Art. 171, 172 of the Tax Code of the Russian Federation are devoted to VAT deductions. They are recognized as reductions in the amount of tax calculated on taxable transactions by the amount of a mandatory payment presented by suppliers or deducted by an economic entity on other grounds. The rules contain not only the definition of deductions, but also the rules for their application. In Art. 171, 172 of the Tax Code of the Russian Federation (with comments) establishes the conditions under which he can count on a reduction in tax amounts. In the article, we will consider the main provisions of the norms, the procedure for exercising the right to a deduction, as well as innovations that have been in force since 2015.

General information

In paragraph 1 of Art. 172 of the Tax Code of the Russian Federation defines the grounds on which deductions are made. Tax reduction is carried out on the basis of information obtained from invoices issued by sellers / suppliers when the payer purchases services, products, property rights, works. It is also made in accordance with documents certifying the fact of deduction of VAT when importing goods into Russia or other territories that are under its jurisdiction, payment of amounts withheld by agents. Deductions may also be made in accordance with other securities in the cases specified in paragraphs 6-8 and 3 of Article 171.

Terms

In accordance with paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, deductions apply exclusively to the amounts presented to the payer when acquiring works, products, property rights, services in Russia or actually deducted by him when importing cargo into the country or other areas under its jurisdiction, after the said objects are accepted for accounting and in the presence of primary documentation. Tax reduction upon purchase of fixed assets, intangible assets or equipment for installation is carried out in full. Wherein we are talking about the objects specified in paragraphs two and four of Article 171. Deductions are made after they are accepted for accounting. In the case of the purchase of services, products, property rights or works for foreign currency, the amount is recalculated in accordance with the exchange rate of the Central Bank in force on the date of posting. Differences in the tax amount, which are formed by the acquirer upon further payment, are taken into account in non-operating income according to the rules provided for in Art. 250, or income under Art. 265 of the Code.

Timing

They are established by clause 1.1 of Art. 172 of the Tax Code of the Russian Federation. In accordance with the provisions of the norm, deductions can be claimed in reporting periods within three years from the date of receipt of objects acquired by the payer in Russia or imported into its territory, as well as into other areas that are under its jurisdiction. In paragraph 1.1 of Art. 172 of the Tax Code of the Russian Federation also establishes a special rule. The buyer can receive invoices after the end of the time period in which property rights, products, services or works were registered, but before the deadline for submitting the declaration provided for in Article 174. In this case, according to paragraph 1.1 of Art. 172 of the Tax Code of the Russian Federation, the subject can accept the amount deductible from the period in which the objects were credited.

Deductions for sales transactions

The rules for their application are established by paragraph 3 of Art. 172 of the Tax Code of the Russian Federation. In this case, we are talking about operations defined by Article 164 (paragraph one) of the Code. Deductions in respect of them are made at the time of calculation tax base provided for by Art. 167. Reductions in the amounts specified in paragraph 10 of Article 171 are made on the date that corresponds to the day of the subsequent calculation of tax at a rate of 0%. A prerequisite in this case, the presence at the specified moment of documents, the list of which is determined

Additional rules

The deductions specified in clause 5 171 of the article are made in full after the relevant corrective operations are reflected in the accounting when returning goods or refusing work, products, services. The tax reduction must be carried out no later than 1 year from the date of termination of the contract. The deductions provided for in par. 1 and 2 of paragraph six of Article 171 are made according to the rules defined by paragraph 1 of the rule in question, and those indicated in paragraph three - at the time of calculating the base provided for in Art. 167 (para. 10). In the latter case, if during the reorganization the enterprise did not have time to accept a reduction in the amount, this is done by the successor organization as the tax is deducted to the budget, calculated by the enterprise during construction and installation activities for its own needs under Article 173.

P. 6 Art. 172 Tax Code of the Russian Federation

Amounts may be reduced from the date of shipment of products, performance of work or provision of services, granting rights. Tax deduction is allowed in the cases established by clause 8 171 of the article. The deduction is made in the amount of deduction calculated from the cost of certain services provided, works performed, rights transferred or goods shipped. According to paragraph 6 of Art. 172 of the Tax Code of the Russian Federation, advances received earlier should be included in their payment, if such conditions are established in the contract.

