VAT exemption. VAT exemption Whether it is necessary to include in revenue the amounts received from VAT-exempt operations

Official text:

Article 145

1. Organizations and individual entrepreneurs are entitled to exemption from the performance of taxpayer obligations related to the calculation and payment of tax (hereinafter referred to in this article as exemption), if for three previous consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs, excluding tax, did not exceeded two million rubles in total.

2. The provisions of this article do not apply to organizations and individual entrepreneurs selling excisable goods during the previous three consecutive calendar months, as well as to organizations specified in Article 145.1 of this Code.

3. The exemption under paragraph 1 of this article shall not apply to obligations arising from the importation of goods into the territory Russian Federation and other territories under its jurisdiction, subject to taxation in accordance with subparagraph 4 of paragraph 1 of Article 146 of this Code.

Persons exercising the right to an exemption must submit an appropriate written notification and the documents referred to in paragraph 6 of this article, which confirm the right to such an exemption, in tax authority at your place of registration.

Said notification and documents shall be submitted no later than the 20th day of the month from which these persons exercise their right to exemption.

The form of notification of the exercise of the right to exemption is approved by the Ministry of Finance of the Russian Federation.

4. Organizations and individual entrepreneurs who have sent a notification to the tax authority about the use of the right to exemption (on the extension of the exemption period) cannot refuse this exemption before the expiration of 12 consecutive calendar months, except for cases when the right to exemption will be lost by them in accordance with paragraph 5 of this article.

After 12 calendar months, no later than the 20th day of the following month, organizations and individual entrepreneurs who have exercised the right to exemption shall submit to the tax authorities:

documents confirming that during the specified exemption period the amount of proceeds from the sale of goods (works, services), calculated in accordance with paragraph 1 of this article, excluding tax, for each three consecutive calendar months in the aggregate did not exceed two million rubles;

notification of the extension of the use of the right to exemption within the next 12 calendar months or the refusal to use this right.

5. If during the period in which organizations and individual entrepreneurs use the right to exemption, the amount of proceeds from the sale of goods (works, services) excluding tax for each three consecutive calendar months exceeded two million rubles, or if the taxpayer sold excisable goods, taxpayers starting from the 1st day of the month in which such an excess occurred or the sale of excisable goods was carried out, and until the end of the exemption period, they lose the right to exemption.

The amount of tax for the month in which the above excess occurred or the sale of excisable goods and (or) excisable mineral raw materials was carried out is subject to recovery and payment to the budget in in due course.

If the taxpayer has not submitted the documents specified in paragraph 4 of this article (or has submitted documents containing false information), as well as if the tax authority has established that the taxpayer does not comply with the restrictions established by this paragraph and paragraphs 1 and 4 of this article, the amount of tax is subject to recovery and payment to the budget in accordance with the established procedure, with the collection from the taxpayer of the corresponding amounts of tax sanctions and penalties.

6. Documents confirming, in accordance with paragraphs 3 and 4 of this article, the right to release (extension of the release period) are:

extract from balance sheet(represent organizations);

an extract from the sales book;

extract from the book of accounting for income and expenses and business transactions (represented by individual entrepreneurs);

For organizations and individual entrepreneurs who have switched from a simplified taxation system to common mode taxation, the document confirming the right to exemption is an extract from the book of accounting for income and expenses of organizations and individual entrepreneurs applying the simplified taxation system.

For individual entrepreneurs who switched to the general taxation regime from the taxation system for agricultural producers (single agricultural tax), the document confirming the right to exemption is an extract from the book of income and expenses of individual entrepreneurs applying the taxation system for agricultural producers (single agricultural tax) .

7. In the cases provided for in paragraphs 3 and 4 of this article, the taxpayer has the right to send a notification and documents to the tax authority by registered mail. In this case, the day of their submission to the tax authority is considered the sixth day from the date of sending a registered letter.

8. Tax amounts accepted by a taxpayer for deduction in accordance with Articles and of this Code before he uses his right to exemption in accordance with this Article, for goods (works, services), including fixed assets and intangible assets acquired for carrying out operations, recognized as objects of taxation in accordance with this chapter, but not used for these transactions, after the taxpayer sends a notice of the use of the right to exemption, they are subject to restoration in the last tax period before the start of using the right to exemption, and if an organization or an individual entrepreneur begins to use the right for the exemption provided for by this article, from the second or third month of the quarter, the tax amounts shall be restored in the tax period starting from which the said persons exercise the right to the exemption.

Amounts of tax paid on goods (works, services) acquired by a taxpayer who has lost the right to exemption in accordance with this article before the loss of this right and used by the taxpayer after he loses this right in carrying out operations recognized as objects of taxation in accordance with this Chapter, are accepted for deduction in the manner prescribed by Articles 171 and 172 of this Code.

