Consultation concerning VAT taxation in agricultural enterprise which uses special modes of taxation of the VAT, at write-off of finished product in connection with shortage and damage is given.
The agricultural enterprise which uses special modes of taxation the VAT established by item 11.21 and item 11.29 of the Law on the VAT, writes off finished product in communication by shortage and damage. How the VAT such operation is assessed?
At write-off of finished product in connection with nedoyostachy and damage the enterprise should expel from structure of the tax credit the VAT sum, uplachenyony upon raw materials purchase for manufacturing of such proyoduktsiya.
And to expel from structure of the tax credit it is necessary the VAT sum only on that production, kotoyory decreased (deteriorated) over rates of natural loss.
Let’s explain why.
By the law on the VAT (subitem 7.4.1) it is defined that osnovayoniy for reflection of the tax credit further use of the acquired or made goods in taxable operations within economic activity of a nalogoyoplatelshchik is.
Existence of shortages (damage) of finished product oznachaet default of the conditions granting the right to the naloyogovy credit, that is doesn’t occur further use of the acquired or made goods in taxable operations within hoyozyaystvenny activity of the taxpayer.
Correction of the tax credit is reflected in p. 16 with a sign – the special declaration in which the "entrance" VAT was reflected. Thus an obyazatelyyony condition is representation with the spetsialyyony declaration of calculation of correction of the sums of the VAT (the annex 1 to the declaration) in which the reason of correction of the tax credit is specified.