Calculating the amount of the difference

It is carried out in accordance with the corrective invoices that are issued by sellers in the manner provided for in clauses 5.2 and 6 of Article 169. At the same time, it is necessary to have an agreement or other document certifying the fact of notification or consent of the purchaser to change the price of shipped products, work performed, provided services or transferred rights. Reduction of amounts can be carried out no later than three years from the date of issue of the adjustment invoice.

Art. 172 of the Tax Code of the Russian Federation (with comments)

According to the rule in question, tax deductions the acquirer appears in two cases. The first is the advance payment. According to paragraph 12 of Article 171, the amounts presented by the seller are subject to reduction. According to norm 168, he draws up invoices within 5 days (calendar) from the date of receipt of the advance payment. In this case, rates 18/118 or 10/110 are used. In order to qualify for a deduction under Art. 172 of the Tax Code of the Russian Federation, the subject must have a certain list of documents. These include:

Properly completed invoices.
Money orders. These documents confirm the fact of payment.
An agreement that stipulates the conditions that settlements will be carried out with advance payments.

If at least one condition is not met, the payer cannot count on deductions.

Recovery of amounts

After the transfer of the goods to the buyer and posting in accordance with Art. 170, previously reimbursed deductions must be paid to the budget. Restoration of tax amounts from the advance is carried out by the acquirer in the period in which they are deductible. It is also made in the time period in which the termination or change in the terms of the agreement took place and the payment received on account of subsequent deliveries was returned. Recovery is carried out in the amount previously accepted for deduction on the date of the advance payment.

Posting

Use the tax deduction under Art. 172 of the Tax Code of the Russian Federation is possible for those services, products, rights or works that were purchased for resale or transactions subject to VAT. However, the fulfillment of the latter condition in practice is not enough. In accordance with the first paragraph and lost since 2009, paragraph 2 of Art. 172 of the Tax Code of the Russian Federation, in order to receive a deduction, a number of requirements must be met. Let's consider them in detail.

Proof of the fact of presentation of VAT

Confirming documents may be an agreement or other acts, in accordance with which the amount of tax is subject to deduction. Depending on the specifics of the delivery, different conditions for the use of the deduction are distinguished. If the objects were purchased in Russia for cash, the tax amounts are reduced if they are presented to the payer. This option is considered the most common. Confirmation of the fact of presentation of VAT is carried out by many documents. Including invoices, and so on. If the products were imported into Russia, then confirmation can be provided only when VAT has been paid when moving the goods. In this case, the fact of deduction for the reimbursement of tax amounts does not matter. This rule valid for customs regimes of temporary importation, domestic consumption, processing outside the control zones.

Invoice

Its presence is a prerequisite for deduction under Art. 172 of the Tax Code of the Russian Federation, unless the law provides otherwise. For example, no invoice is required when withholding tax by agents. It should be noted here that in accordance with the Letter of the Federal Tax Service of October 21, 2013, a universal transfer document was issued. Its form can be used by economic entities to process the most common transactions. economic life. These include, among other things, the delivery and acceptance of services. The use of a PDD is recommended, but not required. Failure to use this form cannot be grounds for refusing to record transactions for tax purposes.

Carrying out certain activities

To exercise the right under Art. 172 of the Tax Code of the Russian Federation, the enterprise must carry out operations on:

The obligation to register

Purchased products, services, works must be credited with registration primary documents. According to Art. 172 of the Tax Code, thus, the deduction is made from those amounts of VAT that are presented or actually paid when the goods are imported into the territory of Russia, after its posting, if the relevant papers are available. At the same time, a reduction in the tax imposed by sellers on an economic entity when purchasing fixed assets, equipment for installation, including, as well as intangible assets or deducted when moving objects across the border, are performed in full after they are taken into account. The right to take advantage of the deductions arises when all of the above four requirements are met.

