What are the payers of VAT? How to find out who is a VAT payer?

In the early 90's. In the last century, market reforms began in Russia. All spheres of economic activity of the society were transformed. Special attention was paid to tax relations. VAT was one of the first mandatory deductions that were introduced into practice.

Value

Introduction of VAT since January 1, 1992 allowed to ensure an equal approach to participation in the process of budgeting of all business entities, regardless of their organizational and legal types and forms of ownership. This was due to the solution of such key tasks as:

1. Orientation to the harmonization of the taxation systems of European countries.
2. Providing a permanent source of budget revenue.
3. Systematization of receipts.

Functions

To date, VAT is considered one of the key federal taxes. The basis for its collection is added value. It is formed at all stages of manufacturing and circulation of products / work / services. VAT traditionally belongs to the category of indirect universal taxes. In the form of specific additives, they are collected by including them in the cost of manufactured goods. Thus, part of the tax is transferred to the end user. VAT, acting as the most significant indirect tax, performs two complementary functions:

1. Regulatory.
2. Fiscal.

The latter (considered the main one) consists in mobilizing significant revenues from deductions to the budget revenue item. This is achieved due to the simplicity of retention and stability of the base. Regulatory function, in turn, is expressed in stimulating production savings and tightening of quality control and timing of product promotion.

How to determine if the organization is a VAT payer?

As the subjects of taxation are all enterprises, regardless of:

• The type of their activities;
• Departmental affiliation;
• Forms of ownership;
• Organizational and legal form;
• Number of personnel, etc.

VAT payers are legal entities that carry out production and other economic activities and on which, according to the legislation, the corresponding duty is entrusted. The system of taxation applies to companies formed in accordance with the regulations of foreign states, if they work in the territory of the Russian Federation. Also, IPs are VAT payers, if their activities are related to the implementation of works, products, services that are subject to value added tax. Entities include enterprises with foreign investments engaged in production or other commercial work in the territory of Russia. Registration of VAT payers in the latter case is carried out at the location of permanent missions in the Russian Federation.

Customs legislation

VAT payers are subjects that import goods into the territory of Russia. In particular, the obligation to implement the deduction rests with the declarant or other person determined in accordance with the Customs Code. The tax is levied either at the time or before the adoption of the declaration. In the case of gratuitous transfer of products, services, works, the supplier is a VAT payer.

PBUL

From January 1, 2001, an individual entrepreneur is a VAT payer. However, certain conditions are established for such subjects. The calculation of the tax for enterprises providing transport services is carried out depending on the nature of these transportations. For railway movements, VAT payers are railroad management, production associations. Along with this, auxiliary support units, which do not belong to the transportation activity, enter as independent subjects, burdened with tax. If air transport is involved, then airlines, combined air squads, airports, aviation and technical bases, etc., are obligated to pay deductions. With regard to road transport, VAT payers are motor vehicle associations and manufacturing enterprises.

Additionally

Ports, shipping companies, rescue units, basin administrations and other associations of river and sea transport are VAT payers when they sell services related to transportation on water routes. In the event that the supply, wholesale, procurement enterprises sell through intermediaries, the obligation to dedicate value-added tax is assigned to both attorneys or commission agents, as well as creditors or commissioners.

An Important Moment

In accordance with paragraph 1 of Art. 143 of the Tax Code, the subjects of taxation are:

1. Organization.
2. Persons who import goods into the customs territory of the Russian Federation.
3. Individual entrepreneurs.

The letter of the Ministry of Finance No. 03-07-11 / 66 contains an indication that an autonomous institution is obliged to issue an invoice when renting a room, including in it a tax on the additional amount. This means that the VAT payer is a non-profit organization. Moreover, in clauses 2 and 3 of the said article of the NK, these associations are not included in the list of those that can be exempt from taxation.

Exceptions

The legislation contains a list, which includes individuals and organizations that are not VAT payers. These include enterprises whose revenues for the three previous calendar months that went consistently, when selling goods, products, services, as well as property rights without tax, did not exceed 2 million rubles. It should be borne in mind that this exemption does not apply to entities that sell excisable goods for the period indicated above. This provision also does not apply to persons who import products into the customs zone of the Russian Federation.

