The explanation in what declaration on the VAT is given it is necessary to reflect the tax obligations on production sale under the commission contract, is given an example.
The agricultural enterprise signed the commission contract on sale of agricultural products of own production. At the moment of production shipment the enterprise didn’t use a special mode of payment of the VAT according to item 11.29 of the Law on the VAT, and at the moment of receiving money for it began to use such mode.
In what declaration on the VAT (or special) it is necessary for general to reflect the tax obligations on sale of such production? How to reflect such operations in accounting?
The tax obligations should be reflected in the speyotsialny declaration on the VAT.
Let’s explain why.
By production transfer by agricultural enterprise to a koyomissioner of the VAT it is not necessary to charge. The matter is that operation on production transfer to the commission agent under the contract of the commission isn’t delivery, poskolku at the moment of such transfer the right sobstvennosti doesn’t pass to production (item 1.4 of the Law on the VAT).
The tax obligations at agricultural enterprise at production sale under the contract of the commission arise on the date of receipt of money from the commission agent for sold production (item 4.7 of the specified Law).
Therefore, at the moment of production shipment to a komisyosioner when the enterprise paid the VAT in accordance with general practice, it was not necessary to charge the VAT. And here at the moment of receiving money when predpriyayoty already began to use a special mode uplaty the VAT according to item 11.29 of the Law on the VAT, it is necessary to add the tax obligations. And as sale of production of own proizvodyostvo takes place, the tax obligations on such operation should be reflected in the special declaration on the VAT.
In accounting the agricultural products transferred to the commission, before its actual sale from balance don’t write off. Cost of such production reflect in the separate subaccount to account 27 (for example, 274 Proyoduktsy of agricultural production, pereyodanny on the commission).
Let’s consider on an example how to reflect operation on agricultural products sale under the commission contract in accounting and in the declaration on the VAT.
Example
The enterprise signed the commission contract on prodazhu agricultural products of own proizvodyostvo on December 19, 2005. During this period it didn’t use a special mode of payment of the VAT according to item 11.29 of the Law on the VAT.
Together with the report of a komissioyoner on sale of such production the enterprise received payment for production on July 24, 2006. During this period it began to use a special mode uplaty the VAT according to item 11.29 of the Law on the VAT.
Product cost makes 50 000 UAH., contractual cost – 78 000 UAH. (including the VAT – 13 000 UAH.).
Reflection of such operations in accounting and the declaration on the VAT is presented in the table.
(UAH.)
(On Balans-Agro newspaper materials).