Innovation

Art. 172 was supplemented by clause 1.1. It entered into force on 01/01/2015. In accordance with the introduced new regulation, the tax deductions established in the second paragraph of Art. 171, may be declared to the control authorities within three years after the work, products, services, property rights acquired by the payer in Russia or imported into its territory or into areas under the jurisdiction of the state are registered. Attention should be paid to additional opportunity introduced by law. In particular, if the buyer received an invoice from the seller after the tax period, in which the objects were credited, but before the expiration of the period for declaring, established by Art. 174, the acquirer has the right to deduct tax amounts from the time period in which the products, services, property rights or works were taken into account.

Conclusion

Often enough economic entities enjoy the right to a tax deduction. However, in order to prevent problems that may arise during its implementation, it is necessary to carefully study the legislation. At the same time, innovations that have come into effect since 2015 should be taken into account. Business entities, among other things, must comply with the conditions and requirements set by the norms. This also applies to the preparation of primary documentation, and the provision of supporting documents. It is also important to comply with the deadlines for claiming amounts for deduction. All these nuances must be taken into account by accountants of both sellers and buyers. The main explanations on the application of the established rules are given in the letters of the Federal Tax Service.

Question: ...According to paragraph 9 of Art. 172 of the Tax Code of the Russian Federation, VAT deductions from the taxpayer who transferred the payment amounts ( partial payment) on account of future deliveries of goods are made, including if there is an agreement providing for the transfer of the specified amounts. What details must be included in the contract? Are the tax authorities, in the absence of one or some of them, entitled to refuse to apply the deduction by the buyer? (Expert consultation, Ministry of Finance of the Russian Federation, 2010)

Question: According to paragraph 9 of Art. 172 of the Tax Code of the Russian Federation, deductions of VAT amounts from a taxpayer who has transferred the amount of payment (partial payment) on account of future deliveries of goods are made, including if there is an agreement providing for the transfer of these amounts. What details must be included in the contract? Are the tax authorities, in the absence of one or some of them, entitled to refuse to apply the deduction by the buyer? How to avoid disputes with the tax authorities in such a situation?
Answer: According to paragraph 12 of Art. 171 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), from a taxpayer of value added tax who transferred the amounts of payment (partial payment) on account of the forthcoming deliveries of goods, the amounts of tax presented by the seller of these goods upon receipt of such amounts of payment (partial payment) are subject to deductions. At the same time, paragraph 9 of Art. 172 of the Code, it is established that these deductions are made on the basis of invoices issued by sellers upon receipt of advance payment (partial payment), documents confirming the actual transfer of these amounts, and if there is an agreement providing for their transfer.
In accordance with paragraph 4 of Art. 421 of the Civil Code of the Russian Federation, the terms of the contract are determined at the discretion of the parties, except when the content of the relevant condition is prescribed by law or other legal acts.
In addition, paragraph 1 of Art. 487 of the Civil Code of the Russian Federation provides that in cases where the contract of sale provides for the buyer's obligation to pay for the goods in whole or in part before the seller transfers the goods (advance payment), the buyer must make payment within the time period stipulated by the contract, and if such a period is not provided for by the contract, in the period determined in accordance with Art. 314 of the Civil Code of the Russian Federation.
Also, paragraph 1 of Art. 516 of the Civil Code of the Russian Federation, it is established that the buyer pays for the delivered goods in compliance with the procedure and form of payment stipulated by the contract. If the procedure and form of settlements are not determined by agreement of the parties, then settlements are carried out by payment orders.
Thus, on the basis of the specified norms of the Civil Code of the Russian Federation, the condition on the obligation of the buyer to pay for the goods before they are transferred by the seller, that is, the condition on the advance payment for goods, is determined in the contract of sale at the discretion of the parties. Therefore, if the contract of sale provides for a condition on the obligation of the buyer to pre-pay for the goods, then such a condition may contain an indication of the specific amount of the pre-payment (partial payment) transferred by the buyer, as well as the terms for transferring this payment (partial payment) and the form of payment (cash or non-cash ).
Given the above, in order to avoid disagreements with the tax authority related to the legitimacy of deducting value added tax presented on advance payment (partial payment), the contract for the supply of goods must contain the above information on advance payment (partial payment).
At the same time, it should be noted that the tax authority will refuse these deductions if the agreement does not provide for a prepayment (partial payment) condition or there is no corresponding agreement, and also if the agreement provides for prepayment (partial payment) in cash in cash or in non-monetary form (Letter of the Ministry of Finance of Russia dated 06.03.2009 N 03-07-15 / 39).
E.N. Vikhlyaeva
Department Advisor
indirect taxes
Department of Tax
and customs tariff policy
Ministry of Finance of Russia
27.04.2010

