The explanation is given how to modify the sum of the tax credit on the VAT at write-off of the lost crops and how to reflect in accounting of operation on such write-off in numerical examples.
At agricultural enterprise – the payer of FSN and the exempt on the VAT (according to item 11.29 of the Law on the VAT) the part of crops of winter wheat wetted through. On the impounded areas the crop won’t be received, and the lost crops should be written off.
1. What to do with the VAT at write-off of the lost crops?
2. How to reflect in accounting of operation on such write-off?
1. At write-off of the lost crops a selkhozpredyopriyatiya it is necessary to modify the sum of the nayologovy credit on the VAT. Let’s explain in more detail.
If for cultivation of the lost crops were ispolzovany the purchased goods, at acquisition koyotory the paid sum of the VAT included in the tax credit, such sum of the tax credit should be reduced.
To carry out this operation to the enterprise it is necessary in svyazi for that the goods acquired by it and services, kotoyory were used at cultivation of the lost crops (seeds, fuel, fertilizers, services of the storonyony organizations, etc.), won’t be used any more in taxable operations. And in that case paid at acquisition of such goods the sum of the VAT of the tax credit doesn’t join (Zayokon’s subitem 7.4.3 about the VAT).
Thus, the enterprise should define, what part of the purchased goods (services) is the share of the lost crops, and to modify the sum of the nalogoyovy credit falling on such goods. As it to make, we will explain on an example.
Example 1
The enterprise sowed winter wheat of 300 hectares of zeyomelny sites. Owing to spring high waters of 25 hectares of crops wetted through. Costs of crops of winter wheat on all area made 202 000 UAH. From them on the purchased goods (services) at which priobyoreteniye the tax credit was reflected, 73 000 UAH are necessary., The VAT – 14 600 UAH.
In the considered example the VAT falling on lost crops, will make 1 216, 67 UAH. (14 600 UAH.:: 300 hectares x 25 hectares).
The received sum should be excluded from the tax credit, having reflected it in the special declaration on
VAT (if, of course, originally tax credit
it was reflected in this declaration). This indicator at line 16.3 with a sign joins -.
Together with the declaration the enterprise needs to submit the appendix Calculation of correction of the sums of the VAT to the nayologovy declaration on a tax on the added stoyoimost (reduced) with specified in it is mute the reason of correction of the tax credit.
Let’s note that in this case it is quite pertinent vopros: and whether it is necessary to charge tax obyazatelyyostvo according to subitem 7.4.1 of the Law on the VAT (the last paragraph)? By this norm it is defined: if the priobretenyony goods (services) start to be used in operations which aren’t object of a nalogoobyolozheniye according to Art. 3 of the Law on the VAT or osvobozhdayutsya from the taxation according to Art. 5 of the Law on the VAT, for usual cost of such goods neobxodimo to add the VAT.
However in our case acquired predpriyatiyoy the goods (services) which were used at cultivation of the lost crops, are written off with balansa in connection with force-majeur circumstances. Respectively they don’t start to be used in the operations specified in Art. 3 or Art. 5 of the Law on the VAT. So, for charge of the tax obligations on cost of such goods of the bases isn’t present.
2. In accounting of an expense for crops of pogibyoshy cultures are written off on extreme rasxody – on account 99 debit. The accounting of such operayotsiya we will consider on a conditional numerical example.
Example 2
The enterprise sowed 300 hectares of the land lots winter wheat. Expenses on crops made 202 000 UAH., from them the purchased goods (services), in which VAT it was included in the tax credit,-73 000 UAH. (The VAT – 14 600 UAH.). During vesenyony high waters of 25 hectares of crops appeared zatoplenyony that led to their death.
Reflection of these operations in accounting and the special declaration on the VAT it is representable in the table.
(On Balans-Agro newspaper materials).