tax system is the most profitable and easiest taxation system to account for? It is impossible to answer this question unambiguously, since it is possible that in your particular case the simplification will be neither very profitable nor very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate tax burden business.

It is necessary to compare tax systems according to several criteria, we suggest briefly going through them, noting the features of a simplified tax system.

1. Amounts of payments to the state when conducting activities on the simplified tax system

We are talking here not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance workers. Such transfers are called insurance premiums, and sometimes payroll taxes (which is incorrect from an accounting point of view, but understandable for those who pay these premiums). amount to an average of 30% of the amounts paid to employees, and individual entrepreneurs are obliged to transfer these contributions also for themselves personally.

Simplified tax rates are significantly lower than the tax rates of the general taxation system. For the simplified tax system with the “Income” object, the tax rate is only 6%, and since 2016, the regions have received the right to reduce the tax rate on the simplified tax system “Income” to 1%. For the simplified tax system with the "Income minus expenses" object, the tax rate is 15%, but it can also be reduced by regional laws up to 5%.

In addition to reduced tax rate, the STS Income has another advantage - the possibility of a single tax due to insurance premiums listed in the same quarter. Legal entities and individual entrepreneurs-employers operating in this mode can reduce single tax up to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, as a result of which, with small incomes, there may not be a single tax payable at all.

On the simplified tax system Income minus expenses, you can take into account the listed insurance premiums in expenses when calculating the tax base, but this calculation procedure is also valid for other tax systems, so it cannot be considered a specific advantage of the simplified system.

Thus, the simplified tax system is, of course, the most beneficial tax system for a businessman, if taxes are calculated based on income received. Less advantageous, but only in some cases, a simplified system can be compared with UTII system for legal entities and individual entrepreneurs and regarding the cost of a patent for individual entrepreneurs.

We draw the attention of all LLCs to the simplified tax system - organizations can pay taxes only by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash. We recommend that you open an account with favorable conditions.

2. The complexity of accounting and reporting on the simplified tax system

According to this criterion, the USN also looks attractive. Tax accounting on a simplified system is maintained in a special Book of Income and Expenses (KUDiR) for the USN (form,). Since 2013, legal entities have also been keeping accounting on a simplified basis; individual entrepreneurs do not have such an obligation.

So that you can try the accounting outsourcing option without any material risks and decide whether it suits you, we, together with 1C, are ready to provide our users with a month of free accounting services:

Reporting on the simplified tax system is represented by only one declaration, which must be submitted at the end of the year by March 31 for organizations and by April 30 for individual entrepreneurs.

For comparison, VAT payers, enterprises on the total tax system and UTII, as well as individual entrepreneurs on UTII submit declarations quarterly.

We must not forget that on the simplified tax system, except for tax period, i.e. calendar year, there are also reporting periods - the first quarter, six months, nine months. Although the period is called the reporting period, according to its results, it is not necessary to submit a declaration on the simplified tax system, but it is necessary to calculate and pay advance payments according to KUDiR, which will then be taken into account when calculating the single tax at the end of the year (examples with calculations of advance payments are given at the end of the article).

3. Disputes between USN payers and tax and judicial authorities

An infrequently taken into account, but a significant plus of the STS regime Income is also that the taxpayer in this case does not need to prove the validity and correctness documenting expenses. It is enough to record the income received in KUDiR and, at the end of the year, submit a declaration on the simplified tax system, without worrying that, according to the results, desk audit arrears, penalties and fines may be accrued due to non-recognition of certain expenses. When calculating the tax base in this mode, expenses are not taken into account at all.

For example, disputes with tax authorities on the recognition of expenses when calculating income tax and the validity of losses bring businessmen even to the Higher arbitration court(what are the cases of non-recognition by the tax authorities of the costs of drinking water and toiletries in offices). Of course, taxpayers on the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there are noticeably fewer disputes about their validity. Closed, i.e. a strictly defined list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.

The Simplifiers are also lucky in that they are not (except for VAT when importing goods into the Russian Federation) a tax, which also provokes a lot of disputes and is difficult to administer, i.е. accrual, payment and return from the budget.

USN is much less likely to lead to. This system does not have such audit risk criteria as reporting losses when calculating income tax, high percent expenses in the entrepreneur's income when calculating personal income tax and a significant share of VAT recoverable from the budget. Consequences of visiting tax audit for business are not related to the topic of this article, we only note that for enterprises the average amount of additional charges based on its results is more than one million rubles.

It turns out that a simplified system, especially the version of the simplified tax system Income, reduces the risks of tax disputes and on-site inspections, and this must be recognized as its additional advantage.

4. The possibility of work of taxpayers of the simplified tax system with taxpayers in other modes

Perhaps the only significant minus the simplified tax system is to limit the circle of partners and buyers to those who do not need to take into account the input VAT. A counterparty working with VAT is likely to refuse to work with a simplifier, unless their VAT costs are offset by a lower price for your goods or services.

