In the publication it is answered to a question: Whether the supplier of water is obliged, writing out the tax consignment note on service cost, to consider electric power cost?.
Between agricultural enterprise and water supplying enterprise the contract on supply of water is signed. The tariff for water includes expenses of the supplier of water on the electric power.
Writing out the tax consignment note on cost of the specified service, the supplier of water doesn’t consider electric power cost, motivating it with that the payment for the electric power doesn’t join in his income.
Whether actions of the supplier of water are lawful. If isn’t present how to be to agricultural enterprise?
No, aren’t lawful. Let’s explain why.
The base of taxation of the VAT of operations tovarov (services) is determined by delivery proceeding from their contractual (contract) cost including any sums of means, cost of material and intangible assets which are transferred to the payer of the VAT poyokupately in connection with compensation of cost of the goods (services) (item 4.1 of the Law on the VAT).
The supplier of water realizes water on a tariff which should pay off them on the basis of economically reasonable planned expenses and taking into account playoniruyemy profit and the VAT (item 2 of the Order of formation of tariffs for services on centralized a vodosnabzheyoniya and to the water removal, approved by the resolution KMU from 12.07.06 of No. 959).
Expenses of the supplier the waters connected with ispolzovaniyoy to the electric power for technological needs, are a component of his direct material costs which, in turn, form cost of the realized services in water supply and a vodootveyodeniye (Order No. 959 item 9, 10).
Thus, expenses of the supplier of water on an elektyoroenergiya should be considered by it at tariff definition. And the VAT included in a tariff on a rate of 20 % should be estimated proceeding from an overall cost of service in supply of water (i.e. taking into account expenses on the electric power).
Respectively and the tax consignment note the supplier of water should write out proceeding from all sum of the means received by it as a payment for supply of water. Otherwise it breaks an order of charge of the tax obligations on the VAT and fillings of the nalogoyovy consignment note.
If the supplier of water writes out tax nakladyony not for all sum of the means paid by the recipient of services (in our situation – agricultural enterprise), such recipient on the basis of subitem 7.2.6 of the Law on the VAT can together with the tax declaration on the VAT submit to taxing authority:
• the statement with the complaint to the supplier of water;
• the copies of payment documents confirming payment of the VAT to the supplier of water.
Receiving by taxing authority of these documents will be the basis for carrying out unplanned vyyoezdny inspection of the supplier of water with a view of clarification of reliability and completeness of charge by it obligations on the VAT.
(On Balans-Agro newspaper materials).