Yurguru.ru / Tax Code of the Russian Federation / Chapter 21. Value Added Tax / Article 172. Procedure for applying tax deductions

Tax Code of the Russian Federation. Chapter 21. Value Added Tax

Article 172. Procedure for applying tax deductions

1. The tax deductions provided for in Article 171 of this Code are made on the basis of invoices issued by sellers when a taxpayer purchases goods (works, services), property rights, documents confirming the actual payment of tax amounts when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, documents confirming the payment of amounts of tax withheld tax agents, or on the basis of other documents in the cases provided for in paragraphs 3, 6 - 8 of Article 171 of this Code.

Unless otherwise established by this article, only tax amounts presented to the taxpayer upon the acquisition of goods (works, services), property rights in the territory of the Russian Federation, or actually paid by them upon the importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, are subject to deductions. jurisdiction, after the registration of the specified goods (works, services), property rights, taking into account the specifics provided for by this article and in the presence of relevant primary documents.

Deductions of tax amounts presented by sellers to the taxpayer upon acquisition or paid upon importation into the territory of the Russian Federation and other territories under its jurisdiction of fixed assets, equipment for installation, and (or) intangible assets specified in paragraphs 2 and 4 of Article 171 of this Code are made in full after the registration of these fixed assets, equipment for installation, and (or) intangible assets.

When acquiring goods (works, services), property rights for foreign currency, foreign currency is converted into rubles at the exchange rate Central Bank of the Russian Federation as of the date of registration of goods (works, services), property rights.

3. Deductions of the amounts of tax provided for in paragraphs 1 - 8 of Article 171 of this Code, in relation to transactions for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code, are made in the manner established by this article, at the time of determining the tax base established by Article 167 of this Code.

Deductions of the amounts of tax specified in paragraph 10 of Article 171 of this Code shall be made on the date corresponding to the moment of subsequent calculation of tax at a tax rate of 0 percent in respect of operations for the sale of goods (works, services) provided for in paragraph 1 of Article 164 of this Code, if there are this moment of the documents provided for by Article 165 of this Code.

4. Deductions of the amounts of tax specified in paragraph 5 of Article 171 of this Code shall be made in full after accounting for the relevant adjustment operations in connection with the return of goods or refusal of goods (works, services), but no later than one year from the date of return or refusal.

5. Deductions of the tax amounts indicated in paragraphs one and two of paragraph 6 of Article 171 of this Code shall be made in the manner established by paragraphs one and two of paragraph 1 of this Article.

The deductions of the tax amounts specified in the third paragraph of clause 6 of Article 171 of this Code shall be made at the time of determining the tax base, established by clause 10 of Article 167 of this Code.

In case of reorganization of an organization, the deduction of the amounts of tax specified in paragraph three of clause 6 of Article 171 of this Code, which were not accepted by the reorganized (reorganized) organization for deduction before the completion of the reorganization, shall be made by the legal successor (successors) as the tax calculated by the reorganized (reorganized) organization is paid to the budget. ) by an organization when performing construction and installation works for its own consumption in accordance with Article 173 of this Code.

6. Deductions of the tax amounts specified in paragraph 8 of Article 171 of this Code are made from the date of shipment of the relevant goods (performance of work, provision of services).

7. When determining the moment of determining the tax base in the manner prescribed by paragraph 13 of Article 167 of this Code, tax deductions are made at the time of determining the tax base.

8. Deductions of the tax amounts specified in paragraph 11 of Article 171 of this Code are made after the registration of property, including fixed assets and intangible assets, and property rights received as payment for a contribution (contribution) to the authorized (share) capital ( fund).