General information about the USN 2019

If you consider the simplified system beneficial and convenient for yourself, we suggest that you familiarize yourself with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. We will begin our acquaintance with the simplified tax system with the one who can still apply this taxation system.

Can apply simplified tax system in 2019

Taxpayers on the simplified tax system can be organizations (legal entities) and individual entrepreneurs ( individuals), unless they are subject to a number of restrictions as listed below.

An additional restriction applies to an already operating organization that can switch to a simplified regime if, following the results of 9 months of the year in which it submits a notification of the transition to the simplified tax system, its sales income and non-operating income did not exceed 112.5 million rubles. These restrictions do not apply to individual entrepreneurs.

• banks, pawnshops, investment funds, insurers, private pension funds, professional members securities market, microfinance organizations;
• organizations with branches;
• state and budgetary institutions;
• organizations conducting and organizing gambling;
• foreign organizations;
• organizations that are parties to production sharing agreements;
• organizations in which the share of participation of other organizations is more than 25%, (except for non-profit organizations, budget scientific and educational institutions and those in which authorized capital consists entirely of contributions from public organizations of the disabled);
• organizations, residual value OS in which more than 150 million rubles.

Cannot apply simplified tax system in 2019

Organizations and individual entrepreneurs cannot apply the simplified tax system:

• producing excisable goods (alcohol and tobacco products, cars, gasoline, diesel fuel, etc.);
• extracting and selling minerals, except for common ones, such as sand, clay, peat, crushed stone, building stone;
• switched to a single agricultural tax;
• having more than 100 employees;
• who did not report the transition to the simplified tax system within the time and in the manner prescribed by law.

The USN also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of lawyer formations.

To avoid a situation in which you will not be able to apply the simplified tax system, we recommend that you carefully consider the choice of OKVED codes for individual entrepreneurs or LLCs. If any of the selected codes correspond to the activity above, then report it to USN tax won't allow. For those who doubt their choice, we can offer a free selection of OKVED codes.

Object of taxation on the simplified tax system

A distinctive feature of the simplified tax system is the possibility for the taxpayer to voluntarily choose the object of taxation between “Income” and “Income reduced by the amount of expenses” (which is often called “Income minus expenses”).

The taxpayer can make his choice between the objects of taxation "Income" or "Income minus expenses" annually, having previously notified in tax office until December 31 on the intention to change the object from the new year.

Note: The only restriction on the possibility of such a choice applies to taxpayers - participants in a simple partnership agreement (or on joint activity), as well as an agreement on trust management of property. The object of taxation on the simplified tax system for them can only be “Income minus expenses”.

Tax base on the simplified tax system

For the object of taxation "Income", the tax base is the monetary value of income, and for the object "Income minus expenses", the tax base is the monetary value of income reduced by the amount of expenses.

Articles 346.15 to 346.17 of the Tax Code of the Russian Federation indicate the procedure for determining and recognizing income and expenses under this regime. The following are recognized as income on the simplified tax system:

• sales revenue, i.e. proceeds from the sale of goods, works and services own production and acquired earlier, and proceeds from the sale of property rights;
• non-operating income specified in Art. 250 of the Tax Code of the Russian Federation, such as property received free of charge, income in the form of interest under loan, credit, bank account agreements, securities, positive exchange rate and sum difference, etc.

Expenses recognized on the simplified system are given in Art. 346.16 of the Tax Code of the Russian Federation.

Tax rates for the simplified tax system

Tax rate for version of the simplified tax system Income in the general case is equal to 6%. For example, if you received income in the amount of 100 thousand rubles, then the amount of tax will be only 6 thousand rubles. In 2016, the regions received the right to reduce the tax rate on the STS Income to 1%, but not all of them use this right.

The usual rate for the STS option "Income minus expenses" is 15%, but the regional laws of the subjects of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities. You can find out what rate is valid in your region at the tax office at the place of registration.

For the first time registered IP on the simplified tax system can receive, i.e. the right to work at a zero tax rate if a corresponding law is passed in their region.

Which object to choose: STS Income or STS Income minus expenses?

There is a fairly conditional formula that allows you to show at what level of expenses the amount of tax on the simplified tax system Income will be equal to the amount of tax on the simplified tax system Income minus expenses:

Income*6% = (Income - Expenses)*15%

In accordance with this formula, the STS tax amounts will be equal when expenses amount to 60% of income. Further, the greater the costs, the less the tax payable, i.e. with equal incomes, the STS option Income minus expenses will be more profitable. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.

1. Recognition and accounting of expenses for calculating the tax base for the simplified tax system Income minus expenses:

USN Expenses Income minus expenses must be properly documented. Unacknowledged expenses will not be taken into account when calculating the tax base. To confirm each expense, you must have a document confirming its payment (such as a receipt, account statement, payment order, cash receipt) and a document confirming the transfer of goods or the provision of services and the performance of work, i.e. waybill for the transfer of goods or an act for services and works;

Closed list of expenses. Not all expenses, even properly executed and economically justified, can be taken into account. A strictly limited list of expenses recognized for the simplified tax system Income minus expenses is given in Art. 346.16 of the Tax Code of the Russian Federation.

