In this article features of submission of the reporting on the VAT are stated by subjects of a special mode.
Reorganization 2002
In this consultation we will consider features of submission of the reporting on the VAT subjects of a special mode. Monthly payers of the VAT the first time represent such reporting for January, and quarter – for the I quarter.
The declaration on the VAT
Let’s remind, subjects of a special mode should podavat in taxing authority two declarations on the VAT: full and reduced. Let’s notice that in comparison with last year’s both forms of declarations preterpeli changes. And if in a full form of a poyopravka are made insignificant, the reduced declaration changed cardinally, especially the section III Rozrakhunki z the budget.
Declaration contracted form
This declaration is intended for reflection of operations which fall under a special mode. Rasyocheta with the budget for it aren’t carried out.
In the section I Podatkov_ zobov’yazannya subekty a special mode fix delivery of the selskokhoyozyaystvenny goods and services both in the territory of Ukraine, and beyond its limits. Order of reflection of the tax obligations the general. It means that on such operations of the obligation are reflected by a rule of the first event – either on an advance payment, or upon shipment of the goods (signing of the act of rendering of services).
Here corrections of the tax obligations which have been earlier specified in this deklarayotsiya (correction of mistakes, return of the goods, etc.) are given also.
In the section II Podatkovy the credit operations on acquisition of production factors which are understood as the goods (including fixed assets) and services, priobyoretayemy for production of selskokhozyaystvenyony production are reflected.
But if goods purchased (services) (further – the goods) are used by the enterprise for an izgotovyoleniye partially agricultural, and partially other goods, the sum of the tax credit raspredelyaetsya proceeding from use share takixtovarov in operations of an agricultural proyoizvodstvo and in other operations.
In the section III Rozrakhunki for zvitnijperiod,
which as it was already noted above, cardinally changed, now only three lines. From them zapolnyayutsya only two:
• the line 18.1 – in it is reflected a positive difference of a tax, i.e. excess of the tax obligations over the tax credit otchetnogo the period;
• the line 18.2 – in it is reflected negative value of a tax, i.e. excess of the tax credit over the tax obligations.
Let’s note that when filling a line 18.1 such summa the VAT in the budget isn’t paid, and remains at the disposal of agricultural enterprises.
In case of filling of a line 18.2 the specified sum isn’t subject to the budgetary compensation and not perenositsya in reduction of tax obyazayotelstvo of the next reporting periods. It belongs on expenses of the reporting period and in the bukhyogaltersky account, and in the account on the profits tax.
Let’s consider on an example as the sokrayoshchenny declaration on the VAT is filled.
Example 1
JSC Kolos in January, 2009 carried out the following operations:
• realized milk on the pererabatyvayuyoshchy enterprise for the sum of 60 000 UAH.,
including the VAT – 10 000 UAH.;
• realized sunflower seeds for the sum of 36 000 UAH., including the VAT – 6 000 UAH.;
• got diesel fuel for selskoyokhozyaystvenny works for the sum of 48 000 UAH.,
including the VAT – 8 000 UAH.;
• received communication services, on a heat supply and the electric power for the sum of 24 000 UAH., including the VAT – 4 000 UAH.
Operations of delivery of the nonagricultural goods wasn’t.
Let’s show below as operations in the contracted form declaration are reflected.
Appendix 1
(UAH.)
Thus, as a result of implementation of operations in January, 2009 the sum in razmere 4 000 UAH. there is on hand a predyopriyatiya.
Full form of the declaration
In this form subjects of a special mode reflect those operations which don’t fall under spetsreyozhy, for example, delivery of the purchased goods, proyoduktsiya of own production which doesn’t belong to agricultural, delivery of services which aren’t included into the list approved as a poyostanovleniye of KMU from 21.01.09 of No. 23.
The full declaration is filled generally poryadke, i.e. on it subjects of a special mode uplachivayut the VAT in the budget (in the presence of positive value of the VAT) and have the right to the budgetary vozyomeshcheniye (in the presence of such right and in case of negative value of a tax).
Annexes to the declaration
Annexes to a full form of the declaration not izmenilis (except for some utochneyoniya) therefore we will consider only appendices to sokrashhennojforme.
At a declaration contracted form now priyolozheniye: appendix 1 Rozrakhunok koriguvannyasum PDV; the appendix 2 Rozshifrovki podatkovixzobov’yazan that podatkovy to the credit in rozrizi kontragentiv; the appendix 3 Rozrakhuyonokpitomo§vagi vartost_s_lskogospodarskikhtovar_v (poslug)) to vartostivcixtovariv (poslug).
The appendix 1 moves only when filling lines 8 or 16, i.e. in case of correction of the sums of the VAT for last reporting periods. Priyolozheniya 2 and 3 should move with the declaration for each reporting period.
Let’s notice that the appendix 2 selxozpredpriyatiyam is already familiar – they represented it in proshyoly year, and here the appendix 3 – absolutely new and is entered for a new special mode. We also will tell about filling of this appendix in more detail.
The appendix 3 is intended for calculation procenta operations of delivery of the agricultural goods and services in total amount of deliveries for the poyosledny 12 reporting periods. On its indicators depends, whether there can be further an enterprise the subject of a special mode or should pass to the general order of payment of the VAT.
After all if in the appendix for any reporting period it will appear that delivery of agricultural products (services) for the previous 12 reporting periods sostavila less than 75 %, since this period predpriyayoty loses the status of the subject of a special mode.
Let’s remind that the total amount put tovarov and services doesn’t join operations of delivery of fixed assets which more than 12 months were registered in the accounting of the enterprise.
For example, the agricultural enterprise submitted the appendix 3 for March, 2009. Specific weight rasschityvaetsya for April of the 2008th – March, 2009. By results of this period specific weight of a poyostavka of the agricultural goods made 70 % from total amount of deliveries. It means that since March of the current year the enterprise forfeits the right to a special mode and should pay for this reporting period in the budget the VAT sum.
Example 1
The appendix 3 moves to the declaration for yanvar 2009. Data for calculation predstavleny in the appendix (see the appendix 2).
Appendix 2
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* Zapovnyu¾tsya at razi podannya utochnyuyuchy a rozrakhunka; yakshho pomilka tsyy podatkovy perioduvzhe vipravlyalisya ranishe, about cepovidomlyayetsya at dovidci to c i ye ї deklarac i ї.
nazva
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Identifikacijnijkod carpenter zg_dno z YEDRPOU
(number svidoctva about re-
¾strats_yuplatnik of PDV – sub’ ¾ktaspets_alny to a mode
opodotkuvannya)
(UAH)
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** Dvanadcyat posl_dovny podatkovy pepiodiv sukupno (in))))))))). For the novostvoreny carpenter – zv_tny podatkoviya period.
It is induced informaciya ye dostovirnoyu.
Ker_vnik Korolenko _Korolenko I. C.
(pidpis) (iniciali that prizvishche)
Golovny accountant Bogush __ Bogush A. I. ___
(pidpis) (iniciali that prizvishche)
So, by results of activity in February of the 2008th – January, 2009 specific weight postavki the agricultural goods and services made 91,9 % from total amount of deliveries. Means, and in the next reporting period the enterprise can be subjyoekty a special mode.
On materials of the newspaper "Balans-Agro".