Is it necessary to pay VAT on transactions on UTII?

Do I need to pay VAT on UTII?

Let us recall that paragraph 4 of Article 346.26 of the Tax Code of Russia states that companies and individual entrepreneurs using a single tax on imputed income are not recognized as VAT payers, except in a few cases.

These exceptions are situations where those who apply “imputation” can deal with VAT, which imposes on them all the associated obligations: calculation, payment of tax and submission of reports.

Let's look at the cases in which entrepreneurs and organizations on UTII can work with VAT.

VAT return 2019

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Combining UTII and OSNO: features - Kontur.Accounting

In competitive market conditions, entrepreneurs, as a rule, conduct several types of activities. And what is beneficial for one line of business may be unprofitable for another - especially in terms of taxes. Therefore, the use of several tax regimes at once is a common phenomenon. Among Russian organizations and individual entrepreneurs, the combination of UTII and OSNO is common, and we will talk about it further.

Features of the main mode and “imputation”

Do you combine special modes? Easily keep separate records and pay salaries in Kontur.Accounting. The service will calculate taxes, prepare payment slips, remind you of payment dates and automatically generate reports for sending via the Internet.

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OSNO is the basic taxation system that is assigned to taxpayers from the moment of registration.

The main regime is considered complex due to the high tax burden: income tax, VAT, property taxes, personal income tax, and insurance payments are paid.

To apply this system, the number of employees of the organization or individual entrepreneur, the structure of the company’s authorized capital and business lines are not important.

UTII is a special regime in which income tax, VAT, personal income tax (for individual entrepreneurs), and property tax are not paid.

This regime is used for the areas of activity specified in the Tax Code of the Russian Federation and is applied by taxpayers whose staff number is no more than one hundred people, and no more than 25% of other organizations participate in the authorized capital.

Unlike the main regime, imputed tax is calculated based on the values established by law, and does not depend on real profit.

Combining UTII and OSNO: subtleties

The main thing when combining UTII and OSNO is to separate the accounting of transactions for them. To do this, you need to separately take into account the following indicators:

income - according to the Tax Code of the Russian Federation, for “imputation” income is determined based on basic income, physical quantities and adjustment factors, and for the main mode, profit is calculated based on actual revenue and costs. At the same time, imputed income does not increase the income tax base, and the amount of revenue is not taken into account when calculating the imputed tax;
expenses - the costs that a business incurs on the “imputation” cannot be taken into account when determining income tax and, vice versa. For example, if some employees are engaged in operations for imputed activities, and some - for those related to the main regime, then contributions from payments to employees in the “imputed” regime will reduce the imputed tax, and wages and deductions from it for “general regime” employees will reduce the income tax base ;
VAT - “general regime workers” pay VAT, but “imputed workers” do not, therefore only input tax on transactions that relate to activities in the main regime is accepted for deduction;
transport and property - for the purpose of calculating transport and property taxes, taxable objects must be taken into account separately by areas of activity related to different tax regimes.

Taxpayers who combine UTII and OSNO have costs that are common to business as a whole: office rent, accountant's salary. Such expenses are divided in proportion to income determined by the basic regime and the “imputed” regime.

Reporting when combining modes

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Simultaneous work on the “imputation” and on the main system implies that for each tax regime the corresponding taxes are paid separately and sets of reports are submitted.

In this case, the principle of territorial registration applies: taxes on OSNO are paid to the legal address of the organization or according to the registration of the individual entrepreneur, and the imputed tax is transferred to the place of registration as a UTII payer for a certain type of activity.

Reporting is presented according to a similar principle.

As for accruals from payments to employees, it does not matter what activities they are involved in: transfer of contributions and filing of reports occur for all employees at the legal address of the organization or at the registration of the individual entrepreneur.

How to add the main mode to the “imputation”

Since only the types of activities specified in the Tax Code of the Russian Federation are subject to imputed tax, operations that do not fall under the “imputed tax” will be in the main mode by default. As a rule, combining tax systems occurs in the following cases:

expanding business by opening additional areas of activity that are not covered by the special regime - they will automatically be included in the main tax system;
increasing the territory of operation of the company, when the corresponding type of activity was not registered as subject to imputed tax in the new location;
termination of an activity previously subject to imputed tax - upon deregistration, all operations in this area of business are subject to income tax.

Please note that when opening new lines of business, the corresponding OKVED code must be indicated in the Unified State Register of Legal Entities. To enter the code into the register, you must submit an application to the Federal Tax Service to add types of activities.

Transition from the main mode to “imputation”

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To transfer part or all of a business to imputation, the taxpayer must make sure that its activities comply with the types specified in Chapter 26.3 of the Tax Code of the Russian Federation. In addition, restrictions on the application of the special regime must be observed in terms of the number of employees (no more than one hundred) and participants in the authorized capital of the organization (the share of other organizations is no more than 25%).

Important! In the territory where the imputed activity is supposed to be carried out, “imputation” should be introduced and there should be no trade tax, since these are mutually exclusive factors.

Subject to the restrictions provided for by the Tax Code of the Russian Federation, the transition from the general regime to the “imputation” occurs by submitting an application to the Federal Tax Service at the place where the corresponding line of business will be conducted.

The application deadline is five days from the date of implementation of operations for the imputed activity.

Let us note that organizations and individual entrepreneurs have the right to submit an application at any time during the year, and the tax base will be calculated based on the time of work on the “impute” in the month of registration as an imputed tax payer.