Special procedure for recognition of certain types of expenses. So, in order to take into account the costs of purchasing goods intended for further sale on the USN Income minus expenses, it is necessary not only to document the payment for these goods to the supplier, but also to sell them to your buyer (Article 346.17 of the Tax Code of the Russian Federation).

Important point- under the implementation is understood not the actual payment for the goods by your buyer, but only the transfer of the goods to his property. This issue was considered in the Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated 29.06. 2010, according to which "... from tax legislation it does not follow that the condition for including the cost of purchased and sold goods in expenses is their payment by the buyer. Thus, in order to offset the expenses for the purchase of goods intended for further sale, the simplifier must pay for these goods, credit them and sell them, i.e. hand over to the buyer. The fact that the buyer paid for this product when calculating the tax base for the simplified tax system Income minus expenses will not matter.

Another one a difficult situation possible if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer the money to the supplier. Suppose a trading and intermediary firm on the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be paid to the supplier. If for some reason the supplier did not have time to pay in reporting quarter, then according to its results you have to pay advance payment, based on the income received in 10 million rubles, i.е. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the STS payer, who works with the buyer's money. In the future, after proper registration, these costs will be taken into account when calculating the single tax for the year, but the need to pay such amounts immediately can be an unpleasant surprise.

2. Opportunity to reduce the single tax on the simplified tax system Income from paid insurance premiums. It has already been said above that in this regime it is possible to reduce the single tax itself, and USN mode Income minus expenses insurance premiums can be taken into account when calculating the tax base.

✐Example ▼

3. Reduction of the regional tax rate for the STS Income minus expenses from 15% to 5%.

If your region adopted a law establishing a differentiated tax rate for taxpayers applying the STS in 2019, then this will be a plus in favor of the STS Income minus expenses option, and then the level of expenses can be even less than 60%.

✐Example ▼

The procedure for the transition to the simplified tax system

Newly registered entities entrepreneurial activity(IP, LLC) can switch to the simplified tax system by submitting a notification no later than 30 days from the date of state registration. Such a notification can also be submitted to the tax office immediately along with documents for registering an LLC or registering an individual entrepreneur. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.

If, according to the results of the reporting (tax) period in 2019, the taxpayer's income on the simplified tax system exceeded 150 million rubles, then he loses the right to use the simplified system from the beginning of the quarter in which the excess was allowed.

In our service, you can prepare a notification about the transition to the simplified tax system for free (relevant for 2019):

Already operating legal entities and individual entrepreneurs can switch to the simplified tax system only from the beginning of the new calendar year, for which a notification must be submitted no later than December 31 of the current year (the notification forms are similar to those indicated above). As for UTII payers who have stopped conducting a certain type of activity on the imputation, they can apply for the simplified tax system and within a year. The right to such a transition is given by paragraph 2 of clause 2 of Article 346.13 of the Tax Code of the Russian Federation.

Single tax for the simplified tax system 2019

Let's figure out how taxpayers should calculate and pay tax on the simplified tax system in 2019. The tax paid by the simplistic people is called the single tax. The single tax replaces for enterprises the payment of income tax, property tax, etc. Of course, this rule is not without exceptions:

• VAT must be paid to simplistic people when importing goods into the Russian Federation;
• Enterprises on the simplified tax system must also pay property tax if this property, according to the law, will be valued at cadastral value. In particular, starting from 2014, such a tax must be paid by enterprises that own retail and office space, but so far only in those regions where relevant laws have been adopted.

For individual entrepreneurs, a single tax replaces personal income tax from business activities, VAT (except for VAT when imported into the territory of the Russian Federation) and property tax. Individual entrepreneurs can receive exemption from paying tax on property used in entrepreneurial activities if they apply with a corresponding application to their tax office.

Tax and reporting periods on the simplified tax system

As we have already figured out above, the calculation of the single tax differs for the STS Income and STS Income minus expenses with its rate and tax base, but they are the same for them.

The tax period for calculating the tax on the simplified tax system is a calendar year, although this can only be said conditionally. The obligation to pay tax in installments or advance payments arises at the end of each reporting period, which is a quarter, six months and nine months of a calendar year.

The deadlines for the payment of advance payments for a single tax are as follows:

• according to the results of the first quarter - April 25;
• at the end of the half year - July 25;
• following the results of nine months - October 25.

The single tax itself is calculated at the end of the year, taking into account all advance payments already made quarterly. Deadline for tax payment on the simplified tax system at the end of 2019:

• until March 31, 2020 for organizations;
• until April 30, 2020 for individual entrepreneurs.

For violation of the terms of payment of advance payments for each day of delay, a fine is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. If the single tax itself is not transferred at the end of the year, then in addition to the penalty fee, a fine of 20% of the unpaid tax amount will be imposed.

