1. For the purposes of this chapter, the place of sale of works (services) is the territory Russian Federation, if:
1) works (services) are directly related to " real estate"(with the exception of aircraft, sea vessels and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, work landscaping, rental services;
2) works (services) are directly related to "movable property", aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair and maintenance;
(clause 2 as amended by the Federal "law" of 22.07.2005 N 119-FZ)
3) services are actually provided on the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
(as amended by Federal Laws No. 57-FZ dated May 29, 2002, No. 119-FZ dated July 22, 2005)
4) the buyer of works (services) operates on the territory of the Russian Federation.
(as amended by the Federal "law" of December 29, 2000 N 166-FZ)
The place of business of the buyer is the territory of the Russian Federation in the event that the buyer of the works (services) specified in this subparagraph is actually present in the territory of the Russian Federation on the basis of state registration organization or individual entrepreneur, and in its absence - on the basis of the place specified in the "constituent documents" of the organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if works (services) are provided through this permanent representative office) , "place of residence of an individual". The provision of this subparagraph shall apply when:
transfer, grant of patents, licenses, trademarks, copyrights or other similar rights;
provision of services (performance of works) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
(the paragraph was introduced by the Federal "law" of 22.07.2005 N 119-FZ)
provision of consulting, legal, accounting, engineering, advertising, marketing services, information processing services, as well as in research and development work. to engineering services include engineering and consulting services for the preparation of the production process and the sale of products (works, services), the preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-design and design services (preparation of feasibility studies, design development and other similar services) . Information processing services include services for collecting and summarizing, systematizing information arrays and providing the user with the results of processing this information;
(as amended by the Federal Laws of December 29, 2000 "N 166-FZ", of May 29, 2002 "N 57-FZ", of July 22, 2005 "N 119-FZ")
provision of staff, if the staff works at the buyer's place of business;
(as amended by the Federal Laws of December 29, 2000 "N 166-FZ", of May 29, 2002 "N 57-FZ")
rental movable property, with the exception of terrestrial vehicles;
providing the services of an "agent" who engages a person (organization or individual) on behalf of the main party to the contract for provision of services provided for by this subparagraph;
(as amended by the Federal "law" of 29.05.2002 N 57-FZ)
paragraphs nine and ten are no longer valid. - Federal "law" of July 22, 2005 N 119-FZ;
The federal "law" of July 19, 2011 N 245-FZ paragraph one of subparagraph 4.1 of paragraph 1 of Article 148 is set out in new edition, the effect of which, in part, "applies" to legal relations that arose from January 1, 2011. See the text of the first paragraph of "Sub-clause 4.1" as amended by the said Law.
4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to the transportation and (or) transportation of goods placed under customs " customs transit procedure" when transporting foreign goods from the customs authority at the place of arrival on the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation) are (performed) by Russian organizations or individual entrepreneurs if the point of departure and (or) the point of destination are located on the territory of the Russian Federation.
(as amended by the Federal "law" of November 27, 2010 N 306-FZ)
The territory of the Russian Federation is also recognized as the place of sale of services if vehicles under a "chartering" agreement involving transportation (transportation) on these vehicles are provided by Russian organizations and individual entrepreneurs and the point of departure and (or) destination are located on the territory of the Russian Federation. Wherein vehicles recognized air, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river), air transport;
(clause 4.1 was introduced by the Federal "law" of 22.07.2005 N 119-FZ)
Federal Law No. 245-FZ of July 19, 2011 reworded subparagraph 4.2 of paragraph 1 of Article 148, which "applies" to legal relations that arose from January 1, 2011. See the text of "subclause 4.2" as amended by the said Law.
4.2) services (works) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit when transporting foreign goods from the customs authority at the place of arrival on the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation, are (are performed) organizations or individual entrepreneurs whose place of business is the territory of the Russian Federation;
(clause 4.2 was introduced by the Federal "law" of 22.07.2005 N 119-FZ, as amended by the Federal "law" of 27.11.2010 N 306-FZ)
Federal "Law" No. 245-FZ of July 19, 2011, paragraph 1 of Article 148 was supplemented by subparagraph 4.3, which "applies" to legal relations that arose from January 1, 2011.
Federal Law No. 245-FZ of July 19, 2011, amended subparagraph 5 of paragraph 1 of Article 148, the effect of which "applies" to legal relations that arose from January 1, 2011. See the text of "subparagraph 5" as amended.