When transferring activities from OSNO to UTII, it is necessary to restore input VAT on all transactions - this will be reflected as another expense in the income tax return, as well as in the VAT return. “Transitional” declarations for the period of work preceding the application of the “imputation” are submitted to the Federal Tax Service.

Irina Smirnova

When combining OSNO and UTII, the Kontur.Accounting web service is suitable for small businesses. Easily keep separate records, calculate salaries, and send reports via the Internet. The system itself will calculate taxes for different regimes and generate reporting based on accounting information. Explore all the features of the service with a free trial of 14 days.

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Separate accounting is necessary if the organization conducts activities subject to different systems. In the article we will look at separate accounting when combining simplified taxation system and UTII.

An organization or individual entrepreneur may need to switch from simplified to imputation or combine these modes. In this article we will tell you when such a transition is possible, what documents will be needed for this and where to apply for them.

Experienced businessmen often combine OSNO and UTII to optimize the tax burden and save money. In this case, a well-designed accounting policy is of great importance. In this article we will tell you how to apply two regimes at the same time and avoid problems with the tax authorities, as well as what points are important to highlight when drawing up an accounting policy.

, Elizaveta Kobrina

Source: https://www.B-Kontur.ru/enquiry/525-sovmeshchenie-envd-i-osno

Do I need to pay VAT on UTII?

These exceptions are situations where those who apply “imputation” can deal with VAT, which imposes on them all the associated obligations: calculation, payment of tax and submission of reports.

Let's look at the cases in which entrepreneurs and organizations on UTII can work with VAT.

VAT return 2019

Is it possible to work with VAT on UTII?

There are several such situations:

An economic entity imports products from abroad into the customs territory of Russia

All importers, including special regime officers, are required to pay import VAT on the basis of clause 1 of Art. 146 of the Tax Code of the Russian Federation. Import VAT rates are 10 or 20% and depend on the type of imported product.

No later than the 20th day of the month following the month the goods were imported into Russia, you must submit an “import” VAT return, and then the tax payment must be made. The declaration is submitted via electronic communication channels by organizations whose number in the previous year was more than 100 people. If the company has less than 100 employees, you can submit reports to the Federal Tax Service on paper.

Organizations and individual entrepreneurs on the “imputation” act as a tax agent for VAT

This happens in the following cases:

products or services are purchased on the territory of the Russian Federation from foreign companies that are not registered with the Federal Tax Service of Russia;
The UTII payer is an intermediary in the sale and payment for goods of foreign companies that are not registered for tax purposes in Russia.

In addition, he must submit a VAT return no later than the 25th day of the month following the previous quarter.

For violation of the deadline for paying VAT and submitting reports, tax authorities have the right to apply penalties.

Important!

Companies and individual entrepreneurs that are tax agents and apply UTII cannot submit taxes for reimbursement, since they are exempt from VAT.

Refund of customs VAT upon import

When issuing an invoice to a counterparty with the VAT amount highlighted in it

This situation is regulated by Article 173 of the Tax Code of the Russian Federation. The amount of tax indicated in the invoice is subject to payment to the budget.

Is it possible to work with VAT on UTII?

There are several such situations:

An economic entity imports products from abroad into the customs territory of Russia

Organizations and individual entrepreneurs on the “imputation” act as a tax agent for VAT

This happens in the following cases:

products or services are purchased on the territory of the Russian Federation from foreign companies that are not registered with the Federal Tax Service of Russia;
The UTII payer is an intermediary in the sale and payment for goods of foreign companies that are not registered for tax purposes in Russia.

The UTII payer-tax agent is obliged to independently calculate VAT, withhold it from the income he pays to the taxpayer, and transfer the tax to the budget (Article 24 of the Tax Code of the Russian Federation). In addition, he must submit a VAT return no later than the 25th day of the month following the previous quarter. For violation of the deadline for paying VAT and submitting reports, tax authorities have the right to apply penalties.

Important!

Companies and individual entrepreneurs that are tax agents and apply UTII cannot submit taxes for reimbursement, since they are exempt from VAT.

Refund of customs VAT upon import

When issuing an invoice to a counterparty with the VAT amount highlighted in it

This situation is regulated by Article 173 of the Tax Code of the Russian Federation. The amount of tax indicated in the invoice is subject to payment to the budget.

Other transactions requiring payment of VAT

The legislation (Article 246.26 of the Tax Code of the Russian Federation) obliges individual entrepreneurs and legal entities that have switched to the imputed system to pay VAT on customs operations. The company must calculate the amount of tax for the import of goods into Russia and, by the 20th day of the month following the reporting period, submit a declaration to “its” Federal Tax Service Inspectorate in the prescribed form with a set of supporting documentation. The document can be submitted on paper or electronically.

Another case of transfer of VAT by the “imputed” is when he issues an invoice to the counterparty with the allocated tax amount. According to the law, persons using special tax regimes do not have the right to such preparation of supporting documents. The allocation of the VAT amount automatically entails the obligation to transfer it to the state budget.

VAT when combining OSNO and UTII

In the case when a company or individual entrepreneur carries out different types of activities, some of which involve working with VAT, while others do not, it is possible to combine the main system with the use of a preferential regime, including UTII. The combination of OSNO and “imputation” obliges to keep records separately:

as a result of financial transactions within the framework of OSNO, the tax base for VAT is formed, while accounting requires reflection of incoming and outgoing taxes;
for transactions that relate to UTII, input VAT is taken into account as part of the cost of purchased products, works, services;
It is most difficult to determine VAT attribution for goods (works, services) purchased for the purpose of use in activities both under OSNO and UTII.

