It is answered to a reflection question in the declaration of the tax credit.
The farm – the payer of FSN got mineral fertilizers. From them it used a part when rendering services in earth processing to the foreign enterprises, and a part – for own needs.
In what declaration it were necessary to reflect the tax credit paid at acquisition of mineral fertilizers which are used when rendering services?
Such tax credit should be reflected in the speyotsialny declaration on the VAT. Let’s prove our answer.
The sums of the VAT paid at acquisition of TMTs, otrazhayutsya in the same declaration, in which in the tax obligations on operations prodazhi production (services), to which cost otnesena cost of such TMTs (Letter No. 1399 item 12).
In production cost of services it is put, in particular, and cost of raw materials which was ispolyyozovano when rendering service (P (C) BU 16 "Expenses"),
Therefore, cost of the mineral fertilizers used at rendering of service, enters in sostav its prime costs. In that case we need to define, in what declaration the opeyoratsiya on service is reflected.
We argue thus.
Agricultural enterprises don’t pay the VAT in the budget by delivery of the goods and services of sobstvenyony production (item 11.29 of the Law on the VAT). So, such goods and services are reflected in the special declaration on the VAT on which calculations with the budget aren’t carried out.
In our case service in the earth processing, rendered by a farm, also is service of own production. After all in connection with its granting the hoyozyaystvo incurred necessary expenses (a salary, amortization, fuel, mineral fertilizers, etc.).
So, the part of the acquired mineral fertilizers is used when rendering service of own proyoizvodstvo. And as such services are reflected in the special declaration on the VAT, in the same dekyolaratsiya it is necessary to reflect and the tax credit, nayochislenny at acquisition of fertilizers.
In the general declaration the hozyayyostvo would reflect such tax credit only if would eat a minudobreiiya. Their use within the contract on rendering of service by sale isn’t.
Example
The farm renders a selkhozpredpriyoyatiya service in earth processing, cost kotoyory, according to the contract signed between the parties – 1 800 UAH. (including the VAT – 300 UAH.).
Let’s consider reflection in accounting of the operayotsiya connected with providing of such service.
(On Balans-Agro newspaper materials).