Calculation of advance payments and single tax on the simplified tax system

The single tax is calculated on an accrual basis, i.e. cumulative total since the beginning of the year. When calculating the advance payment based on the results of the first quarter, it is necessary to multiply the calculated tax base by the tax rate, and pay this amount before April 25.

Considering the advance payment based on the results of the six months, it is necessary to multiply the tax base received based on the results of 6 months (January-June) by the tax rate, and subtract the already paid advance payment for the first quarter from this amount. The rest must be transferred to the budget by July 25.

The calculation of the advance payment for nine months is similar: the tax base, calculated for 9 months from the beginning of the year (January-September), is multiplied by the tax rate and the amount received is reduced by advances already paid for the previous three and six months. The remaining amount must be paid by October 25th.

At the end of the year, we calculate a single tax - we multiply the tax base for the entire year by the tax rate, subtract all three advance payments from the resulting amount and pay the difference by March 31 (for organizations) or April 30 (for individual entrepreneurs).

Calculation of tax for the simplified tax system Income 6%

The peculiarity of the calculation of advance payments and the single tax on the simplified taxation system Income is the ability to reduce the calculated payments by the amount of insurance premiums transferred in the reporting quarter. Enterprises and individual entrepreneurs with employees can reduce tax payments up to 50%, but only within the limits of contributions. Individual entrepreneurs without employees can reduce the tax on the entire amount of contributions, without a limit of 50%.

✐Example ▼

IP Alexandrov on the simplified tax system Income, having no employees, received income in the 1st quarter of 150,000 rubles. and paid insurance premiums for himself in the amount of 9,000 rubles in March. Advance payment in 1 sq. will be equal to: (150,000 * 6%) = 9,000 rubles, but it can be reduced by the amount of contributions paid. That is, in this case, the advance payment is reduced to zero, so it is not necessary to pay it.

In the second quarter, an income of 220,000 rubles was received, total for the half year, i.e. from January to June, the total amount of income was 370,000 rubles. In the second quarter, the entrepreneur also paid insurance premiums in the amount of 9,000 rubles. When calculating the advance payment for half a year, it must be reduced by the contributions paid in the first and second quarters. Let's calculate the advance payment for the six months: (370,000 * 6%) - 9,000 - 9,000 = 4,200 rubles. The payment was made on time.

The entrepreneur's income for the third quarter amounted to 179,000 rubles, and he paid 10,000 rubles in insurance premiums in the third quarter. When calculating the advance payment for nine months, we first calculate all the income received since the beginning of the year: (150,000 + 220,000 + 179,000 = 549,000 rubles) and multiply it by 6%.

We will reduce the amount received, equal to 32,940 rubles, by all paid insurance premiums (9,000 + 9,000 + 10,000 = 28,000 rubles) and by the advance payments transferred following the results of the second quarters (4,200rubles). In total, the amount of the advance payment following the results of nine months will be: (32,940 - 28,000 - 4,200 = 740 rubles).

Until the end of the year, IP Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he paid the remaining amount of insurance premiums in the amount of 13,158 rubles*.

*Note: according to the rules for calculating insurance premiums in force in 2019, IP contributions for themselves amount to 36,238 rubles. plus 1% of income exceeding 300 thousand rubles. (792,000 - 300,000 = 492,000 * 1% = 4920 rubles). At the same time, 1% of income can be paid at the end of the year, until July 1, 2020. In our example, an individual entrepreneur paid the entire amount of contributions to current year to be able to reduce the single tax at the end of 2019.

We calculate the annual single tax of the simplified tax system: 792,000 * 6% = 47,520 rubles, but during the year advance payments were made (4,200 + 740 = 4,940 rubles) and insurance premiums (9,000 + 9,000 + 10,000 + 13 158 = 41,158 rubles).

The amount of the single tax at the end of the year will be: (47,520 - 4,940 - 41,158 = 1,422 rubles), that is, the single tax was almost completely reduced due to insurance premiums paid for themselves.

Calculation of tax for the simplified tax system Income minus expenses 15%

The procedure for calculating advance payments and tax under the simplified tax system Income minus expenses is similar to the previous example, with the difference that income can be reduced by expenses incurred and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in the total amount of expenses, so there is no point in focusing on them.

✐Example  ▼

We will quarterly enter the income and expenses of the company Vesna LLC, operating on the simplified tax system Income minus expenses, into the table:

Advance payment based on the results of the 1st quarter: (1,000,000 - 800,000) * 15% = 200,000 * 15% = 30,000 rubles. The payment was made on time.

Let's calculate the advance payment for the six months: cumulative income (1,000,000 + 1,200,000) minus cumulative expenses (800,000 +900,000) = 500,000 * 15% = 75,000 rubles minus 30,000 rubles. (advance payment paid for the first quarter) = 45,000 rubles, which were paid before July 25.

The advance payment for 9 months will be: cumulative income (1,000,000 + 1,200,000 + 1,100,000) minus cumulative expenses (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Subtract from this amount the paid advance payments for the first and second quarter (30,000 + 45,000) and get an advance payment for the results of 9 months equal to 39,000 rubles.

