Changes in VAT in 2018
In 2018, the VAT declaration is drawn up in accordance with the form approved by Order No. MMV-7-3 / 558 @ of the Federal Tax Service of Russia No. ММВ-7-3 / 558 @ as of October 29, 2014 (as amended by Order No. MMV-7-3 / 696 @ of the Federal Tax Service of Russia dated 20.12.2016).
Separate VAT accounting in 2018
Input VAT on purchases for non-taxable transactions can not be deducted. If the share of expenses for non-taxable transactions does not exceed 5 percent, the company has the right to declare VAT deductible for purchases, which are simultaneously taxable and non-taxable transactions (clause 4, article 170 of the Tax Code). And the input VAT on purchases only for non-taxable operations was forbidden to take to a deduction regardless of the share of expenses for these operations (Federal Law of November 27, 2017 No. 335-FZ).
Separate accounting was introduced for companies that receive funds from the budget. In 2018, the company does not declare a deduction of input VAT on purchases, which it does at the expense of budget subsidies or investments. The input VAT of the company includes in costs, provided that it takes into account the cost and purchase price. At the same time, it is necessary to keep separate records of VAT amounts for goods, work, services, fixed assets, intangible assets, property rights that the company acquired through budgetary subsidies or investments. If there is no separate accounting, it is not possible to include the amount of VAT in expenses (clause 2.1 of article 170 of the Tax Code).
Confirmation of the zero VAT rate for exports in 2018
From 01/01/2018, exporters have the right to refuse to apply the zero VAT rate (clause 7 of Article 164 of the Tax Code of the Russian Federation as amended by Federal Law No. 350-FZ of 27 November 2017). This will save taxpayers from a rather complicated procedure for its documentary confirmation. Earlier, the law and controlling bodies were against applying the rate of 18 or 10 percent instead of 0, even if it was known that the company would not collect documents confirming the zero rate.
To do this, you need to submit an application to the tax authorities not later than the 1st day of the quarter from which the company does not apply the 0 percent rate. Under this condition, the exporter is entitled to charge VAT immediately at shipment at a rate of 18 or 10 percent, depending on the type of goods. Refuse zero rate can be no less than a year and for all export shipments. You can not apply different rates depending on who is the buyer of the goods.
The same rules were introduced for some services taxed at zero rate. For example, it is the international transportation of goods (clause 7, article 164 of the Tax Code).
Note that the rejection of a zero rate for a taxpayer means a loss of the right not to charge VAT on the advance received, provided for in Section 1, Art. 154 of the Tax Code. Therefore, if the exporter received an advance payment (partial payment) for the forthcoming shipment of the goods, he first determines the tax base based on the amount of payment received, including VAT (clause 1, article 154, subparagraph 2, clause 1, article 167 of the Tax Code). The tax is calculated at the calculated rate (10/110 or 18/118), an invoice is issued for the advance, which is registered in the sales book (clause 3 of article 168 of the Tax Code of the Russian Federation).
The list of documents on the zero VAT rate has not changed yet. Under consideration in the State Duma there is a bill No. 249505-7, which will allow applying a zero VAT rate not only when the buyer of exported goods is a foreign person. The shipping documents will not have to be handed over among the documents justifying the right to zero rate. And contracts, like other documents submitted to the IFTS one day, do not have to be duplicated. In addition, the zero VAT rate for international transport will not depend on the law on the use of wagons.
The bill is included in the State Duma's review of issues on 12.07.2018.
Expansion of the list of agents
In 2018, buyers will be obliged to pay VAT on the purchase of certain types of products. Federal Law No. 335-FZ of 27 November 2017 assigns VAT tax agents to buyers of raw animal skins, ferrous and nonferrous metal scrap and wastes, secondary aluminum and its alloys by tax agents.
Only natural persons who are not IP are not recognized as tax agents. These tax agents are required to calculate by calculation method and pay VAT to the budget, regardless of whether they are VAT payers themselves or not.
