In this publication the order of correction of the tax credit is stated at sale of fixed assets, a display order in the tax declaration.
The agricultural enterprise which uses a special mode of payment of the VAT according to item 11.29 of the Law on the VAT, in 2005 got the combine. The sum of the VAT paid at its acquisition, was included in structure of the tax credit of the special declaration on the VAT. In 2006 the enterprise decided to sell the combine.
Whether it is possible to transfer the sum of the tax credit from the special declaration on the VAT to the general?
Yes, the enterprise can carry out such korrektiyorovka of the tax credit.
Let’s explain this statement.
Agricultural enterprises which have the right to apply the special mode established by item 11.29 of the Law on the VAT, represent in taxing authority besides the general declaration a special dekyolaratsiya on a contracted form. In such declaration of agricultural enterprise reflect:
• the sums of the tax obligations arising at sale to production (works, services) sobstvennogo productions;
• the sums of the tax credit paid at a priyoobreteniye of the goods (services) which will be ispolzovany at production (services) of sobyostvenny production.
Thus, reflection of the sums of the tax credit in this or that declaration on the VAT at a priobreteyoniya of the goods (services) directly depends on that, in the kayoky declaration tax obyazatelyyostvo will be reflected at production sale, for production kotoyory these goods (services) are acquired.
As the enterprise, getting the combine, was to use nayomereno it for production of a produkyotsiya of own production which sale is reflected in the special declaration on the VAT, and the tax credit was reflected in a special deklayoratsiya.
It is known that subsequently the enterprise decided to eat the combine, that is it any more won’t be ispolzovatsya in operations which are reflected in the special declaration on the VAT.
Operation on sale of the combine it is necessary otrazit in the general declaration on the VAT, on which osushhestvlyayutsya calculations with the budget as the combine isn’t production of own production for this agricultural enterprise. Therefore, teper the combine will be used in operations which are reflected in the general declaration on the VAT.
So, as use direction kombajna changed, and the tax credit should be reflected in that declaration in which the tax obligations, that is in the general deklarayotsiya on the VAT will be reflected.
But because the combine any time ispolzovalsya in operations which are reflected in the spetsiyoalny declaration on the VAT, that is the part it stoimosti was included in production cost of products of plant growing, to make a korrektiyorovka of the tax credit it is necessary only in chasti which is the share of a nesamortizirovanny part of cost of the combine.
In declarations on the VAT adjustment tax kredita is necessary for making as follows:
• the sum which is subject to an exception of the special declaration on the VAT to reflect in p. 16.3 of such dekyolaratsiya with a sign -;
• the same sum with a sign "+" to reflect in p. 16.3 of the general declaration.
The appendix 1 Calculation of correction of the sums of the VAT to the tax declaration in which it is specified prichina corrections of the tax credit and its sum, should be applied to both declarations.
On a conditional numerical example we will consider, how otrazit correction of the tax credit in the bukhgalyotersky account and in declarations on the VAT.
Example
Initial cost of the combine makes 100 000 UAH. (except that VAT – 20 000 UAH.). At the moment of combine sale the amortization sum – 15 000 UAH., that is 15 % of its cost.
So, we have the following data:
• balance cost of the combine for a moment prodazhi makes 85 000 UAH. (100 000 UAH. – 15 000 UAH.);
• the sum of the VAT falling on a samortizirovanyony part of the combine – 3 000 UAH. (20 000 UAH. x x 15 %);
• the sum of the VAT falling on a nesamortizirovanny part of the combine – 17 000 UAH. (20 000 UAH. - 3 000 UAH.).
Means, the enterprise should transfer from the spetsialyyony declaration on the VAT to the general declaration on the VAT the sum of the tax credit at a rate of 17 000 UAH.
Contractual selling cost of the combine – 108 000 UAH. (including the VAT – 18 000 UAH.).
(On Balans-Agro newspaper materials).