9. Deductions of the amounts of tax specified in paragraph 12 of Article 171 of this Code are made on the basis of invoices issued by sellers upon receipt of payment, partial payment on account of the forthcoming supply of goods (performance of work, provision of services), transfer of property rights, documents confirming the actual transfer of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights, if there is an agreement providing for the transfer of these amounts.

Article 172 of the Tax Code of the Russian Federation Procedure for the application of tax deductions- the full text of the document with lawyers' comments and the opportunity to exchange views with legal professionals, ask questions or express your opinion on articles of regulatory legal acts, study the comments of colleagues.

Other Articles Chapter 21. Value Added Tax.

Article 172. Procedure for applying tax deductions

1. The tax deductions provided for in Article 171 of this Code are made on the basis of invoices issued by sellers when a taxpayer purchases goods (works, services), property rights, documents confirming the actual payment of tax amounts when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, documents confirming the payment of tax amounts withheld by tax agents, or on the basis of other documents in the cases provided for in paragraphs 2.1, 3, 6 - 8 of Article 171 of this Code.

When goods (works, services), property rights are purchased for foreign currency, the foreign currency shall be converted into rubles at the exchange rate of the Central Bank of the Russian Federation as of the date of registration of goods (works, services), property rights.

When purchasing goods (works, services), property rights under contracts, the obligation to pay for which is provided in rubles in an amount equivalent to certain amount in foreign currency, or in conditional monetary units, tax deductions made in the manner prescribed by this chapter, upon subsequent payment for the specified goods (works, services), property rights are not adjusted. Differences in the amount of tax arising from the buyer upon subsequent payment shall be accounted for as non-operating income in accordance with Article 250 of this Code or as non-operating expenses in accordance with Article 265 of this Code.

1.1. Tax deductions provided for in paragraph 2 of Article 171 of this Code may be claimed in tax periods within three years after the registration of goods (works, services) acquired by a taxpayer in the territory of the Russian Federation, property rights or goods imported by him into the territory of the Russian Federation and other territories under its jurisdiction.

Upon receipt of an invoice by the buyer from the seller of goods (works, services), property rights after the end of the tax period in which these goods (works, services), property rights are registered, but before the deadline for submission established by Article 174 of this Code tax return for the specified tax period, the buyer has the right to deduct the amount of tax in respect of such goods (works, services), property rights from the tax period in which the specified goods (works, services), property rights were registered, taking into account the specifics provided for this article.

The provisions of this paragraph do not apply to taxpayers who have refused to apply the tax rate specified in paragraph 1 of Article 164 of this Code, in the manner established by paragraph 7 of Article 164 of this Code, as well as to transactions for the sale of goods specified in subparagraph 1 (with the exception of raw goods) and subparagraph 6 of paragraph 1 of Article 164 of this Code.

6. Deductions of the amounts of tax specified in paragraph 8 of Article 171 of this Code are made from the date of shipment of the relevant goods (performance of works, rendering of services), transfer of property rights in the amount of tax calculated from the cost of shipped goods (work performed, services rendered), transferred property rights, in payment of which the amount of previously received payment, partial payment in accordance with the terms of the contract (if such conditions are available) are subject to offset.

Deductions of tax amounts calculated from payment, partial payment on account of the forthcoming transfer of property rights in the cases provided for in paragraph two of paragraph 1 and paragraphs 2 - 4 of Article 155 of this Code are made from the date of transfer of property rights in the amount of tax calculated in accordance with paragraph seven paragraph 1 of Article 154 of this Code.

7. When determining the moment of determining the tax base in the manner prescribed by paragraph 13 of Article 167 of this Code, tax deductions are made at the time of determining the tax base.

10. Deductions of the amount of the difference specified in paragraph 13 of Article 171 of this Code are made on the basis of corrective invoices issued by sellers of goods (works, services), property rights in the manner established by paragraphs 5.2 and 6 of Article 169 of this Code, if there is an agreement , agreement, other primary document confirming the consent (fact of notification) of the buyer to a change in the cost of shipped goods (work performed, services rendered), transferred property rights, including due to a change in price (tariff) and (or) a change in the quantity (volume ) goods shipped (work performed, services rendered), property rights transferred, but not later than three years from the date of drawing up the corrective invoice.

