The explanation about dependence of the VAT on the contract, purchase and sale of fuels and lubricants and the hiring work contract is given.
The agricultural enterprise concluded with the motor transportation enterprise the hiring work contract on performance of transport works. Whether it is necessary to charge the VAT if cars with fuel are filled by agricultural enterprise – the customer?
The answer to the set question depends on, how oformlena operation on filling of cars by fuel.
Option 1. The agricultural enterprise signed the contract of purchase and sale of fuels and lubricants with ATP.
In this case it is necessary to charge the VAT as transition of an ownership right to fuels and lubricants from agricultural enterprise to ATP, and such operation yavlyaetsya object of taxation of the VAT (subitem 3.1.1 taking into account item 1.4 of the Law on the VAT takes place).
Option 2. Filling of fuels and lubricants cars osushhestvlyaetsya within the hiring work contract. In that case the VAT isn’t charged.
Let’s explain why.
According to Art. 840 of group of companies the customer (agricultural enterprise) for works can provide an ispolniyotel (the motor transportation enterprise) with own materials (fuels and lubricants). Thus the performer should deliver the report on material use, and also return the rest of unused materials to the customer. In this case the ownership right to the motor transportation enterprise doesn’t pass to fuels and lubricants.
It is known that object of taxation of the VAT are operations on delivery of the goods (subitem 3.1.1 of the Law on the VAT). Delivery is understood as any operations providing transfer of rights of a property on the goods for compensation or without it. And as when filling cars by fuel of the customer transition of an ownership right to fuels and lubricants is absent, such operation isn’t object of taxation of the VAT.
Therefore, if in the contract on performance rabot it is provided that for this purpose the selkhozpredpriyayoty are provided by ATP with own fuel, pravo the property to fuel to the motor transportation enterprise isn’t passed, so, the VAT by such transfer isn’t charged.
Certainly, the second option is most preferable to agricultural enterprise.
Let’s consider reflection in accounting of operayotsiya on receiving transport services and transfer of fuels and lubricants according to the hiring work contract.
Example
The agricultural enterprise signed with ATP the contract on performance of transport works. Thus soglasyono to the contract transport provides with fuel agricultural enterprise.
(UAH.)
(On Balans-Agro newspaper materials).