Lawyer's comment:

Unlike persons who are not VAT payers, organizations and individual entrepreneurs exempted from fulfilling the duties of a taxpayer in the manner prescribed by this article retain the obligation to submit tax returns, draw up invoices, keep invoice registers, books of purchases and books sales. The right to exemption from the performance of taxpayer obligations must be confirmed by the person exercising such a right by submitting a written notice to the tax authority at the place of his registration with documents confirming this right attached. The specified notification and documents must be submitted no later than the 20th day of the month from which these persons exercise the right to exemption from the performance of taxpayer duties.

Federal Law No. 57-FZ of May 29, 2002 eliminated the uncertainty regarding the period during which (after the expiration of the 12-month exemption period) documents confirming compliance with the established restrictions must be submitted. Prior to the entry into force of this Federal Law, the tax authorities could establish such a period (and apply the appropriate consequences in case of its violation) only by requesting the necessary documents in accordance with Article 93 of the Tax Code of the Russian Federation, i.e. within the framework of office or visiting tax audit. The result of exceeding the limit provided for by paragraph 1 of Article 145 regarding proceeds from the sale of goods (works, services) or specified in paragraph 2 regarding the sale of excisable goods is the loss of the right to exemption, and not only in the month in which the excess (sale) took place , but also in all the months remaining until the end of the exemption period, even if in subsequent months the conditions provided for in paragraphs 1-3 of this article are observed.

A significant flaw in the article before it was amended by Federal Law No. 57-FZ of May 29, 2002 was that the legislator ignored the issue of the consequences of violating the second condition giving the right to exemption - the consequences of the sale of excisable goods during the period for which exemption was granted. In the Methodological Recommendations on the Application of Chapter 21 of the Tax Code of the Russian Federation, the Ministry of Taxation of Russia suggested that the tax authorities proceed from the fact that the right to exemption in this case is also lost before the end of the period for which it was granted. However, given that the Tax Code of the Russian Federation does not provide for the possibility of applying the analogy of the law, and Article 145 did not contain such a consequence of the sale of excisable goods as deprivation of the right to an exemption received earlier for the entire remaining period of exemption, taxpayers had reason to demand recognition of the legitimacy use of the right to exemption in those tax periods when the sale of these goods was not carried out (taking into account also the guarantees of the rights of taxpayers established by Article 3 of the Tax Code of the Russian Federation).

Paragraph 6 of Article 145 establishes a list of documents that confirm the right to exemption (extension of exemption) from the performance of taxpayer duties. Prior to the entry into force of the Federal Law of May 29, 2002 No. 57-FZ, a significant drawback of this article was the absence of a legally established list of such documents, which created the possibility for unlimited discretion in the process of the right to apply and, accordingly, violation of the principle of equality. Unfortunately, these fears were not unfounded. The tax authorities took advantage of a gap in the legislation, turning the "Application Form for Exemption (Extension of Exemption) from the Performance of Taxpayer Duties Related to the Calculation and Payment of VAT" in large part into a list of documents to be submitted. At the same time, this list included documents previously submitted to the tax authority - VAT returns, as well as extracts from balance sheets. In addition, the "Application Form ..." provided for the submission of such a document as "Certificate of the tax authority on the absence of debts on taxes and fees" as confirmation of the fact that "all necessary calculations on taxes and fees and financial statements for previous reporting (tax) periods were submitted to the tax authority in a timely manner and in full.

In fact, this meant that in addition to the conditions for exemption from fulfilling the duties of a VAT taxpayer established by the legislation on taxes and fees, the Ministry of Taxes and Duties established two new conditions:

1) timely and complete submission of accounting and tax reporting for all taxes for all previous tax (reporting) periods;

2) the absence of debts for all taxes and fees (at the time of submission of the application).

Another example of unreasonable restriction of the rights of taxpayers (confirming the validity of the change at the legislative level of the permissive regime for using the right to exemption to a notification one) was the requirements of clause 2.5 of the Methodological Recommendations for the Application of Chapter 21 of the Tax Code of the Russian Federation (in the appropriate edition in relation to the period before the entry into force of the Federal Law dated May 29, 2002 No. 57-FZ), which established that in the event that, during the consideration of an application for exemption, unreliable information in the documents submitted by the taxpayer, the submission of an incomplete package of documents, the tax authority makes a decision on the lack of the right to exemption, and "re-submission by the taxpayer of the above application and documents is made in the next tax period, no later than the 20th day of the calendar month, starting from which the taxpayer applies for exemption. A similar rule was contained in paragraphs 3-4 of clause 2.7 of the said Methodological Recommendations (as amended in force during the relevant period) in relation to the procedure for considering an application for an extension of release.