11. Deductions of the amounts of tax specified in paragraph 4.1 of Article 171 of this Code are made on the basis of a document (check) to compensate for the amount of tax if it contains a mark of the customs authority of the Russian Federation confirming the export of goods by an individual - a citizen of a foreign state specified in paragraph 1 Article 169.1 of this Code, outside the customs territory of the Eurasian Economic Union (with the exception of the export of goods through the territories of the member states of the Eurasian Economic Union) through checkpoints across the State Border of the Russian Federation, and provided that the specified to an individual tax refund has been made.

In case of full or partial non-confirmation by the customs authority of the Russian Federation of the fact of export of goods by an individual - a citizen of a foreign state specified in paragraph 1 of Article 169.1 of this Code, outside the customs territory of the Eurasian Economic Union (except for the export of goods through the territories of the member states of the Eurasian Economic Union) through checkpoints across the State Border of the Russian Federation tax deductions are made only in respect of goods, the actual export of which is confirmed by the customs authority of the Russian Federation.

Deductions of tax amounts are made within one year from the date of compensation of the tax amount to an individual - a citizen of a foreign state, specified in paragraph 1 of Article 169.1 of this Code.

Errors in documents (checks) for compensation of the amount of tax, which do not prevent tax authorities during the tax audit identify the taxpayer - organization retail, a foreign state, the authorized body of which issued a passport to an individual - a citizen of a foreign state, specified in paragraph 1 of Article 169.1 of this Code, the name of the goods sold, as well as the amount of tax calculated by the retail trade organization on the goods sold, are not grounds for refusing to accept deduction of the amount of tax.

1. The tax deductions provided for in Article 171 of this Code are made on the basis of invoices issued by sellers when a taxpayer purchases goods (works, services), property rights, documents confirming the actual payment of tax amounts when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, documents confirming the payment of tax amounts withheld by tax agents, or on the basis of other documents in the cases provided for in paragraphs 2.1, 3, 6 - 8 of Article 171 of this Code.

When acquiring goods (works, services), property rights under agreements, the obligation to pay for which is provided in rubles in an amount equivalent to a certain amount in foreign currency, or in conditional monetary units, tax deductions made in the manner prescribed by this chapter, upon subsequent payment for the specified goods (works, services), property rights are not adjusted. Differences in the amount of tax arising from the buyer upon subsequent payment shall be accounted for as non-operating income in accordance with Article 250 of this Code or as non-operating expenses in accordance with Article 265 of this Code.

Upon receipt of an invoice by the buyer from the seller of goods (works, services), property rights after the end of the tax period in which these goods (works, services), property rights are registered, but before the deadline for submitting a tax return established by Article 174 of this Code the specified tax period, the buyer has the right to deduct the amount of tax in respect of such goods (works, services), property rights from the tax period in which the specified goods (works, services), property rights were registered, taking into account the specifics provided for by this articles.

3. Deductions of the amounts of tax provided for in paragraphs 1-8 of Article 171 of this Code, in respect of transactions for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code, are made in the manner established by this article, at the time of determining the tax base established by Article 167 of this Code.

Deductions of tax amounts calculated from payment, partial payment on account of the forthcoming transfer of property rights in the cases provided for in paragraph two of paragraph 1 and paragraphs 2-4 of Article 155 of this Code are made from the date of transfer of property rights in the amount of tax calculated in accordance with paragraph seven paragraph 1 of Article 154 of this Code.

7. When determining the moment of determining the tax base in the manner prescribed by paragraph 13 of Article 167 of this Code, tax deductions are made at the time of determining the tax base.

