Variation of VAT on the basis of income and expenditure. Vrahovuyemo PDV in vitratah – special washings From here, some of the main points

Subject to paragraphs. 8 clause 1 art. 346.16 of the Tax Code of the Russian Federation, the maximum permissible value is entered before the company’s expenditure on the simplified tax system and its form is determined by the nature of the goods being purchased

Tax payers, who are in compliance with the tax regime, are often asked to comply with the PDV, and under Chapter 26.2 of the Tax Code of the Russian Federation they are allowed not to pay this type of tax. Blame the mitny MDV and MDV of the tax agent. In reality, the problem arises at the time of need for the input tax to be received, the fragments, according to subparagraph 8 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, must be paid until the enterprise is spent on the simplified tax system and the tax lik is determined by the nature of the added goods (work, services).

A functional program for the simplified tax system “Bukhsoft: Simplified system” will help you to competently manage the company’s filing system.

Input MDV with OS and NMA

Subject to the provisions of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, expenditures on the main assets and intangible assets, and, obviously, the input maximum income from them must be recognized in the tax department in new parts from the date of entry of the OZ facility into operation or inclusion in the form of intangible assets. In this case, the main reasons that require retention of registration are to claim expenses by confirming the rights to them when submitting documents for registration.

In order to secure the sum of the input maximum permissible value for this type, it is necessary for the situation to comply with the regulations of subparagraph 4, paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, and itself:

OS and intangible assets are reviewed only according to the method of business activity of the company;
OS and intangible assets may be fully paid.

Input maximum permissible limit for materials

In accordance with the regulations of subparagraph 8, paragraph 1 of Article 346.16 and subparagraph 1, paragraph 2 of Statute 346.17 of the Tax Code of the Russian Federation, you can write off the input maximum allowance for materials at the same time. vitrati.

To obtain the input maximum permissible value, it is necessary that the materials be completely assembled and processed.

Maximum permissible value for additional goods

In accordance with the provisions of subparagraph 2, paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, it follows that expenses incurred on the purchase of goods should be brought to the form of expenses in the world of their implementation. To determine the input maximum permissible value for goods, follow the following algorithm: follow their sales and then, after resale, write off the goods, ensuring the quality of the goods themselves. In practice, accountants sometimes act in a different way: they show the PDV amount as a write-off after a new payment for the purchased product. Such an approach, with great compatibility, can cause differences with data controllers.

Oblіk MDV at KUDіR under the simplified tax system

Chapter 26.2 of the Tax Code of the Russian Federation, the tax was added to the transfer of the tax, and the tax was transferred to the independent tax. That is why, keeping the volume of income and expenses down, they can bring the maximum permissible value up to the next rows. In column 2 of the register, the first priority for the form of PDV can be payment orders, acts of business, invoices. It should be noted that earlier the Ministry of Finance of the Russian Federation strongly recommended that in order to recognize the PDV in the vitrates, enter the details of the issued invoices in the register (sheet dated September 24, 2008 No. 03-11-04/2/147). After making changes to Article 169 of the Subsidiary Code of the Russian Federation, officials changed their position (sheet dated 09/08/2014 No. 03-11-06/2/44863) and agreed that invoices are not required for the payment of VAT with one mind - the visibility of writing on both sides pleases.

In any case, the invoice does not lie before the primary documentation, and their presence creates an independent view of the existence of the primary crime warehouse when maintaining a taxable form.

Let's summarize the pouches

Simply put, companies often struggle with the need to pay MDV for additional goods (robots, services), health and intangible assets, as well as materials. The skin type of these objects has its own specificity recognized in vitrates. Also, in order to obtain the input maximum permissible value (MDV), an important point is the acceptance of the object before the purchase and the payment in full. The blame lies with the goods - their recognition at the expense and, obviously, the recognition of the input maximum permissible value, which results in resale in the world.

Hello, Oleno.

I would like to note that at this time, with the stagnation of the IP STS, the volume of income and expenditures in the Book of Incomes and expenditures is maintained by the organization and individual entrepreneurs, which is to establish a simplified tax system packaging, the form and the procedure for filling it are confirmed by the order of the Ministry of Finance of Russia dated October 22, 2012 N 135n , which will continue to stagnate since 1 June 2013 (the List of the Ministry of Finance of Russia dated 01/18/2010 N 03-11-11/03 indicated by you is outdated form KUDіR, please respect it).

