In this consultation the order of conducting accounting and tax accounting is stated at the special tax treatment of activity in the sphere of rural, wood and fish farms.
Reorganization 2002
If your agricultural enterprise was registered as the subject of the special tax treatment of activity in the sphere rural, forestry and fishery according to Art. 81 of the Law on the VAT (further – a special mode), this consultation will prompt to you as it is correct to keep account the VAT.
In what special mode essence?
So, its essence is that subjects of a special mode by delivery of the agricultural goods and services don’t pay the VAT in the budget.
All sum of a tax completely remains in a rasporyayozheniye of agricultural enterprises. At the same time by delivery of others (nonagricultural) tovarov and services VAT it is paid in the budget in accordance with general practice.
Such scheme of work is already familiar to the enterprises which item 11.21 and 11.29 of the Law on the VAT used preferential modes soyoglasno. The main distinction between these modes that now it is necessary to include all agricultural products in the reduced declaration and agricultural services. Let’s remind, earlier production of animal husbandry and a rasteniyevodyostvo was reflected in different declarations.
Pay attention: with special mode introduction agricultural producers who realize to pererabotchik milk and meat in live weight, lost the right to grants from such pererabotchik for the milk put to them and meat.
The VAT rate for operations of delivery of the selskoyokhozyaystvenny goods (services) (further – the goods) remained the general – 20 %.
What agricultural goods fall under a special mode?
As it is defined by standard of item 81.7 of the Law on the VAT, agricultural the goods, ukazanyony in groups 1 – 24 UKTVED according to the Law from 05.04.01 of No. 2371-III About Ukraiyona’s Customs tariff, made by subjects of a special mode are considered.
According to this Qualifier all goods of the food industry are selyyoskokhozyaystvenny practically. In the same vremya it is necessary to use and the list of kinds of activity which fall under a special mode. Such list is approved by the resolution KMU from 21.01.09 of No. 23 (further – the Resolution No. 23, see page 5 Agromir. Problems and decisions No. 7 from 2009)
That is if production which the subject specrezhima grows up (plant growing), fattens (animal husbandry), catches (fishery), collects (forestry), falls under the kinds of activity defined by the Resolution No. 23, it can be considered selskoyokhozyaystvenny and by her delivery of the VAT in the budget isn’t paid.
If production made by the enterprise corresponds to specified codes UKTVED, but kinds of activity on its production don’t enter the vnayozvanny Qualifier, by delivery of such production the special mode isn’t applied, and the sum of delivery joins in the general declaration the VAT on which is paid in the budget.
Now we will tell some words about production of a pereyorabotka. For example, the enterprise grows up wheat and independently processes it on a flour or grows up seeds of sunflower and processes them on sunflower oil. Such flour and the sunflower oil, being produktami processings of agricultural products of own production, according to item 81.7 of the Law on the VAT takzhe are considered as the agricultural goods and by their delivery of the VAT in the budget isn’t paid. About same there is a speech and in notes to Postayonovleny No. 23.
And here if the enterprise makes a flour or podyosolnechny oil from purchased selxozprodukciito the VAT added by their delivery, is subject to payment in the budget.
The special mode extends and on services, predoyostavlyaemy the subject of a special mode. Their list is also provided in the Resolution No. 23.
Delivery of the specified agricultural goods and services otrazhaetsya in the reduced declaration on the VAT.
On what purposes the sums of the VAT which remain at the disposal of agricultural enterprises go?
The special mode doesn’t contain strict instructions on tseyolevy use of such sums: according to item 81.2 of the Law on the VAT they go on the proizyovodstvenny purposes. However, what purposes to consider tayokovy, in the mentioned Law it is not deciphered.
Let’s remind, before the sum of the VAT which remained at the disposal of agricultural enterprises, it was necessary to list on the special bank account and ispolzovat only on acquisition of material resources of a production nayoznacheniye (item 11.29 of the Law on the VAT) and on animal husbandry and poultry farming development (item 11.21 of the Law on the VAT).
In our opinion, the sphere of use of such sums a special mode is considerably expanded. That is it is possible to consider as the proyoizvodstvenny purposes and salary payment to workers, and payment of a rent for the earth and property, fee of foreign oryoganizatsiya, etc. That is now at the expense of the sums of the VAT it will be possible to pay that, on what before it was impossible to allocate funds from the special account.
How to keep account the VAT?
Tax accounting on the VAT
Subjects of a special mode conduct tax accounting on the VAT as well as those who pays the VAT in accordance with general practice. The unique difference zaklyuchaetsya that they submit two declarations to taxing authority on the VAT – the reduced and full forms.