10. Deductions of the amount of the difference specified in paragraph 13 of Article 171 of this Code are made on the basis of corrective invoices issued by the sellers of goods (works, services), property rights in the manner prescribed, if there is a contract, agreement, other primary document confirming the consent (fact of notification) of the buyer to a change in the cost of shipped goods (work performed, services rendered), property rights transferred, including due to a change in price (tariff) and (or) a change in the quantity (volume) of shipped goods (work performed, rendered services), transferred property rights, but no later than three years from the date of drawing up the corrective invoice.

Tax deductions are made within one year from the date of compensation of the tax amount to an individual - a citizen of a foreign state, specified in paragraph 1 of Article 169.1 of this Code.

Errors in documents (checks) for compensation of the amount of tax, which do not prevent the tax authorities during the tax audit from identifying the taxpayer - a retail trade organization, a foreign state, the authorized body of which issued a passport to an individual - a citizen of a foreign state, specified in paragraph 1 of Article 169.1 of this Code, the name of the goods sold, as well as the amount of tax calculated by the retail trade organization for the goods sold, are not grounds for refusing to accept the tax amount for deduction.

Commentary on Art. 172 Tax Code of the Russian Federation

Commented Art. 172 of the Tax Code of the Russian Federation is devoted to the procedure for applying tax deductions for VAT.

Tax deductions are a reduction in the amount of tax calculated on taxable transactions, on VAT amounts presented by suppliers of goods (works, services) or paid by taxpayers on other grounds (from advance payments, fines, etc.).

Tax deductions for the buyer of goods (works, services), as well as property rights arise in two cases:

1) when transferring an advance (prepayment).

According to paragraph 12 of Art. 171 of the Tax Code of the Russian Federation, deductions from a taxpayer who has transferred the amount of advance payment (advance payment) on account of the forthcoming supply of goods (performance of work, provision of services), transfer of property rights, are subject to tax amounts presented by the seller of these goods (work, services), property rights. In this case, according to Art. 168 of the Tax Code of the Russian Federation, the seller of goods (works, services) no later than five calendar days issues invoices from the date of receipt of advance payment. tax rates in this case, they must correspond to 18/118 or 10/110.

In order to exercise the right to apply tax deductions for advance payments, the following documents are required:

properly executed invoices issued by the seller upon receipt of the advance

(prepayment); documents confirming the fact of payment (payment orders); conditions in the contract that the settlements will be made with advance payment.

If one of the above conditions is not met, the taxpayer is not entitled to use the tax deduction when transferring the advance payment. After the goods are transferred to the buyer and fully credited in accordance with the norms of Art. 170 of the Tax Code of the Russian Federation, previously reimbursed tax amounts calculated from the amounts of advance payments transferred are subject to recovery and payment to the budget. Restoration of tax amounts from the advance payment is made by the buyer in the tax period in which the same tax amounts on credited goods (works, services), property rights are subject to deduction.

Restoration of tax amounts from the advance also takes place in the tax period in which there was a change in the terms or termination of the relevant agreement and the return of the relevant amounts of payment, partial payment received by the taxpayer on account of the forthcoming supply of goods (performance of work, provision of services), transfer of property rights. Restoration is subject to the amount of tax in the amount previously accepted for deduction at the time of the advance payment; 2) when posting goods (works, services), property rights.

You can use the tax deduction only for those goods (works, services) that were purchased for subsequent resale or for transactions subject to VAT. This norm is established by paragraph 2 of Art. 171 of the Tax Code of the Russian Federation. Even if the goods are purchased to carry out transactions subject to VAT, this is not enough to receive a tax deduction. According to paragraph 2 of Art. 171 and paragraphs 1 - 2 of Art. 172 of the Tax Code of the Russian Federation, in order to receive a tax deduction, it is necessary to fulfill the established requirements.

1. The fact of presenting VAT must be proven. Supporting documents may include an agreement or other documents on the basis of which the amount of VAT is payable. Depending on the terms of delivery of goods, there are several conditions for the use of a tax deduction.

If the goods (works, services) were purchased on the territory of the Russian Federation by making cash payments, the tax amounts are deductible if they were presented to the taxpayer. This calculation method is the most common. You can confirm the fact of presenting VAT with a large number of documents: invoice, acceptance certificate, invoices, reconciliation certificates, etc. It should be noted that the presence of an invoice is an independent condition for the acceptance of VAT for deduction. In the event that invoices are presented with any errors, when considering a dispute on the presence of VAT in the price, other listed documents will be taken into account.

