The explanation is given, under what conditions the agricultural enterprise being in 2006 on the general system of the taxation and paying the VAT in accordance with general practice, can use since 2007 special modes on the VAT according to item 11.21 and 11.29 of the Law on the VAT.
The agricultural enterprise in 2006 was on the general system of the taxation and paid the VAT in accordance with general practice. Under what conditions such enterprise can use since 2007 special modes on the VAT according to item 11.21 and 11.29 of the Law on the VAT? For this purpose it is necessary to present what documents in taxing authority?
What will be the reporting period for submission of declarations on the VAT?
Let’s answer questions one after another.
For agricultural producers (only yuridiyochesky persons) the Law on the VAT provided spetsiyoalny modes of payment of the VAT, namely:
• item 11.21 of the Law on the VAT – release from VAT payment in the budget at sale of milk, cattle, a bird, wool, and also dairy production and myasoproduktov, made in own pererabatyyovayushchy shops (further – a special mode 1);
• item 11.29 of the called Law – release from uplaty the VAT in the budget at production sale (uslug) own production, including a produkyotsiya (except the excisable goods), made on davalchesky conditions from own selsyokokhozyaystvenny raw materials (further – a special mode 2).
To use a special mode 1 have the right all a selyyokhozpredpriyatiya which realize specified types of production of animal husbandry.
And here only those agricultural enterprises at which for last otchetyony year the sum received from realization of a selkhozyoproduktsiya of own production and products of its processing, makes not less than 50 % of total amount of a gross income have the right to use a special mode 2.
So, if the enterprise in 2006 satisfied a vyyosheprivedenny condition, since January 1, 2007 it can use a special mode 2.
Now about that, as to registration a selkhozpredpriyoyatiya in taxing authority the subject of special modes 1 and 2.
Separate registration in taxing authority as subject of special modes on the VAT isn’t provided by a zakonodayotelstvo. Submission of any documents to start to use special modes isn’t provided also.
Nevertheless we consider that the taxing authority nevertheless is necessary for notifying on it. For this purpose together with the declaration for the first reporting period, in which the enterprise received a right to use a speyotsialny mode on the VAT (for example, for January, 2007), it is necessary to submit to taxing authority:
• the application notice in any form about application of special modes on the VAT. In a zayoyavleniye we advise to specify, what special rezhimy applies the enterprise and since what period, and also on the basis of what points of the Law on the VAT;
• calculation of determination of specific weight from realization of agricultural products of own production and produktov its processings in total amount gross doxoda for previous year (for example if the predpriyoyaty starts to apply special modes since 2007, calculation is represented following the results of 2006). Calculation is necessary only for a special mode 2. The form of such calculation isn’t approved, therefore it can be made in any form.
The reporting period for submission of declarations on the VAT at application of a special mode 1 is kayolendarny month (Order No. 805 item 15).
For a special mode 2 the reporting period for submission of the speyotsialny declaration isn’t established. Therefore term of submission of the declaration (monthly or kvartalyyony) depends on volume of taxable operations for the last 12 months (subitem 7.8.2 of the Law on the VAT).
However if the enterprise uses two spetsialyyony modes, irrespective of volume of nalogoobyolagayemy operations of the declaration it is necessary to submit monthly as for a special mode 1 reporting period can make only one month.
Besides, the agricultural enterprise should open speyotsialny accounts for transfer of the sums of the VAT for them which remain at their order and are used on a designated purpose.
Take into consideration: to each special mode otkryvaetsya the separate special account. According to Poryadyok No. 271 *, regulating an order of accumulation and an isyopolzovaniye of the sums of the VAT on a special mode 2, the special account neobxodimo to open within one reporting period.
Probably that it needs to be opened to predelnogo term of transfer of the sums of the VAT for the first reporting period of use of a special mode.
Concerning a special mode 1 term for opening specscheta isn’t established. In our opinion, the special account also should be opened to a deadline of a perechisyoleniye of the VAT for the first reporting period.
* the Order of accumulation and use of means which are charged by agricultural producers – platelshhikami the VAT concerning operations on sale of the goods (rabot, services) own production, including production (except the excisable goods), made on davalchesyoky conditions from own agricultural raw materials, approved by the resolution KMU from 26.02.99 of No. 271.
(On Balans-Agro newspaper materials).