Let's consider this division using an example

The owner of the individual entrepreneur provides passenger transportation services on UTII and at the same time conducts trading activities in 3 pavilions. For two of them he uses OSNO, for the third - UTII, with revenue distribution in the ratio of 75%/25%.

To expand sales volumes, 2 cars were purchased in 2020. The first one - for the transportation of passengers - on the "imputed" market, was purchased for 850 thousand rubles, including VAT - 141,670 rubles. The second vehicle is intended for delivering goods to retail outlets; its cost is 450 thousand rubles, incl. VAT - 75,000 rubles.

The accountant’s tasks include accounting for VAT in the OSNO mode for trade and UTII for the transportation of passengers and trade. How should this be done?

VAT on the first car (in the amount of 141,670 rubles) must be included in its cost upon capitalization, since it will be used for activities under UTII and is not subject to VAT.

The second car is planned to be used in trade operations for both OSNO and UTII. VAT must be distributed depending on the share of revenue:

VAT on UTII = 25% * 75,000 = 18,750 rubles - must be included in the cost of the car when registering;
VAT on OSNO = 75% * 75,000 = 56,250 rubles - will be deducted.

Are you sure that your accountant will not get confused in all these subtleties and will not make mistakes that could lead to penalties from the tax service? We have already talked about how to independently check regular specialists. Another verification option is cooperation with a specialized accounting firm.

Order service

UTII and VAT for business entities in accordance with the norms of clause 4 of Art. 346.26 of the Tax Code of the Russian Federation are incompatible concepts. Legal entities and individual entrepreneurs who have switched to paying tax on imputed income are exempt from the obligations of VAT payers. But in some situations this rule does not apply - such cases are described in the Tax Code.

The individual entrepreneur allocated VAT on UTII. Should he pay personal income tax on this amount?

No, here we are talking specifically about VAT, because the tax office initially called me and verbally demanded that I submit 3-personal income tax, explaining this by the fact that I had paid VAT and a declaration for this tax. My opinion, what do you think about it: As a general rule, UTII payers are not recognized as VAT taxpayers (clause 4 of Article 346.26 of the Tax Code of the Russian Federation). And issuing an invoice to the buyer (client) with the allocated amount of VAT does not deprive the seller (performer) applying UTII of the right to use UTII. The Ministry of Finance of Russia in Letters dated 04/18/2014 No. 03-11-11/18035, dated 08/07/2013 No. 03-11-11/31784, dated 07/05/2013 No. 03-07-14/26067 on a similar issue gives the following explanations: Tax Code The Russian Federation “does not contain such grounds for the loss of the right to apply the tax system in the form of a single tax on imputed income for certain types of activities, such as issuing an invoice by the payer of a single tax on imputed income.” My arguments in response to the requirement are based on the fact that the income from the client to whom the invoice was issued was received precisely from the provision of cargo transportation services, that is, from activities for which the individual entrepreneur is registered as a UTII payer, and not from any - or other activities. The use of UTII is voluntary. And if an individual entrepreneur is registered as a payer of UTII for such type of activity as cargo transportation, then all income received by the entrepreneur from cargo transportation is taxed only within the framework of UTII. Such income cannot be taxed under OSNO with personal income tax calculation only because the individual entrepreneur has issued an invoice to his client. That is, it is impossible to apply different tax systems for income received from one type of activity during a calendar year. Among other things, the individual entrepreneur did not submit an application to deregister him as a UTII payer and to transfer his type of activity to OSNO. Moreover, the transition for one type of activity from UTII to OSNO on a voluntary basis is carried out only from the beginning of next year. Now, if an individual entrepreneur carries out retail trade, in respect of which UTII is applied, and at the same time the buyer has entered into a supply agreement with the issuance of an invoice to the seller, then the income received under the supply agreement should be taxed under OSNO. But not because the individual entrepreneur issued an invoice, but because concluding a supply agreement is no longer retail trade. This is wholesale trade. But wholesale trade is not transferred to UTII. And in such a situation, the individual entrepreneur carries out two types of activities: retail, for which he reports according to UTII, and wholesale, for which he reports according to OSNO. I specifically gave you this example so that you understand exactly where tax inspectors are mistaken. In my case, I have one type of activity. And it doesn’t matter whether you issued an invoice or not, your type of activity: cargo transportation does not change to another type of activity.

UTII and VAT in 2020

Value added tax must be calculated and paid to the budget by persons registered with tax authorities in the Russian Federation and using OSNO. When switching to special tax regimes, including UTII, obligations for VAT and income tax are replaced by one comprehensive tax. The exception is situations when a business entity carries out operations to import commercial products into the customs territory of the Russian Federation from other countries.

In addition, the UTII payer can perform the functions of a tax agent for VAT, and then he has an obligation to calculate and pay value added tax for the counterparty. In particular, combining VAT and UTII by a tax agent is possible in the following cases (Article 161 of the Tax Code of the Russian Federation):

in transactions with foreign counterparties that are not registered with the Federal Tax Service of Russia, but sell goods (work, services) on the territory of the Russian Federation, as well as in the Russian Federation by the “imputer” of goods belonging to such foreign counterparties;
the tax agent will have to pay UTII and VAT at the same time when renting or purchasing property assets from government bodies;
when selling confiscated, ownerless, purchased, or inherited by the state valuables and treasures;
when selling a vessel, if it is not registered in the Russian International Register of Ships within 45 days after the transfer of ownership (the tax agent is the one who is the owner after this period).