This provision limited the rights of taxpayers established by law in cases where the taxpayer filed an application more than 10 days before the 20th day of the corresponding month Meanwhile, the right of the taxpayer to apply for exemption before the 20th day of the month from which he applied for exemption, the legislator did not make it dependent on the previous actions of the taxpayer (with the exception of the circumstances provided for by paragraph 6 of this article in the previous wording). In addition, it must be taken into account that the category of taxpayers under consideration (paragraph 1 of Article 145) refers to taxpayers for whom the tax period is set as a quarter. Therefore, if you follow paragraph 2.5 of the previous version of the Methodological Recommendations, then a taxpayer who submitted an incomplete package of documents, for example, in July, could re-submit an application and documents no earlier than in October, i.e. in three months. Meanwhile, within the meaning of Article 145, the taxpayer, subject to the conditions listed in paragraphs 1-3 of this article, has the right to claim exemption from any month of his choice.

Similar conclusions should be drawn with regard to the restrictions established in the previous version of clause 2.7 of the Methodological Recommendations. Clause 7 of Article 145 provides for the taxpayer's right to send a notice and documents by registered mail. It should be noted that it is the date of submission of documents to the tax authority (and not their submission) that matters, and accordingly, to determine the last day for sending documents by mail, the six days specified in paragraph 7 must be deducted from the total deadline for submitting documents. At the same time, based on the literal meaning of paragraph 7 of Article 145, a taxpayer who sent documents in violation of this rule will be considered a violator even if they are actually received by the tax authority before the expiration of the period established by paragraphs 3 and 4 of Article 145.

(as amended by Federal Law No. 57-FZ of May 29, 2002)

Note. From January 1, 2019, Federal Law No. 335-FZ of November 27, 2017 amends paragraph 1 of Article 145.

1. Organizations and individual entrepreneurs are entitled to exemption from the performance of taxpayer obligations related to the calculation and payment of tax (hereinafter referred to in this article as exemption), if for the three previous consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs excluding tax did not exceed in the aggregate two million rubles.
   (as amended by Federal Laws No. 117-FZ of July 7, 2003, No. 119-FZ of July 22, 2005, No. 243-FZ of September 28, 2010)

   Note. From January 1, 2019, Federal Law No. 335-FZ of November 27, 2017, paragraph 1 of Article 145 is supplemented with a paragraph.

   Note. With the simultaneous sale of excisable and non-excisable goods, the taxpayer has the right to exemption from VAT on transactions with non-excisable goods (Determination of the Constitutional Court of the Russian Federation of November 10, 2002 N 313-O).

2. The provisions of this article do not apply to organizations and individual entrepreneurs selling excisable goods during the previous three consecutive calendar months, as well as to organizations specified in Article 145.1 of this Code.
   (as amended by Federal Laws No. 117-FZ of 07.07.2003, No. 243-FZ of 28.09.2010)
3. The exemption in accordance with paragraph 1 of this article shall not apply to obligations arising in connection with the importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, subject to taxation in accordance with subparagraph 4 of paragraph 1 of Article 146 of this Code.
   (as amended by Federal Law No. 306-FZ of November 27, 2010)

   Note. From January 1, 2019, Federal Law No. 335-FZ of November 27, 2017 amends paragraph two of paragraph 3 of Article 145.

   Note. Refusal to exempt from VAT due to late submission of notification and documents is unacceptable (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33).

   Persons exercising the right to an exemption must submit an appropriate written notification and the documents specified in paragraph 6 of this article, which confirm the right to such an exemption, to the tax authority at the place of their registration.

   Note. From January 1, 2019, the Federal Law of November 27, 2017 N 335-FZ supplements paragraph 3 of Article 145 with the third paragraph.

   Note. From January 1, 2019, Federal Law No. 335-FZ of November 27, 2017, paragraph four of paragraph 3 of Article 145 is reworded.

   Said notification and documents shall be submitted no later than the 20th day of the month from which these persons exercise their right to exemption.

   The form of notification of the exercise of the right to exemption is approved by the Ministry of Finance of the Russian Federation.
   (as amended by Federal Law No. 58-FZ of June 29, 2004)

   Note. From January 1, 2019, Federal Law No. 335-FZ of November 27, 2017, clause 4 of Article 145 is reworded.

4. Organizations and individual entrepreneurs that have sent a notification to the tax authority about the use of the right to exemption (on the extension of the exemption period) cannot refuse this exemption before the expiration of 12 consecutive calendar months, except for cases when the right to exemption will be lost by them in accordance with clause 5 of this article.

