Art. 172 of the Tax Code of the Russian Federation with commentaries. Items 1.1 and 6 of Art. 172 of the Tax Code

Art. 171, 172 of the Tax Code of the Russian Federation are dedicated to deductions for VAT. They recognize the reduction in the amount of tax calculated on the taxable transactions, the amount of mandatory payment made by suppliers or those that were withdrawn by the economic entity for other reasons. The norms contain not only the definition of residues, but also the rules for their application. In Art. 171, 172 of the RF Tax Code (with comments) set the conditions under which the economic entity can expect to reduce the amount of tax. In this article, we will examine the main provisions of the rules, the procedure for the implementation of the right to deduct, as well as the innovations that have been in force since 2015.

General information

In paragraph 1 of Art. 172 of the Tax Code defines the grounds under which deductions are made. The tax is reduced based on information obtained from invoices issued by sellers / suppliers when the payer purchases services, products, property rights, works. It is also produced in accordance with documents certifying the fact of VAT deduction for the import of goods into Russia or to other territories that are under its jurisdiction, the payment of amounts withheld by agents. Deductions can be made and in accordance with other securities in cases specified in clauses 6-8 and 3 of Article 171.

Conditions

In accordance with paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, deductions are applied exclusively to the amounts presented to the payer in the acquisition of works, products, property rights, services in Russia or actually expunged by them upon import of goods into the territory of the country or other areas within its jurisdiction after the said objects are registered and If there is a primary documentation. Reducing the tax on the purchase of OS, NMA or equipment for installation is carried out in full. In this case, we are talking about the objects specified in clauses two and four of Article 171. Deductions are made after they are taken into account. In case of purchase of services, products, property rights or work for foreign currency, the amount is recalculated in accordance with the exchange rate of the Central Bank, effective on the date of posting. Differences in the tax amount that are formed by the acquirer with further payment are accounted for in non-sales income under the rules provided for in Art. 250, or income under art. 265 of the Code.

Timing

They are established by Cl. 1.1 Art. 172 of the Tax Code. In accordance with the provisions of the norm, deductions can be declared in accounting periods within three years from the date of posting of objects purchased by the payer in Russia or imported into its territory, as well as to other areas that are its jurisdictions. In paragraph 1.1 of Art. 172 of the Tax Code also established a special rule. The buyer may receive invoices after the end of the time period in which property rights, products, services or works have been registered, but before the deadline for filing a declaration provided for in Article 174. In this case, under item 1.1 of Art. 172 of the Tax Code, the subject may take the amount to deduction from the period in which the objects were entered in.

Deductions for sales

The rules for their application establish paragraph 3 of Art. 172 of the Tax Code. In this case, we are talking about the operations defined in Article 164 (point one) of the Code. Deductions in respect of them are carried out at the time of calculation of the tax base provided for in Art. 167. Reductions in the amounts specified in paragraph 10 of Article 171 are made on a date that corresponds to the day of the subsequent calculation of the tax at a rate of 0%. An obligatory condition in this case is the availability at the time of the documents, the list of which is defined by Article 165.

Additional rules

The deductions specified in clause 5 171 of the article are carried out in full after the reflection of the corresponding corrective operations in the accounting for the return of goods or the refusal of works, products, services. The reduction of the tax must be made not later than 1 year from the date of termination of the contract. Deductions provided for in para. 1 and 2 of clause six of 171 articles, are made according to the rules defined by item 1 of the considered norm, and specified in the third paragraph - at the moment of calculation of the base, provided by art. 167 (paragraph 10). In the latter case, if during the reorganization the enterprise did not manage to accept the reduction of the amount, this is done by the successor organization as the tax is transferred to the budget, calculated by the enterprise when carrying out construction and assembly activities for its own needs in accordance with article 173.

P. 6 of Art. 172 of the Tax Code

Reductions in amounts may be made from the date of shipment of products, the production of work or the provision of services, the granting of rights. The deduction of the tax is permitted in the cases established in item 8 of the 171 Article. The deduction is carried out in the amount of the deduction calculated from the value of certain services provided, works performed, transferred rights or shipped goods. According to paragraph 6 of Art. 172 of the Tax Code of the Russian Federation, their advance payments should be included in their payment, if such conditions are established in the contract.