Subject to clause 2.5 of the Procedure for filling out KUDIR (approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n), column 5 of the tax payer displays deductions assigned to paragraph 1 of Statute 346.16 of the Tax Code of the Russian Federation F.

In this manner, as you yourself indicated, the tax payer, when the KUDIR is filled in, is required to indicate in column 5 the value of the goods in a row, which will be added to the warehouse with expenses, and, obviously, we will add a row to the amount of MDV.

I think this information will be useful for you.

Expenditures for the addition of materials and materials are recognized in expenditures after their actual payment(Clause 1, Clause 2, Article 346.17 of the Tax Code of the Russian Federation), then. The availability of raw materials and materials is included until they are spent one-time after they are received at the warehouse and payment is made to the buyer.
With this the fact of write-off of these materials and materials from the production for the production of waste through the method of substitution does not have any significance(Leaves of the Ministry of Finance of Russia dated 07.12.2012 N 03-11-11/366, dated 06.12.2011 N 03-11-11/305).
Okremo zupinimosya on the order of the sum of the “input” MDV, which must be placed before the added materials (syrovina).
Subject to paragraphs. 8 clause 1 art. 346.16 Tax Code of the Russian Federation sum up the tax on the added value, paid by the contractor with the added materials, to be insured at the designated tax base, in addition to the value of the materials themselves.
Apparently, When the book of income and expenses is filled out, the tax payer is required to add together the amount of materials written off from the manufacturer (clause 5, paragraph 1, Article 346.16 of the Tax Code of the Russian Federation), and then add up the amount of the contribution for the added amount, so Refer to the quality of these materials (clause .8 clause 1 art.
Previously, if the materials were insured from the expenses in the world of their write-off from the production, the tax authorities confirmed that the “input” MDV, which is applied to the materials, is insured from the expenses in part, which is There is a possibility of payments and write-offs from the collection of materials (Leaves of the Ministry of Finance of Russia from 28.09).2007 N 03-11-04/2/239, dated 21.12.2006 N 03-11-04/2/286).
Since 2009 materials are insured against expenses immediately after their purchase and payment (regardless of the fact of being written off from the manufacturer), therefore the maximum allowance paid for the addition of these materials is written off against expenses against the additional amount (in addition i, if the materials are paid for and received at the warehouse) .
butt 4.8. The organization that stagnates the simplified tax system, in 2013. paid the postal owner a shipment of materials in the amount of 118,000 rubles. (The maximum permissible limit is 18,000 rubles.) The materials arrived as a delivery person to the organization's warehouse in February 2013.
This one has a bad year, 2013. The organization includes expenses at the warehouse (involves the amount of income and expenses) at the warehouse for the added materials in the amount of 100,000 krb. and the maximum permissible value for additional materials is 18,000 rubles.
Also informative.
Another type of investment, which is directly related to the acquisition of goods for resale. Tse sumi maximum permissible limit, so postalniks will pay. Stinks are collected at the warehouse and are purchased separately from the availability of goods on the stand. 8 clause 1 art. 346.16 of the Tax Code of the Russian Federation (shown in the book, the type of income and expenses will be lined up in a row- List of the Ministry of Finance of Russia dated 02.12.2009 N 03-11-06/2/256).
However, I want an “input” maximum permissible value and an independent deduction, The Ministry of Finance of Russia respects that sums of maximum permissible value paid to customers upon receipt of goods, duties are included until the amount is deducted from the sum, proportional payment of goods insured from debits(Div., for example, List dated 09/24/2012 N 03-11-06/2/128, dated 02/15/2007 N 03-11-05/32).
Butt 4.17. Organization at the fierce 2013 r. paid the postal owner and took away a new batch of goods worth 59,000 rubles. (The maximum permissible limit is 9,000 rubles.)
In fierce 2013 Some of the goods were sold to buyers. Variety of their dressing – 35,000 rubles. (without VAT). This amount is included in the organization up to expenses for the year 2012.
Inheriting the position of the Ministry of Finance, the organization can take away from the deductible the remaining part of the amount of MDV paid to the employer, which can be applied to the sale of goods.
The amount of maximum permissible value that accrues to the sale of goods becomes 6,300 rubles. (RUB 35,000 x 18%).
The same amount of MDV can be turned on until the end of the year in 2012.
(Report by: T.L. Krutyakova. Sproshchenka: income minus expenses. M.: IC Group, 2013. 232 p.)
With respect and hope for success on your behalf.

