In this article the explanation is given, in what declaration to reflect the VAT on realization of production of own production.
Reorganization 2002
The agricultural enterprise is engaged in cultivation of pigs. According to extraction about the kinds of activity, received at the state registrar, two codes are appropriated to the enterprise: 01.23 Cultivation of pigs and 51.2 Wholesale trade in agricultural raw materials and live animals. Whether can reflect such enterprise delivery of pigs in the reduced declaration, after all in the certificate of the subject of a special mode on the VAT there is no code for trade – 51.2?
Yes, such enterprise can reflect sale of production of a svinovodstvo in the reduced deklayoratsiya according to Art. 81 of the Law on the VAT. Let’s explain why.
The matter is that realization of independently proyoizvedenny or grown-up production – it not a separate kind of activity, and a final stage of process of production. Such statement osnoyovano on the treatment of the concept "production" given in the Law from 01.06.2000 of No. 1775-III About licensing of certain types of economic activity.
Therefore, if the enterprise realizes isyoklyuchitelno pigs who and are grown up by it, a code 51.2 to it isn’t necessary. This kind of activity falls under a code 01.23. The code 51.2 is applied by those enterprises, which zanimayutsya acquisition and the subsequent resale of agricultural raw materials and animals, including pigs, instead of their cultivation.
On Balans-Agro newspaper materials.