Agency agreement for the purchase of scrap metal. Sales of scrap metal under an agency scheme. New operation codes

Our organization sells the remaining fittings listed on account 10.1 for scrap metal. We conclude an agency agreement. We are the Principal. The Agent undertakes, on our instructions for a fee, to carry out on its own behalf and at the expense of the Principal (i.e. us) the sale of scrap ferrous and non-ferrous metals generated at the construction site by concluding a purchase and sale agreement with third parties. How to correctly reflect these business transactions in accounting.

Sales of scrap ferrous and non-ferrous metals generated as a result of our own production through an intermediary are reflected in accounting using account 76 “Settlements with various debtors and creditors.”

Revenue and expenses associated with this sale are recorded in account 91 “Other income and expenses.”

The transaction scheme has features depending on whether the intermediary is involved in the calculations or not, that is, the buyer pays for scrap ferrous and non-ferrous metals directly to your organization or to the account of the intermediary, who, in turn, withholds the agency fee, transfers the buyer’s funds to you.

Reflection in the accounting of the sale of scrap ferrous and non-ferrous metals under the agency scheme does not have any accounting features in comparison with the sale of other materials resulting from the construction or dismantling of fixed assets.

Accounting entries:

- If, when selling scrap, the intermediary does not participate in the calculations:

Dt sch. 62 Kt. 91-1 – revenue from the sale of scrap under an intermediary agreement is reflected;

Dt sch.91-2 Kt sch. 45 – the cost of scrap sold under an intermediary agreement was written off.

Dt sch.91-2 Kt sch.76 – reflects the amount of remuneration due to the intermediary;

Dt sch.91-2 Kt sch. 76 – reflects the amount of expenses to be reimbursed to the intermediary (based on the agreement and the intermediary’s report with the attachment of primary documents confirming the expenses).

Dt count.51 (50) Kt count. 62 – funds were received from the buyer in payment for scrap sold under an intermediary agreement.

As of the date of payment of the intermediary fee and reimbursement of the intermediary’s expenses:

Dt sch. 76 Kt. 51 (50) – intermediary fee was paid;

Dt sch. 76 Kt. 51 (50) – the intermediary’s expenses related to the execution of the intermediary agreement are reimbursed.

- If an intermediary is involved in settlements, then the buyer pays the money to him, then the intermediary transfers the funds to the principal, retaining his remuneration.

At the time the principal transfers the scrap to the intermediary for sale:

Dt sch. 45 Kt. 10-1 – reflects the transfer of scrap to an intermediary for subsequent sale.

After the transfer of scrap ferrous and non-ferrous metals on the date of its sale by the intermediary:

Dt sch. 62 Kt.91-1 - revenue from the sale of scrap under an intermediary agreement is reflected;

Dt sch. 91-2 Kt ch.45 - the cost of scrap sold under an intermediary agreement was written off;

Dt inc. 76 Kt inc. 62 – reflects the intermediary’s debt to transfer payment for sold scrap.

As of the date of approval of the intermediary's report:

Dt sch. 91-2 Kt ch.76 - reflects the amount of remuneration due to the intermediary;

Dt sch.91-2 Kt sch. 76 – reflects the amount of expenses to be reimbursed to the intermediary (based on the agreement and the intermediary’s report).

On the date of receipt of payment from the intermediary:

Dt sch. 51 (50) Kt ch.76 - funds received from the intermediary for sold scrap (minus the amount of remuneration and the amount of expenses reimbursed under the contract);

Dt inc. 76 Kt inc. 76 - the amount of intermediary remuneration is offset against payment for sold scrap;

Dt inc.76 Kt inc.76 – the amount of reimbursable expenses is offset against payment for goods sold (work, services).

Please note that the sale of non-ferrous metal scrap is not subject to VAT (subclause 25, clause 2, article 149 of the Tax Code of the Russian Federation). In this case, the organization is obliged to maintain separate accounting for VAT (clause 4 of Article 149 of the Tax Code of the Russian Federation). Separate accounting can be avoided if the share of returnable waste in the form of scrap that the organization decided to sell is less than 5% of the total expenses of the organization. In this case, the entire VAT can be deducted without organizing separate accounting (paragraph 9, paragraph 4, article 170 of the Tax Code of the Russian Federation).

1.

Typically, when a fixed asset is liquidated, materials such as scrap metal remain. Capitalize them at the market price. In the future, the materials can be used in production or sold.

Reflect the receipt of materials upon liquidation of a fixed asset by posting:

Debit 10 Credit 91-1
– materials received during the liquidation of a fixed asset were capitalized.

Reflect the sale of materials (scrap) as part of other income. Write off the cost of materials sold (scrap) as other expenses. The postings will be like this:

Debit 62 Credit 91-1
– revenue from the sale of materials (scrap) is reflected;

Debit 91-2 Credit 10
– the cost of materials (scrap) is written off.

Accounting

The transfer of goods from the customer to the intermediary is not considered a sale (clause 12 of PBU 9/99). Until the transfer of ownership of goods to the buyer, reflect their actual cost on account 45 “Goods shipped” (Instructions for the chart of accounts).

On the date of transfer of goods to the intermediary, make the following entry:

Debit 45 Credit 41
– goods were transferred for sale under an intermediary agreement.

In accounting, reflect settlements with the intermediary on account 76 “Settlements with various debtors and creditors”, to which it is advisable to open sub-accounts:
– “Settlements with an intermediary for goods sold (work, services)”;
– “Settlements with an intermediary for remuneration”;
– “Settlements with an intermediary for reimbursement of expenses.”

The amount of remuneration (taking into account the additional benefits due to the intermediary) should be included in expenses as of the date of approval of the intermediary’s report (clause 16 of PBU 10/99).

For organizations that have the right to conduct accounting in a simplified form, a special procedure for recording income and expenses is provided (Part, Article 6 of the Law of December 6, 2011 No. 402-FZ).