Finance experts have come to the conclusion that with the “simplified” amount of the “input” MDV, it is an independent type of expenditure, and invoices are not required for this type of payment (List of the Ministry of Finance of Russia dated 8 June 2014, No. 03-11-06 /2/44863).

Innovation

Federal law dated 21 June 2014 No. 238-FZ introduced a number of innovations to the VAT rules. Zokrema, for the written benefit of the parties, tax payers may not submit invoices when selling goods (work, services, mining rights) to persons who do not pay the tax for the added property or the payment of obligations kіv tax payer.

Subject to paragraph 1 of Article 3 of Law No. 238-FZ, this amendment came into effect on January 1, 2014.

This means that tax payers revoke the right not to issue invoices to purchasers on “scheduled”, “invoiced”, and other special modes, as well as to those clients who are exempt from the PDV on the basis of 145 taxes th Code of the Russian Federation. Incredibly, this amendment is beneficial to tax payers, as it changes the document flow.

Doctors, who have the same right potentially given to all tax payers, but also benefit from purchasers (deputies), treat the food in the same way, for example, having secured such a position in their tax office , the seller, who pays the VAT, has no rights. For this purpose, it is necessary to write a statement about the fact that the seller (Vikonovets) does not see the purchaser (depositor) invoice from the agreement and additional agreement. For example, the text of such a warning may look like this: “The postal buyer does not see the Buyer’s invoice for the goods under the contract due to the fact that the Buyer has a simplified payment system (subclause 1, clause 3, article 169 of the Tax Code of the Russian Federation ) "

For most buyers from the category designated by Law No. 238-FZ, this agreement does not create any problems. However, purchasers on the “sparse” market with the object of supplying “income minus expenses” were concerned and showed careful caution. This is due to possible problems with the handling of them at the warehouse of tax receipts of MDV without an invoice as a document that confirms such a receipt.

How to represent the maximum permissible limit in vitratah

On the list dated 8th June 2014 No. 03-11-06/2/44863 The Russian Ministry of Finance confirms that the sum of the “input” MDV for payments for goods (work, services) in the book of income and costs must be displayed in a row. In lining up their crown, officials make the following arguments:

1) in case of transfer, the deduction of the amount of the MDV is represented by a fixed position (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation) (In the case of “simplified” deductions, deductions are accepted after their payment);

2) The procedure for filling out the ledger for the type of income and expenditures established that column 5 of the tax payer displays expenditures specified in Article 346.16 of the Tax Code of the Russian Federation. We say it out loud: this position of the ministry is not new. The won is presented in the sheets of the Ministry of Finance of Russia dated June 18, 2010. No. 03-11-11/03 and type 2 breast 2009 No. 03-11-06/2/256. Ale to tax payers will always be guaranteed. It is also the basis of the tax law (Clause 1, Article 54 of the Tax Code of the Russian Federation). Therefore, in the transactions you will first have to add the “input” MDV to the section “Deposit for added goods for added values”, and then include the goods, goods, services (subclause 3, clause 2, article 170 of the Tax Code R F) .

Counterarguments

For an hour, finance experts did not finish reading paragraph 2.5 of the procedure for filling out the book of income and expenses to the end. Please be informed that the rules for the recognition and appearance of expenses for the tax base are established by paragraphs 2 and 3 of Article 346.16 of the Tax Code of the Russian Federation. In other words, the other paragraph of paragraph 2 says: withdrawals assigned to subparagraphs 5, 9-21 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation are accepted in the order transferred for calculating taxes on profits in Articles 254, 264, 265 of the Tax Code of the Russian Federation. In this case, subparagraph 8 is not given. So, the legislator did not pass on a special procedure for the maximum permissible limit. Now it is clear to the payer of the tax on income, which stagnates the compulsory payment of the tax on the basis of Article 145 of the Tax Code of the Russian Federation. Such a company includes PDV for the supply of goods, work, services, such as accounting, and tax services. In this case, the tax must be spent on the purchase of goods, labor, services, and on the bundle of various goods. Before that, it is impossible to pay the value without the maximum permissible value. For objects of basic properties and intangible assets, a similar procedure applies: non-defensive contributions are insured by their insurer.

