We use remission of the VAT of
Who has the right not to pay a tax
the Services in education rendered by the non-profit educational organizations the VAT on the basis of subparagraph 14 of paragraph 2 of article 149 of the Tax code of the Russian Federation are not assessed. At the same time on the basis of this norm sale of goods by the organizations (works, services) both own production, and acquired is assessed with a tax in accordance with general practice.
However educational institutions have the right for remission of the VAT and on other basis, namely under article 145 of the Tax code of the Russian Federation. It is possible if in three calendar months previous consecutive the sum of proceeds from sales of services (goods, works) excluding VAT did not exceed in total 2 000 000 rub. At the same time remission of a tax does not extend to import of goods to the territory of the Russian Federation (item 3 of Art. 145 of the Tax code of the Russian Federation). Also educational institutions using the right for remission of the VAT are not exempted from fulfillment of duties of tax agents on deduction and payment of a tax in the budget (item 2 of Art. 161 of the Tax code of the Russian Federation).
We determine the revenue sum
to define whether it is possible to use remission of the VAT, it is necessary to calculate the sum of proceeds from sales of services (goods, works) in three calendar months previous consecutive excluding VAT. When calculating it is necessary to consider all revenue, including from operations:
the assessed VAT (including at the rate of 0%);
not assessed VAT according to article 149 of the Tax code of the Russian Federation;
not assessed VAT because the place of realization of goods (works, services) is not the territory of the Russian Federation;
the VAT which is not recognized as objects of taxation according to paragraph 2 of article 146 of the Tax code of the Russian Federation.
Pay attention: article 145 of the Tax code of the Russian Federation does not limit definition of sales proceeds to the operations which are subject to the taxation. The sums received from the operations which are not assessed by the VAT have to be considered when calculating the sum of the revenue granting the right for release. That is it is necessary to include in the total amount of revenue also the income from educational activity on which the VAT was not charged. Judges agree with it also (the resolution of the Twelfth arbitration appellate court of March 6, 2012 No. A06 - 1876/2011).
We file documents to inspection
So if the revenue in three last months allows to use release, the educational institution has to 20 - go numbers of the current month (in which it began to use this right) to present the notice and a number of documents to inspection. Namely:
an extract from the balance sheet;
an extract from the book of sales;
the copy of the magazine received and invoices - invoices. Such order follows
from paragraphs 3 and 6 of article 145 of the Tax code of the Russian Federation. we Will note
that the notice is directed in the form approved by the order of the Ministry of Taxes and Tax Collection of Russia of July 4, 2002 No. BG - 3 - 03/342.
Pay attention: having presented this notice to inspection, the educational organization cannot refuse this release before the expiration of 12 consecutive calendar months (item 4 of Art. 145 of the Tax code of the Russian Federation). An exception when the right for release is lost according to paragraph 5 of article 145 of the Tax code of the Russian Federation.
Besides, after 12 months not later 20 - go the organization has to present numbers of the next month to inspection:
the documents confirming that during the specified release term the sum of sales proceeds for each three months in total did not exceed 2 000 000 rub (are listed above);
the notice of extension of use of the right for release within the next 12 calendar months or about refusal of use of this right. If documents are not handed over to
, the sum of a tax is subject to restoration and payment in the budget with collecting the corresponding sums of sanctions and a penalty fee. The similar measure threatens and in case the submitted documents contain false information and also if the inspectorate establishes that the organization does not observe restriction for an opportunity to use release (item 5 of Art. 145 of the Tax code of the Russian Federation).
The deductions on a “entrance“ tax
in case of use of remission of the VAT of the sum of a tax which are earlier accepted to a deduction need to be restored. It is about the tax sum on goods (works, services) which will be used for the operations which are not assessed by the VAT in connection with release application (item 8 of Art. 145 of the Tax code of the Russian Federation). So, the tax needs to be restored on the goods, materials, nedoamortizirovanny fixed assets and intangible assets which are registered on balance on 1 - e a date in which the organization began to use remission of the VAT.
We will note that the sum of the restored tax should be specified in the declaration on the VAT for the tax period preceding month in which the notice of release use is sent to inspection.
And here in case of loss of the right for release of the sum of a tax, paid on goods (works, services) acquired before loss of this right it is possible to accept to a deduction in the order established by articles 171 and 172 of the Tax code of the Russian Federation (item 8 of Art. 145 of the Tax code of the Russian Federation). However, provided that goods (works, services) are used after loss the rights in the operations recognized as objects of taxation of the VAT.
If the right for release is lost
Having begun to use remission of the VAT, it is necessary to check monthly whether the revenue (without the VAT) from rendering services (realization of goods, performance of work will exceed) for each three consecutive months 2 000 000 rub. As since a month in which there will be a specified excess the organization will lose the right for release. The right for release can be lost also at realization of excise goods (if at the same time the separate account was not organized). It follows from the provision of paragraph 5 of article 145 of the Tax code of the Russian Federation.
Having lost the right for release, the educational institution has to add the VAT for all assessed operations made with 1 - go dates in which the right for release was lost (item 5 of Art. 145 of the Tax code of the Russian Federation).
the Educational institution using remission of the VAT is obliged to expose filling of documents according to the accounting of a value added tax to
invoices, and also to keep magazines received and invoices - invoices, the purchase ledger and the book of sales. Otherwise it will not be able to confirm validity of use of release and to prolong it. Since April 1, 2012 for drawing up these documents it is necessary to use the forms approved by the resolution of the Government of the Russian Federation of December 26, 2011 No. 1137. we Will note
that when using remission of the VAT in the invoice its sum does not need to be allocated (the item of 5 St. 168 Tax code of the Russian Federation). In the columns 7 “Tax Rate“ and 8 “The tax sum shown to the buyer“ invoices write down “without the VAT“ (the subitem, “z“ of item 2 Corrected fillings of the invoice, approved as the resolution No. 1137).
Opinion of the expert
of M. A. Ustyugov - whether the leading expert of the “Account in Education“ magazine Have to hand over to
declarations on the VAT educational institutions which are exempted from obligations of the taxpayer for article 145 of the Tax code of the Russian Federation?
As a rule, should not.
of the Organization which use remission of the VAT do not fulfill a duty of taxpayers (item 1 of Art. 145 of the Tax code of the Russian Federation).
However in certain cases a duty to hand over the declaration on this tax everything - arises. In particular, if the educational institution makes out the buyer the invoice with the allocated tax sum (subitem 1 of item 5 of Art. 173, item 5 of Art. 174 of the Tax code of the Russian Federation) or if the educational institution acts as the tax agent (item 5 of Art. 174 of the Tax code of the Russian Federation). In other cases it is not necessary to make declarations on the VAT during use of release under article 145 of the Tax code of the Russian Federation.
If the educational organization is exempted from payment of the VAT, but realizes excise goods, the declaration (regarding proceeds from sales of excise goods) it is necessary to hand over in full (item 2 of Art. 145 of the Tax code of the Russian Federation).
is important to remember
Proceeds from the income expediently to control monthly. The right of use of remission of the VAT needs to be confirmed.