Consultation that is base for VAT taxation at sale selkhoztovaproizvoditely fixed assets is given and in what declaration to reflect the VAT sum.
The enterprise – the payer of FSN carries out sale of a building of production shop at expert estimated cost, which below residual (balance) cost. In this regard there were following questions.
1. What is base for VAT taxation at sale by the agricultural producer of such fixed assets?
2. In what declaration to reflect the VAT sum?
1. Taxation basis by delivery of the goods (including fixed assets) is contractual price, but not below the usual prices (item 4.1 of the Law on the VAT).
As the enterprise sells fixed assets at expert estimated cost (the being obychyony price), taxation basis is the doyogovorny price.
2. The special tax treatment, ustanovyolenny item 11.29 of the Law on the VAT, is provided for the agricultural producers who are carrying out operayotsiya on delivery of the goods (works, services) own production, including production (except the excisable goods) which is made on davalchesky usloyoviya from own agricultural raw materials.
As the building isn’t production of sobstvenyony production, the tax obligations at its sale are reflected in the general declaration on the VAT on which calculations with the byudyozhety are carried out.
Thus it is necessary to consider the following nuance.
• If the building was got with VAT payment, kotoyory was reflected in the special declaration, at its sale the sum of the "entrance" VAT according to a nesamortizirovanny part of cost of a building needs to be excluded from the tax credit of the spetsialyyony declaration and to include in the tax credit of the general declaration. Such actions follows proizvesti because the tax obligations at sale of a building will be reflected in the general dekyolaratsiya.
The sum of the VAT which is subject to adjustment, follows otrazit in p. 16 with a sign – the reduced deklarayotsiya, and in the general declaration such sum is necessary for reflecting in p. 16 with a sign "+".
• If the building was got:
- without payment of the VAT or
- with VAT payment, but the tax credit was reflected in the general declaration, to correct it is necessary nothing.
(On Balans-Agro newspaper materials).