However, Chapter 25 of the Tax Code of the Russian Federation does not prohibit the inclusion of MDV until it is deducted simultaneously from the price of goods, work, services, so as not to compensate for the tax. And the law punishes subjects who do not pay the maximum allowance.

butt

The travel agency "Caravan" (in "sproshchentsi") in the spring of 2014 added to the fate, paid and put into operation a security system. Її vartіst – 118,000 rubles, including maximum allowance. Connect the wires together:

DEBIT 60 CREDIT 51
- 118,000 rub. - paid for the system to the customer;

DEBIT 08 CREDIT 60
- 118,000 rub. - Pridbano system;

DEBIT 01 CREDIT 08
- 118,000 rub. - The security system is turned on to the warehouse of the main supplies.

In the book of income and expenses, the accountant shows the expenses of two equal sums of 59,000 rubles. (RUB 118,000: 2) at the end of every quarter of the world: 30th June and 31st June 2014. (Payments on the purchase of basic benefits are accepted in case of “sparseness” with equal parts of the fate).

Choosing another “unauthorized” regional policy, the accountant must first worry about causing unpleasant consequences. Ale such for non-reinforcement of maximum permissible limits in the entries of the income book and debits are not transferred. Also, the decision about the procedure for displaying the maximum permissible value in the book of income and expenses is an element of your regional policy with the method of taxation. Heads up, so that it doesn’t cause a decrease in the tax base.

You can do without a rakhunku-invoice

All control bodies have confirmed that invoices for confirming expenses in sumy MPE are necessary. This position is presented in the sheets of the Ministry of Finance of Russia dated June 24, 2008. No. 03-11-04/2/147, Federal Tax Service of Russia for Moscow, dated 28 June 2006. No. 18-11/3/56398@, UMNS .Moscow dated 13 June 2004. No. 21-09/01610. The first of them emphasizes that it is the responsibility of the rules-invoices not only to fall into place, but also to renew the necessary rules. Shchopravda, Federal Antimonopoly Service of the Moscow District in praise on April 11, 2011. No. KA-A40/2163-11 of the protilegonea - the subject of the “forgiveness” is not required to confirm the vitrat of the rakhunka-invoice. The Ministry of Regional Development of Russia (sheet dated June 8, 2010 No. 10463-08/IP-05) respects that the invoices must be submitted to the original documents and confirm the payment of the maximum allowance for the purchase of building materials and the selection of everyday machines and mechanisms. Fortunately, this department is not authorized to provide clarification in the field of tax legislation. Therefore, this explanation can be ignored.

In fact, it is not the first legal document.

First of all, the priority status of rakhunka-invoice is given in paragraph 1 of Article 169 of the Tax Code of the Russian Federation. In this case, the entry about the MDV must be made following the entry in the purchase book. For this reason, the rakhunok-invoice will not help.

And in another way, in the formulation of Article 120 of the Tax Code of the Russian Federation, the legislator distinguishes between the primary documents and the invoices: the presence of the primary documents and the number of invoices create independent warehouses of tax offenses. The subject of the “forgiveness” can save the details of the rackets-invoices on the official bases (sheet to the Ministry of Finance of Russia dated 30 February 2012, No. 03-11-11/104). Since June 1, 2014, it has been possible for me to escape from such a liability. The changes, introduced before Article 169 of the Tax Code of the Russian Federation, were in advance of this position. Ministry of Finance of Russia (sheet dated June 8, 2014 No. 03-11-06/2/44863) It will be a shame that you can do without rackets-invoices. True, officials are ahead of the curve: the number of invoices is permissible only for the obviousness of the written consent of both parties. And the axis of the stench is needed, since it is now mute, it does not become clear.