To calculate the single tax at the end of the year, we summarize all income and expenses:

income: (1,000,000 + 1,200,000 + 1,100,000 + 1,400,000) = 4,700,000 rubles

expenses: (800,000 +900,000 + 840,000 + 1,000,000) = 3,540,000 rubles.

We consider the tax base: 4,700,000 - 3,540,000 = 1,160,000 rubles and multiply by the tax rate of 15% = 174 thousand rubles. We subtract from this figure the paid advance payments (30,000 + 45,000 + 39,000 = 114,000), the remaining amount of 60 thousand rubles will be the amount of a single tax payable at the end of the year.

For taxpayers on the simplified tax system Income minus expenses, there is still an obligation to calculate minimum tax at a rate of 1% of the amount of income received. It is calculated only at the end of the year and is paid only in the case when the tax accrued in the usual manner is less than the minimum or is completely absent (upon receiving a loss).

In our example, the minimum tax could be 47 thousand rubles, but Vesna LLC paid in total a single tax in the amount of 174 thousand rubles, which exceeds this amount. If the single tax for the year, calculated by the above method, turned out to be less than 47 thousand rubles, then there would be an obligation to pay the minimum tax.

Individual entrepreneurs who apply the simplified taxation system (STS) are exempt from paying value added tax (VAT). That is, VAT is not paid under the simplified tax system, with the exception of taxes when goods are imported through customs into the territory of the Russian Federation.

It should be noted that today the situation with VAT is ambiguous, due to the fact that in Chapter 26.2 of the Tax Code of the Russian Federation there is no clear explanation as to in which case the VAT amount is indicated in a separate line (in expenses), and in which case - in the amount of purchased asset.

In our publication today, we will tell you what to do if an entrepreneur is billed with VAT on the simplified tax system, how an entrepreneur should take into account VAT and other relevant issues.

Individual entrepreneurs on the simplified tax system are not exempted from the duties of a tax agent for paying VAT. In addition, when an individual entrepreneur issues invoices for goods (works, services) on the simplified tax system, VAT is payable. Individual entrepreneurs on a simplified taxation system, who work according to agency agreements(contracts of commission and commission), VAT is taken into account according to special rules.

Due to the fact that individual entrepreneurs on the simplified tax system are not VAT payers, they cannot calculate this tax according to general rules. How an individual entrepreneur to take into account value added tax, we will consider further.

If an individual entrepreneur on the simplified tax system joins a simple (investment) partnership or when concluding concession agreements for trust management of property, the trustee (concessionaire) becomes a VAT payer. Entry into legal relations of this kind is possible only for those entrepreneurs on the simplified tax system who have the object of taxation "income minus expenses".

An individual entrepreneur on the simplified tax system has the right to change the object of taxation once a year from January 01 to December 31 (reporting period), informing the tax office about this in advance.

If an individual entrepreneur on the simplified tax system is at the same time a managing partner, she must necessarily keep separate records - tax and accounting (for joint and for her own activities). As a result of joint activities for individual entrepreneurs on a simplified system input VAT is not formed.

Individual entrepreneurs and organizations that apply the simplified tax system and at the same time carry out activities under agency agreements (commission agreements, etc.) are not VAT payers. Since 2014, they are required to keep records of incoming and outgoing invoices.

When an individual entrepreneur on the simplified tax system acts as a tax agent

The Tax Code of the Russian Federation provides a list of operations, according to which individual entrepreneurs on the simplified tax system act as tax agents. Namely:

1. Purchase of goods from non-residents on the territory of the Russian Federation.
2. Acquisition state property(which is not assigned to other organizations).
3. Lease of federal (state) property.
4. Sale of goods (works, services) as an intermediary of a non-resident when participating in settlement transactions.

In accordance with general rule, VAT upon purchase intangible assets(fixed assets) is taken into account in their composition and is not allocated as a separate line in the Book of Income and Expenses (KUDiR). When goods (works, services) are purchased, VAT is charged as a separate line.

Who is required to submit a VAT return?

Since 2014, the VAT declaration under the simplified tax system in without fail provide:

1. Individual entrepreneurs on the simplified tax system who issue an invoice with a dedicated VAT;
2. Tax agents who act in the interests of third parties (for example, commission, agency agreements, instructions);
3. Tax agents who are not VAT payers.
4. Sellers of confiscated property.
5. Tenants of the state or municipal property. Exceptions are cases when the landlord is a state institution.
6. Buyers of state or municipal property
7. Buyers from foreign contractors of goods, works or services. The exception is:

• medical products and materials intended for the manufacture of immunobiological preparations, the list of which is approved by the Government of the Russian Federation;
• technical means intended for the prevention of disability, for the rehabilitation of the disabled.

The deadline for submitting a VAT return is no later than the 25th day of the month following the reporting quarter. Thus, in 2019, the VAT return must be submitted no later than:

• for the 4th quarter of 2018 until 01/25/2019;
• for the 1st quarter of 2019 until 04/25/2019;
• for the 2nd quarter of 2019 until 07/25/2019;
• for the 3rd quarter of 2019 until 25.10.2019.

Changes in VAT accounting under the simplified tax system in recent years

In 2017-2018, there were changes in VAT accounting for individual entrepreneurs applying the simplified taxation system, namely:

1. Individual entrepreneurs on the simplified tax system must now include in the declaration the information contained in the issued invoice.
2. Tax agents (according to intermediary operations) are now required to include in the declaration all the facts of financial and economic activities (for which the register of invoices for intermediary activities is filled out).
3. Individual entrepreneurs who apply the simplified taxation system and act as intermediaries, if they receive invoices, are obliged to submit an invoice log (in relation to intermediary activities) to the tax inspectorate no later than the 20th day of the month following the reporting one.

Please note that all of the above documents in 2018 must be submitted to the tax office via telecommunication channels.

Recall that if an individual entrepreneur is not a tax agent, he does not work according to mediation agreements and is not included in the above associations of partnerships, then the innovations in VAT in 2019 in this case will not affect it.

Changes in VAT rates in 2019

The main change in VAT in 2019 occurred in connection with the adoption federal law dated 03.08.2018 No. 303-FZ. The entry into force of this Law from 01.01.2019 means an increase in VAT rates: the main VAT tax rate - from 18% to 20%, and settlement rates - from 18/118 to 20/120 and from 15.25 to 16.67%.

The change in the VAT tax rate in 2019 did not affect all groups of goods and services. We indicate the changes that have occurred in the table:

The material has been edited in accordance with changes in the legislation of the Russian Federation on February 22, 2019

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One of the things that attract organizations that have decided to switch to a simplified taxation system is the opportunity not to pay VAT. Is this really so, what does the legislation say about it, what are the payment rules this fee when renting state property by companies that have chosen the simplified taxation system, whether the fee is paid under the simplified regime when purchasing state property, what changes were made on these issues in 2018 - you can find out by reading this article.

Does VAT apply under the USN?

As the content of paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation says, individual entrepreneurs and companies that have chosen a simplified tax regime are not payers of the said fee. However, this rule has some exceptions, when you still have to pay to the state treasury.

According to the provisions of the key fiscal legislative act countries, pay the specified fee under the simplified regime for companies and individual entrepreneurs:

• when importing goods into Russian territory when the fee is paid at the customs border;
• in the implementation of transactions under certain types of agreements, for example, in a simple partnership;
• simplistic people become tax agents for this payment if they acted as intermediaries in any transaction;
• fiscal agency for VAT when it comes to rent or purchase of municipal property from foreign company operating on the territory of the Russian Federation;
• upon presentation of an invoice, which separately indicates the debt to tax authorities, with simplified or other special regimes taxation.

If we talk about the last possible option for paying VAT, then here we are talking about a situation where enterprises that have chosen the simplified tax system, at the request of their counterparties, issue invoices, indicating the amount of debt to the budget in a separate line. However, often the leaders of these organizations do not realize that under these circumstances they undertake the obligation to pay the designated fee to the state.

Regulatory regulation

As noted above, the key regulatory legal act regulating the issue of paying this fee under the simplified regime is Article 346.11 of the Tax Code of the Russian Federation.

In addition, the issue of paying taxes on the state budget when simplistic people carry out transactions under simple partnership agreements or trust management, is regulated by the provisions of Article 174.1 of the country's main document regulating relations between taxpayers and the state.

In general, exceptions when companies operating on a simplified tax system acquire the status of a VAT payer are indicated in article 161 of the Tax Code of the Russian Federation.

VAT under the simplified tax system in case of lease of state property

According to the requirements of paragraph 3 of Article 161 of the Tax Code of the Russian Federation, individual entrepreneurs and companies operating on a simplified tax system are recognized as VAT payers. IN this case taking into account the terms of the signed agreement, the following should be highlighted: possible options tax arrears calculation:

• the property agreement providing for the lease clearly stipulates the amount of tax. In such a situation, the simplified person is transferred the indicated amount to the income of the state treasury, and the lessor receives a fee for services minus the specified amount;
• the contract does not specify the amount of debt to the fiscal services. Then: under the terms of the contract, the tenant fulfills obligations to the fiscal services on his own. The tax rate is 18%. The lessor in this case receives the entire amount stipulated by the terms of the contract; the contract may indicate that the amount of obligations to the budget is part of the rental price. In this situation, municipal authorities receive the agreed fee, excluding VAT, and the amount of obligations is transferred to the account of the fiscal service.

Taxpayers who have chosen the simplified regime, in the case of renting public property, are required to issue an invoice indicating the amount of payment, including tax, and the document itself must be registered in the sales book.

Payment of VAT in the event of the acquisition of state property by simplistic

Taking into account the provisions of paragraph 3 of Article 161 of the Tax Code of the Russian Federation, it should be said that when selling state property the tax base is the amount of income received from the sale, in which VAT is taken into account. In this situation, the taxpayer is not the selling party, but the acquirer of the property.

