In a material answers (consultation) to the questions connected with filling of tax consignment notes and maintaining registers, the received and issued tax consignment notes are given.
Quite often the questions connected with filling of tax consignment notes (further – NN) and maintaining registers of received and given-out NN (further – the Register) arrive. Most actual of them we answer in this consultation.
How to fill NN at conditional sales?
Sometimes the taxpayer is obliged to add the tax obligations on the VAT without implementation of operation of delivery of the goods (services), i.e. on itself. According to the Law on the VAT it occurs in cases:
• transfers of the goods within balance of a nalogoplayotelshchik for non-productive use (item 4.2);
• recognitions of conditional sale of the commodity remains (fixed assets) at which acquisition the uplayochenny sum of the VAT was included in the tax credit and which are in the accounting of the taxpayer at date of cancellation of its registration as the payer of the VAT (the last paragraph of the item 9.8);
• OF eliminations according to the independent solution of a nayologoplatelshchik or their transfer to structure of neproyoizvodstvenny (items 4.9);
• uses of the goods (services) at which acquisition the tax credit was reflected, in operaciyax which aren’t the taxation object according to Art. 3 or are released from the taxation according to (subitem 7.4.1) Art. 5.
In such situations the taxpayer should nachislit the tax obligations and write out NN in duplicate on itself. Both copies remain with the taxpayer. The usual price (at elimination of OF of group 1 – the usual price, but not less than their balance cost) will be base of taxation of the VAT in most cases.
In the original of such NN the corresponding marks of type Transfer within balance for non-productive use, Elimination of fixed assets according to the independent decision of the taxpayer, Conditional sale become at an annuliyorovaniye of registration by the payer of the VAT, etc.
In lines NN where requisites of a pokuyopatel and the seller are specified, data of the nalogoyoplatelshchik who is writing out the consignment note (Order No. 165 item 8.3), after all it are provided in one person and the seller, and the buyer. Other requisites are filled in the general order.
How to fill total NN?
In some cases to the seller of the goods (services) razreyosheno to write out NN not on each operation of delivery, and one total in a day. According to Order No. 165 item 8.4 it is possible by deliveries:
• for cash to an ultimate consumer – to a neplatelyyoshchik of the VAT;
• for cash or by calculations by cards of payment systems, bank or personal checks under condition of delivery to the buyer of the commodity check, other payment or settlement document, podtverzhdayoyushchy payment reception. In such document total amount of sale, the sum of the VAT and tax number of the seller should be specified. Thus the limiting sum of sale according to each document shouldn’t exceed 10 000 UAH. in day;
• for cash under condition of granting to the buyer of cash vouchers which contain the sum of the postavyolenny goods (services), total amount of the VAT, but don’t contain tax number of the seller. The general summa the put goods (services) in this case shouldn’t exceed 200 UAH. (without the VAT) in day.
If calculations are made on "clearing settlement" or barteru, NN is written out on each operation of delivery irrespective of the sum of such delivery.
As the order of filling of total NN in normayotivny documents isn’t defined, we will offer the option:
• in the line "Buyer" it is possible to write down "Ultimate consumer";
• in lines Individual tax number of a pokuyopatel, A site of the buyer and Number of the certificate on registration of the payer of a value added tax – X;
• in the line "Term of delivery" – Delivery for nalichyony calculation.
Further NN is written out by the general rules. Thus the special attention is deserved by column 3 Noyomenklatura of delivery of the goods (services) of the seller. By the general rule in it it is necessary to specify all inventory, sold in a day. However at some taxpayers such list happens dostayotochno big therefore in practice (and taxing authorities, as a rule, don’t object to it) in column 3 it is possible:
• or to specify only numbers of commodity and cash vouchers or other documents confirming reception of payment by the seller;
• or it is simple to write Cash sale to konechyony consumers.
Let’s note that total NN should be written out in duplicate which remain with the seller. Tayokaya the consignment note is registered in NN register in day of its drawing up.
How to fill NN by gratuitous transfer production (service)?
In this case taxation basis opredelyaetsya from the actual price of operation, but not below the usual prices for such production (services) (item 4.2 of the Law on the VAT).
NN by gratuitous transfer of production (a predostavyoleniye of services) make in duplicate at the moment of emergence of the tax obligations:
• by production transfer – for date of its actual transfer;
• at service – for date of signing of the act of the executed services.
The order of filling of NN by gratuitous transfer by normative documents isn’t established. We consider that if production is transferred to the defaulter of the VAT, by analogy to Order No. 165 item 8.1 in the lines intended for filling of data on the buyer, it is necessary to make a mark of "X-th".
If transfer is carried out to the payer of the VAT, these lines it is necessary to give information on the person, kotoyory production (services are rendered) is transferred.
In the line "Term of delivery" we write gratuitous transfer.
Other lines are filled in the general order.
Whether it is necessary to fill the Register in case of acquisition of the goods (services) at the defaulter of the VAT?
Yes, it is necessary. It is demanded by the Order No. 244 in which item 9.8 the mechanism of filling of some columns of the register is described. In this point it is specified that the buyer who priobrel the goods (services) at the person which has not been registered by a playotelshchik of the VAT, in columns 8, 10, 12 and 14 of the section I of the Register puts a mark of "X-th". Other columns are filled so:
• in column 1 – number one after another;
• in columns 2 and 3 – date and number of obtaining the document testifying to acquisition of the goods (a service poluyocheniye);
• in column 4 – the name of the supplier;
• in column 5 – a mark "X-th", as the supplier not yavlyaetsya the payer of the VAT;
• in column 6 – cost of the goods (service);
• in column 7 – the sum reflected in column 6;
• in column 8 – a mark of "X-th".