Accounting: the intermediary is not involved in the calculations

If, when selling goods (works, services), the intermediary does not participate in settlements, in the customer’s accounting, transactions related to the execution of the intermediary agreement are reflected in the following entries (excluding VAT transactions).

Transfer of title after shipment

If the contract provides for a special procedure for the transfer of ownership (later shipment), then reflect the sale of materials in accounting using account 45 “Goods shipped”. The postings in this case will look like this:

Debit 45 Credit 10
– materials were transferred to the buyer;

Yes, it is necessary if the organization sells waste.

If this waste is used in production, that is, in activities subject to VAT, then there is no need to restore the tax.

If the organization sells waste, then VAT must be restored (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation). The fact is that the sale of non-ferrous metal scrap is not subject to VAT (subclause 25, clause 2, article 149 of the Tax Code of the Russian Federation).

In this case, the organization is obliged to conduct

What is a tax agent

Tax agents are persons who, according to the Tax Code of the Russian Federation, are charged with the responsibility for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation. This is stated in Art. 24 Tax Code of the Russian Federation.

That is, organizations and individual entrepreneurs that use special regimes or are exempt from VAT in accordance with Article 145 or 145.1 of the Tax Code of the Russian Federation are not exempt from the duties of a tax agent.

But please note that the buyer will only be required to act as a tax agent if he purchases scrap, aluminum (or hides) for VAT payers(Clause 8 of Article 161 of the Tax Code of the Russian Federation).

In order for the buyer of scrap to know that he is purchasing goods from a VAT non-payer, sellers must make an entry in the contract and in the primary accounting document “Without tax (VAT)” or put down such a mark (paragraph 6, clause 8, article 161 of the Tax Code of the Russian Federation).

If the seller deceived the buyer and provided false information in the contract and primary documentation, then the seller must pay VAT on scrap metal in 2018.

In addition to the above case, the legislation provides for others when the obligation to remit value added tax remains with the seller:

• sale of scrap metal to individuals
• sale of scrap metal for export
• loss of the right to apply a special tax regime or VAT exemption

So, the novelty is that from 01/01/2018 When selling scrap and waste ferrous and non-ferrous metals, secondary aluminum and its alloys, VAT is calculated by tax agents - buyers of these goods, and not sellers, as provided for by the general procedure for calculating VAT.

The exception is for individuals who are not individual entrepreneurs.

For information: The imposition of obligations to pay VAT on buyers - tax agents when selling certain types of products is considered as an experiment in order to suppress existing schemes for illegal VAT refunds from the budget in a number of industries, based on the results of its implementation it will be possible to draw a conclusion about the advisability of its wider application

If officials' expectations are met and budget revenues increase, the rules will be extended to others. Such clarifications were provided by the Ministry of Finance in letters dated 09/12/2017 N 03-07-11/58336, dated 08/14/2017 N 03-07-14/51894.

Salesman

The seller is a VAT payer

The Federal Tax Service of Russia, in connection with the amendments made to Chapter 21 of the Tax Code of the Russian Federation by Federal Law No. 335-FZ dated November 27, 2017, in its Letter No. SD-4-3/480@ dated January 16, 2018, provided detailed explanations on the procedure for applying VAT by tax agents , specified in paragraph 8 of Article 161 of the Tax Code of the Russian Federation.

If the seller is a tax payer, he is obliged to issue an invoice. The seller will issue invoices excluding VAT.

The tabular part of the invoice is filled out in abbreviated form: up to column 5 inclusive. (Consultation: DUMINSKAYA Olga Sergeevna, Advisor to the State Civil Service of the Russian Federation, 2nd class)

In invoices, adjustment invoices issued by taxpayer-sellers upon receipt of payment (partial payment) for upcoming supplies of scrap, as well as upon their sale, an appropriate inscription (mark) is made or a stamp is placed “VAT is calculated by the tax agent”, which is provided for in paragraph 5 of Article 168 of the Code.

In a similar procedure, invoices are issued by commission agents (agents) selling (purchasing) scrap under a commission agreement (agency agreement).

That is, the seller will calculate the cost of goods sold without VAT, but will not calculate the tax itself and indicate the cost of scrap metal along with the tax. At the same time, he must make an inscription or stamp on the invoice “VAT is calculated by the tax agent.”

Based on clause 3.1 of Article 166 of the Tax Code of the Russian Federation, when selling scrap, the amount of VAT is not calculated by taxpayers-sellers, except for the cases provided for in paragraphs 7 and 8 of clause 8 of Article 161, subclause 1 of clause 1 of Article 164 of the Tax Code of the Russian Federation, and also when selling these goods to individuals who are not individual entrepreneurs.

In this regard, transactions for the sale of scrap in section 3 of the VAT tax return, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@, are not reflected by taxpayers - sellers, except for the cases provided for in paragraphs 7 and 8 Clause 8 of Article 161, as well as when selling such goods to individuals who are not individual entrepreneurs.

As for the preparation of primary documents, as a general rule, the amount of tax is allocated as a separate line (clause 4 of Article 168 of the Tax Code of the Russian Federation). But since the seller does not present tax to the buyer and is not even obliged to calculate it (clause 3.1 of Article 166 of the Tax Code of the Russian Federation), the same mark should be made in the primary documents as in the invoice, i.e. indicate the amounts excluding VAT and make a note “VAT is calculated by the tax agent.”

The seller is not a VAT payer

If the seller is a VAT defaulter or is exempt from paying VAT, an appropriate entry or mark is made in the contract or in the primary accounting document "No tax (VAT)", which follows from paragraph 6 of paragraph 8 of Article 161 of the Tax Code.

So, this must be specified in the purchase and sale agreement. The price must be indicated with the note “Excluding tax (VAT)”.

If the seller is not a VAT payer, then the buyer does not have the duty of a tax agent. Thus, you can avoid paying tax and drawing up a VAT return as a tax agent only by concluding an agreement with a seller company or individual entrepreneur who is not a VAT payer (applying the simplified tax system or other special tax regimes).