   After 12 calendar months, no later than the 20th day of the following month, organizations and individual entrepreneurs who have exercised the right to exemption shall submit to the tax authorities:

   • documents confirming that during the specified period of exemption, the amount of proceeds from the sale of goods (works, services), calculated in accordance with paragraph 1 of this article, excluding tax, for each three consecutive calendar months in the aggregate did not exceed two million rubles
     (as amended by the Federal Laws of 07.07.2003 N 117-FZ, of 07.22.2005 N 119-FZ)
   • notification of the extension of the use of the right to exemption within the next 12 calendar months or the refusal to use this right

   Note. From January 1, 2019, Federal Law No. 335-FZ of November 27, 2017, paragraph 5 of Article 145 is reworded.

5. If during the period in which organizations and individual entrepreneurs use the right to exemption, the amount of proceeds from the sale of goods (works, services) excluding tax for each three consecutive calendar months exceeded two million rubles, or if the taxpayer sold excisable goods, taxpayers, starting from On the 1st day of the month in which such an excess occurred or the sale of excisable goods was carried out, and until the end of the exemption period, they lose the right to exemption.
   (as amended by the Federal Laws of 07.07.2003 N 117-FZ, of 07.22.2005 N 119-FZ)

   The amount of tax for the month in which the above excess occurred or the sale of excisable goods and (or) excisable mineral raw materials was carried out is subject to recovery and payment to the budget in the prescribed manner.

   If the taxpayer has not submitted the documents specified in paragraph 4 of this article (or has submitted documents containing false information), as well as if the tax authority has established that the taxpayer does not comply with the restrictions established by this paragraph and paragraphs 1 and 4 of this article, the amount of tax is subject to recovery and payment to the budget in accordance with the established procedure, with the collection from the taxpayer of the corresponding amounts of tax sanctions and penalties.

   Note. From January 1, 2019, Federal Law No. 335-FZ of November 27, 2017 amends paragraph one of paragraph 6 of Article 145.

6. Documents confirming, in accordance with paragraphs 3 and 4 of this article, the right to release (extension of the release period) are:
   • statement from the balance sheet (represented by organizations)
   • sales book extract
   • extract from the book of accounting for income and expenses and business transactions (represented by individual entrepreneurs)
   • The paragraph became invalid as of January 1, 2015. - Federal Law of April 20, 2014 N 81-FZ

   For organizations and individual entrepreneurs that have switched from the simplified taxation system to the general taxation regime, the document confirming the right to exemption is an extract from the book of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system.
   

   For individual entrepreneurs who switched to the general taxation regime from the taxation system for agricultural producers (single agricultural tax), the document confirming the right to exemption is an extract from the book of income and expenses of individual entrepreneurs applying the taxation system for agricultural producers (single agricultural tax) .
   (paragraph introduced by Federal Law No. 85-FZ of May 17, 2007)

   Note. From January 1, 2019, Federal Law No. 335-FZ of November 27, 2017 amends paragraph 7 of Article 145.

7. In the cases provided for in paragraphs 3 and 4 of this article, the taxpayer has the right to send a notification and documents to the tax authority by registered mail. In this case, the day of their submission to the tax authority is considered the sixth day from the date of sending a registered letter.
8. Tax amounts accepted by a taxpayer for deduction in accordance with Articles 171 and 172 of this Code before he uses his right to exemption in accordance with this Article, on goods (works, services), including fixed assets and intangible assets acquired for carrying out operations, recognized as objects of taxation in accordance with this chapter, but not used for these transactions, after the taxpayer sends a notice of the use of the right to exemption, they are subject to restoration in the last tax period before the start of using the right to exemption, and if an organization or an individual entrepreneur begins to use the right for the exemption provided for by this article, from the second or third month of the quarter, the tax amounts shall be restored in the tax period starting from which the said persons exercise the right to the exemption.
   (as amended by Federal Law No. 366-FZ of November 24, 2014)

   Amounts of tax paid on goods (works, services) acquired by a taxpayer who has lost the right to exemption in accordance with this article before the loss of this right and used by the taxpayer after he loses this right in carrying out operations recognized as objects of taxation in accordance with this Chapter, are accepted for deduction in the manner prescribed by Articles 171 and 172 of this Code.

Source: consultant.ru

Art. 145 of the Tax Code of the Russian Federation with comments of 2018 is responsible for the possibility of obtaining exemption from VAT.

It refers to legal entities, which is too small and amounts to less than 2 million per quarter.

VAT exemption

VAT - value added tax.

For almost all goods and services, it is 18%.

It is worth noting: the percentage can be reduced to 10% for certain types of food, medicines and children's products, or not at all.