5) the activities of an organization or an individual entrepreneur that perform work (render services) are carried out on the territory of the Russian Federation (in terms of performing types of work (rendering types of services) not provided for by "subparagraphs 1" - "4.1" of this paragraph).
(as amended by the Federal Laws of December 29, 2000 "N 166-FZ", of July 22, 2005 "N 119-FZ")
1.1. For the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of sale of works (services) if:
1) works (services) are directly related to "immovable property" (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located outside the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are connected directly with "movable property" located outside the territory of the Russian Federation, as well as with aircraft, sea vessels and inland navigation vessels located outside the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair, maintenance;
3) services are actually provided outside the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) does not carry out activities on the territory of the Russian Federation. The provision of this subparagraph shall apply when performing those types of work and services that are listed in "subparagraph 4 of paragraph 1" of this article;
Federal Law No. 245-FZ of July 19, 2011, amended subparagraph 5 of paragraph 1.1 of Article 148, the effect of which "applies" to legal relations that arose from January 1, 2011. See the text of "subparagraph 5" as amended.
5) transportation (transportation) services and services (works) directly related to transportation, transportation, chartering are not listed in "sub-clauses 4.1" and "4.2 of clause 1" of this Article.
(clause 1.1 was introduced by the Federal "law" of July 22, 2005 N 119-FZ)
2. The place of activity of an organization or an individual entrepreneur performing types of work (providing types of services) not provided for by "subparagraphs 1" - "4.1 of paragraph 1" of this article is the territory of the Russian Federation in the event that this organization or individual entrepreneur is actually present on the territory of the Russian Federation. Federation on the basis of state registration, and in its absence - on the basis of the place specified in the constituent documents of the organization, the place of management of the organization, the location of the permanent executive body of the organization, the location of the permanent representative office in the Russian Federation (if the work is performed (services are provided) provided through this is a permanent establishment) or the place of residence of an individual entrepreneur.
(as amended by the Federal "law" of July 22, 2005 N 119-FZ)
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As part of the judicial reform, in accordance with the federal constitutional laws "On the Judicial System of the Russian Federation" and "On Arbitration Courts in the Russian Federation", a unified judicial system. It also includes arbitration courts with federal status.
Arbitration courts are specialized courts for resolving property, commercial disputes between enterprises. They also consider the claims of entrepreneurs for the invalidation of acts government agencies violating their rights and legitimate interests. These are tax, land and other disputes arising from administrative, financial and other legal relations. Arbitration courts consider disputes involving foreign entrepreneurs.
For goods, the territory of the Russian Federation is recognized as the place of sale, if there are circumstances:
the goods are located on the territory of the Russian Federation and other territories under its jurisdiction, are not shipped or transported
the goods at the time of commencement of shipment or transportation are located on the territory of the Russian Federation and other territories under its jurisdiction.
For works (services), the territory of the Russian Federation is recognized as the place of sale if:
the activities of an organization or an individual entrepreneur that perform work (render services) are carried out on the territory of the Russian Federation.
The tax base VAT Articles 153-162, 167 of the Tax Code of the Russian Federation
When applying different tax rates, the tax base is determined separately for each type of goods (works, services) taxed at different rates.
When determining the tax base, revenue is determined on the basis of all income related to settlements for payment for goods (works, services), property rights received in cash and in kind, including payment in securities.
The tax base is determined depending on the implementation features:
1. Tax base for the sale of goods (works, services)
The seller of the enterprise draws up a consolidated Invoice indicating in the column "Total with VAT"
bet of 15.25
2. Tax base upon transfer of property rights
Upon assignment of a monetary claim arising from a contract for the sale of goods (works, services), the sale of which is subject to taxation (not exempt from taxation), or upon transfer of the specified claim to another person on the basis of the law, the tax base for the sale of these goods (works, services) is determined in the manner prescribed by Article 154 of the Tax Code.
The tax base upon assignment by a new creditor who has received a monetary claim arising from a contract for the sale of goods (works, services) is determined as the sum of the excess of the amounts of income received by the new creditor upon the subsequent assignment of the claim or upon termination of the corresponding obligation, over the sum of the costs of acquiring the said claim.