Buyer

Buyer – tax agent will calculate the VAT himself, regardless of whether he is a VAT payer or not, based on their contractual value, which is provided for in paragraph 5 of clause 8 of Art. 161 NK.

The tax base for calculating VAT is determined based on the purchase price of goods, that is, based on the contract value including VAT. According to paragraph 4 of Art. 164 of the Tax Code of the Russian Federation, rate 18/118 applies to the tax base, which includes VAT.

When purchasing scrap metal from legal or individual entrepreneurs who are VAT payers, the tax agent calculates the amount of tax payable to the budget using the formula (clause 4 of Article 164 of the Tax Code of the Russian Federation):

VAT = Cost of goods (including VAT) / 118 x 18, For example:
If in the contract the cost of goods including VAT is 118 rubles, the tax amount will be equal to 18 rubles.

And if in the contract the cost of the goods without VAT is 100 rubles. with the note “VAT is paid by the tax agent,” then the tax will also be 18 rubles. (100 rub. x18%).

The buyer must calculate the tax amount based on the invoice received from the seller. For this:

• the amount from column 5 of the invoice (the tax agent will indicate it in column 14 of the sales book) must be increased by 18%.
• the amount received should be reflected in column 13b of the sales book.
• VAT will need to be calculated on it at the rate of 18/118 and the result shown in column 17 of the sales book.

The scrap metal buyer does not have to prepare an invoice as a tax agent.

If the tax agent is a VAT payer and the goods are accepted for accounting, then he simultaneously registers the invoice reflected in the sales book in the purchase book.

If the buyer does not make an advance payment to the scrap supplier, then the tax base for the tax agent will arise on the date of shipment of the scrap (clause 1, clause 1, article 167 of the Tax Code of the Russian Federation).

It is on this date that the tax agent will have to calculate VAT, regardless of the fact of transfer of payment to the supplier.

In fact, VAT will not be transferred to the supplier when payment is transferred to him; payment is transferred to the supplier without VAT.

Tax deductions

If we have recognized ourselves as a tax agent, then the question arises: can we deduct the VAT accrued on transactions with these goods?

Here the issue is resolved based on the organization’s own tax status: if it is a VAT payer, a deduction is possible, if not, then we only pay VAT. The above follows from paragraph 3 of Article 171 of the Tax Code of the Russian Federation.

1. Tax amounts paid in accordance with Article 173 of this Code by tax agents specified in paragraphs 2 and 6 of Article 161 of this Code are subject to deductions. as well as calculated by tax agents specified in paragraph 8 of Article 161 of this Code.

If the tax agent uses metal in an activity that is subject to value added tax, then the VAT paid as a tax agent can be claimed as a deduction.

As a result, VAT will not have to be paid to the budget.

In other words: only buyers who pay VAT have the right to deduct VAT.

The VAT paid by the buyer - tax agent is included in the cost of goods in the following two cases:

1. If the tax agent is not a VAT payer. In this case, the VAT paid by the agent is included in the cost of the goods, which further guarantees the non-competitiveness of such organizations in comparison with VAT payers.
2. If the tax agent purchased goods to carry out VAT-free transactions.

If the buyer - an organization or individual entrepreneur - applies the simplified tax system with the object “income-expenses”, Such a buyer can take into account the amount of paid VAT on purchased scrap as expenses (clause 8, clause 1, article 346.16, article 346.17 of the Tax Code of the Russian Federation).

But if the cost of purchased scrap is not taken into account for tax purposes, then the amount of VAT calculated by the tax agent who does not pay VAT cannot be taken into account in expenses.

How can a buyer account for VAT?

Now we will determine the procedure for reflecting the considered transactions by the buyer in accounting and tax accounting. We will show them in the following table, but first we draw your attention to the fact that column 5 shows the amounts of transactions for tax agents, and column 6 shows the amounts for other organizations.

№№	Contents of operation	D-t	Kit	Tax agents	Not agents
1	2	3	4	5	6
1	Purchasing goods
1.1	Goods accepted for accounting	41	60	100	100
1.2	“Agency” VAT has been charged	76/NA	68/VAT	18	0
1.3	Payment has been made to the supplier for the goods	60	51	100	100
1.4	Deduction of VAT from the budget	68/VAT	76/NA	18	0
1.5	Accounting for VAT in the cost of goods, in the absence of the possibility of a tax refund	41	76/NA	18
2	Sales of goods to customers (except individuals)
2.1	Sales of goods	62	90	200	200
2.2		90	41	100	100
3	Sales of goods to individuals
3.1	Sales of goods	62	90	236	236
3.2	VAT charged	90	68/VAT	36	36
3.3	Cost of goods sold written off	90	41	100	100

If the buyer makes an advance payment for scrap metal

In the case of prepayment transfer, the procedure for calculating VAT for tax agents specified in clause 8 of Article 161 of the Tax Code of the Russian Federation will be similar to the procedure currently applied by tax agents specified in clause 5 of Article 161 of the Tax Code of the Russian Federation: tax agents must also determine the tax base for VAT in accordance with clause 1 of Article 167 of the Tax Code of the Russian Federation.

That is, if the moment of determining the tax base for a tax agent is the day of payment, partial payment for upcoming deliveries of goods, then on the day of shipment of goods on account of previously received payment, partial payment, the moment of determining the tax base also arises (Clause 14 of Article 167 of the Tax Code of the Russian Federation ). Wherein The tax agent has the right to deduct VAT calculated when transferring the prepayment on the date of shipment of scrap(clause 8 of article 171 and clause 6 of article 172 of the Tax Code of the Russian Federation).

Despite the fact that such a procedure is not directly prescribed in the Tax Code of the Russian Federation, the procedure for filling out section 2 of the VAT return contains precisely such instructions for tax agents determining the tax base for VAT in accordance with clause 1 of Article 167 of the Tax Code of the Russian Federation (clause 37.8 The procedure for filling out a tax return for value added tax, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/558@).