But in some situations, it is possible to “get rid” of VAT completely for a while - we are talking about exemption from taxpayer obligations.

The main advantage of this situation, of course, is the receipt of additional profit: the tax amount is initially included in the total, and the payer additionally receives almost 1/5 of the income.

However, exemption from VAT may cause dissatisfaction on the other side, as well as some problems with the recalculation. For example, when registering sales books and invoices, you will need to constantly indicate that VAT has not been taken into account.

Art. 145 of the Tax Code of the Russian Federation with comments

It discusses in detail the situation of exemption from fulfillment of VAT obligations:

1. Legal entities can write a refusal to pay VAT if over the past 3 months their income amounted to less than 2 million rubles.
2. This right does not apply to firms engaged in the sale of excisable or goods specified in Article 145.1 of the Tax Code. Also, it does not arise if taxation is related to Article 146 of the Tax Code of the Russian Federation (subparagraph 4 of paragraph 1).
3. Until the 20th day of the month from which the company does not pay tax, it must submit a written application and supporting documents to the tax office.
4. The exemption period is one year, during which time it cannot be waived.
5. After the expiration of the term, the payer must submit documents that confirm that the amount of revenue for each quarter was less than 2 million rubles. Together with them, the organization either extends the exemption for another year, or refuses it.
6. If during the “released” period the amount of revenue for the quarter exceeded the limit or the company sold excisable goods, the right to the benefit is lost starting from the month when the violation occurred and until the end of the period. All taxes must be paid.
7. If the payer violated the conditions or provided incorrect information, he will be obliged to pay all taxes in full, as well as penalties and sanctions.
8. You can use extracts from the sales book, account books, or balance sheet to confirm eligibility for an exemption.
9. You can send the application and documents by registered mail. The sixth day from the moment of sending is considered the day of acceptance of tax papers.

Who is exempt from paying VAT

Any organization or individual entrepreneur can receive an exemption.

Two conditions are sufficient for this:

1. Revenue for the previous 3 months must be less than 2 million rubles before taxes.

Take into account: we are talking about consecutive months, not randomly chosen ones.

2. The payer must not trade in excisable goods: alcohol, tobacco products, cars and fuels and lubricants, including fuel. At the same time, the sale of separately excisable and non-excisable goods is prohibited by the Ministry of Finance. As soon as an organization starts selling at least one excisable product, it automatically loses the indulgence.

There are several areas of services for which VAT is not charged at all.

This includes:

1. Sale of medical goods and services from the list.
2. Banking transactions and services.
3. Copyright and the right to inventions and discoveries.
4. Lending.
5. Sale of shares in the authorized capital and valuable papers.

When exemption is not granted

It is not provided in the following cases:

1. When the organization's income is more than 2 million.
2. When it sells excisable goods.
3. When importing products from abroad.
4. From the first day of registration: you can apply only 3 months after registration.

Also, in some situations, research organizations of the Skolkovo Center cannot receive an exemption. In general, they get the right not to pay VAT for 10 years, but it is lost if the participant's income for the year exceeds 300 million rubles.

Take note: more details about the release and loss of the right are given in article 145.1 of the Tax Code of the Russian Federation.

VAT exemption application

The first step is to draw up an application: a sample can be taken in person or found on the tax website.

The application must indicate:

1. To whom and from whom the document is submitted: the full name of the tax authority, full name and address of the applicant.
2. From what date (day, month and year) the right is used.
3. On what basis: you must specify the amount of income for each month.
4. List of attached documents.
5. Confirmation of the absence of trade in excisable goods.
6. At the very bottom, a signature and a number are put.

Note: the application is drawn up in the form No. BG-3-03 / 342.

The following documents must be attached to the application:

• an extract from the balance sheet or a copy of the Book of Accounting for Income and Expenses for individual entrepreneurs;
• an extract from the sales book;
• a copy of the invoice register.

All legal entities and individual entrepreneurs must pay VAT, but Article 145 of the Tax Code of the Russian Federation allows you to avoid these expenses. If the company's income is low, it can take advantage of the right to exemption from payment for a year.

Watch the video where the specialist explains how to get VAT exemption:

1. Organizations and individual entrepreneurs, with the exception of organizations and individual entrepreneurs that apply the taxation system for agricultural producers (single agricultural tax), are entitled to exemption from the performance of taxpayer obligations related to the calculation and payment of tax (hereinafter in this article - exemption), if for three previous consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs, excluding tax, did not exceed two million rubles in aggregate.

