Consultation on reflection in the special declaration on the VAT of delivery of bakery products from davalchesky grain and as the sales proceeds of bakery products are considered at definition of the right to special tax treatment application is given.
The agricultural enterprise applying the special tax treatment according to item 11.29 of the Law on the VAT, grows up wheat which part on davalchesky conditions is processed on a flour. Then this flour is used for a batch of bakery products on own capacities.
1 whether. It is necessary to reflect delivery of such bakery products in the special declaration on the VAT?
2 whether. The sales proceeds of such bakery products are considered at definition of the right of agricultural enterprise on application of the special tax treatment according to item 11,29 of the Law on the VAT?
Yes, it is necessary.
According to subitem 11.29 of the Law on the VAT the selyyokhozproizvoditel applying the special tax treatment, don’t pay in the budget of the VAT for operations for delivery of the goods (works, services) sobyostvenny production, including production (krome the excisable goods), made on davalyyochesky conditions from own selskokhozyaystvenyony raw materials.
As bakery products are made neyoposredstvenno by agricultural enterprise on own capacities, that is they are production of own production, operations on their delivery join in the spetsialyyony tax declaration on the VAT.
Thus has no value, from what flour izgotovleny bakery products: from purchased or from izyogotovlenny on davalchesky conditions from wheat which has been grown up by the same agricultural enterprise.
In the given situation it is considered.
One of conditions of application special rezhima the taxation – the volume of the income of operations on realization of agricultural products of own proyoizvodstvo and products of its processing should sostavlyat not less than 50 % of total amount gross doxoda the agricultural producer.
The goods (except excisable), 1 – 24 groups UKTVED falling under definition (Law No. 1877 item 2.15) are considered as agricultural production.
Bakery products belong to group 19 Gotoyovye products from grain of grain crops, torments, kraxmala or milk; flour confectionery UKTVED (commodity position 1905).
Thus, bakery products, vypechenyony the agricultural producer from a flour, pererabotanyony of wheat which has been grown up by such selkhozproizyovoditel, belong to an agricultural proyoduktsiya of own production and products of its processing.
Therefore, the agricultural enterprise should consider sales proceeds of such bakery products at definition of the right to a primeyoneniye of the special tax treatment in sleyoduyushchy year.
List of documents
1. The law No. 1877 – the Law of Ukraine from 24.06.04 of No. 1877-IV About the state support of agricultural industry of Ukraine.
2. An order No. 166 – the Order of filling and submission of the tax declaration on a value added tax, approved by the order GNAU from 30.05.97 of No. 166.
And. NIKONCHUK, main state tax auditor-inspector of department of administration of the VAT of GNA VAT Department of Ukraine.