When transferring property rights by taxpayers, including participants shared construction, on the residential buildings or residential premises, shares in residential buildings or residential premises, garages or parking spaces, the tax base is determined as the difference between the value at which property rights are transferred, including tax, and the costs of acquiring these rights.
When acquiring a monetary claim from third parties, the tax base is determined as the amount of excess of the amount of income received from the debtor and (or) upon subsequent assignment, over the amount of expenses for the acquisition of the said claim.
When transferring rights associated with the right to conclude a contract and lease rights, the tax base is determined in the manner prescribed by Article 154 of the Tax Code.
Taxpayers, when carrying out entrepreneurial activities in the interests of another person on the basis of agency agreements, commission agreements, agency agreements, determine the tax base as the amount of income received by them in the form of remuneration (any other income) in the performance of any of these agreements.
In a similar manner, the tax base is determined when the pledgee sells the object of unclaimed pledge belonging to the pledgor.
Operations for the sale of services provided on the basis of commission agreements, commission agreements or agency agreements and related to the sale of goods (works, services) that are not subject to taxation are not subject to tax exemption, with the exception of operations:
When transporting (with the exception of suburban transportation) passengers, baggage, cargo, cargo luggage or mail by rail, road, air, sea or river transport, the tax base is determined as the cost of transportation (excluding tax).
When selling travel documents at reduced rates, the tax base is calculated on the basis of these reduced rates.
These provisions do not apply to the transportation of passengers by public urban passenger transport, sea, river, rail or road transport in suburban traffic, subject to transportation at uniform tariffs with the provision of approved benefits, as well as transportation provided for by international treaties (agreements).
When selling international communication services, when determining the tax base, the amounts received by communication organizations from the sale of these services to foreign buyers are not taken into account.
The tax base is determined separately for each type of enterprise assets.
If the price at which the company is sold is below book value of sold property, a correction factor is applied, calculated as the ratio of the sale price of the enterprise to the book value of the property.
If the price at which the entity was sold is higher than the carrying amount of the property sold, an adjustment factor is applied, calculated as the ratio of the sale price of the enterprise, reduced by the book value accounts receivable(and for the cost valuable papers, unless a decision is made to revaluate them), to the book value of the property sold, reduced by the book value of receivables (and by the value of securities, unless a decision is made to revaluate them). In this case, the adjustment factor to the amount of receivables (and the value of securities) is not applied.
The price of each type of property is taken equal to the product of its book value by the adjustment factor.
The seller of the enterprise draws up a consolidated invoice indicating in the column "Total with VAT" the price at which the business is sold. At the same time, all types of property, the amount of receivables, the value of securities and other positions of the balance sheet assets are allocated to independent positions. An inventory act is attached to the consolidated invoice.
In the consolidated invoice, the price of each type of property is taken equal to the product of its book value by the adjustment factor. For each type of property, the sale of which is taxed, the columns "VAT rate" and "VAT amount" indicate the estimated tax bet of 15.25 percent and the amount of tax determined as corresponding to the calculated tax rate at a rate of 15.25 percent as a percentage of the tax base.
When a taxpayer transfers goods (works, services) for his own needs, the costs of which are not deductible, when calculating corporate income tax, the tax base is determined as the cost of these goods (works, services), calculated based on the sales prices of identical goods (works, services) in force in the previous tax period, and in their absence - based on market prices, taking into account excises (for excisable goods) and without including tax in them.
When performing construction and installation works for own consumption, the tax base is determined as the cost of the work performed, calculated on the basis of all the actual costs of their implementation, including the costs of the reorganized (reorganized) organization.
When goods are imported into the customs territory of the Russian Federation and other territories under its jurisdiction, the tax base is determined as the sum of:
When importing into the customs territory products of processing of goods previously exported from it for processing outside the customs territory in accordance with the customs regime, the tax base is determined as the cost of such processing.
The tax base is determined separately for each product group in one name, type and brand imported into the customs territory of the Russian Federation and other territories under its jurisdiction.
If one consignment of imported goods contains both excisable goods and non-excisable goods, the tax base shall be determined separately for each group of these goods. The tax base is determined in a similar manner if the consignment of imported goods contains products of processing of goods previously exported from the customs territory for processing outside the customs territory.
When selling goods (works, services), the place of sale of which is the territory of the Russian Federation, taxpayers - foreign persons not registered in tax authorities, the tax base is defined as the amount of income from sales, taking into account tax. The tax base is determined separately for each sale transaction.