Organizations and individual entrepreneurs applying the system of taxation for agricultural producers (single agricultural tax) are entitled to exemption from the taxpayer's duties related to the calculation and payment of tax, provided that these persons switch to the payment of the unified agricultural tax and exercise the right provided for this paragraph, in the same calendar year, or provided that for the previous tax period for the unified agricultural tax, the amount of income received from the sale of goods (works, services) in the course of the types of entrepreneurial activity in respect of which the specified taxation system is applied, without tax accounting did not exceed in total: 100 million rubles for 2018, 90 million rubles for 2019, 80 million rubles for 2020, 70 million rubles for 2021, 60 million rubles for 2022 and subsequent years.

2. The provisions of this article do not apply to organizations and individual entrepreneurs selling excisable goods during the previous three consecutive calendar months, as well as to organizations specified in Article 145.1 of this Code.

3. Exemption in accordance with paragraph 1 of this article shall not apply to obligations arising in connection with the importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, subject to taxation in accordance with subparagraph 4 of paragraph 1 of Article 146 of this Code.

The persons referred to in paragraph one of clause 1 of this article, who use the right to an exemption, must submit an appropriate written notification and documents referred to in clause 6 of this article, which confirm the right to such an exemption, to the tax authority at the place of their registration.

The persons specified in the second paragraph of paragraph 1 of this article, exercising the right to exemption, must submit a corresponding written notification to the tax authority at the place of their registration.

The specified documents and (or) notification shall be submitted no later than the 20th day of the month from which the right to exemption is exercised.

The form of notification of the exercise of the right to exemption is approved by the Ministry of Finance of the Russian Federation.

4. Organizations and individual entrepreneurs referred to in the first paragraph of clause 1 of this article that have sent a notification to the tax authority on the use of the right to exemption (on the extension of the exemption period) cannot refuse this exemption before the expiration of 12 consecutive calendar months, except for cases if the right to release is forfeited by them in accordance with paragraph 5 of this article.

Organizations and individual entrepreneurs applying the system of taxation for agricultural producers (single agricultural tax) that have used the right to exemption are not entitled to waive the right to exemption in the future, except in cases where the right to exemption is lost by them in accordance with paragraph 5 of this article .

After 12 calendar months, no later than the 20th day of the following month, organizations and individual entrepreneurs who exercised the right to exemption in accordance with paragraph one of paragraph 1 of this article shall submit to the tax authorities:

documents confirming that during the specified exemption period the amount of proceeds from the sale of goods (works, services), calculated in accordance with paragraph 1 of this article, excluding tax, for each 3 consecutive calendar months in the aggregate did not exceed 2 million rubles;

notification of the extension of the use of the right to exemption within the next 12 calendar months or the refusal to use this right.

5. If during the period in which the organizations and individual entrepreneurs specified in the first paragraph of paragraph 1 of this article use the right to exemption, the amount of proceeds from the sale of goods (works, services) excluding tax for each 3 consecutive calendar months exceeded 2 million rubles or if the taxpayer sold excisable goods, taxpayers, starting from the 1st day of the month in which the indicated excess took place or excisable goods were sold, and until the expiration of the exemption period, lose the right to exemption.

If during the tax period for the unified agricultural tax from an organization or individual entrepreneur applying the taxation system for agricultural producers (single agricultural tax) and using the right to exemption, the amount of income received from the sale of goods (works, services) in the course of carrying out types of entrepreneurial activity, in respect of which the specified system of taxation is applied, excluding tax exceeded the amount established in paragraph two of clause 1 of this article, such an organization or individual entrepreneur, starting from the 1st day of the month in which such an excess occurred or excisable goods were sold, lose the right for release. Organizations and individual entrepreneurs that have lost the right to an exemption are not eligible for a second exemption.

The amount of tax for the month in which the above excess occurred or the sale of excisable goods was carried out is subject to recovery and payment to the budget in the prescribed manner.

If the taxpayer has not submitted the documents specified in paragraph 4 of this article (or has submitted documents containing false information), as well as if the tax authority has established that the taxpayer does not comply with the restrictions established by this paragraph and paragraphs 1 and 4 of this article, the amount of tax is subject to recovery and payment to the budget in accordance with the established procedure, with the collection from the taxpayer of the corresponding amounts of tax sanctions and penalties.

6. Documents confirming, in accordance with paragraphs 3 and 4 of this article, the right of organizations and individual entrepreneurs specified in paragraph one of paragraph 1 of this article to exemption (extension of the exemption period) are:

an extract from the balance sheet (represented by organizations);

an extract from the sales book;

extract from the book of accounting for income and expenses and business transactions (represented by individual entrepreneurs);

For organizations and individual entrepreneurs that have switched from the simplified taxation system to the general taxation regime, the document confirming the right to exemption is an extract from the book of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system.

