In this article the explanation in what of the declaration on the VAT (special is given or the general) should display delivery of services in water supply.
The agricultural enterprise applying a special mode a nalogooblozheyoniya according to item 11.29 of the Law on the VAT, has own borehole and renders the population of service in water supply.
In what declaration on the VAT (special or the general) it is necessary to reflect delivery of such services?
Agricultural producers who according to item 11.29 of the Law on the VAT apply the spetsialyyony tax treatment, in the special declaration on the VAT reflect, in particular, opeyoratsiya on delivery of the goods (works, services) own production (except excisable tovarov). That is in this declaration can be included as operation on delivery of the goods of sobstyovenny production, and operation on delivery of the services (works) provided by a sobstvenyony manpower.
Therefore, the agricultural enterprise having own borehole and preyodostavlyayushchy to the population of service in water supply, should reflect such operations in the special declaration on the VAT.
I will notice that at definition of the right of agricultural enterprise on application of the special tax treatment next year services in water supply won’t join in the income of realization of agricultural production of own production and products of its processing as don’t treat such operations.
(On Balans-Agro newspaper materials).