In this article advice on optimization of payment of the VAT of production of processing of own production on davalchesky conditions is given.
Reorganization 2002
In connection with coming into effect of the new special tax treatment for the agricultural enterprises, the Law established to Art. 81 on the VAT, the enterprises which transfer agricultural products of own production for processing on davalchesky conditions, appeared in very unprofitable situation. After all sale of production of processing should be reflected any more in reduced, and in the general declaration on the VAT on which calculations with the budget are made. In this article we will give some advice on optimization of payment of the VAT at sale of specified production.
Problem essence
Processing of production of own proizvodyostvo on davalchesky conditions – quite poyopulyarny phenomenon on agricultural predyopriyatiya.
Let’s say the agricultural enterprise grows up a sayokharny beet. As it has no pereyorabatyvayushchy capacities for production saxara, it signs the contract for beet processing with other enterprise having such moshchyonost. In this case between agricultural enterprise and a pererabotchik the contract on a pereyorabotka of raw materials supplied by the customer consists.
By transfer of a sugar beet for processing the tax obligations on the VAT aren’t charged, as the ownership right to a pererayobotchik doesn’t pass to a beet.
Then the enterprise takes away from a pererabotchik finished product in the form of sugar (on a dogovorenyonost can take away also treacle and a press), oplachivaet to it services in processing according to the act of the executed works and sells sugar.
Certainly, such scheme of work concerns not only sugar. It can be the sunflower oil made on the dayovalchesky beginnings from sobyostvenny seeds of sunflower, a flour from wheat of own production and other production of processing.
At sale of production of processing selkhozyopredpriyaty charges tax obyazatelyyostvo on the VAT. And so last years (in special mode action on VAT payment according to item 11.29 of the Law on the VAT) operation of sale of the proyoduktsiya made on davalchesky conditions from agricultural products of own production, the enterprise reflected in the reduced (special) declaration on the VAT on which calculations with the budget aren’t carried out. It was directly specified in the mentioned point of the Law.
As to a special mode on the VAT which dejstvuet since new year, in is mute similar norm isn’t present. And in point 81.7 of the Law on the VAT it is told that production of processing is considered selskokhozyayyostvenny (falling under a special mode) only if it is made neposredyostvenno by the subject of a special mode, that is not on davalchesky conditions, and on own or rented processing capacities.
Thus, it turns out that since January 1 tekuyoshchy, years operation of delivery of production, izgotovyolenny on the davalchesky beginnings from own agricultural products, should be reflected in the general declaration on the VAT on which calculations with the budget are carried out.
This not so pleasant for subjects of a special mode a situation is aggravated also with that subjects of a special mode, as a rule, include the tax credit which has arisen in connection with acquisition of TMTs (services) which are used in production of agricultural products, in the reduced declaration. This results from the fact that in the course of agricultural products cultivation the enterprise usually doesn’t know precisely how it will be it then prodavat – in pure form or processed.
Therefore, if the enterprise transfers a selyyokhozproduktsiya for processing on davalchesky conditions, the tax credit is reflected in the soyokrashchenny declaration, and the tax obligations at sale of production of processing – in the general declaration. Let’s notice that correction of the tax credit from the reduced declaration in I promise Order of filling of the declaration on the VAT approved by the order GNAU from 30.05.97 of No. 166, it is not provided.
Then that the tax credit on this operation is reflected in the reduced declaration, and naloyogovy obligations – in the general. In order to avoid such unprofitable situation we want to offer alternative option of work with pererabotchikami which will allow subjects of a special mode to optimize somewhat a nalogoyooblozheniye on the VAT.
The alternative scheme of work with pererabotchik
Such scheme is under construction as follows. With a pererabotchik the contract for agricultural products processing, and the contract of purchase and sale of agricultural products (predpoloyozhy, a sugar beet) consists not.
So, if the agricultural enterprise sells a sugar beet to sugar plant, pravo a property to it passes to a pererabotyochik, means, the enterprise should add nayologovy obligations on the VAT. Naturally, this operation is reflected in the reduced declaration as it is a question of delivery of agricultural products of own production. Respectively the peyorerabotchik has a tax credit on the VAT.
Then with a pererabotchik the contract of purchase and sale of sugar already made from a sugar beet consists. In this case the pererabotchik vystupaet the seller of sugar also charges the tax obligations on the VAT. At the same time selkhozpredyopriyaty is the buyer, and on the basis of vyyodanny to it a pererabotchik of the tax consignment note it has a right to the tax credit.
Because agricultural enterprise sugar budet to sell, instead of to use in own production, it includes the tax credit in the general declaration on the VAT. Tax obyazayotelstvo at sale of sugar are reflected also in the general declaration on the VAT as sale of purchased production takes place.
Advantages of such scheme of work it is available:
• first, operation on sale of a selkhozproyoduktsiya is reflected in the reduced declaration;
• secondly, even at reflection of sale of a proyoduktsiya of processing in the general declaration the selyyokhozpredpriyaty has the right to the tax credit on all cost of this production. That is in this case the tax assesses only a margin, that is a difference between the sum paid to a pererabotchik, and the price on which the agricultural enterprise sells production to the buyer.
However, the specified scheme loses the privlekayotelnost if the pererabotchik isn’t the playotelshchiky VAT, after all at acquisition at it sugar the agricultural enterprise won’t have the naloyogovy credit. Exit one: to look for pererabotchika – the payer of the VAT.
Pay attention: if production of a pererayobotka is sugar, it is necessary to consider that fact that the state established on it the miniyomalny price. It means that the pererabotchik can’t sell sugar to agricultural enterprise at the price of below minimum (till September 1, 2009 it makes 2,50 UAH/kg taking into account the VAT, and since September 1 of-3,20 UAH/kg taking into account the VAT (see. The resolution KMU from 04.02.09 of N 63).
How to reflect the offered scheme of work with a peyorerabotchik in tax accounting, we will show for convenience in the table.
Accounting
Reflection in the accounting of operations on selyyokhozproduktsiya sale to a pererabotchik and acquisition at it finished product of processing we will consider on a conditional numerical example.
Example
The agricultural enterprise signed with the processing enterprise the contract of purchase and sale of 2 000 kg of seeds of sunflower at the price of 1,2 UAH/kg for the sum of 2 400 UAH., including the VAT – 400 UAH. In exchange agricultural enterprise pokupaet at a pererabotchik of 800 kg of sunflower oil at the price of 4,5 UAH/kg for the sum of 3 600 UAH., including the VAT – 600 UAH. Further it maslo is realized to buyers at the price of 6 UAH/kg for the sum of 4 800 UAH., including the VAT – 800 UAH.
The accounting of the specified operations will have such appearance:
(UAH)
On Balans-Agro newspaper materials.