VAT exemptions in 2018
Organizations were allowed not to pay VAT. Since October 1, 2017, there are no VAT leases on leasing contracts with the right to purchase, the sale of essential and vital medical products on the list of government and tickets to the aquarium (Federal Law of July 18, 2017 No. 161-FZ).
The scrap on scrap has been canceled. At the same time, VAT from the sale should be calculated by the buyer, not the seller (Federal Law of November 27, 2017 No. 335-FZ). Until 2018, the sale of scrap and waste of ferrous and non-ferrous metals was not subject to VAT (subpart 25 of clause 2 of Article 149 of the Tax Code).
VAT payment by special agents
Federal Law No. 335-FZ of 27.11.2017 recognizes agricultural producers on the EUCN as VAT payers. According to the authorities, this is a necessary measure for the unimpeded integration of agricultural producers into economic relations with VAT payers. In addition, the exemption of the payers of the EUCN from the property tax is proposed to apply only in the part of the property used in the business activity in respect of which this special tax regime is applied.
In 2018, the company restores VAT irrespective of whether the subsidy includes a tax amount. Also, it is necessary to restore the tax if the company received budget investments for cost recovery (sub-item 6, paragraph 3, Article 170 of the Tax Code). If the company refunded the costs from the budget not completely, then it is also necessary to restore the tax amount in part.
До 2018 года компания восстанавливала входной НДС по покупкам, если получала бюджетную субсидию на возмещение этих затрат, которая включала сумму налога (подп. 6 п. 3 ст. 170 НК).
Introduction of Tax Free System in Russia
Tax Free system assumes VAT refund to foreign citizens (non-members of the Unified Energy System) who export the goods purchased abroad. Such a system operates in many countries. In Russia, the Tax Free system is introduced from 01/01/2018. Corresponding amendments to Article 88 and Chapter 21 of the Tax Code of the Russian Federation introduced Federal Law No. 341-FZ of 27 November 2017.
When exporting goods purchased from Russia outside the EEA by the foreigner, VAT will be refunded. The Tax Code is supplemented by a new article 169.1, which establishes the procedure for paying compensation for the amount of tax. VAT refund is allowed for goods purchased only in certain retail organizations. At the same time, tax refunds are excluded when exporting excisable goods. The Government of the Russian Federation has the right to determine the list of other goods on acquisition of which by citizens of foreign countries on the basis of the compensation of the VAT amount. Compensate will be the amount of VAT paid, net of the cost of tax compensation services. The purchase amount for 1 calendar day must be at least 10 thousand rubles. including tax.
Compensation of the tax will be transferred to the account of an alien by retail organizations, or special companies already after export of the purchased goods abroad. Confirmation of export in this case will be carried out by the FCS. In addition, by Law No. 341-FZ, a zero VAT rate is established in relation to the company's services for paying VAT to foreigners. At the same time, a list of documents to be submitted to the tax authorities for applying the 0% VAT rate is determined.
From January 1, 2019, it is planned to approve a VAT rate of 20%
Draft Federal Law No. 489169-7 "On Amendments to the Tax Code of the Russian Federation, Article 9 of the Federal Law" On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation "and the Repeal of Certain Provisions of Legislative Acts of the Russian Federation Federation "
07/03/2018 The State Duma adopted in the first reading a bill on increasing the VAT rate. The bill on the increase of the VAT rate from 18% to 20% should be taken before the end of the spring session - until July 29, 2018. This is necessary for the formation of the budget for the next year and three-year plan.
It should also be noted that this bill (in order to ensure the stabilization of fiscal burden) provides for fixing the tariff of the insurance premium to the FIU at the level of 22% for an indefinite period (the current provisions of the Tax Code set a tariff of this contribution of 26% since 2021).
In addition, amendments are made that give the right, in some cases, not to restore the VAT accepted for deduction for goods (works, services) purchased from budgetary funds.