Documents for tax exemptions

Subjects who claim to be exempted from the obligation to pay deductions must submit the relevant documents and a written notification to the tax service at the place of registration. The package of securities includes extracts from:

1. The books of accounting of expenses / incomes and business operations (for PBJUL).
2. Accounting balance sheet (for legal entities).
3. Books of sales.

In addition, you must provide copies of the journals issued and received invoices.

Timing

Exemption from the duty of the taxpayer is carried out by the authorized service for 12 calendar months, proceeding successively. At the end of this period, not later than the 20th of the following month, subjects who did not pay VAT should submit a written application to the control body. It is accompanied by documents certifying that during the whole period of exemption from the tax burden the amount of profit from the sale of services, products, property rights or works without taking into account the collection did not exceed 2 million rubles for every 3 consecutive months. In the ten-day period, the submitted information is checked by the tax service.

A responsibility

Based on the audit results, the control service can confirm or not confirm the legality of the release of the payer from the obligation. In addition, the authorized body may extend the term of non-deduction or refuse the applicant to do so. In the event that the above amount of revenue exceeds the period of exemption, the entity loses the right to benefit. Thus, an individual or company is a VAT payer from the first day of the month in which the violation is established, before the end of the non-payment term. Together with this, the amount of penalties and tax sanctions will be collected from the entity.

Registry

How do you know if a VAT payer is a VAT payer? To order the information, a special state register was formed. It contains information about all persons burdened with the tax in question. Determine whether a VAT payer is a subject, thus, it became much easier. It should be noted that with the adoption of the Tax Code, several registries were introduced. This was due to the need to systematize all the incoming information to the control bodies. To store it, different bases were formed. However, the most important of all sources is the state register. It collects all the necessary information about the subjects on which the duty is to deduct the tax:

• Data on registration.
• Information about the formation and reorganization of the enterprise.
• Information about the ever made changes to the register.
• Documents that were provided by the business entity to the relevant authorities.

Base functions

As was said above, the formation of the base was due to the need to systematize the information. Data from the registry may be required in different situations. For example, to find out whether the subject is a VAT payer. But as a rule, the enterprise does not have such a question. The register is usually used by tax officials during inspections. Also, information from the database is used in the implementation of the accounting audit. Also, if necessary, the following information is transmitted from the database to the requests of the authorized structures:

• Information about the presence or absence of any information.
• Documents submitted by the company upon registration.
• Various extracts.

The order of inclusion of the subject in the register

From the foregoing it follows that the VAT payers are almost all enterprises that carry out production in the country or sell products for income generation. At the legislative level, a special protocol was approved, according to which the subject is included in the register. Its observance is mandatory. Registration of subjects is carried out in the Federal Tax Inspectorate. To register, you must present the necessary package of documents. The papers must be made in accordance with the requirements of the law. Registrations in the register are subject only to those enterprises that are recognized as VAT payers.

Features of the procedure

Entry to the register is carried out in the following order:

1. An appropriate application is submitted to the territorial office of the Federal Tax Service. It is drawn up in accordance with the form approved by the Government Decision.
2. The application is accompanied by the required package of securities, in which all the information necessary for the subject is present.
3. All documents must be submitted / submitted personally to the authorized body not later than 10 days before the beginning of the next tax period.

Documents for registration in the register

The application should be accompanied by:

1. A receipt stating that the state fee was paid. Without it, the documents will not be considered by a specialized body.
2. Paper confirming the fact of formation of an enterprise falling under any of the categories of VAT payers.
3. A document indicating the status of a company operating in Russia (for legal entities that are of foreign origin).
4. In case of transfer of an enterprise from general to a special simplified taxation regime, the original application shall be presented.

After considering the submitted documents and verifying the information present in them, the tax inspection takes a positive decision to include the subject in the state register. From that moment the registered person becomes an official VAT payer.