A similar conclusion follows from clause 4.1 of Article 173 of the Tax Code of the Russian Federation (as amended on January 1, 2018), which states that tax agents have the right to deduct the VAT specified in clause 8 of Article 171 of the Tax Code of the Russian Federation (calculated by taxpayers with prepayment).

In other words, in our opinion, in the case of an advance payment to the seller for the supply of scrap, the procedure for calculating VAT for tax agents purchasing scrap will be as follows:

1. When transferring an advance to the seller, the tax agent calculates VAT on the advance. For example, a tax agent transfers 100 rubles to the seller, and 18 rubles. (100 *18%) VAT is charged to the budget (tax base for the tax agent = 118 rubles, rate 18/118).
2. When shipping scrap in the amount of 118 rubles, including VAT or 100 rubles. excluding VAT, the tax agent charges VAT 18 rubles. (118 rub. *18/118) for purchased scrap and 18 rub. VAT calculated when transferring the prepayment is deductible.

Tax agents who are NOT VAT payers, can deduct VAT calculated by them as tax agents when transferring an advance payment for the supply of scrap on the date of shipment of scrap (clause 8 of Article 171 of the Tax Code of the Russian Federation).

Reflection of the transaction for the transfer of partial advance payment and for the purchase of scrap.

For clarity, we will give an example of how the accounting of the VAT payer buyer and the seller will reflect transactions for the transfer of partial prepayment and for the purchase of scrap.

From the buyer:

• Dt 60 Kt 51 - 50% advance payment of 50 rubles was issued.
• Dt 76.NA Kt 68 - VAT is charged on the advance payment of 9 rubles. ((50 +50*18%)*18/118)
• Dt 68 Kt 76.VA - deduction of VAT on advances issued 9 rubles.
• Dt 41 Kt 60 - goods accepted for accounting for 100 rubles.
• Dt 76.NA Kt 68 - VAT is charged on the shipment of scrap - 18 rubles. ((100 +100*18%)*18/118)
• Dt 68 Kt 76.NA - deduction of VAT calculated when transferring the advance - 9 rubles.
• Dt 68 Kt 76.NA - deduction of VAT, on purchased scrap 18 rubles.
• Dt 76.VA Kt 68 - restoration of VAT previously accepted for deduction on advances issued 9 rubles.

From the Seller:

• Dt 51 Kt 62 - an advance of 50 rubles was received.
• Dt 62 Kt 90 - sales of scrap 100 rubles are reflected.

Question: What should buyers of scrap who transferred an advance payment to a taxpayer supplier in 2017 do without VAT? Should tax be calculated when goods are accepted for registration in 2018?

Answer: When shipping scrap by a VAT taxpayer in 2018, the buyer of scrap (including in special mode) must calculate the tax.

Base: Since 2018, operations for the sale of scrap metal have been excluded from Article 149 of the Tax Code of the Russian Federation. VAT is calculated by the buyer's tax agent. The Tax Code does not contain any exceptions for buyers who transferred advances in 2017 for supplies in 2018.

In addition, paragraph 8 of Article 149 of the Tax Code of the Russian Federation directly states that when changing the wording of paragraphs 1 - 3 of Article 149 of the Tax Code of the Russian Federation (including the abolition of tax exemption), taxpayers apply the procedure for determining the tax base (or tax exemption) which was valid on the date of shipment of goods (work, services) regardless of the date of payment.

VAT on the return of scrap and in cases of changes in its value

The norms of the Tax Code of the Russian Federation provide for the specifics of calculating VAT by tax agents when returning scrap and in cases of changes in its value (clause 10 of Article 154, clause 5 of Article 171 of the Tax Code of the Russian Federation).

The tax agent also has the right to deduct the calculated VAT if he had to return the scrap to the seller or the seller returned the prepayment to him upon termination or change of the terms of the contract (clause 5 of Article 171 of the Tax Code of the Russian Federation).

Buyers who do not pay VAT also have the right to deduct VAT on the difference by which the value of the purchased scrap has decreased. Indeed, when the value of purchased scrap is reduced in cases where the seller must issue an adjustment invoice to the buyer, it turns out that the tax agent overpaid VAT on the “original” cost of the scrap and must adjust the amount of calculated VAT by deducting VAT from the difference by which the value decreased .

In addition, clause 13 of Article 171 of the Tax Code of the Russian Federation does not specify that only VAT taxpayers can apply such a deduction. (13. When the cost of shipped (purchased) goods (work performed, services provided), transferred property rights changes downwards, including in the event of a decrease in price (tariff) and (or) a decrease in the quantity (volume) of shipped (purchased) goods (work performed, services rendered), transferred property rights, the difference between the tax amounts calculated on the basis of from the cost of shipped (purchased) goods (work performed, services rendered), transferred property rights before and after such a reduction.)

New operation codes

Registration of invoices from both sellers and buyers in the sales and purchase books will be carried out with new operation codes. For such operations, two new groups of transaction type codes (KVO) were introduced.

The first group of KVO is intended for use in the sales book and purchase book of the seller, as well as in the intermediary’s accounting journal:

• “33” – upon receipt of payment (partial payment) for upcoming deliveries of raw hides and scrap; when registering invoices (adjustment invoices) issued upon receipt of payment (partial payment) for the upcoming delivery of raw hides (scrap) from the tax agent;
• “34” – when shipping raw hides and scrap, including for payment (partial payment), as well as when the cost of shipments changes (both upward and downward); when registering invoices (adjustment invoices) issued (received) by the commission agent (agent) upon shipment of raw hides and scrap to the tax agent.