However, the payment of VAT can be avoided if the conditions for the purchase of state property are met, stipulated by Article 3 of the Federal Law No. real estate owned by the state”, including:

• being on lease from an organization on the STS of public property for at least two years;
• the simplifier has no obligation to pay rent and other related payments;
• the rented premises are not indicated in the approved list of properties that are oriented to renting and are free from claims from third parties;
• at the time of signing the lease agreement - the organization on the simplified tax system is registered as a small business entity.

Innovations in 2018

There are no radical changes regarding the payment of VAT by organizations that have chosen the simplified system in 2018. However, simplistic people should not forget that:

• you can sign a written agreement with counterparties not to issue invoices to them;
• organizations that have chosen the simplified regime must show in the submitted declarations the data reflected in the submitted invoices;
• authorized organizations that have chosen the simplified regime and are not recognized as payers of value added tax, upon receipt or upon presentation of invoices, must submit to the fiscal service a register of the indicated accounting documents by the 20th day of the month following the reporting month.

Conclusion

Thus, simplistic people are not recognized as VAT payers, except for the cases discussed above. Under the circumstances, such organizations and individual entrepreneurs are obliged to carefully monitor incoming documents and fulfill their obligations to the budget in the event of any.

Companies do not pay VAT under the simplified tax system. But still there are cases when VAT must be transferred to the budget. Let's take a look at them in this article.

Do they pay VAT under the simplified taxation system

The answer to this question is provided by Art. 346.11 of the Tax Code of the Russian Federation, according to the norms of which firms operating on the simplified tax system are not recognized as VAT payers, with the exception of cases relating to:

• import of goods into the Russian Federation;
• the tax referred to in art. 174.1 of the Tax Code of the Russian Federation (operations under simple partnership and trust management agreements).

In addition, VAT under the simplified tax system must be paid to the “simplifiers” - tax agents. They will have to do the same when they issue invoices to their partners, in which VAT is allocated. Situations in which "simplifiers" are considered tax agents are given in Art. 161 of the Tax Code of the Russian Federation: transactions of sale, purchase and lease of state property, acquisition of goods, works, services in Russia from foreign counterparties not registered with the Russian tax authorities.

USN and VAT: purchase from a foreign person in the territory of the Russian Federation

The “simplistic” firm entered into an agreement with a foreign manufacturer for the purchase of materials, while the sale of materials is carried out on the territory of the Russian Federation. What will happen to VAT in this case? It depends on whether the "foreigner" has a permanent establishment in the Russian Federation. VAT under the simplified tax system, a Russian company should pay only if there is no such representation. In this case, the Russian buyer is a tax agent who, in accordance with paragraphs. 1 and 2 Art. 161 of the Tax Code of the Russian Federation, is obliged to withhold VAT from the foreign counterparty and pay it to the budget.

Example

A Russian company on the simplified tax system entered into a contract with a foreign seller that does not have a permanent representative office in Russia for 11,800 US dollars, including VAT. The contract is executed on the territory of the Russian Federation. In this case Russian company it is necessary to withhold VAT from the "foreigner" under the simplified tax system in the amount of $ 1,800 and transfer it to the budget, and pay the remaining $ 10,000 for purchases.

Let's summarize: the "simplifier" is obliged to pay VAT if the place of transaction is the Russian Federation and foreign sellers do not have an independent opportunity to pay VAT due to the fact that they do not have a permanent representative office in the Russian Federation.

VAT when working on the simplified tax system: is there a tax when renting state property

In the case of renting state property, in accordance with paragraph 3 of Art. 161 of the Tax Code of the Russian Federation, the tenant will have to pay VAT under the simplified tax system. In this case, the tax base will correspond to the amount of rent with VAT. Moreover, the need to pay tax does not depend on whether the payment is indicated in the contract with the lessor with or without VAT: if the price is indicated without VAT, the "simplified" will need to charge tax in excess of it and pay it to the budget.

Simplified VAT on the purchase of state property

When selling state property, the tax base, in accordance with paragraph 3 of Art. 161 of the Tax Code of the Russian Federation, corresponds to the amount of income from the sale, including VAT. At the same time, it is not the seller of state property that must pay the tax, but its buyer, who is recognized as a tax agent. It is he (in this case, the “simplistic” buyer) who is obliged to calculate VAT under the simplified tax system, withhold it from income payable, and transfer it to the budget.

However, sub. 12 p. 2 art. 146 of the Tax Code provides an opportunity for a “simplified” buyer not to withhold VAT from the income of the seller of state property, if the conditions for the redemption of state and municipal property established by Art. 3 of the Law of the Russian Federation “On the peculiarities of the alienation of state-owned immovable property ...” dated July 22, 2008 No. 159-FZ:

1. As of 07/01/2015, the property rented by the simplified person has already been rented by him for at least 2 years.
2. Debt under rent and other related payments (fines, penalties) he does not have.
3. Real estate is not included in the approved list of property intended for rent and free from the rights of third parties.
4. On the day of the conclusion of the buyout agreement, the simplistic is listed in the register of small and medium-sized businesses.