This tax base is determined tax agents- organizations and individual entrepreneurs registered with the tax authorities who purchase goods (works, services) from foreign persons in the territory of the Russian Federation.
Tax agents are required to calculate, withhold from the taxpayer and pay the appropriate amount of VAT to the budget regardless on whether they fulfill the taxpayer's obligations related to the calculation and payment of tax.
When federal property is provided on the territory of the Russian Federation by state authorities and administrations, local self-government bodies, property of the constituent entities of the Russian Federation and municipal property, the tax base is determined as the sum rent subject to tax separately for each leased property. In this case, tenants of the said property are recognized as tax agents. These persons are obliged to calculate, withhold from the income paid to the lessor, and pay the appropriate amount of tax to the budget. (as amended on November 21, 2011 N 330-FZ)
When selling (transferring) on the territory of the Russian Federation state property , not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting a municipal the treasury of the corresponding city, rural settlement or another municipality, the tax base is defined as the amount of income from the sale (transfer) of this property, including tax.
In this case, the tax base is determined separately for each operation for the sale (transfer) of the said property. In this case, the buyers (recipients) of the said property are recognized as tax agents, with the exception of individuals who are not individual entrepreneurs. These persons are obliged to calculate by calculation method, withhold from the paid income and pay to the budget the appropriate amount of tax.
When selling confiscated property on the territory of the Russian Federation, ownerless valuables, treasures and purchased valuables, as well as valuables that have passed by right of inheritance to the state, the tax base is determined based on the market price of the property (values) being sold, taking into account excises (for excisable goods). In this case, bodies, organizations or individual entrepreneurs authorized to sell the said property are recognized as tax agents.
When selling property and (or) property rights of debtors on the territory of the Russian Federation, declared bankrupt, the tax base is determined as the amount of income from the sale of this property, taking into account the tax separately for each operation for the sale of this property. Buyers of the said property and (or) property rights are recognized as tax agents, with the exception of individuals who are not individual entrepreneurs. These persons are obliged to calculate by calculation method, withhold from the paid income and pay to the budget the appropriate amount of tax.
When selling goods, transferring property rights, performing work, rendering services on the territory of the Russian Federation by foreign persons not registered with the tax authorities as taxpayers, tax agents are recognized as organizations registered with the tax authorities and individual entrepreneurs engaged in entrepreneurial activity with participation in settlements on the basis of agency agreements, commission agreements or agency agreements with the specified foreign persons. In this case, the tax base is determined by the tax agent as the cost of such goods (works, services), property rights, taking into account excises (for excisable goods) and without including the amount of tax in them.
If within 45 calendar days from the date of transfer of ownership of the vessel from the taxpayer to the customer, the registration of the vessel in the Russian International Register of Ships is not carried out, the tax base is determined by the tax agent as the cost at which this vessel was sold to the customer, including tax. In this case, the tax agent is the person who owns the ship after 45 calendar days from the date of such transfer of ownership. Tax agent is obliged to calculate the corresponding amount of tax at a rate of 18% and transfer it to the budget.
The tax base increases by the amounts:
These provisions do not apply to transactions for the sale of goods (works, services) that are not subject to taxation (exempted from taxation), as well as to goods (works, services), the place of sale of which is not the territory of the Russian Federation.
Not included in the tax base cash received by management organizations, homeowners associations, housing construction, housing or other specialized consumer cooperatives responsible for servicing intra-house engineering systems, with the use of which are provided utilities, to form a reserve for the current and overhaul common property in an apartment building.
Reorganized organization - an organization, the reorganization of which is carried out in the form of spin-off, until the completion of its reorganization (until the date of state registration of the last of the newly emerged organizations).
1. Reorganizations in the form of separation(article 162.1 of the Tax Code of the Russian Federation)
For a reorganized (reorganized) organization, tax amounts calculated and paid by it from the amounts of advance or other payments on account of the forthcoming deliveries of goods (works, services) sold on the territory of the Russian Federation are subject to deductions in case of transfer of debt during reorganization to the successor (successors) for obligations associated with the realization or transfer of property rights. Deductions are made in full after the transfer of the debt to the successor (successors).
