The comment to changes on the VAT brought by the anti-recessionary law, accepted on October 31 the current year is given.
By the "anti-recessionary" Law adopted on October 31 of the current year (The law of Ukraine from 31.10.2008 of No. 639-VI About prime measures for prevention of negative consequences of financial crisis and about modification of some acts of Ukraine), it is brought a number of changes in the existing tax legislation, including the changes concerning agricultural producers, and also agricultural products pererabotchik.
Amendments concerned, in particular, the Law of Ukraine from 03.04.97 of No. 168/97-BP About a value added tax (further – the Law on the VAT).
What thought comes the first in the analysis of the changes brought in the relevant acts in the relation of agricultural enterprises and milk and meat pererabotchik? – We hope that the unique branch of economy which less everything, according to analysts, was mentioned by a sensational world financial and economic crisis, after all will be an exception of all branches of the national economy which have experienced on consequences of such crisis in national economy.
Now in fact. So, before it is necessary to tell about formalities: The law No. 639 of norm of subitem 6.2.6 and points 11.21 and 11.29 from the Law text about Ndsisklyuchena (it taking into account that they and so worked only till 01.01.2009).
As the zero rate on the VAT on milk and meat in live weight is cancelled, to the pererabotchik buying from cattle-breeding agricultural enterprises raw materials, it is necessary to consider in the price the VAT on a full rate.
The algorithm of payment of the managing given by nalogaukazanny subjects with New godaizmenitsya – will be applied updated special standard of Art. 81 of the Law on the VAT (further – Spetsrezhim) instead of old which action wasn’t tried on themselves by agricultural producers.
On what it is necessary to pay attention.
First of all on that the new special mode generally reminds the tax treatment according to norms of subitem 11.21 and 11.29 Laws on the VAT, but with some differences.
1. The choice of the special tax treatment is the right, instead of an obligation of agricultural enterprise which is that, corresponding to the criteria established by item 81.6 of the Law on the VAT. However delivery of the agricultural goods can fall under action of a special mode only. What goods are considered agricultural, defines item 81.7 of this Law. Thus we will notice, the special mode doesn’t extend on producers of the excisable goods, except the enterprises of primary winemaking delivering wine materials (item 81.8 of the Law on the VAT).
2. The sum of the VAT which is subject to payment in the budget by such agricultural enterprise, remains at its order for compensation of the sum of the tax paid (added) supplier on cost of production factors (their list is provided in subitem 81.15.1), and in the presence of the rest – for other production purposes (thus which are more whole, – it is not specified) (item 81.2 of the Law on the VAT).
3. A negative difference (when the VAT sum, paid (added) by agricultural enterprise to the supplier on cost of production factors, exceeds the sum of a tax added on operations of delivery of the agricultural goods (services)) to the budgetary compensation (item 81.3) isn’t subject. Only those agricultural producers who export the agricultural goods (accompanying services) (to export deliveries can apply for the budgetary compensation the rate of the VAT 0 %) is applied.
4. It is necessary to report in terms and in an order provided for ordinary payers of the VAT, thus a new form of the declaration the main tax department (should develop item 81.13 of the Law on the VAT).
Registration selxozpredpriyatiyav quality of the subject of a special mode passes in the same way, as well as registration of the payer of the VAT in accordance with general practice, only its certificate, besides general information, should contain the list of kinds of activity on which special mode action (Law item 81.10) will extend. Such list of kinds of activity (on KVED) should define and publish still KMU.
Let’s note that the order of registration of payers of the VAT as subjects of a special mode was developed by GNAU (subitem 26-33 of Provision on registration of payers of the value added tax approved by the order GNAU from 01.03.2000 of No. 79, see this document taking into account the last changes brought in it in the real release of "AB") even with reference to the previous edition of Art. 81 of the Law on the VAT. It is not excluded that it will be actual as well for a new special mode …
Considering that fact that these legislative norms, an order of transition to a special mode (specified above Situation) start to operate with item 34 only since the beginning of the next year, and also in the absence of special reservations in the Law on the VAT, to the agricultural enterprises, wishing to "update" the certificate, we advise to see to it about it beforehand, having addressed with such question in BEND.
One more important point: new edition of specified article also, as well as previous, didn’t provide possibility for agricultural producers – individuals to apply a special mode – it extends only on subjects of managing – legal persons.
Lose the spetsstatusselkhozpredpriyaty can, having exceeded 25 % – ny specific weight of deliveries of the nonagricultural goods (services) in total amount of all put goods (services) during the previous 12 consecutive reporting tax periods (item 81.11 of the Law on the VAT). In this case the taxing authority excludes such agricultural enterprise from the register of subjects of a special mode, and repeatedly it can be included there only after the subsequent 12 consecutive reporting tax periods in the presence of the bases defined by Art. 81 of the Law on the VAT.
The certificate about a registratsiiselkhozpredpriyatiya – the subject of a special mode can be cancelled in the cases defined by item 81.12: at filing of application such taxpayer about his removal from registration at own will, at registration by his payer of the VAT in accordance with general practice (including, and in a "compulsory" order in case of discrepancy to its requirements of Art. 81 of the Law on the VAT), in case of its elimination or reorganization and also if such enterprise doesn’t represent tax accounts on this tax during the last 12 consecutive reporting tax periods.
On magazine materials Lawyer of the accountant.