Features of applying the new VAT rate and filling out a VAT return

When an enterprise becomes a tax agent

A company or individual entrepreneur acquires the status of a VAT agent if (Article 161 of the Tax Code of the Russian Federation):

• Buys goods/services in Russia from foreign companies that are not registered with the Federal Tax Service of the Russian Federation;
• Acts as an agent (intermediary) and participates in settlements when selling goods of foreign companies on the territory of our country that are not taken into account by the Federal Tax Service of the Russian Federation;
• Leases property from government agencies and municipalities;
• Acquires state property from state and municipal bodies that does not belong to them;
• Buys (except for those exempt from VAT) raw hides, waste paper, scrap ferrous/non-ferrous metals;
• Sells confiscated goods in the Russian Federation, as well as property sold under court decisions (except for situations where the debtor is declared bankrupt), treasures, valuables inherited by the state;
• Buys a vessel that is not named in the international registry of Russia within 45 days from the date of transfer of ownership;
• Provides rolling stock and containers for operation under mediation agreements (except for international transportation of exported goods), if the points of departure/destination are located in the Russian Federation.

Is it possible not to pay VAT when selling scrap metal?

From January 1, 2021, the practice of collecting VAT on the sale of scrap non-ferrous and ferrous metals, secondary aluminum and its alloys will be reintroduced into Russian tax legislation.

The practice of levying VAT on the sale of scrap and waste of non-ferrous and ferrous metals, secondary aluminum and its alloys is being reintroduced into Russian tax legislation. For these purposes, subparagraph 25 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation, which exempted these transactions from VAT, was abolished.

The new provisions were approved by Federal Law No. 335-FZ of November 27, 2017 (hereinafter referred to as the Law) and will come into force on January 1, 2021.

It is worth saying that the new Law has brought a lot of turmoil to the ranks of businessmen, and the introduction of VAT on scrap is even called one of the most significant changes in the legislation of the Russian Federation in recent times.

Who is partially exempt from paying VAT?

Using special tax regimes, companies and individual entrepreneurs are exempt from VAT, but not to the fullest extent. In particular, if VAT is highlighted as a separate line in the issued invoice, you will have to pay the tax to the budget in compliance with the provisions of Art. 175 of the Tax Code of the Russian Federation. If the tax is not highlighted in the invoice, then you do not need to pay it.

These obligations are also valid for companies that do not apply special regimes, but are exempt from paying VAT in accordance with Chapter 21 of the Tax Code of the Russian Federation.

It is worth noting that there is a heated discussion of the new Law online; many of the largest market participants do not agree with the innovations. Be that as it may, the Law has been adopted and comes into force on January 1, 2021.

Responsibilities of a tax agent

Simply, we can say that the VAT agent is obliged to transfer the tax to the budget instead of a counterparty who cannot carry out such an operation himself, including:

• for a foreigner who is not registered with the Federal Tax Service;
• for the government body that is the lessor of the property;
• for a government agency that is the seller of state or municipal assets.

An agent is required to pay tax when carrying out any of the listed operations, regardless of whether he himself is a VAT payer or applies one of the existing special regimes. VAT payers are tax agents who withheld and paid tax to the budget when purchasing from a foreign counterparty, renting or purchasing state property from government authorities, have the right to accept it as a deduction in the future. Enterprises that use special regimes and are exempt from paying tax will not be able to reimburse the transferred VAT.

The calculated VAT must be paid to the Federal Tax Service at the agent’s location. The tax amount can be divided into 3 parts and each third can be transferred by the 25th day of each of the 3 months following the quarter in which VAT was withheld upon completion of the transaction, for example, transfer of payment for supplies/rent.

An exception is the payment of tax when purchasing work/services from a foreign company. In this situation, VAT must be paid simultaneously with the transfer of funds to the seller. For transactions carried out in which the company acts as the NA, it is necessary to prepare a declaration and submit it to the Federal Tax Service.

Scrap metal is an “experimental” product.

Let us recall that on January 1, 2018, an experiment began that involved the calculation and payment of tax when selling certain types of goods not by sellers, but by buyers - tax agents. This follows from paragraph 8 of Art. 161 and clause 3.1 of Art. 166 Tax Code of the Russian Federation. These products included:

1. scrap and waste of ferrous and non-ferrous metals;
2. secondary aluminum and its alloys.

Until this date, the sale of scrap and waste of ferrous and non-ferrous metals was not subject to VAT due to paragraphs. 25 clause 2 art. 149 of the Tax Code of the Russian Federation. Today, this norm has lost force, thereby the sale of the specified product (with the addition of secondary aluminum and its alloys) has been reintroduced into taxable circulation.

Tax agent VAT return

To transmit information about the amounts of accrued and paid VAT, use a standard declaration form, the form of which is approved. by order of the Federal Tax Service No. ММВ-7-3/ [email protected] dated 10/29/2014 (as amended on 12/28/2018). It also shows how to fill out the form. Agents submit the declaration no later than the 25th day after the end of the reporting quarter. Only agents who do not pay VAT and persons exempt from taxpayer duties can submit a report on paper; for others, the electronic form is required (clause 5 of Article 174 of the Tax Code of the Russian Federation). For example, a tax agent’s VAT return can be submitted in paper form to the simplified tax system.