UTII and VAT LLCs and individual entrepreneurs on the “imputation” can also combine if they issue their counterparty an invoice indicating the amount of VAT (clause 5 of Article 173 of the Tax Code of the Russian Federation). In this case, you will have to pay the amount of tax indicated in the invoice to the budget and submit a VAT return electronically (in other cases, the “impostors” can report VAT on paper).

How should UTII and VAT be paid for transactions with foreign counterparties:

for individual entrepreneurs and legal entities performing the functions of tax agents, this will not be an additional fiscal burden if, when settling with a counterparty, he is paid the amount minus VAT;
When the transaction amount is indicated in the contract without indirect taxes and with the clarification that the buyer pays VAT from his own funds, VAT obligations become an additional burden for the acquiring party.

In situations where a business entity on UTII acts as a tax agent and pays VAT, the tax paid cannot be submitted for reimbursement. The justification for this position of the tax authorities is related to the absence of VAT obligations among the “imputed” persons, and, accordingly, the right to deduct it.

Consequences of indicating VAT in invoices in UTII mode

One of the cases where VAT arises in the UTII regime is the fact that the special regime officer issues invoices with the allocation of the VAT amount. Often this happens at the request of customers. In such circumstances, VAT will also have to be charged and paid. This is clearly indicated by clause 5 of Art. 173 Tax Code of the Russian Federation.

***

Often, the use of UTII does not guarantee complete exemption from VAT obligations. The list of such situations is limited and strictly regulated by the Tax Code of the Russian Federation. However, tax collectors need to be extremely careful, since if they fail to fulfill their VAT obligations, they will be held accountable as usual by companies.

VAT when combining OSNO and UTII

Business entities can switch to paying UTII only in those areas of activity that are listed in clause 2 of Art. 346.26 Tax Code of the Russian Federation. If an enterprise or individual entrepreneur simultaneously conducts business in several segments, some of which do not fall within the scope of the tax on imputed income, a combination of OSNO and UTII is allowed. In such a situation, it is necessary to keep separate records of VAT and UTII with reference to the types of activities:

for transactions carried out within the framework of activities falling under the OSNO, a tax base for VAT is formed; incoming and outgoing VAT must be reflected in the accounts, displaying the balance for payment to the budget or for reimbursement;
for transactions related to activities on UTII, input VAT is taken into account as a component of the cost of purchased goods (work, services);
for goods (works, services) that are purchased for use in several types of activities related to different taxation regimes, input VAT is divided proportionally with reference to a specific segment.

Example

Let's look at an example of how UTII tax and input VAT can be divided on an asset used in several areas of a company's activities.

The company is engaged in cargo transportation (UTII is used) and trade (3 pavilions, for one outlet the UTII is used - retail, for the other two OSNO - wholesale). During the reporting period, the organization purchased two vehicles:

a car that will be used only for cargo transportation in “imputed” activities, costing RUB 672,600, including VAT RUB 112,100;
a truck that will deliver goods to trade pavilions, costing RUB 367,800, including VAT RUB 61,300.

How will UTII and VAT be taken into account on cargo transportation and trade:

VAT on the first car (RUB 112,100) will be included in full in the cost of the incoming fixed asset, since this asset is planned to be used in activities on UTII that are not subject to VAT taxation standards.

For the second truck, VAT (RUB 61,300) will be partially deducted. The division of VAT should be made taking into account the share of revenue of retail outlets. Let’s say the share of the pavilion’s revenue on UTII is 30%, on OSNO – 70%. Calculation:

the amount of VAT attributable to UTII is 18,390 rubles. (61,300 x 30%), this part of the tax must be included in the price of the vehicle;
the amount of VAT attributable to OSNO is 42,910 rubles. (61,300 x 70%), this part of the tax is deductible.

Combination of UTII and general taxation regime

It often happens that an organization or individual entrepreneur conducts several types of activities simultaneously, and not all of them fall under UTII. The list of types of activities in respect of which imputation can be applied is closed (clause 2 of Article 346.26 of the Tax Code of the Russian Federation). Accordingly, for activities that do not fall under UTII, another regime should be applied, which could be the OSN.

When combining UTII and SST, the payer is obliged to keep separate records by type of activity (clause 7 of Article 346.26 of the Tax Code of the Russian Federation). Regarding VAT, we are talking about separate accounting:

operations that may be recognized as subject to VAT taxation (clause 1 of Article 146 of the Tax Code of the Russian Federation). Such transactions carried out within the framework of the general regime will form the tax base for VAT. That is, without separate accounting it is impossible to correctly calculate the tax base for VAT;
input VAT on purchased goods, works, services, property rights (hereinafter referred to as goods). After distributing the input VAT by type of activity (and, as a consequence, by taxation regime), the part of it that relates to special tax is taken for deduction, and the part that falls on UTII is taken into account in the cost of purchased goods.

A relevant question is regarding the connection between UTII and VAT. UTII refers to special regimes; its peculiarity is that it exempts payers of contributions from making payments on value added. At the same time, there is a list of transactions when tax can be paid under UTII.