The second group of quotation marks is for use in the sales book and the buyer’s purchase book:

• “41” – when calculating VAT on payment (partial payment) (“as for the seller”); when applying deductions for VAT amounts calculated when transferring payment (partial payment) (“as for a buyer”);
• “42” – when calculating VAT on shipments and when calculating VAT on shipments in the event of an upward change in the cost of shipments (“as for the seller”); when applying deductions for VAT amounts calculated upon shipment, and when applying deductions for VAT amounts calculated when the cost of shipments changes upward (“as for the buyer”);
• “43” – when VAT is restored in case the buyer transfers payment (partial payment) (“as for the buyer”); when applying deductions for VAT amounts calculated from payment (partial payment), subject to deduction from the date of shipment (“as for the seller”);
• “44” – when VAT is restored in the event of a decrease in the cost of shipments (“as for the buyer”).

Tax return

Tax agents calculate VAT based on the results of the quarter, taking into account possible deductions for such transactions and the amount of VAT subject to recovery.

The calculation of the amount of VAT payable to the budget is carried out by tax agents collectively in relation to all goods specified in clause 8 of Article 161 of the Tax Code of the Russian Federation, carried out by all taxpayer-sellers for the expired tax period.

In this case, the total amount of VAT payable to the budget by tax agents specified in clause 8 of Article 161 of the Tax Code of the Russian Federation should be reflected on line 060 of section 2 of the VAT tax return, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 /558@.

Tax agents are required to submit to the tax authorities at the place of their registration the corresponding tax return in the established format in electronic form via telecommunication channels.

Deadline - no later than the 25th day of the month following the expired tax period. Thus, the reporting dates are: April 25, July 25, October 25, January 25.

We believe that appropriate changes will be made to the VAT return form, and it will contain special lines to reflect VAT calculated by tax agents purchasing scrap, recycled aluminum and raw animal skins. The current declaration form does not contain such lines.

It is expected that the updated form will be applied no earlier than the third quarter of 2018.

Payment of the calculated tax for the past quarter is made in equal installments no later than the 25th day of each of the three months following the expired quarter.

How to issue a payment order from a tax agent when paying VAT on scrap metal

According to the rules for filling out payment orders approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, the following fields of the payment order must be filled in:

• « Payer status" (field 101) - VAT is paid by a company or individual entrepreneur as a tax agent - code “02”
• “Payer’s INN” (field 60)
• “Payer checkpoint” (field 102) - An individual entrepreneur puts “0”, a company puts its checkpoint.
• “Payer” (field 8) — short name of the tax agent
• “Recipient INN” (field 61) - TIN of the tax office to which the tax agent transfers value added tax
• “Recipient checkpoint” (field 103) - Checkpoint of the tax office where the tax agent sends the value added tax
• "Recipient" (field 16) - tax office, to which value added tax is transferred. The field is filled in as follows: “UFK for Moscow (IFTS No. 7 for Moscow).” You cannot indicate only the Federal Tax Service number. For example: “IFTS No. 7”.
• “Payment order” (field 21) — code “5”, in special cases “3”
• "KBK" (field 104)
• "OKTMO" (field 105) - code according to the All-Russian Classifier of Municipal Territories. For companies - the code at the location, and for individual entrepreneurs - at the place of residence.
• “Basis of payment” (field 106) - current payment “TP.
• “Period for which the tax/contribution is paid” (field 107)— when paying VAT as a tax agent, in field 107 you must enter the date of payment of funds to the counterparty.
• “Document number” (field 108) -
• “Document date” (field 109) -“0” is indicated (since in field 106 “TP”)
• “Payment type” (field 110) -«0».
• “Purpose of payment” (field 24) - value added tax withheld by a tax agent from the cost of goods (name) from an organization under an agreement dated "" _______20__, No. __

How to correctly fill out a payment order for the transfer of an advance payment or payment for goods supplied, what should I indicate in the purpose of payment, regarding VAT?

If the seller is a VAT payer, then the buyer, regardless of the tax regime applied by him, is recognized as a tax agent. Accordingly, in the “payment purpose” field in the payment order for the transfer of an advance or payment for goods supplied, you should indicate “VAT is calculated by the tax agent”.

If the selling organization is not a VAT payer, a corresponding entry is made in the payment order "No tax (VAT)".

What should be indicated on the cash receipt regarding VAT?

In case of receipt of cash proceeds from legal entities or individual entrepreneurs, the selling organization does not act as a VAT payer. As noted above, VAT is paid by the tax agent-buyer.

If the selling organization is a VAT payer, then the cash receipt should indicate “ VAT is calculated by the tax agent".

If the selling organization is exempt from paying VAT, a mark is placed on the cash receipt "No tax (VAT)".

This VAT information can be printed directly on the cash receipt or it can be stamped.

In case of sale of scrap metal to individuals the selling organization charges and pays VAT (clause 8 of Article 161 of the Tax Code of the Russian Federation).

Responsibility for failure to fulfill the duties of a tax agent for VAT For failure to fulfill the duties of a tax agent (VAT on scrap metal is not withheld and not transferred to the budget), a fine is imposed on a legal entity or individual entrepreneur in accordance with Art. 123 Tax Code of the Russian Federation.

The fine is 20% of the amount of value added tax not paid to the budget.

In addition to the fine, the tax office will also require payment of the amount of VAT that was not paid.

In custody

Before amendments are made to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, orders of the Federal Tax Service of Russia dated October 29, 2014 No. MMV-7-3/558@, dated March 14, 2016 No. MMV-7-3/136@ and corresponding changes to the account format -invoices, approved by Order of the Federal Tax Service of Russia dated March 24, 2016 No. ММВ-7-15/155@, the Federal Tax Service of Russia recommends applying the procedure for filling out individual indicators of invoices, adjustment invoices drawn up by taxpayer-sellers, as well as individual columns of sales books and purchase books, a log of received and issued invoices when registering invoices, adjustment invoices by commission agents (agents), taxpayer-sellers, as well as tax agents, specified in the appendix to Letter of the Federal Tax Service of Russia dated January 16, 2018 No. SD-4-3/480@.