If the goods were imported into the customs territory of the Russian Federation under the customs regime, then it is possible to confirm the fact of presentation of VAT only if the amount of VAT was paid upon importation, while the fact of payment itself does not matter for the purposes of VAT refund. This is a condition for accepting VAT for deduction only in the customs regimes of release for domestic consumption, temporary importation and processing outside the customs territory, or when importing goods transported across the customs border of the Russian Federation without customs control and customs clearance.

2. An obligatory condition for the reimbursement of VAT amounts is the availability of invoices. In accordance with paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, tax deductions are made on the basis of invoices issued by sellers when purchasing goods (works, services), property rights. This requirement does not apply to cases where otherwise is not provided by law. So, for example, the presence of invoices is not necessary when tax is withheld by tax agents, etc. Thus, only with the actual availability of invoices, the amount of VAT can be accepted for deduction.

Please note that Letter dated October 21, 2013 N ММВ-20-3/ [email protected] The Federal Tax Service of Russia has released a form of a universal transfer document (hereinafter referred to as UPD) developed on the basis of an invoice.

This form can be used by economic entities to document the most common facts of economic life, including for processing the acceptance of services. The use of the UPD form is advisory in nature. Non-use of this form for processing the facts of economic life cannot be grounds for refusing to record these facts of economic life for tax purposes.

The Federal Tax Service of Russia in the Letter of October 21, 2013 N ММВ-20-3 / [email protected] indicated that filling in all the details of the UPD, established as mandatory for primary documents, Art. 9 of Law N 402-FZ and for invoices - Art. 169 of the Tax Code of the Russian Federation, allows you to use it simultaneously for the purpose of calculating income tax and settlements with the budget for VAT.

3. The activity for which goods (works, services) are purchased must be taxable. In this case, we are talking about the following operations:

production of goods (performance of work, provision of services), the sale of which entails the payment of VAT, in

including in case of gratuitous transfer;

transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs,

expenses for which are not accepted for deduction (including through depreciation deductions) when calculating corporate income tax; resale of purchased goods (works, services), subject to taxation.

4. Purchased goods (works, services) must be registered with the appropriate execution of primary documentation. In this regard, according to par. 2 p. 1 art. 172 of the Tax Code of the Russian Federation, VAT amounts presented or actually paid when goods are imported into the customs territory of the Russian Federation, after the said goods (works, services), property rights are registered, and if the relevant primary documents are available. At the same time, deductions of VAT amounts presented by sellers to the taxpayer upon acquisition or paid upon importation into the customs territory of the Russian Federation of fixed assets, including equipment for installation, and (or) intangible assets, are made in full after the registration of these fixed assets, including number of equipment to be installed, and (or) intangible assets.

It should be noted that the right to deduction arises only if all four conditions are met.

Please note that from January 1, 2015 Art. 172 of the Tax Code of the Russian Federation was supplemented with a new clause - clause 1.1 of Art. 172 of the Tax Code of the Russian Federation (as amended by federal law dated November 29, 2014 N 382-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation").

According to the provisions of the new paragraph 1.1 of Art. 172 of the Tax Code of the Russian Federation provides that the tax deductions provided for in paragraph 2 of Art. 171 of the Tax Code of the Russian Federation may be declared in tax periods within 3 years after the registration of goods (works, services), property rights or goods imported by the taxpayer into the territory of the Russian Federation and other territories under its jurisdiction .

Upon receipt of an invoice by the buyer from the seller of goods (works, services), property rights after the end of the tax period in which these goods (works, services), property rights are registered, but before the established Art. 174 of the Tax Code of the Russian Federation of the deadline for submitting a tax return for the specified tax period, the buyer has the right to deduct the amount of tax in respect of such goods (works, services), property rights from the tax period in which these goods (works, services), property rights were accepted for accounting, taking into account the features provided for by Art. 172 of the Tax Code of the Russian Federation.