How in the Register and the declaration on the VAT to reflect NN, arrived to the buyer of the goods (services) from the supplier with delay?
Such situations arise at the enterprises when the supplier writes out NN upon goods shipment (receiving money), and the buyer receives it much later.
According to subitem 7.4.5 of the Law on the VAT of the sum of the paid (added) VAT, not confirmed NN, in structure of the tax credit don’t join. Therefore the pokupayotel has the right to reflect the tax credit only in the period of receiving NN.
The consignment note which has arrived with delay, is reflected in Register section 1 in the general order. Let’s notice that in column 2 it is necessary to fix date of the actual receiving NN which won’t coincide with the date specified in the consignment note.
In the declaration on the VAT the sum of the tax credit should be reflected in line 10.1. By the way, the same option offers also GNAU (see. Letter No. 1117). Pay attention that the line of 16.1 declarations and Calculation of correction of the sums of the VAT (the annex to the declaration) in this case aren’t filled, poskolku no correction of the tax credit here will exist.
Whether the percent, added to the enterprise bank for storage of means are reflected in a current account in the Register and the declaration on the VAT?
No, aren’t reflected. In the Register and the declaration on the VAT only those operations which are connected with delivery of the goods or services are reflected. Charge by bank of percent by delivery isn’t.
How adjustment calculation to NN is reflected in the Register?
According to Order No. 244 item 8 adjustment calculations to NN are reflected in the Register as follows:
• written out to buyers – in the section II;
• received from the supplier – in the section I.
Thus in the Register register:
• in columns 1 – 4 – serial number of calculation of a korrekyotirovka, date of its extract (receiving for a pokupayotel), number, the name of the buyer (the supplier for the buyer) respectively;
• in columns 6 – 14 (6 – 11 for the supplier) – data of a koryorektirovka with the corresponding sign (+ or -).
Whether the taxing authority can refuse to the enterprise the right to the tax credit if received NN isn’t reflected in the Register?
No, can’t. The answer to this question contains in subitem 7.2.8 of the Law on the VAT. So, NN non-inclusion in the Register in the presence of its original isn’t the basis for refusal in transfer in structure of the tax credit of the sum of the paid (added) VAT defined in such consignment note.
We consider that the same norm extends and on cases when in the Register cash and commodity vouchers aren’t reflected, and also other documents which allow the VAT sum, added (paid) at acquisition of the goods (services), to include in the tax credit without NN.
How many Registers the agricultural enterprise which submits to taxing authority three declarations on the VAT should conduct?
As No. 244 about it norms aren’t established, therefore the enterprise has the right to solve samoyostoyatelno, how many Registers to it vesti – one for all declarations or separately to each of them.
But to facilitate process of filling of the declaration, to the agricultural producers using the spetsiyoalny tax treatments according to item 11.21 and 11.29 of the Law on the VAT, it is expedient to keep the Register to each declaration (to the general and special).
In what cases it is possible to reflect the paid sums of the VAT as a part of the tax credit without NN?
The basis for charge of the tax credit without receiving NN are:
1) the transport ticket, the hotel account or the account, exposed to the taxpayer for communication services and other services, which cost is determined by poyokazatel of devices of the account. All these documents should contain total amount of payment, the sum of a tax and nayologovy number of the seller (except for those which form is established by the international standards);
2) the cash vouchers containing the sum of the put goods (services), total amount of the accrued tax (with definition of fiscal number, but without an opreyodeleniye of tax number of the supplier). Thus for such charge total amount of the put goods (services) can’t exceed 200 UAH. in day (without the VAT);
3) properly issued commodity check, druyogy the payment or settlement document by delivery of the goods (services) for cash or calculation by cards of payment systems, bank or personal checks within the limiting sum established by NBU for cash calculations. The called documents confirm acceptance of payment by the supplier from a poyoluchatel of the goods (services) with definition of total amount of such payment, the sum of a tax and tax number of the supplier. The limiting sum of calculations with one supplier makes 10 000 UAH. in day.
If calculations are carried out in non-cash forme, the right to the tax credit arises only on the basis of NN irrespective of the sum.
Besides, if the supplier refuses to write out NN or the order of its extract is broken, the paid sum of the VAT can be included in structure tax kredita, having presented in taxing authority together with the declaration on the VAT the complaint to such supplier. It is necessary to put copies of commodity checks or other settlement documents certifying the fact of tax discharge as a result of acquisition of the goods (services) to it.
This statement forms also the basis for an otyoneseniye of the paid sums of the VAT in structure of the tax credit. Remember: if the goods are received, but not paid yet, this rule doesn’t operate.
What responsibility is provided for the wrong drawing up (not drawing up) of NN and the Register?
In this case the administrative penalty can be imposed on the head and officials of the enterprise as for the wrong conducting tax accounting according to Art. 1631 KUoAP. The size of such penalty makes from 5 to 10 NMDG (from 85 to 170 UAH.).
To data: incorrectly made NN can form the basis for refusal in the right to the tax credit at the buyer of the goods (services).
List of documents
1. KUoAP – the Code of Ukraine about administrative offenses from 07.12.84 of No. of the 8073rd.
2. An order No. 165 – the Order of filling of the tax consignment note, approved by the order GNAU from 30.05.97 of No. 165.
3. An order No. 244 – the Order of maintaining the register of the received and issued tax consignment notes, approved by the order GNAU from 30.06.05 of No. 244.
4. The letter No. 1117 – GNAU letter from 30.12.05 of No. 26268/7/16-1117.
(On Balans-Agro newspaper materials).