Please remember
For homeownership from the seller at the address of the travel agency-buyer, as it is a “forgiveness”, invoices may not be posted. Tim no less, the travel agency can write off the “entrance” MPE for expenses.

KUDIR is a book of income and expenses that all organizations and individual entrepreneurs are obliged to maintain (Article 346.24 of the Tax Code of the Russian Federation). It is not necessary to register the book with the tax inspectorate; in case of any delay before the river declaration, the filer can request a book in the form for a more thorough verification. Pardons in KUDIR or their validity will result in a fine of at least 10 thousand rubles (Article 120 of the Tax Code of the Russian Federation and Article 15.11 of the Code of Administrative Offenses).

KUDIR is maintained according to the form approved by the order of the Ministry of Finance of the Russian Federation dated October 22, 2012. No. 135n. KUDIR for individual entrepreneurs on the simplified tax system is the main document of the tax form. Organizations-sproschentsi, besides supplying the deposit to KUDIR, are also responsible for the bulk baked goods. Tax payers indicate their tax base for simplified tax on the KUDIR page, so if you join a number of tax regimes, you need to maintain the income and expenses for the simplified tax system in addition to another tax regime.

The official rules for registration and completion of KUDIR are as follows:

for the skin subcutaneous period (totally calendar fate) – new KUDIR;
records in the book are kept in a growing volume in chronological order;
KUDIR is filled using the cash method, so that a real pile of pennies is insured against the cash register. If you only took goods from the purchaser, but did not withhold payment, it is still not recognized as a profit for the cash method. Similar rules apply to payments;
KUDIR is maintained on a computer, with a special accounting program or by hand;
be able to contribute to the book in rubles and copies;
the electronic KUDIR will be released after the end of the tax period;
the electronic KUDIR or the handwritten paper is handwritten, numbered, laced, sealed with the signature of the kerivnik or the IP himself and with a signet (for its obviousness);
In case of handwritten KUDIR, the amendments should be corrected as follows: mark the incorrect entry, order to write the correct wording, sing it with a letter, PIB and with the signature of a representative person, record the date of the correction.

KUDIR consists of 4 sections plus a title page. In the I section of the book, the tax payer indicates income and expenses, in the II section - expenses for the purchase of OZ and intangible assets, the III section includes the accumulation of past assets, which can be changed in the current tax, the IV section of assignments to expenses, as reduce the amount of the tax. Sections II-III are responsible only for the simplified taxation system Income minus expenses, and section IV of assignments are only for the simplified tax system Income. Let's take a look at the report on how to conduct KUDIR with a simplified tax system of 15% and 6%.

To restore respect, the changes to KUDIR, confirmed by the order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n, will begin as early as 1 June 2018. In 2017, the income book will be filled in just as it was in the past.

Reserve KUDIR under the simplified tax system Dohodi

If the taxpayer pays taxes on the simplified tax system, the income of the insurance company is deprived of its own income, then in the first section of the KUDIR wine there is no need to pay for the rozrahunkovy rakhunok and cash register. In this case, the income for the allocation of the tax base must not be taken away. From the station to the station. 346.15 of the Tax Code of the Russian Federation, the insurance company covers its own income and realized income - renting out the mine and other income under Art. 250 Tax Code of the Russian Federation. The transfer of income that cannot be entered into the simplified tax system is indicated in articles 224, 251, 284 of the Tax Code of the Russian Federation.

This list is long, most of the income is very specific. Apparently most typical for the daily activities of most businessmen: it is not possible to count money received from the Social Insurance Fund as income for the payment of expenses for children, help and medicine for patients with diabetes, in turn This means that there will be any sums of money paid, sums of loans withdrawn, or positions that have been reversed, as the organization itself has seen.

IP has even more nuances in the taxable form of income withdrawn from the simplified system. The employer does not report to KUDIR according to the simplified tax system his income as a salary for hiring, a supplement to the government business. Sales of land that are not included in entrepreneurial activity (for example, cars or apartments) are not included in income when the substation base is expanded.