In a letter dated January 16, 2018 No. SA-4-3/480@, the Federal Tax Service provided detailed explanations on the procedure for applying VAT on the sale of raw animal skins, as well as scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys in the Russian Federation.

According to the amendments made to Chapter 21 of the Tax Code of the Russian Federation by Federal Law No. 335-FZ of November 27, 2017, from January 1, 2018, a new category of VAT tax agents is introduced - buyers (recipients) of raw hides and scrap (with the exception of individuals who are not individual entrepreneurs), see paragraph 8 of Art. 161 Tax Code of the Russian Federation.

Buyers of raw hides and scrap as tax agents

Buyers of raw hides and scrap should not perform the duties of tax agents if the sellers are taxpayers exempt from fulfilling taxpayer obligations under Art. 145 of the Tax Code of the Russian Federation, as well as persons who are not taxpayers. In this case, such sellers are obliged to make an appropriate entry in the contract or primary accounting document or put the mark “Without tax (VAT)”.

According to paragraph 15 of Art. 167 of the Tax Code of the Russian Federation for tax agents who are buyers of raw hides and scrap, the moment of determining the tax base in accordance with paragraph 1 of Art. 167 of the Tax Code of the Russian Federation is the earliest of the following dates:

• day of shipment of raw hides and scrap;
• day of payment (partial payment) for upcoming deliveries of raw hides and scrap.

When calculating VAT, such tax agents must apply the estimated tax rate of 18/118 (clause 4 of Article 164 of the Tax Code of the Russian Federation).

In addition, for buyers of raw hides and scrap, acting as tax agents, the list of grounds for claiming tax deductions has been significantly expanded:

• deduction of the amount of VAT paid in accordance with Art. 173 of the Tax Code of the Russian Federation as tax agents (clause 3 of Article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts calculated and paid to the budget when selling goods in case of return of goods or refusal of them (clause 5 of Article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts calculated and paid to the budget from payment amounts or partial payment on account of future supplies of goods in the event of changes in conditions or termination of the contract and return of the corresponding payment amounts (clause 5 of Article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts calculated from amounts of payment, partial payment received on account of upcoming deliveries of goods (clause 8 of Article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts presented by sellers when transferring payment, partial payment on account of upcoming deliveries of goods (clause 12 of Article 171 of the Tax Code of the Russian Federation);
• deduction of VAT amounts when the cost of shipped goods changes (clause 13 of Article 171 of the Tax Code of the Russian Federation).

At the same time, they are entrusted with the obligation to restore the amounts of VAT accepted for deduction:

• when transferring payment amounts to the seller, partial payment on account of upcoming deliveries of raw hides and scrap (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation);
• when the cost of shipped raw hides and scrap changes downward (clause 4, clause 3, article 170 of the Tax Code of the Russian Federation).

Thus, the amount of VAT payable to the budget is determined by tax agents who are buyers of raw hides and scrap based on the results of the tax period as the total amount of tax calculated in accordance with clause 3.1 of Art. 166 of the Tax Code of the Russian Federation, increased by the restored tax amounts and reduced by the amount of tax deductions.

They calculate the tax collectively in relation to all goods specified in clause 8 of Art. 161 of the Tax Code of the Russian Federation, and in relation to all transactions carried out by taxpayer-sellers for the expired tax period.

According to clause 3.1 of Art. 166 of the Tax Code of the Russian Federation, taxpayers-sellers do not calculate VAT when selling raw hides and scrap, as well as when receiving payment (partial payment) for future deliveries of goods. The following cases are exceptions:

• when selling goods to individuals who are not individual entrepreneurs;
• if the mark “Without tax (VAT)” is illegally placed in the contract or primary accounting document;
• upon loss of the right to exemption from the duties of a taxpayer or to apply special tax regimes (Unified Agricultural Tax, simplified tax system, UTII, PSN).

When selling raw hides and scrap to buyers acting as tax agents, sellers must issue invoices excluding VAT amounts with the inscription (mark) “VAT is calculated by the tax agent.”

In a similar procedure, invoices are issued by commission agents (agents) selling (purchasing) raw hides and scrap under a commission agreement (agency agreement).

In order for transactions for the sale of raw hides and scrap to be correctly and uniformly reflected in invoices, sales books and purchase books, the invoice journal and, accordingly, in the VAT return, the Federal Tax Service of Russia provided examples of filling out these documents. Moreover, for such operations, two new groups of transaction type codes (KVO) were introduced.

The first group of KVO is intended for use in the sales book and purchase book of the seller, as well as in the intermediary’s accounting journal:

• “33” – upon receipt of payment (partial payment) for upcoming deliveries of raw hides and scrap; when registering invoices (adjustment invoices) issued upon receipt of payment (partial payment) for the upcoming delivery of raw hides (scrap) from the tax agent;
• “34” – when shipping raw hides and scrap, including for payment (partial payment), as well as when the cost of shipments changes (both upward and downward); when registering invoices (adjustment invoices) issued (received) by the commission agent (agent) upon shipment of raw hides and scrap to the tax agent.

The second group of quotation marks is for use in the sales book and the buyer’s purchase book:

“41” – when calculating VAT on payment (partial payment) (“as for the seller”); when applying deductions for VAT amounts calculated when transferring payment (partial payment) (“as for the buyer”);

• “42” – when calculating VAT on shipments and when calculating VAT on shipments in the event of an upward change in the cost of shipments (“as for the seller”); when applying deductions for VAT amounts calculated upon shipment, and when applying deductions for VAT amounts calculated when the cost of shipments changes upward (“as for the buyer”);
• “43” – when VAT is restored in the event that the buyer transfers payment (partial payment) (“as for the buyer”); when applying deductions for VAT amounts calculated from payment (partial payment), subject to deduction from the date of shipment (“as for the seller”);
• “44” – when VAT is restored in the event of a decrease in the cost of shipments (“as for the buyer”).

Let's look at the example given in the letter step by step.

Step 1. Seller

Under the terms of the contract, the seller receives from the buyer an advance payment in the amount of 100.00 rubles. (without VAT).

He does not calculate tax on the received prepayment amount, but issues the buyer invoice No. 1 dated January 15, 2018 (Appendix No. 1).

In this “advance” invoice, in contrast to the generally established procedure, he indicates:

• in column 5 – the amount of the received prepayment;

It should be noted that such invoices should not contain items other than raw hides and scrap. The seller registers the issued invoice in the sales book (entry No. 1 of Appendix No. 5), taking into account some features:

• Column 2 indicates the new KVO “33”;
• in columns 13b and 17, dashes are entered (for electronic formats - the number “0”).

Such a registration record is made to record the event of drawing up an invoice by the seller, as well as for the purpose of further monitoring the correctness of VAT calculation by the buyer.

When preparing tax reporting, the sales book entry will be transferred to section 9 of the VAT tax return, but will not participate in the calculation of the final declaration indicators (i.e., it will not be taken into account when generating the indicators of sections 3 and 7).

Step 2. Buyer

The scrap buyer, who has made an advance payment to the seller in the amount of 100.00 rubles, receives from the seller invoice No. 1 dated January 15, 2018 (Appendix No. 1).

Since the moment the buyer’s tax base is determined is the day the seller receives the advance payment, VAT as a tax agent should be calculated precisely on the date the seller receives the advance payment, and not on the date the buyer receives the advance invoice.

To calculate VAT as a tax agent, the buyer increases the amount of the prepayment made by the amount of VAT and then calculates the tax using the calculated rate of 18/118. The Ministry of Finance of Russia and the Federal Tax Service of Russia presented similar recommendations for cases where the contract with a taxpayer - a foreign person providing services on the territory of the Russian Federation, does not provide for the amount of VAT to be paid to the Russian budget (letter of the Ministry of Finance of Russia dated December 18, 2015 No. 03-07-08/ 4486, dated 06/05/2013 No. 03-03-06/2/20797, dated 09/08/2011 No. 03-07-08/276, dated 02/28/2008 No. 03-07-08/47).

Thus, the amount of VAT calculated by the tax agent will be 18.00 rubles. ((100.00 + 100.00 x 18%) x 18/118).

Advance invoice No. 1 dated January 15, 2018 (Appendix No. 1), presented by the seller, is registered by the buyer in the sales book (entry No. 1 of Appendix No. 7) indicating:

• in column 2 - KVO "41";
• in column 13b - the amount of the prepayment increased by the amount of VAT, i.e. RUB 118.00;
• in column 14 – prepayment amounts excluding VAT, i.e. RUB 100.00;
• in column 17 - the amount of calculated VAT in the amount of 18.00 rubles.

Next, to exercise the right to a tax deduction as a buyer who has transferred the prepayment amount to the seller, the buyer registers the received advance invoice No. 1 dated January 15, 2018 (Appendix No. 1) in the purchase book (entry No. 1 of Appendix No. 8), indicating:

• in column 2 - KVO "41";

Thus, the tax agent does not have any obligations to the budget for the transaction of transferring advance payment to the seller. When preparing tax reporting, entries in the purchase book and sales book will be transferred to sections 8 and 9 of the buyer’s VAT return. In this case, the records of section 8 will not participate in the calculation of the final indicators of the declaration (i.e. they will not be taken into account when generating the indicators of section 3).

Step 3. Seller

The seller ships scrap in the amount of 200.00 rubles against the previously received prepayment. (without VAT).

Upon shipment, the seller does not calculate VAT, but issues the buyer invoice No. 2 dated January 20, 2018 (Appendix No. 2), which indicates:

• in column 5 – the cost of shipped scrap (excluding VAT), i.e. RUB 200.00;
• in column 7 – the inscription “VAT is calculated by the tax agent”;
• in columns 8 and 9 – dashes (the number “0” will be entered in the electronic invoice).

The seller registers this issued invoice No. 2 dated January 20, 2018 (Appendix No. 2) in the sales book (entry No. 2 of Appendix No. 5), indicating:

• in column 2 - KVO "34";
• in columns 13b and 17 – dashes (for electronic formats – number “0”).

Such a registration record is also made to record the event of shipment and control the actions of the buyer. The registration entry will also be transferred from the sales book to section 9 of the seller’s VAT return, but will not participate in the calculation of the final declaration indicators (i.e., it will not be taken into account when generating the indicators of sections 3 and 7).

Step 4. Buyer

The buyer accepts the received scrap for accounting and receives from the seller invoice No. 2 dated January 20, 2018 (Appendix No. 2).

To calculate VAT on a shipment as a tax agent, the buyer increases the cost of scrap by the amount of VAT and then calculates the tax using the calculated rate of 18/118.

Thus, the amount of calculated VAT will be 36.00 rubles. ((200.00 + 200.00 x 18%) x 18/118). It should be taken into account that the moment the buyer determines the tax base will be the day the scrap is shipped by the seller, and not the day the purchased scrap is accepted for accounting and an invoice for shipment is received.

To reflect the operation of calculating VAT on shipment, the buyer registers invoice No. 2 dated January 20, 2018 (Appendix No. 2) received from the seller in the sales book (entry No. 2 of Appendix No. 7), indicating:

• in column 2 - KVO "42";
• in column 13b - the cost of purchased scrap, increased by the amount of VAT, i.e. RUB 236.00;
• in column 14 - the cost of scrap without VAT, i.e. RUB 200.00;
• in column 17 - the amount of VAT accepted for tax deduction in the amount of 36.00 rubles.