In case of delivery of the goods subjects of a special mode write out tax consignment notes generally to a poyoryadka. At acquisition of the goods they include the paid (added) sums of the VAT of the tax credit in accordance with general practice. Thus the tax credit is subject to distribution between two mentioned declarations depending on for what activity (special regime or other) these goods were acquired.
Let’s notice that such distribution isn’t an innovation for agricultural enterprises which used preferential modes of payment of the VAT according to item 11.21 and 11.29 of the Law on the VAT as and then they distributed the tax credit between declarations.
Unfortunately, in normative documents it is told nothing how to distribute those goods which are used in the all-economic or admiyonistrativny purposes and by which it is impossible to determine their share in these or those operations (for example, office and computer equipment, electro – and heat power of administrative poyomeshcheniye, etc.).
As to the register of the received and issued tax consignment notes, for simplification of a zayopolneniye of declarations it can be conducted separately on operations which fall and don’t fall under a special mode.
Attention! Subjects of a special mode use requisites of the special Certificate for both types of these operations.
Profits tax
The sum of the VAT which remains on hand subektov a special mode, that is a positive difference between the tax obligations and the tax credit on special regime operations, in a gross revenue of such subjects (subitem 4.2.1 of the Law on profit).
Respectively in case of excess of the sum of the naloyogovy credit over the tax obligations in the reporting period the sum of this excess otnositsya on gross expenses (subitem 5.3.3 of the Law on profit).
Accounting
As subjects of a special mode submit two deklayoratsiya on the VAT, and accounting they should conduct separately on the operations which are falling and not falling under a special mode. For this purpose they need to open separate subaccounts for the accounting of the special regime and general VAT, for example:
1) subaccount 64111 the VAT on operations, which podpadayut under a special mode to "VAT" subaccount 6411.
It is necessary to reflect in it:
• on the credit – the tax obligations arising on operations of delivery of selskokhozyayyostvenny production and services;
• on the debit – the tax credit arising at acquisition of the goods for use in production of an agricultural produkyotsiya and services.
Data on such operations are provided in the sokrayoshchenny declaration on the VAT on which calculations with the budget aren’t made;
2) subaccount 6412 the VAT which is subject to payment in the budget to "VAT" subaccount 641. On it is mute the VAT sums (the tax obligations and the tax credit) on operations at which osuyoshchestvleniye of the VAT it is paid in the budget should to be reflected.
These operations join in the full declaration on the VAT on the basis of which are made raschety with the budget.
The reflection order in accounting rezultatov the VAT, that is differences between the tax obligations and the tax credit on subaccount 6411, isn’t defined yet by normative documents. In this regard we will state our point of view on the matter.
At positive value of the VAT (the tax obligations exceed the tax credit for the reporting period) the excess sum otrazhaetsya, as well as before, as a part of means of a target fiyonansirovaniye (Kt 48), and is closed subsequently on the income of the reporting period (Kt 718).
At negative value of the VAT (the tax credit exceeds the tax obligations) such sum belongs on expenses (Dt 949).
Let’s give an example reflections in the accounting of the operations falling under action of a special mode.
Example 1
JSC Kolos in January, 2009 carried out the following operations:
• got fuels and lubricants for use in raste a niyevodstvo for the sum of 12 000 UAH. (including the VAT – 2 000 UAH.);
• realized sunflower seeds for the sum of 60 000 UAH. (including the VAT – 10 000 UAH.).
The accounting of these operations will be such:
(UAH.)
Example 2
The same conditions, as in an example 1, but the sum of delivery of seeds of sunflower makes 6 000 UAH. 1 (including the VAT – 1 000 UAH.).
The accounting of operations in this case will be the following:
(UAH.)
From the given examples we see that if the sum of the tax obligations is more than sum of the tax credit, the difference belongs on doxody if on the contrary, the difference is reflected in expenses of the reporting period.
When the enterprise can lose the right to a special mode?
It is possible in case for the last 12 mesyayoets the agricultural enterprise puts the neselskokhozyayyostvenny goods for the sum over 25 % of cost of all goods put for this period.
In such situation it is necessary to execute the following actions:
• the enterprise pays the tax obligations added in a month in which such excess was allowed in the budget;
• the taxing authority excludes this enterprise from the register of subjects of a special mode of a nayologooblozheniye and can repeatedly include it in the register after the following 12 mesyayoets in the presence of the corresponding bases.
The subject of the special mode who has allowed such prevysheyony, should submit to taxing authority the application for removal it from registration as such subekta in a form No. 3-RS approved by the Provision on registration of payers of the VAT (the order GNAU from 01.03.2000 of No. 79).
It is necessary to put Sviyodetelstvo to this statement the subject of a special mode and the statement for registration by the payer of the VAT in accordance with general practice (form No. 1-PDV).
On Balans-Agro newspaper materials.