There are some features of paying VAT with UTII. According to current legislation, value added tax is required to be calculated by payers who apply the general taxation regime and are registered. If there is a transition to a preferential regime, which includes UTII, you do not need to pay this fee. But there are exceptions when VAT must be paid on UTII.

Such cases include operations for the import of goods from other states. When switching to special taxation regimes, the obligation to make payments is replaced by a comprehensive contribution.

In this case, the payer of contributions can perform the functions of a tax agent. In what situations can a combination of deductions and the application of a special regime occur:

Transactions are carried out with foreign counterparties.
Payments are made upon purchase or lease of municipal property.
A vessel that has not been registered in the Russian registry is being sold.

It is possible to combine the regime and this contribution by organizations and entrepreneurs if they issue an invoice to the counterparty indicating the amount of the contribution. Then you will need to pay the tax and submit a tax return electronically.

If an organization is engaged in taxable and non-taxable activities at the same time, it is possible to combine the general system with the use of a preferential tariff. If taxes are paid on UTII, separate accounting should be maintained.

In what situations is it necessary to maintain separate records:

Financial transactions are carried out under the general regime, resulting in a taxable base.
Transactions relate to UTII, and incoming fees are recorded.
It is necessary to establish the attribution of deductions for goods for the purpose of application under the general regime and UTII.

You can see the nuances of separation using an example. Thus, an entrepreneur provides transportation services on a preferential basis and simultaneously conducts trade in three pavilions. In one way he applies OSNO, in another - preferential treatment, as a result, the proceeds are distributed 75/25%.

To increase the scale of sales, two vehicles were purchased. The first is for transporting passengers, the second is for moving goods to retail outlets. The main task of accounting is tax accounting in two modes. The tax on the value of the first car must be included in the cost when capitalized; when purchasing a second car, the tax will be distributed based on the share of profit.

UTII and VAT

Payers of UTII are not payers of VAT, therefore they do not have to calculate and pay it. Except for the case when an organization or individual entrepreneur imports goods into the territory of the Russian Federation on UTII (clause 4 of Article 346.26 of the Tax Code of the Russian Federation). But there are other situations when, when applying UTII, you have to deal with VAT.

Payer of UTII – tax agent for VAT

In a number of cases, an organization (IP) applying a special regime, incl. UTII becomes a tax agent for VAT. For example, if it purchases goods from a foreign organization that is not registered with the tax authorities of the Russian Federation, or rents property from a government authority. Then it is the impostor who must calculate the VAT, withhold it from the amount of income paid to the counterparty and pay it to the budget instead of the counterparty (Clause 1 of Article 24 of the Tax Code of the Russian Federation).

Issuing an invoice with allocated VAT

Since impostors are VAT non-payers, they should not issue invoices. However, sometimes they still issue such invoices in agreement with buyers who want to claim input tax as a deduction. In this case, the impostors automatically have an obligation no later than the 25th day of the month following the quarter in which the invoice was issued:

transfer the VAT allocated in the invoice to the budget (Article 163, paragraph 1, paragraph 5, Article 173, paragraph 4, Article 174 of the Tax Code of the Russian Federation);
submit a VAT return electronically to your Federal Tax Service (Clause 5, Article 174 of the Tax Code of the Russian Federation).

Combination of UTII and general taxation regime

operations that may be recognized as subject to VAT taxation (clause 1 of Article 146 of the Tax Code of the Russian Federation). Such transactions carried out within the framework of the general regime will form the tax base for VAT. That is, without separate accounting it is impossible to correctly calculate the tax base for VAT;
input VAT on purchased goods, works, services, property rights (hereinafter referred to as goods). After distributing the input VAT by type of activity (and, as a consequence, by taxation regime), the part of it that relates to special tax is taken for deduction, and the part that falls on UTII is taken into account in the cost of purchased goods.

VAT and UTII for individual entrepreneurs

An urgent question is how to pay contributions under a preferential regime for individual entrepreneurs (individual entrepreneurs). When creating a business, a person must choose a tax regime, however, it must be compared with the types of activities carried out.

According to current laws, persons who have chosen the imputed regime are not required to pay a fee. However, there are situations when payment must be made; such cases are prescribed in the Tax Code of the Russian Federation.

Deductions must be made during import operations, in the case of repair work at facilities used by the organization. The fee is paid when issuing an invoice with a prescribed fee, when renting real estate that is owned by the state, etc.

To pay tax on UTII, you must first calculate the fee payable to the budget, draw up declarations and submit documents to the fiscal authority in a timely manner. If the requirements are violated, there is a risk of sanctions from the tax authorities. The declaration is filled out in the prescribed form and submitted electronically.

If preferential treatment is applied, it is mandatory to indicate which system the individual entrepreneur uses. The document is submitted to the fiscal authorities before the 25th day of the month following the end of the period.

UTII with or without VAT - explanations in simple words

UTII and VAT in 2020

There are some features of paying VAT with UTII. According to current legislation, value added tax is required to be calculated by payers who apply the general taxation regime and are registered. If there is a transition to a preferential regime, which includes UTII, you do not need to pay this fee. But there are exceptions when VAT must be paid on UTII.

Such cases include operations for the import of goods from other states. When switching to special taxation regimes, the obligation to make payments is replaced by a comprehensive contribution.

In this case, the payer of contributions can perform the functions of a tax agent. In what situations can a combination of deductions and the application of a special regime occur:

Transactions are carried out with foreign counterparties.
Payments are made upon purchase or lease of municipal property.
A vessel that has not been registered in the Russian registry is being sold.

VAT when combining OSNO and UTII

In what situations is it necessary to maintain separate records:

Financial transactions are carried out under the general regime, resulting in a taxable base.
Transactions relate to UTII, and incoming fees are recorded.
It is necessary to establish the attribution of deductions for goods for the purpose of application under the general regime and UTII.

VAT and UTII for individual entrepreneurs

To pay tax on UTII, you must first calculate the fee payable to the budget, draw up declarations and submit documents to the fiscal authority in a timely manner. If the requirements are violated, there is a risk of sanctions from the tax authorities. The declaration is filled out in the prescribed form and submitted electronically.

UTII payer: VAT tax agent

There are some operations, when carried out by organizations and individual entrepreneurs who apply a single tax on imputed income, receive the status of a tax agent and work with VAT, paying a fee to the budget.

It is necessary to make a payment when purchasing goods or work from companies registered in another country, which are not considered payers of fees in Russia.

Companies also become tax agents if they buy or lease property from government authorities. If the buyer is on UTII, he is responsible for remitting tax in the form of a separate payment.

This also happens when selling confiscated goods, which became the property of the state by law. In addition to these situations, persons on UTII must issue an invoice including a fee in certain situations. Documentation requires the person to pay deductions and submit the appropriate declaration.

The specifics of making a payment depend on the specific situation that gave rise to this obligation. When paying an invoice, the payer draws up an order. The deadline for paying the fee for an organization and an individual entrepreneur is no different. If operations are related to the import of products, the payer himself determines the amount of the fee.

UTII payer: VAT tax agent

It is necessary to make a payment when purchasing goods or work from companies registered in another country, which are not considered payers of fees in Russia.

Companies also become tax agents if they buy or lease property from government authorities. If the buyer is on UTII, he is responsible for remitting tax in the form of a separate payment.

The specifics of making a payment depend on the specific situation that gave rise to this obligation. When paying an invoice, the payer draws up an order. The deadline for paying the fee for an organization and an individual entrepreneur is no different. If operations are related to the import of products, the payer himself determines the amount of the fee.

To pay or not to pay: all about UTII and VAT

UTII and VAT are mutually exclusive concepts in connection with the rules provided for by the specified special regime.

However, practice shows that not everything is so categorical and persons on a single tax are forced to pay value added tax.

In this regard, most entrepreneurs are interested in whether they pay VAT on UTII? The answer to this question is described in detail in this article.

We recommend reading: How to find out your experience via the Internet? Registration with the Pension Fund via the Internet. How to pay transport tax through State Services?

Unified income tax – is it with or without VAT?

According to practice, UTII is a special regime that exempts taxpayers using a single tax from the need to pay VAT. However, current legislation provides for a list of some exceptions that entail the need to use UTII and VAT simultaneously .

In what cases are VAT paid for UTII?

There are a number of operations during which business entities subject to a single tax on imputed income have the status of a tax agent.

When purchasing products, works or services from enterprises registered in a foreign country and not having taxpayer status in the Russian Federation. These cases can only be implemented if the place of sale of the specified goods is the territory of the Russian Federation.
During the acquisition or lease of any property from municipal or state authorities . These transactions constitute an object subject to value added tax. Buyers on UTII are responsible for determining the amount of VAT from the total cost of the property or rent, after which the latter must transfer the specified fee to the state treasury as a separate payment.
In the event of the sale of confiscated, ownerless or similar property that has legally become state property.
When participating in a contract for the sale and purchase of a vessel , which, after the conclusion of such a transaction, was not entered into the Russian International Register of Ships for forty-five days.

In addition to these situations, enterprises and individual entrepreneurs located on UTII are in some cases required to issue an invoice, which includes value added tax.

This procedure is provided to ensure that these taxpayers do not lose a counterparty who is not able to conduct tax-free transactions.

The execution of this document requires the depositor to pay the amount of the fee to the country's budget and, as a result, to submit the corresponding declaration to the territorial office of the tax service.

The current legislation, namely Article 346.

26 of the Tax Code of the Russian Federation, several exceptions are provided , suggesting the combination of a single tax on imputed income and value added tax.

The principle for calculating the specified fee, as well as the procedure for filing the necessary declaration, is determined depending on the territory of which state the imported products will come from.

Thus, if such goods are imported from countries belonging to the Eurasian Economic Union, the taxpayer will need to submit a declaration of indirect taxes, as well as attached documents, to the tax authorities and pay the amount of VAT to the country’s budget by the twentieth day of the month. for the month of import of products.

If importing countries do not have membership in the EAEU , then value added tax is payable when filling out a customs declaration.

The norms of paragraph 7 of Article 346.26 of the Tax Code of the Russian Federation stipulate that when combining UTII and the simplified tax system, VAT is paid only from those types of commercial activities that fall under the general taxation system. At the same time, there are special cases of calculating UTII and VAT by the following taxpayers.

In the case of purchasing products, the price of which includes VAT, for sale in an activity falling under UTII, value added tax is not refundable, but is taken into account in the cost of the specified goods.
When combining payment of a single tax on imputed income and value added tax, the payer is responsible for organizing separate accounting of activities in relation to each of the existing taxation systems.

How to pay VAT on UTII?

The procedure for paying VAT on a single tax depends on the specific situation that led to such a need, examples are below.

If the invoice is paid by the payer, a corresponding payment order is drawn up. The deadline for paying VAT for both individual entrepreneurs and organizations is identical. The amount of the specified fee can be paid to the budget in full or by dividing it into three parts. In the second case, each of the agreed parts must be paid before the twenty-fifth.
When carrying out operations related to the import of goods, the taxpayer independently calculates the amount of the fee and, before the twentieth day of the month following the month of import of products, after which he submits a tax return to the Federal Tax Service in electronic or paper form.
When calculating value added tax by tax agents, the obligation to pay it arises for specified persons only after receiving a profit expressed in monetary terms. In this case, payers within a month after the end of the tax period notify the tax service about the impossibility of withholding the tax and the existing debt. At the same time, the tax agent is responsible for keeping records of transactions regarding VAT withholding, as well as storing documents confirming these actions for four years.

Source: https://posobie.center/zakony-i-nalogi/nalogovye-lgoty/envd-i-nds/

Import of goods to the Russian Federation

UTII and input VAT are combined in case of import of goods into the country. The fee must be paid in accordance with Article 346 of the Tax Code of the Russian Federation. When importing products from the territory of the Customs Union countries, the payer must determine the fee and submit the appropriate declaration to the tax service.

According to current laws, the import of goods is their import without the obligation to export them in the future. The operation is a special object of taxation, the payment procedure for which is prescribed in the Tax Code.

Almost all imported products are subject to tax, but there are exceptions reflected in Article 150 of the Tax Code. The import operation is accompanied by the registration of a TD. At this point, the obligation to make a payment arises - before the products are released at customs.

In 2020, when importing products, a rate of 10% or 20% applies. For example, if the sale of products in the Russian Federation is taxed at a rate of 10%, then VAT is charged at the same rate. VAT is paid directly at customs, with the exception of imports from EAEU countries. In accounting, transactions are reflected in special entries.

VAT at UTII in 2020

Taxpayers using the UTII regime, in accordance with paragraph 4 of Art. 346.26 of the Tax Code of the Russian Federation do not have to pay VAT. However, there are situations in which UTII and VAT are compatible and comply with the law. In such cases, it is necessary to calculate and pay the tax, as well as timely submit a declaration to the tax authorities. For violation of these rules, “imputed” persons are subject to tax liability on a general basis.

For more information about penalties for failure to submit a return or its late submission, see the article “What is the amount of the fine for failure to submit a VAT return in 2020.”

The declaration for VAT and UTII, as well as for OSNO, is drawn up according to the general rules and form approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] For tax agents paying UTII and VAT, an opportunity is provided in accordance with clause 5 art. 174 of the Tax Code of the Russian Federation do not submit a VAT return in electronic form.

For more information about the cases in which a VAT return is filed when working on UTII, see the article “When and who submits a VAT return on UTII.”

Features of the transition to UTII

Let us highlight the most important features of the transition to this special mode:

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

The transition to UTII is permissible only for entities conducting specific types of business activities (our article is devoted to this issue. Who can apply and pay UTII - conditions and restrictions). Such areas of activity include, for example, the provision of personal services, cargo transportation, retail trade, etc. There are also restrictions on the number of employees of an economic entity wishing to switch to UTII (no more than 100 people), the composition of the founders (share of participation in the authorized capital of others legal entities should not be more than 25%).
This taxation system is applied only in those regions and cities of federal significance where it has been put into effect by acts of the competent government agencies (see article UTII - federal or regional tax?).
The transition to UTII is voluntary, that is, only by decision of the business entity itself. At the same time, in case of violation of the established requirements of the tax legislation of the Russian Federation, an economic entity can be transferred to the general taxation system by decision of the Federal Tax Service (clause 2.3 of Article 346.26 of the Tax Code of the Russian Federation).

VAT calculation by tax agents

Parallel payment of UTII and VAT is required for organizations and individual entrepreneurs when acting as tax agents. Tax agents are considered entities that meet the criteria set out in paragraph 1 of Art. 24 Tax Code of the Russian Federation. These are persons who are obliged to withhold the tax amount from the taxpayer and transfer the amount of tax to the budget.

In Art. 161 of the Tax Code of the Russian Federation lists possible actions of persons who are considered to be tax agents:

purchase of goods in the country from entities not registered with the Federal Tax Service;
rental or purchase of property from state or municipal authorities;
sale of property in court;
acquisition of the debtor's property;
sale in the Russian Federation of goods owned by foreign persons who are not registered with the Federal Tax Service;
sale of a vessel, which 45 days after its transfer was not registered in the Russian International Register of Ships.

The obligation to pay VAT for tax agents arises only when income is received in cash. The in-kind form of revenue obliges you to inform the tax authorities within a month after the end of the reporting period about the impossibility of withholding tax and the debt incurred by the taxpayer.

The tax agent is obliged to keep records of transactions on the taxpayer's income and VAT withholding, as well as retain supporting documentation for 4 years.

Application of VAT by tax intermediaries

Often companies on a single tax fall under the criteria of paragraph 1 of Art. 24 of the Tax Code of the Russian Federation, that is, they are tax agents. In addition to fulfilling their obligations under UTII, they are also responsible for calculating and withholding VAT on transactions with their partners.

The list of operations in which it will be necessary to perform the specified action is given in Art. 161 Tax Code of the Russian Federation:

purchase of goods and materials from organizations not registered in the Russian Federation;
concluding lease or purchase and sale agreements for the property of municipal or state institutions;
sale of property through auction by court decision;
sale of assets of foreign companies that are not registered with the Federal Tax Service;
sale of a vessel not entered into the Russian International Register of Ships within the allotted period.

The requirement to simultaneously pay VAT and UTII applies to agents only if they receive revenue in cash. If settlement with a partner was made in kind, the company must inform the Federal Tax Service of the impossibility of fulfilling its VAT obligations within a month after the end of the reporting period.

The tax agent must keep all primary documentation related to VAT and tax registers for this tax for at least 4 years.

VAT on import transactions

UTII and VAT are also compatible when importing goods into the territory of the Russian Federation. The obligation to calculate and pay tax in this case is enshrined in clause 4 of Art. 346.26 Tax Code of the Russian Federation. When importing goods from the territory of the European Union, the taxpayer must independently calculate VAT and submit a special declaration about this tax to the Federal Tax Service by the 20th day of the next month, along with a package of supporting documents. The declaration is submitted both electronically and on paper.

You can fill out the declaration without errors using the materials in our “VAT on Import” section.

VAT when importing valuables from abroad

to pay VAT on UTII in 2017 both in the situation of purchasing products abroad and importing them into the territory of the Russian Federation. This is indicated by clause 4 of Art. 346.26 Tax Code of the Russian Federation. When receiving goods from a state that is a member of the Customs Union, the company must charge VAT and submit special reporting on it no later than 20 days after the end of the month. In this case, you need to collect the necessary package of supporting papers.

Please note that submission of the declaration is only allowed in electronic form.

VAT accounting for UTII

Payers of the Unified Tax on Imputed Income (UTII), whether they are organizations or individual entrepreneurs, are exempt from paying VAT.

At the same time, there are exceptions.

VAT on UTII is paid:

when importing goods into the territory of the Russian Federation;
when issuing invoices with VAT (clause 5 of Article 173 of the Tax Code);
when performing the duties of a tax agent.

Calculate VAT online

VAT when combining UTII and OSNO

In cases where an organization or individual entrepreneur combines UTII and the general tax regime (OSNO), only part of the transactions related to “imputed” activities are exempt from VAT. In these conditions, it is necessary to establish separate accounting of VAT for UTII and OSNO.

In this case, two conditions must be met.

Condition 1. If an LLC or individual entrepreneur purchases goods (work or services) with VAT that will be used only in activities on UTII, then the amount of VAT is taken into account in the cost of such goods (including fixed assets and intangible assets), work or services.

Condition 2. If an LLC or individual entrepreneur purchases goods (work or services) with VAT that will be used only in activities on OSNO, then the amount of VAT is deducted according to the rules established by the Tax Code of the Russian Federation.

However, for some costs it is impossible to ensure separate VAT accounting for UTII and separate VAT accounting for OSNO.

In particular, this applies to renting premises or paying utility bills. Then the amount of “input” VAT should be distributed in proportion to how these purchased goods (works or services) are used in a particular type of activity. For the type of activity that falls under the general taxation regime, it is necessary to submit a VAT return and pay VAT quarterly (no later than the 20th day of the month following the reporting quarter).

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VAT on UTII

VAT under UTII and simplified tax system: what is the difference between the two taxation systems?

One and the other system were conceived as a special regime for small and medium-sized businesses. VAT under UTII and simplified tax system, as well as income tax, corporate property tax, and unified social tax are replaced by one tax, which the entrepreneur must pay. But, despite the obvious similarity, UTII is significantly different from the simplified taxation system. So, for example, the simplified tax system is the right of every taxpayer who meets the requirements established by the norms of the relevant legislation to switch to the “simplified tax system”. But an entrepreneur must switch to UTII if he conducts activities provided for by the norms of the Tax Code of the Russian Federation. That is, if a taxpayer is engaged in the type of activity that is included in the list, then he is obliged to switch from the general tax system or simplified tax system to UTII. A reasonable question arises: what should an enterprise do if, according to its charter, it conducts several types of activities: some of them meet the requirements of UTII standards, and others - the simplified tax system? In this case, the taxpayer is required to maintain two separate records - according to UTII and the simplified tax system or the general regime. The reporting period for UTII is a quarter, and for the simplified tax system it is a year.

The simplified tax system and UTII differ from each other in terms of the tax base: in the first case, the tax rate multiplied by the tax base is taken for calculation. The object of taxation is chosen by the payer independently: it is either income (and the rate is 6%) or profit (then the rate will be 15%). The basis for calculating UTII is the amount of imputed income: the result of multiplying the physical indicator by the basic profitability. When calculating UTII, the company’s real earnings are not taken into account, and the entrepreneur does not have the freedom to choose the object of taxation: the tax rate is multiplied by the imputed income.

The correctness of tax calculations is closely monitored by tax authorities, who conduct on-site and desk audits. If a company has submitted a tax return, a desk audit may be carried out within three months. To carry it out, no special permission from a higher authority is required, and during its course it is illegal to require the enterprise to submit additional documents of financial or economic activity.

On-site inspections are carried out on the territory of the taxpayer company and primarily establish the legality of its work on the simplified tax system or UTII. The period for which various documents on the financial and economic activities of the enterprise can be requested - a year or a quarter - also depends on this.

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