The buyer, who has calculated the amount of VAT when purchasing scrap as a tax agent, has the right to a tax deduction, for which he registers the seller’s invoice No. 2 dated January 20, 2018 (Appendix No. 2) in the purchase book (entry No. 2 of Appendix No. 8), indicating:

• in column 2 - KVO "42";
• in column 15 – the cost of scrap including VAT, i.e. RUB 236.00;
• in column 16 – the amount of VAT claimed for tax deduction, i.e. RUB 36.00

By reflecting the tax deduction for the purchased scrap, the buyer must restore the amount of VAT previously claimed for tax deduction on the transferred prepayment amount. To do this, he registers “advance” invoice No. 1 dated 08/15/2017 (Appendix No. 1) in the sales book (entry No. 3 of Appendix No. 7), indicating:

• in column 2 - KVO "43";
• in column 13b - the amount of the prepayment increased by the amount of VAT, i.e. RUB 118.00;
• in column 14 – the amount of the prepayment excluding VAT, i.e. RUB 100.00;
• in column 17 - the restored amount of VAT in the amount of 18.00 rubles.

Since the seller, after shipping the goods on account of the previously received prepayment, has the right to a tax deduction of the amount of VAT calculated from the prepayment, the buyer, who, while fulfilling the duty of a tax agent, calculated VAT from the prepayment for the seller, after shipment of the goods has the right to a tax deduction.

To claim a tax deduction for the amount of VAT calculated from the prepayment for the seller, the buyer registers “advance” invoice No. 1 dated 01/15/2018 (Appendix No. 1) in the purchase book (entry No. 3 of Appendix No. 8), indicating:

• in column 2 - KVO "43";
• in column 15 – the amount of the prepayment increased by the amount of VAT, i.e. RUB 118.00;
• in column 16 – the amount of VAT claimed for tax deduction, i.e. 18.00 rub.

Thus, the amount of VAT that the buyer should pay to the budget as a tax agent will be 0 rubles.

In section 2 on line 060, the tax agent will reflect the final zero tax amount.

It is obvious that if the duties of a tax agent are performed by a buyer who is a VAT defaulter or a person exempt from fulfilling the duties of a taxpayer under Art. 145 of the Tax Code of the Russian Federation, then he will have the right to make a tax deduction of VAT for the taxpayer-seller, but will not have the right to claim a tax deduction for himself. In this case, the amount of tax payable to the budget as a tax agent will be 36 rubles.

Likewise, VAT will be applied if the value of the scrap shipped is increased. In this case, the seller will issue an adjustment invoice No. 3 dated 01/25/2018 (Appendix No. 3) and register it in the sales book with KVO "34" (entry No. 3 of Appendix No. 5).

The Buyer will register the received adjustment invoice No. 3 dated January 25, 2018 (Appendix No. 3):

• in the sales book with KVO "42" (entry No. 4 of Appendix No. 7) - to calculate the amount of VAT for the seller in connection with the increase in the cost of shipped scrap;
• in the purchase book with KVO "42" (entry No. 4 of Appendix No. 8) - to claim a tax deduction for the amount of VAT as a buyer in connection with an increase in the cost of scrap.

ACCRUED AMOUNT OF VAT	TAX DEDUCTION
18.00 rub.– VAT on prepayment (for the seller) RUB 36.00– VAT on scrap shipment (per seller) 18.00 rub.– VAT accepted for deduction after the prepayment is transferred and restored after receipt of scrap (for yourself) 5.40 rub.– VAT on an increase in the cost of purchased scrap (per seller) TOTAL: 77.40 rub.	18.00 rub.– VAT on the transferred prepayment amount (for yourself) RUB 36.00– VAT on purchased scrap (for yourself) 18.00 rub.– VAT on prepayment after shipment of goods (for the seller) 5.40 rub.– VAT on an increase in the cost of purchased scrap (for yourself) TOTAL: 77.40 rub.
TOTAL TO PAY TO THE BUDGET: 0 rub.

VAT will also be applied when reducing the value of shipped scrap.

In this case, the seller will issue an adjustment invoice No. 4 dated January 30, 2018 (Appendix No. 4) and register it in the purchase book with KVO "34" (entry No. 1 of Appendix No. 6), indicating in column 9 "Name of the seller" and 10 “TIN/KPP of the seller” information about the buyer. And the buyer will register the received adjustment invoice No. 4 dated January 30, 2018 (Appendix No. 4):

• in the sales book with KVO "44" (entry No. 5 of Appendix No. 7) - to restore the amount of VAT previously accepted for deduction when purchasing scrap due to a decrease in its value;
• in the purchase book with KVO "44" (entry No. 5 of Appendix No. 8) - to claim a tax deduction for the amount of VAT in connection with a decrease in the cost of scrap for the seller.

The letter also provides an example of filling out an invoice log by intermediaries selling or purchasing raw hides and scrap (Appendix No. 9). It is noteworthy that in these cases, the KVO “33” and KVO “34” are used in the accounting journal, and in columns 14 and 15 of part 1 and part 2, dashes are entered (for electronic formats - the number “0”).

In conclusion, it should be noted that the letter does not contain any explanations on the application of VAT in the “transition period”, for example, when an advance payment for the shipment of raw hides and scrap was made before 01/01/2018, and the shipment itself was made after 01/01/2018.

For such a situation, the following approach seems legitimate.

If the prepayment was received for a transaction subject to VAT (for example, for the sale of raw hides), then the seller, who calculated the amount of VAT from the prepayment, has the right to claim it for a tax deduction after shipment. At the same time, VAT on the shipment of raw hides in 2018 will already be calculated by the tax agent.

If the prepayment was received for a transaction not subject to VAT (for the sale of scrap, exempt from taxation until 01/01/2018 according to pp. 25 clause 2 art. 149 Tax Code of the Russian Federation), then the obligation to calculate VAT will arise with the tax agent in 2018 from the shipment of scrap.

And one more important nuance. If the shipment of raw hides and scrap was carried out before 01/01/2018, and a change in the cost of shipment occurs already in 2018, then the parties to the contract will charge VAT and claim tax deductions in the order that they applied at the time of shipment, i.e. until 01/01/2018.