True, the buyout procedure was valid only until 07/01/2018 (clause 3, article 10 of Law No. 159-FZ as amended on 06/29/2015).

Issuing an invoice with VAT instead of a document without VAT

There are cases when a “simplifier”, at the request of the buyer, issues an invoice in which he indicates VAT, although he is exempt from it. By doing this, he does himself a disservice: as a result, he will not only have to pay the VAT allocated in the invoice, but also submit a VAT return under the simplified tax system.

3. Intermediaries who are not tax agents working on the simplified tax system, upon receipt or issuance of invoices, are obliged to send the register of invoices to the Federal Tax Service by the 20th day of the month following the reporting one.

For more information about the accounting journal, see our material « Invoice accounting journal: who will need it » .

Results

An organization or an individual entrepreneur on the simplified tax system is not a VAT taxpayer, with the exception of the implementation of operations for the import of goods and trust management. However, simplists can act as tax agents, fulfilling the obligation to withhold VAT from taxpayers when carrying out the operations specified in Art. 161 of the Tax Code of the Russian Federation, paying it to the budget. Also, the obligation to pay VAT arises for the “simplifiers” when issuing invoices with the allocated tax amount.

A weighty argument in which many companies and entrepreneurs choose "simplification" is the exemption from VAT and the difficulties associated with its calculation and payment. However, there are a number of points to keep in mind. Consider the main points of VAT accounting under the simplified tax system, which should be borne in mind by all "simplifiers".

Features of the transition to the simplified tax system without VAT

Each enterprise is obliged to pay a certain percentage of the funds received from its activities to the state budget. But the authorities have been actively promoting entrepreneurship for more than 10 years. As part of this, a special system of taxation, simplified, was developed. Its abbreviation is USN.

The simplified tax system greatly facilitates the work of small and medium businesses, reduces the number of tax obligations enterprises and simplifies bookkeeping and tax reports. "Simplifiers" are exempt from VAT transfer on the basis of clauses 2 and 3 of Article 346.11 of the Tax Code. In addition, under the simplified tax system, individual entrepreneurs are not required to pay taxes on property and personal income in favor of the state:

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Any medium and small business can switch to such a taxation system. To do this, you need to submit an application to government bodies. But the easiest way will be to start working with the simplified tax system immediately after registration legal entity and opening a business.

Special requirements are provided for organizations that can use the simplified taxation system. Among them are the following:

1. The total number of workers in the organization should not exceed one hundred people.
2. The amount of income received in the course of entrepreneurial activity for one calendar year should not exceed 60 million rubles.
3. The total value of fixed assets used in the work of the organization should not exceed one hundred million rubles.

In case of violation of one of the requirements listed above, the enterprise is obliged to switch to the general taxation system. Payment of simplified tax system in this case, it is not possible.

There are several rates that are regulated by Article 346 of the Tax Code of the Russian Federation:

• The first rate is 6%. It is valid only if the object of paying taxes in favor of the state is income.
• The second rate is 15%. It is valid if the main object of payments is income, but when calculating them, expenses (production costs) were deducted.

If an organization issues an invoice with VAT on the simplified tax system - what does it threaten

The simplified taxation system is designed in such a way as to save small and medium-sized businesses from paying value added tax. This is confirmed by paragraphs 2 and 3 of Article 346.11 of the Tax Code of the Russian Federation. But there are a number of exceptions to this as well. Among them are:

1. Value added tax on imported goods.
2. Value added tax when implementing operations regulated by a joint activity agreement.
3. Value added tax when carrying out operations related to concession agreements implemented in the territory of the state.
4. Value added tax when carrying out operations closely related to the trust management of various types of property.

But sometimes payers, when compiling invoices, themselves allocate value added tax in them. In this case, the entrepreneur is obliged to pay VAT in the specified amount to the state. This is regulated by paragraph 5 of Article 173 of the Tax Code of the Russian Federation.

If the taxpayer made such a mistake and he had to transfer a certain percentage to the state budget, then he is obliged to notify the local tax office about this. The entrepreneur must draw up a declaration indicating the value added tax for the period of time when he prepared the invoices.

VAT upon transition to the simplified tax system

The transition to a simplified system of taxation from the general one has a lot of advantages. The taxpayer will get rid of the need to pay VAT, maintain special documentation, submit declarations, etc.

But on the other hand, when common system taxation entrepreneur enjoyed the possibility of deduction. When switching to the simplified tax system, he is obliged to restore the value added tax.

What is the exact rate to perform this operation? tax code does not give a clear and unambiguous answer to this question. But by default, in most cases, the rate that was in effect when acquiring property and working on the OSNO is used. The most commonly used rate is 18% of the total revenue of the enterprise.

All data on the restored value added taxes, according to the instructions of the Ministry of Finance, should be entered in the company's sales book. In it, it is also necessary to indicate and, if possible, attach a copy of the document on the basis of which the main VAT deduction was made.