The agricultural enterprise got at individuals of cows. In article it is specified, on what rate to charge the VAT at sale of such cows to the processing enterprises and other buyers. It is noted, in what declaration on the VAT it is necessary to reflect such operations.
Reorganization 2002
The agricultural enterprise got at physical faces of cows. On what rate it is necessary to charge the VAT at sale of such cows to the pererabayotyvayushchy enterprises and other buyers? In what declaration on the VAT it is necessary to reflect such operations?
To operations on sale by agricultural producers to the processing enterprises of meat in live weight the zero rate of the VAT (subitem 6.2.6 of the Law on the VAT) is applied. It concerns sale of meat both own proyoizvodstvo, and acquired at other persons.
Operations on sale of meat (cattle) to other poyokupatel or overworking predpriyatiyam not in live weight should be taxed on a rate of 20 %.
The privileges provided by item 11.21 of the Law on the VAT, that is receiving by an agricultural tovaroyoproizvoditel of grants from the processing enterprises for the meat put to them in live weight and possibility to leave in the VAT rasporyazheyoniya from meat sale to other buyers (or from meat sale not in live weight to the pererayobatyvayushchy enterprises), are applied only in case of sale of meat of own proizvodyostvo (item 1 of the Order of charge, payments and an ispolzoyovaniye of the means directed for payment of grants to agricultural producers for put by them to processing predyopriyatiya milk and meat in live weight, utverzhdenyony by the resolution KMU from 12.05.99 of No. 805).
In our situation meat in live weight (cow) was acquired at individuals (for pereprodazhi), instead of developed grown up) in own economy therefore on such deliveries the enterprise won’t have the right to aforementioned privileges. To reflect all specified operations on sale follows in the general declaration on the VAT, that is in that according to which are made raschety with the budget.
On Balans-Agro newspaper materials.