How to conduct KUDIR with the simplified tax system of 6%? Reliability of income is achieved by registering the PCO, payment order and bank statement. If the proceeds are generated according to the BSO, then a number of forms can be generated for one incoming order, but in exchange for the fact that the forms were written out during the working day. If you need to display the purchase of pennies in the KUDIR, then you need to enter this amount in the “income” column with a minus sign.

Another nuance of filing KUDIR according to the simplified tax system for income is filing section IV. Oskolki on the simplified tax system The income of the tax payer can change the amount of the contribution to the insurance contribution, then the size of these contributions may be reflected in the IV section of KUDIR. The book contains information about the payment document, the period for paying deposits, the category of deposits and their size. Entrepreneurs in this section require not only a contribution for workers, but also pension and health insurance. The bags are kept for each quarter, as well as for 9 months and calendar days.

Butt stock KUDIR on the simplified tax system Income 6%

IP Kuznetsov I. M. 01/11/2016 r. having bought milk for buns for 230,000 rubles and sold 100 buns at a price of 20 rubles per piece. The buyer turned one bun through the damaged packaging. On the other hand, IP Kuznetsov withdrew the advance payment for the purchase in the amount of 10,000 rubles. Kuznetsov has one pastry chef whose salary is 30,000 rubles. In 2016, Kuznetsov paid insurance premiums for the worker - 9,000 rubles.

The axis looks like this in the example of the KUDIR filling for IP on the simplified tax system 6%.

Formation of KUDIR under the simplified taxation system Income minus deductions

Income in KUDIR is shown in the same way, regardless of the selected version of the simplified tax system. And the deduction axis is displayed in section I only for the simplified tax system Income minus deductions. Transfer of funds that can be credited to KUDIR, and in Addendum 2 to the order of the Ministry of Finance of the Russian Federation dated October 22, 2012. No. 135n that at the station. 346.16 Tax Code of the Russian Federation. If the debits are changed, the tax base under the simplified tax system is changed, the submitters carefully check the debits of the company and regularly issue sheets that clarify which debits can be accepted before payment, and which ones cannot. The basic principle is this: expenditures can only be credited if they are economically arranged, documented, and bring income to the tax payer.

The payer of the simplified tax system can receive material expenses, expenses for paying taxes and compulsory social insurance for workers, and other expenses. The category of expenditures has its own peculiarities, for example, expenditures on the purchase of goods are spent at KUDIR only after they are immediately spent in the warehouse, paid to the postal owner and sold to the buyer. Insurance contributions for workers under the simplified tax system Income minus deductions do not change the insurance contribution itself, but are included in the tax base as deductions in full.

Please note that especially when an individual entrepreneur spends money on the simplified tax system, income minus expenses that are not directly related to the withdrawn income cannot be entered into KUDIR.

Butt of filling KUDIR under simplified taxation system Income minus deduction

Let's take a look at the butt, how to remember KUDIR for IP on the simplified tax system of 15%. Data about income and expenses of IP Kuznetsova I.M. Let's take it from the front butt. Plus, before that, Kuznetsov paid the rent in advance from Sichny for opening a bakery - 100,000 rubles for the summer of 2016. The rent advance in KUDIR is included not on the date of the re-insurance of the pennies, but on the date of the end of the 2016 year.

In this case, the application form for completing KUDIR for individual entrepreneurs on the simplified tax system 15% looks like this.

With the stagnant simplified tax system “income minus expenses”, it is necessary to ensure that not all types of expenses can change the tax base for a single tax. In addition, for other types of expenses, it is necessary to understand their points and understanding with the method of calculating the simplified tax system. Let's take a look at what you need to know in order to know the value of the added goods and the “input” maximum permissible value that applies to them, in debits according to the simplified tax system.

"Subherpenship" can be vanished "vhidny" PDV with a sprout of the deprivation of the transfer to the goods to the purchase (div. Leafs to the Minfin of the Russian Federation on 12/23/2016 No. 03-11-11/77461 (paragraph 2), VD 27.10.2014 No. 03-11-06/ 2/54127, dated 09/24/2012 (03-11-06/2/128). The daily occurrence of pennies from the bankroll is not an obstacle to reducing the tax base from a single tax. a bunch of important minds are to blame for the Vikonati ( cream, zgadanikh in clause 1 of article 252 and clause 2 of article 346.16 of the Tax Code of the Russian Federation:

Payment for goods intended for resale will be charged. So, all duties before the postal manager must be paid off. The need to sharpen the mind is discussed in paragraph. 1 item 2 art. 346.17 Tax Code of the Russian Federation.
The goods are about to be sold to buyers. Please refer to the sub about the need to strengthen your mind. 2 p. 2 art. 346.17 Tax Code of the Russian Federation.

