The explanation of the expert is given what to do with the VAT when obtaining the grant of the state budget: to charge BUT or to correct the tax credit.
The agricultural enterprise received from the state budget the grant for crops of winter and summer crops.
What to do with the VAT when obtaining such grant: to charge the tax obligation or to correct the tax credit?
No, in this case the enterprise on should do neither that, nor another.
Let’s explain why.
According to subitem 3.1.1 of the Law on the VAT tax obyazatelyyostvo on the VAT are charged only in that case when the operation being object of taxation of the VAT takes place. And object of taxation of the VAT are operations on a poyostavka of the goods (services) in the territory of Ukraine.
Obviously that when obtaining the grant from the budget the enterprise doesn’t carry out delivery of the goods (uslug), so, such operation isn’t object of taxation of the VAT.
As to the tax credit, the question of its koryorektirovka arose, most likely, because the agricultural enterprise considers the received grant as compensation of the expenses suffered by the enterprise on crops of agricultural cultures. However it not so.
According to the Resolution No. 239* the specified means are allocated from the state budget for financial support of production of plant growing by a dating way on 1 hectare of crops. The grant predostavlyaetsya on the basis of data on the area on which there ascended crops, instead of on the basis of the expenses suffered on crops.
Therefore, the received grant isn’t a komyopensatsiya of the expenses suffered by the enterprise.
It is necessary to notice that even if the received dotayotsiya and was compensation for incurred selkhozpredyopriyatiy expenses, to correct tax kredit all the same there is no need. The matter is that Zayokon about the VAT didn’t provide dependence of the naloyogovy credit because, for what means priobretayutsya the goods (services).
If the goods (services) were acquired for an ispolyyozovaniye in economic activity in nalogooblayogayemy operations, about any correction of the nayologovy credit when receiving compensation there can not be a speech.
Thus, when obtaining the grant from gosbyudzheta no features at taxation of the VAT are present.
* the Resolution KMU from 02.03.06 of No. 239 About an isyopolzovaniye order in 2006 of means state byudzheta which are allocated for financial support of a proizyovodstvo of production of plant growing by a dating way.