In the publication consultation concerning is given in what declaration on the VAT operations on delivery of bakery products and the sunflower oil, made by the enterprise from raw materials, both own production, and purchased and others if the agricultural enterprise applies the special tax treatments should be reflected.
The agricultural enterprise applies the special tax treatments provided by item 11.21 and item 11.29 of the Law on the VAT. In what declaration on the VAT it should reflect operations on delivery:
• bakery products and the sunflower oil, made by the enterprise from raw materials both own production, and purchased;
• the services which are not agricultural (for example, on transportation of goods, transportation of children in school, raw materials supplied by the customer processing for customers – the foreign organizations, etc.);
• a bird and the animals earlier acquired and fattened by the enterprise?
The agricultural enterprises applying the special tax treatments, provided items 11.21 and item 11.29 of the Law on the VAT, should conduct the separate accounting of the tax obligations and the tax credit:
• on operations, taxable with application of special modes;
• on operations, taxable in accordance with general practice.
On the basis of such separate account declarations on the VAT are made:
• reduced (one or two – depending on quantity of the special modes which are at the same time applied by the enterprise) in which the operations falling under the special tax treatments are reflected:
• full (general) in which other operations are reflected.
In a considered situation the agricultural enterprise applies at the same time two special tax treatments: according to item 11.21 and according to item 11.29 of the Law on the VAT. Therefore, it is obliged to make three tax declarations: two reduced for each of special modes (codes 0132 and 0133) and one general.
The agricultural producers applying the special tax treatment, provided item 11.29 of the Law on the VAT, don’t pay in the budget of the sum of the VAT for operations for delivery of the goods (works, services) sobstvenyony production, including production (except the excisable goods), made on davalchesky conditions from own agricultural raw materials. An exception are operations on delivery to the processing enterprises of milk and meat in live weight.
In our situation to operations which fall under the preferential tax treatment according to item 11.29 of the Law on the VAT and are reflected in the reduced declaration on the VAT (with the indication of a code 0133), operations on delivery belong:
• bakery products and the sunflower oil, independently made by the enterprise from raw materials, both own production, and purchased;
• services which aren’t agricultural (transportation of children in school, cargoes, processing of raw materials supplied by the customer of foreign customers, etc.) and are provided by own forces of the enterprise, i.e. are services of own production.
Reflection of operations on delivery of a bird and the animals earlier acquired and fattened by the enterprise, depends on the one to whom such delivery is carried out. If the bird and animals are delivered:
• to the processing enterprises in live weight, at implementation of such operations VAT it is charged on a rate of 0 % (subitem 6.2.6 of the Law on the VAT and Order No. 805 item 2) and such operations are reflected in the general declaration on the VAT;
• to other buyers (not processing enterprises) or not in live weight, at carrying out such operations VAT it is charged on a rate of 20 % and such operations are reflected in the special declaration represented in a contracted form according to item 11.21 of the Law on the VAT.
(On Balans-Agro newspaper materials).