The preparation of a VAT return for those who acted only as a tax agent during the reporting period is simplified as much as possible. Only the title and the 2nd section are required to be filled in, the data in which is formed depending on the nature of the transactions being carried out and separately for each counterparty. The report may have several sections No. 2, equal to the number of partners with whom the company interacted in the reporting quarter as a tax agent. Section 1 is included in the declaration, but the agent puts dashes in it. The remaining sections are completed if the relevant information is available.

For your information! If several transactions have been carried out with one counterparty under different agreements, then there is no need to provide detailed information on each of them. One section No. 2 is formed for one partner, regardless of the number of contracts signed with him.

Filling out a VAT return with a tax agent 2021

Form section 2 of the declaration, including the following information in the report:

Indicators are reflected on lines 080-100 by agents who sell confiscated goods, treasures, etc., as well as intermediaries who sell goods of foreign companies, with the exception of the provision of services of foreign companies in electronic form (clauses 4 and 5 of Article 161 of the Tax Code of the Russian Federation) . For them, the total for line 060 is calculated as: line 080 + line 090 – line 100.

The most common and frequently used codes are those indicated on line 070:

Declaration from the seller: general case and exceptions to the rules

In general, the seller of an experimental product for the designated operation has a minimum “relationship” with VAT. Being a payer of this tax, upon sale he will issue an invoice with a note indicating that VAT is calculated by the buyer - the tax agent. The obligation to reflect such an operation in section. Accordingly, the seller will not have to file 3 VAT returns.

For your information. The Tax Code of the Russian Federation (clause 3.1 of Article 166 of the Tax Code of the Russian Federation) names exceptions: the taxpayer - the seller of the experimental product himself calculates VAT:

• when establishing the fact of an inaccurate entry by him in the contract, the primary accounting document about (paragraph 7, clause 8, article 161 of the Tax Code of the Russian Federation);
• upon loss of the right to be exempt from the taxpayer’s obligations related to the calculation and payment of tax (Article 145 of the Tax Code of the Russian Federation), or to apply special tax regimes in accordance with Chapter. 26.1, 26.2, 26.3, 26.5 of the Tax Code of the Russian Federation (paragraph 8, clause 8, article 161 of the Tax Code of the Russian Federation);
• when exporting this product in the procedure of export or re-export, placing it under the procedure of a free customs zone (taxation of such an operation is at a rate of 0% based on paragraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation);
• when selling goods to individuals who are not individual entrepreneurs (paragraph 5, clause 8, article 161 of the Tax Code of the Russian Federation). See also letters of the Ministry of Finance of Russia dated December 29, 2017 No. 03-07-11/88235, dated January 29, 2018 No. 03-07-14/4608.

In paragraph 1 of the letter under consideration (No. SD-4-3/ [email protected] ) of the letter, the Federal Tax Service emphasizes that in those listed in paragraph. 5, 7 and 8 clause 8 art. 161 of the Tax Code of the Russian Federation, in cases where the taxpayer-seller reflects transactions for the sale of experimental goods in Section. 3 VAT returns. At the same time, the tax service does not mention the export or re-export of goods, which is understandable, because for such a transaction (taxed at a rate of 0%) other sections of the VAT declaration are provided.

Thus, in the general case, the sale of an experimental product Sec. 3 of the seller's declaration is not included. At the same time, the seller reflects this operation in the sales book and, accordingly, section. 9 declaration (in the purchase book and section 8 - in case of issuing adjustment invoices).

An example of filling out a VAT return by a tax agent in 2019

Let's figure out how the tax agent records VAT when renting municipal property in the declaration.

Reta LLC rents a building with a total area of ​​200 m2 from the Municipal Property Management Committee of the city of Chelyabinsk. The rent per month is 160,000 rubles, respectively, per quarter - 480,000 rubles (160,000 x 3 months).

In the second quarter, the company transferred 480,000 rubles to the account of KUMI in Chelyabinsk. VAT 20% in the amount of RUB 80,000 was accrued and paid. (480,000 x 20/120). Let us assume that this operation was the only one in which the company acted as an agent.

In the VAT return of the tax agent, a sample of which we present, this data will be reflected as follows.

VAT declaration (tax agent) sample 2019

Prepayment to the supplier for services

On January 10, 2013, we will create a document “Outgoing payment order” with the type of operation “Payment to supplier”.

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In this case, be sure to set the “Paid” flag. In the “% VAT” field, indicate the value “Without VAT”:

In our case, the accounting policy states that mutual settlements are updated when posting documents:

Therefore, immediately when posting a document, the program will determine this operation as an advance and reflect it on account 60.02 “Calculations for advances issued.”

The postings of the document “Outgoing payment order” will be as follows: