Which organizations are VAT payers? How to find out who is a VAT payer?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

In the early 90s. of the last century, market reforms began in the Russian Federation. All spheres of the society's economic activity underwent transformation. Special attention was paid to tax relations. VAT was one of the first mandatory deductions that were put into practice.

Meaning

The introduction of VAT on January 1, 1992 made it possible to ensure an equal approach to participation in the budget formation process of all business entities, regardless of their organizational and legal types and forms of ownership. This was due to the solution of such key tasks as:

1. Orientation towards harmonization of taxation systems of European countries.
2. Providing a permanent source of budget revenue.
3. Organization of receipts.

Functions

Today, VAT is considered one of the key federal taxes. The basis for its collection is the value added. She isis formed at all stages of production and circulation of products/works/services. VAT has traditionally been classified as an indirect universal tax. In the form of specific additives, they are levied by including them in the cost of manufactured goods. Thus, part of the tax is transferred to the final consumer. VAT, acting as the most significant indirect tax, performs 2 complementary functions:

1. Regulatory.
2. Fiscal.

The last one (considered the main one) is to mobilize significant revenues from deductions to the budget income item. This is achieved due to the ease of holding and the stability of the base. The regulatory function, in turn, is expressed in stimulating production savings and tightening quality control and timing of product promotion.

How to determine if an organization is a VAT payer?

All enterprises are subject to taxation, regardless of:

• the type of their activities;
• departmental affiliation;
• ownership forms;
• organizational-legal type;
• headcount, etc.

VAT payers are legal entities that carry out production and other economic activities and who, according to the law, are assigned the corresponding obligation. The taxation system applies to companies formed in accordance with the regulations of foreign states, if they operate in the territoryRF. Also, individual entrepreneurs are VAT payers if their activities are related to the sale of works, products, services subject to value added tax. The subjects include enterprises with foreign investments engaged in production or other commercial work in Russia. Registration of VAT payers in the latter case is carried out at the location of permanent representative offices in the Russian Federation.

Customs legislation

VAT payers are entities that import goods into Russia. In particular, the obligation to make the deduction lies with the declarant or another person determined in accordance with the Customs Code. The tax is collected either at the time of, or before the adoption of the declaration. In case of gratuitous transfer of products, services, works, the supplier is a VAT payer.

BBL

From January 1, 2001, an individual entrepreneur is a VAT payer. However, certain conditions are set for such entities. The calculation of tax for enterprises providing transport services is carried out depending on the nature of these transportations. For railway movements, VAT payers are railway departments, production associations. At the same time, ancillary and auxiliary units that do not relate to transportation activities enter as independent entities, burdened with tax. If air transport is involved, then the obligation to make deductions lies with the airlines,united air squadrons, airports, aviation technical bases, etc. As for road transport, VAT payers are motor transport associations and manufacturing enterprises.

Extra

Ports, shipping companies, emergency rescue units, basin authorities and other associations of river and sea transport are VAT payers when they provide services related to transportation along water routes. In the event that supply, wholesale, procurement enterprises sell through intermediaries, then the obligation to deduct value added tax lies with both attorneys or commission agents, and principals or consignors.

Important moment

In accordance with paragraph 1 of Art. 143 of the Tax Code, the subjects of taxation are:

1. Organizations.
2. Persons who import goods into the customs territory of the Russian Federation.
3. Individual entrepreneurs.

The letter of the Ministry of Finance No. 03-07-11/66 contains an indication that an autonomous institution is obliged to issue an invoice when renting a room, including the tax on the additional item. This means that the VAT payer is a non-profit organization. Moreover, in paragraphs 2 and 3 of the said article of the Tax Code, these associations are not included in the list of those that can be exempted from taxation.

Exceptions

The legislation contains a list that includes individuals and organizations that are not VAT payers. These include those enterprises whose revenue forthree previous consecutive calendar months, when selling works, products, services, as well as property rights, excluding tax, did not exceed 2 million rubles. At the same time, it should be borne in mind that this exemption does not apply to entities selling excisable goods for the period indicated above. This provision also does not apply to persons who import products into the customs zone of the Russian Federation.

Documents for tax exemption

Entities that apply for exemption from the obligation to make contributions must provide the relevant documents and a written notice to the tax office at the place of registration. The package of papers includes extracts from:

1. Books of accounting for expenses/income and business transactions (for PBUL).
2. Balance sheet (for legal entities).
3. Sales books.

In addition, you must present copies of the journals issued and received invoices.

Timing

Exemption from the duty of the taxpayer is carried out by the authorized service for 12 consecutive calendar months. At the end of this period, not later than the 20th day of the next month, entities that did not pay VAT will have to submit a written application to the control body. Documents are attached to it, certifying that throughout the entire period of exemption from the tax burden, the amount of profit from the sale of services, products, property rights or works, excluding the fee, did not exceed for every 3 consecutivelast month 2 million rubles. Within ten days, the submitted information is checked by the tax service.

Responsibility

Based on the results of the audit, the control service may either confirm or not confirm the legality of the payer's release from the obligation. In addition, the authorized body may extend the period of non-deduction or refuse to do so to the applicant. In the event that the fact of exceeding the above amount of revenue for the exemption period is revealed, the subject loses the right to the benefit. Thus, an individual or a company is a VAT payer from the first day of the month in which the violation is established, until the expiration of the non-payment period. At the same time, interest and tax pen alties will be collected from the entity.

Register

How to find out if this or that entity is a VAT payer? To streamline the information, a special state register was formed. It contains information about all persons burdened with the tax in question. Thus, it has become much easier to determine whether a particular entity is a VAT payer. It should be noted that several registries have been introduced since the adoption of the Tax Code. This was due to the need to systematize all the information received by the control authorities. For its storage, various bases were formed. However, the most important of all sources is the state register. It contains all the necessary information about the entities on which the obligation to deduct tax lies:

• Registration data.
• Information about the formation and reorganization of the enterprise.
• Ever informationchanges made to the registry.
• Documents that were provided by the economic entity to the relevant authorities.

Base functions

As mentioned above, the formation of the database was due to the need to systematize information. Data from the registry may be required in different situations. For example, to find out if the subject is a VAT payer. But as a rule, the enterprise does not have such a question. The registry is usually accessed by tax officials during audits. Also, information from the database is used in the implementation of accounting audit. Also, if necessary, from the base at the request of authorized structures are transmitted:

• Inquiries about the presence or absence of certain information.
• Documents submitted by the company during registration.
• Various extracts.

Procedure for including a subject in the registry

From the above, it follows that almost all enterprises engaged in the production or sale of products in order to generate income are VAT payers. At the legislative level, a special protocol was approved, according to which the subject is included in the register. Its observance is mandatory. Registration of entities is carried out at the Federal Tax Inspectorate. For registration, you must submit the required package of documents. Papers must be executed in accordance with the requirements of the law. Registration in the register is subject toonly those enterprises that are recognized as VAT payers.

Features of the procedure

Entry into the register is carried out in the following order:

1. An appropriate application is submitted to the territorial office of the Federal Tax Service. It is drawn up according to the form approved by the government Decree.
2. The application is accompanied by the required package of papers, which contain all the necessary information about the subject.
3. All documents must be sent/submitted in person to the authorized body no later than 10 days before the start of the next tax period.

Documents for registration in the registry

Applications must be accompanied by:

1. Receipt stating that the state duty has been paid. Without it, documents will not be considered by a specialized body.
2. A paper confirming the fact of the formation of an enterprise that falls under any of the categories of VAT payers.
3. Document indicating the status of a company operating in Russia (for legal entities that are of foreign origin).
4. In case of transition of the enterprise from the general to the special simplified tax regime, the original application is presented.

After reviewing the submitted documents and verifying the information they contain, the tax inspectorate makes a positive decision to include the subject in the state register. From this moment, the registered person becomes an official VAT payer.