Deduction of difference amount

It is carried out in accordance with the adjustment invoices that are issued by the sellers in the manner prescribed in clauses 5.2 and 6,161 of the article. It is necessary that there is an agreement or other document certifying the fact of notification or the acquirer's consent to change the price of the shipped products, Services or transferred rights. Reduction of amounts can be made no later than three years from the date of registration of the adjustment invoice.

Art. 172 of the Tax Code (with comments)

In accordance with the rule in question, tax deductions from the acquirer appear in two cases. The first is the advance payment. Under clause 12 of Article 171, the amounts lodged by the seller are subject to reduction. At the rate of 168, he makes invoices within 5 days (calendar) from the date of receipt of the advance. At the same time, rates 18/118 or 10/110 are used. To qualify for a deduction in accordance with Art. 172 of the Tax Code, the subject must have a certain list of documents. They include:

1. Invoices issued in a proper manner.
2. Money orders. These documents confirm the fact of payment.
3. The contract, which prescribes the conditions that settlements will be made with advances.

If one of the conditions is not met, the payer can not count on deductions.

Recovery of amounts

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

Posting

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

Proof of the fact of VAT

Confirming documents may be a contract or other acts, according to which the amount of tax is subject to deduction. Depending on the specifics of the supply, different conditions for using the deduction are singled out. If the objects were purchased in Russia for cash, the tax amounts are reduced if they are presented to the payer. This option is considered the most common. Confirmation of the fact of VAT is carried out by many documents. Among them are invoices, reconciliation / acceptance acts and so on. If the product was imported into Russia in the customs regime, then the confirmation can be provided only when the VAT is paid for the movement of the goods. In this case, the fact of deduction for reimbursement of tax amounts does not matter. This rule applies to the customs regimes of temporary importation, domestic consumption, processing outside the control zones.

Invoice

Its presence is a prerequisite for deduction under Art. 172 of the Tax Code, unless the law provides otherwise. For example, an invoice is not required for withholding tax by agents. It should be noted here that, in accordance with the Letter of the Federal Tax Service dated October 21, 2013, a universal transfer document has been issued. Its form can be used by economic entities to design the most common operations of economic life. They include, among other things, the delivery of services. The use of FRT is recommended, but not necessary. Failure to use this form can not be grounds for refusing tax accounting for transactions for taxation purposes.

Implementation of certain activities

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

1. The production of products, the provision of services or the performance of work, in the implementation of which the subject has the duty to make a deduction of VAT. Speech, in particular, is conducted both on gratuitous operations, and made for a payment.
2. The transfer of goods in Russia, the production of works, the provision of services for their needs, the costs of which are not deductible when calculating the profit tax, including through depreciation.
3. Resale of purchased products, subject to taxation.

Admission to accounting

Acquired products, services, work should be entered into with the registration of primary documents. According to Art. 172 of the Tax Code, so the deduction is carried out of those VAT amounts that are presented or actually paid when the goods are imported into Russia, after it is entered into in the presence of the relevant securities. At the same time, a decrease in the tax imposed by sellers on the acquisition of the OS, equipment for installation including, as well as intangible assets or objects transferred across the border, is fully implemented after they have been accepted for recording. The right to use deductions arises when all four requirements are met.

Innovation

Art. 172 was supplemented with clause 1.1. It came into effect on 01.01.2015. In accordance with the new provision introduced, the tax deductions established in the second paragraph of Art. 171 may be submitted to the control authorities within three years after works, products, services, property rights acquired by the payer in Russia or imported into its territory or to areas under the jurisdiction of the state, will be registered. Attention should be paid to the additional opportunity introduced by the legislation. In particular, if the buyer received an invoice from the seller after the end of the tax period in which the objects were entered in, but before the expiration of the period for declaring established under Art. 174, the acquirer has the right to deduct tax amounts from the time interval in which products, services, property rights or works have been taken into account.

Conclusion

Quite often economic entities enjoy the right to a tax deduction. However, in order to prevent problems that may arise during its implementation, it is necessary to carefully study the legislation. In this case, it is necessary to take into account the innovations that came into effect in 2015. Economic entities, among other things, must comply with the conditions and requirements set by the norms. This applies to the preparation of primary documentation, and the provision of supporting documents. It is also important to meet the deadline for the application of amounts to deduction. All these nuances must be taken into account by accountants, both sellers and buyers. The main explanations for the application of the established rules are given in the letters of the Federal Tax Service.