The tax base of the successor (successors) is increased by the amounts of advance or other payments against the forthcoming deliveries of goods (works, services) received in the order of succession from the reorganized (reorganized) organization and subject to accounting with the successor (successors).
1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are directly related to movable property, aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair and maintenance;
3) services are actually provided on the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to the transportation and (or) transportation of goods placed under the customs procedure customs transit when transporting goods from the place of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation, and the services specified in subparagraph 4.3 of this paragraph) are provided (performed) by Russian organizations or individual entrepreneurs if the point of departure and (or) the point of destination is located on the territory of the Russian Federation, or by foreign persons who are not registered with the tax authorities as taxpayers, if the points of departure and destination are located on the territory of the Russian Federation (with the exception of passenger and baggage transportation services provided by foreign persons not through a permanent representation of this and strange face).
The territory of the Russian Federation is also recognized as the place of sale of services if vehicles under a charter agreement involving transportation (transportation) on these vehicles are provided by Russian organizations and individual entrepreneurs and the point of departure and (or) destination are located on the territory of the Russian Federation. At the same time, aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river), air transport are recognized as vehicles.
The territory of the Russian Federation is also recognized as the place of sale of services for the transportation of natural gas by pipeline transport in cases provided for by international treaties of the Russian Federation;
4.2) services (works) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (with the exception of the services specified in subparagraph 4.3 of this paragraph) when transporting goods from the place of arrival in the territory of the Russian Federation to the place of departure from the territory of the Russian Federation are (performed) by organizations or individual entrepreneurs whose place of business is the territory of the Russian Federation;
Federal Law No. 245-FZ of July 19, 2011 supplemented clause 1 of Article 148 of this Code with subclause 4.3, which shall enter into force not earlier than one month after the official publication of the tax period for value added tax and shall apply to legal relations arising from January 1, 2011
4.3) services for organizing the transportation of natural gas through pipelines through the territory of the Russian Federation are provided by Russian organizations;
Federal Law No. 382-FZ of November 29, 2014 supplemented paragraph 1 of Article 148 of this Code with subparagraph 4.4, which shall enter into force on January 1, 2015, but not earlier than one month after the official publication of the said federal law and not earlier than the 1st day of the next tax period for value added tax
4.4) services for the carriage of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation in the event that during transportation in the territory of the Russian Federation an aircraft operated by the indicated carriers is landed and the place of arrival of goods on the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation;
The territory of Russia is recognized as the place of sale of goods if at least one of the two conditions is met: The goods are located in the territory of Russia, are not shipped or transported; The goods at the time of shipment and transportation are located on the territory of Russia.
Organizations and individual entrepreneurs on OSNO are recognized as VAT payers and must charge this tax when making taxable transactions (Article 143 of the Tax Code of the Russian Federation).
However, you need to pay VAT only if the place of sale of goods, works and services is the territory of the Russian Federation (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). This can be determined in accordance with Art. 147, 148 of the Tax Code of the Russian Federation.
The territory of Russia is recognized as the place of sale of goods if at least one of two conditions is met (clause 1 of article 147 of the Tax Code of the Russian Federation):
It should be noted that there is an exception to this rule. Thus, the territory of Russia is recognized as the place of sale of hydrocarbon raw materials produced at an offshore field and products of its processing (stable condensate, liquefied natural gas, wide fraction of light hydrocarbons) if one of the following conditions is met (clause 2 of article 147 of the Tax Code of the Russian Federation):
Important
The place of sale of goods is confirmed by any documents that are at the disposal of the organization and certify the fact of the location of the goods. In particular, transport and shipping documents (letter of the Ministry of Finance of Russia dated February 16, 2009 No. 03-07-08 / 35).
Thus, if these conditions are not met, the goods are not considered to be sold on the territory of Russia. This means you don't have to pay VAT.
In the general case, it is recognized that works and services are performed (rendered) on the territory of Russia if they are performed (rendered) Russian organization, individual entrepreneur, registered (living) in Russia or a representative office of a foreign organization located in Russia (subclause 5, clause 1, article 148 of the Tax Code of the Russian Federation).
However, there are exceptions to this rule:
For the services listed in sub. 4 p. 1 art. 148 of the Tax Code of the Russian Federation, for example, include:
Important
The place of implementation of works (services) confirms the contract concluded with the counterparty (foreign or Russian organization) and documents confirming the fact of performance of works (rendering of services).