For individual entrepreneurs who switched to the general taxation regime from the taxation system for agricultural producers (single agricultural tax), the document confirming the right to exemption is an extract from the book of income and expenses of individual entrepreneurs applying the taxation system for agricultural producers (single agricultural tax) .

7. In the cases provided for in paragraphs 3 and 4 of this article, the taxpayer has the right to send documents and (or) notification by registered mail to the tax authority. In this case, the day of their submission to the tax authority is considered the sixth day from the date of sending a registered letter.

8. Tax amounts accepted by the taxpayer for deduction in accordance with Articles 171 and 172 of this Code before he uses the right to exemption in accordance with this Article, for goods (works, services), including fixed assets and intangible assets acquired for the implementation of transactions recognized as objects of taxation in accordance with this chapter, but not used for these transactions, after the taxpayer sends a notification about the use of the right to exemption, they are subject to restoration in the last tax period before the start of using the right to exemption, and if an organization or an individual entrepreneur begins exercise the right to the exemption provided for by this article from the second or third month of the quarter, the tax amounts shall be restored in the tax period starting from which the said persons exercise the right to the exemption.

Amounts of tax paid on goods (works, services) acquired by a taxpayer who has lost the right to exemption in accordance with this article before the loss of this right and used by the taxpayer after he loses this right in carrying out operations recognized as objects of taxation in accordance with this Chapter, are accepted for deduction in the manner prescribed by Articles 171 and 172 of this Code.

"1. Organizations and individual entrepreneurs are entitled to exemption from the performance of taxpayer obligations related to the calculation and payment of tax (hereinafter referred to as the exemption), if for three previous consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs, excluding tax did not exceed a total of one million rubles.

2. The provisions of this article shall not apply to organizations and individual entrepreneurs selling excisable goods during the three previous consecutive calendar months.

3. Exemption in accordance with paragraph 1 of this article shall not apply to obligations arising in connection with the importation of goods into the customs territory of the Russian Federation subject to taxation in accordance with subparagraph 4 of paragraph 1 of Article 146 of this Code.

Persons exercising the right to an exemption must submit an appropriate written notification and the documents specified in paragraph 6 of this article, which confirm the right to such an exemption, to the tax authority at the place of their registration.

Said notification and documents shall be submitted no later than the 20th day of the month from which these persons exercise their right to exemption.

The form of notification of the exercise of the right to exemption is approved by the Ministry of Finance of the Russian Federation.

4. Organizations and individual entrepreneurs who have sent a notification to the tax authority about the use of the right to exemption (on the extension of the exemption period) cannot refuse this exemption before the expiration of 12 consecutive calendar months, except for cases when the right to exemption will be lost by them in accordance with paragraph 5 of this article.

After 12 calendar months, no later than the 20th day of the following month, organizations and individual entrepreneurs who have exercised the right to exemption shall submit to the tax authorities:

documents confirming that during the specified exemption period the amount of proceeds from the sale of goods (works, services), calculated in accordance with paragraph 1 of this article, excluding tax, for each three consecutive calendar months in the aggregate did not exceed one million rubles;

notification of the extension of the use of the right to exemption within the next 12 calendar months or the refusal to use this right.

5. If during the period in which organizations and individual entrepreneurs use the right to exemption, the amount of proceeds from the sale of goods (works, services) excluding tax for each three consecutive calendar months exceeded one million rubles, or if they sold excisable goods, taxpayers starting from the 1st day of the month in which such an excess occurred or the sale of excisable goods was carried out, and until the end of the exemption period, they lose the right to exemption.

The amount of tax for the month in which the above excess occurred or the sale of excisable goods and (or) excisable mineral raw materials was carried out is subject to recovery and payment to the budget in the prescribed manner.

If the taxpayer has not submitted the documents specified in paragraph 4 of this article (or has submitted documents containing false information), as well as if the tax authority has established that the taxpayer does not comply with the restrictions established by this paragraph and paragraphs 1 and 4 of this article, the amount of tax is subject to recovery and payment to the budget in accordance with the established procedure, with the collection from the taxpayer of the corresponding amounts of tax sanctions and penalties.

6. Documents confirming, in accordance with paragraphs 3 and 4 of this article, the right to release (extension of the release period) are:

an extract from the balance sheet (represented by organizations);

an extract from the sales book;

extract from the book of accounting for income and expenses and business transactions (represented by individual entrepreneurs);

a copy of the log of received and issued invoices.

7. In the cases provided for in paragraphs 3 and 4 of this article, the taxpayer has the right to send a notification and documents to the tax authority by registered mail. In this case, the day of their submission to the tax authority is considered the sixth day from the date of sending a registered letter.