The mother’s trace is respectful, so that her mind is in compliance with the provisions of paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation may be destroyed overnight. Otherwise, until the tax payer pays the goods to the postal buyer, he has no right to accept the payment of the goods sold (and VAT, of course). This is confirmed by the Ministry of Finance document dated January 20, 2010, dated No. 03-11-11/06.

However, for the “input” MDV, there are expenses for saving, servicing and transporting goods, the rule that regulates the procedure for paying expenses, etc. The “input” MDV, which applies to expenses for the storage, servicing and transportation of goods, the “forgiveness” learns from the warehouse after their actual payment (subclause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Submission form of the value of purchased goods and the “input” MDV

After the goods have been sold and a new payment has been made to the postal owner, the tax payer has the right to write off the value of these goods from the seller. When the value of goods is written off, one of the possible methods for evaluating purchased goods may be selected (FIFZ, average value or value of one product). The chosen method for assessing the value of purchased goods can be enshrined in the corporate policy of the enterprise (subclause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation).

The taxable form of vitrat “sproshchenets” can be found in the Book of Income and Vitrat (KUDIR). After the sale of purchased goods, based on the clarifications provided by the Ministry of Finance dated January 18, 2010 No. 03-11-11/03, the Book of Income and Vitrates will need to show 2 points in a row:

Variety of added goods without regulating the “input” MDV.
The value of the “input” MDV from goods sold.

At KUDIR, all records are generated from the original documents. The amount of the “input” MDV has been paid – as a result of the deduction clause, which can be seen in a row in the initial documents of the postal owner, as well as in the initial documents that confirm the payment to the postal owner. The information about those required for inclusion of the “input” maximum permissible limit (MDV) in the simplified tax system for rakhunok-invoice is ambiguous.

On the one hand, the Ministry of Finance of Russia, dated September 24, 2008 No. 03-11-04/2/147, clarified that the basis for depositing the amount of the maximum allowance amount before the deposit in case of a deposited application is documents that confirm the actual payment of the contribution amount, and also rahunki - invoices submitted by sellers, compiled in accordance with the rules established by Art. 169 of the Tax Code of the Russian Federation.

On the other hand, the invoice document is a tax document that provides the payer with a declaration on the recovery of the “input” MDV (Article 169 of the Tax Code of the Russian Federation). The remains of the “proschenets” are not the payer of the tax on the added property and do not have the right to recovery, and the Subsidiary Code does not provide special injunctions for the proschenets so that the tax can be completed. 21 for the inclusion of the “input” MDV before deductions, it is important that the presence or registration of an invoice with allowances does not exceed the “forgiveness” of securing payment for the delivery of the “input” MDV for the goods sold.

In view of the stated position of the Ministry of Finance of Russia, it can be assumed that in the presence of a correctly completed postal invoice, the inclusion of the amount of the “input” maximum permissible value (MDV) to the vitrat for SSP can lead to a supercharger with a deposit organ. In any type of invoice, it is possible to eliminate tax claims when the “input” MDV is included before the debit of the “input” MDV, if the agreement between the counterparties is about the incorrect invoices, and in KUDIR the amount of the “input” MDV is shown on the other primary documents in which this amount is assigned (Sheet of the Ministry of Finance of the Russian Federation dated 09/05/2014 No. 03-11-06/2/44783).

Pouches

The payer of taxes on the simplified tax system “income minus deductions”, who is engaged in the resale of goods, is obliged to ensure that the income for the resale of goods and the maximum allowances that are due to them are recognized from deductions after the goods have been paid for. the owner and the purchase was sold. If there is no agreement between the counterparties about the unfolded invoices, then the absence of a correctly executed invoice may cause a dispute with the filing authority about the legality of the “input” MDV in the debit.