In this article the explanation by determination of specific weight of agricultural products for special mode application on the VAT is given.
According to what account (accounting or tax) specific weight of realization of agricultural products is estimated at definition of the right of agricultural enterprise on application of standard of item 11.29 of the Law on the VAT?
The agricultural producers, which sum of receipts from sale of agricultural products of own production and products of its processing for the previous fiscal (tax) year makes not less than 50 % of total amount of a gross income, apply the special tax treatment (item 11.29 of the Law on the VAT).
The ministry of an agrarian policy of Ukraine approved as the Order No. 818* a form of Calculation of specific weight doxoda from realization of agricultural production of own production and products of its processing in total amount of a gross income of the enterprise for preyodydushchy fiscal (tax) year (further – Calculation). It is filled only on the basis of accounting data. Use of data of the nalogoyovy account in it isn’t provided.
Thus, agricultural enterprise, defining the right to application of standard of item 11/29 of the Law on the VAT, it is obliged to estimate specific weight of the income of realization of agricultural products of own production and products of its processing on an osyonovaniye of data of accounting.
I will remind that the agricultural enterprises formed within fiscal year by reorganization (merge, accession, transformation, divisions or a vydeleyoniya), in p. 4 of Calculation reflect the income received from providing of accompanying services. But at an opyoredeleniye of the specific weight provided by item 11.29 of the Law on the VAT, such income isn’t considered.
Therefore, the specified agricultural enterprises at definition of the right to application of the VAT special tax treatment should estimate specific weight without the income of providing accompanying services (i.e. without an indicator of p. 4 of Calculation).
* the Order of the Ministry of an agrarian policy of Ukraine from 22.11.07 of No. 818 About the adoption of Calculation of specific weight of the income of realization of agricultural production of sobstyovenny production and products of its processing in total amount of a gross income of the enterprise for the previous fiscal (tax) year.
And. BOGDAN, director of the department of the VAT of GNA of Ukraine.