8. Tax amounts accepted by the taxpayer for deduction in accordance with Articles 171 and 172 of this Code before he uses the right to exemption in accordance with this Article, for goods (works, services), including fixed assets and intangible assets acquired for the implementation of transactions recognized as objects of taxation in accordance with this chapter, but not used for these transactions, after the taxpayer sends a notice of the use of the right to exemption, are subject to restoration in the last tax period before sending the notice of the use of the right to exemption by reducing tax deductions.

Amounts of tax paid on goods (works, services) acquired by a taxpayer who has lost the right to exemption in accordance with this article before the loss of this right and used by the taxpayer after he loses this right in carrying out operations recognized as objects of taxation in accordance with this Chapter, are accepted for deduction in the manner prescribed by Articles 171 and 172 of this Code.”

Thus, to receive exemption under this article of the Tax Code of the Russian Federation have the right only VAT taxpayers(organizations and individual entrepreneurs). With regard to VAT payers at customs, this article does not apply.

A VAT taxpayer has the right to receive exemption from the performance of taxpayer obligations. Under the following conditions:

ü For the previous three consecutive calendar months, the total amount of proceeds from the sale of goods (works, services) of the taxpayer, excluding tax, did not exceed one million rubles in aggregate;

ü The VAT taxpayer did not sell excisable goods during the previous three consecutive calendar months.

· transactions carried out by tax agents in accordance with the Tax Code of the Russian Federation.

Please note that for professional participants in the securities market when they carry out dealer activities in the securities market, as well as for any other organizations that carry out transactions of purchase and sale of securities on their own behalf and at their own expense, the proceeds from the sale of securities for the purposes of applying The RF Tax Code is the selling price of securities.

It should be noted that this revenue can be calculated in different ways. You can take the last three calendar months, or you can calculate the revenue for the last quarter. So considered the Federal Arbitration Court of the West Siberian District (Decree of December 2, 2002 in case No. F04 / 4354-982 / A46-2002).

Thus, in order to obtain VAT exemption for calculating revenue, three consecutive calendar months can be determined in two ways:

- January + February + March (I quarter), April + May + June (II quarter) and so on;

- January + February + March, February + March + April, March + April + May and so on.

In the event that the required conditions are met, the taxpayer notifies the tax authority of his decision to exercise the right to exemption from VAT. The form of the notification submitted to the tax authority was approved by the Order of the Ministry of Taxation of the Russian Federation dated July 4, 2002 No. BG-3-03 / 342 “On Article 145 of Part Two tax code Russian Federation". Together with the notification, the taxpayer submits the following documents to the tax authority:

1) an extract from the balance sheet (represented by organizations);

2) an extract from the sales book;

3) an extract from the book of accounting for income and expenses and business transactions (submitted by individual entrepreneurs);

4) a copy of the logs of received and issued invoices.

The specified set of documents must be submitted to the tax authority no later than the 20th day of the month from which the taxpayer exercises his right to exemption. It is not necessary to submit these documents to the tax authority in person; you can send a notification and documents by registered mail. In this case, the day of their submission to the tax authority is considered the sixth day from the date of sending the registered letter.

When deciding on the use of the right to exemption, the taxpayer must pay special attention to the Tax Code of the Russian Federation. This paragraph contains a requirement to restore VAT previously accepted for deduction on goods (works, services), including fixed assets and intangible assets that were acquired by the taxpayer but not used for taxable transactions. After all, it may turn out that the amount of VAT to be recovered is quite large, and in this case it is unprofitable to use the exemption from the taxpayer's obligations. If, having weighed all the pros and cons, the taxpayer nevertheless decides to use the exemption, the amount of "recovered" tax is reflected in the VAT return for the last tax period before sending the notification. The amount of tax to be recovered is reflected in line 370 of section 2.1 "Calculation of the total amount of tax", the form of which was approved by Order of the Ministry of Taxes of the Russian Federation dated November 20, 2003 No. BG-3-03 / 644 "On approval of forms of declarations for value added tax" .

The taxpayer can use the right to exemption within a year (12 consecutive calendar months), then, at his request, it can be extended.

After the expiration of the year during which the taxpayer used the right to exemption, he is obliged to submit to the tax authority (no later than the 20th day of the following month):

Documents confirming that the amount of proceeds for each three consecutive calendar months from the sale of goods (works, services) did not exceed one million rubles;

notification of an extension or waiver of the right to exemption.

When extending the exemption period, the taxpayer submits to the tax authority the same set of documents as when obtaining the right to exemption. This is stated in the Letter of the Ministry of Taxation of the Russian Federation dated September 30, 2002 No. VG-6-03 / 1488@ “On exemption from the performance of taxpayer obligations related to the calculation and payment of VAT”.