of August 5, 2000 No. 117-FZ
(part two)
Accepted by the State Duma of the Russian Federation on July 19, 2000
Approved by Council of the Russian Federation on July 26, 2000
1. Taxpayers of the value added tax (further - taxpayers) are recognized this Chapter:
organizations;
individual entrepreneurs;
the persons recognized by taxpayers of the value added tax (further in this Chapter - tax) in connection with movement of goods through customs border of the Customs union, determined according to the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs.
3. Also the affiliated organizations UEFA during the period till December 31, 2021 inclusive, FIFA (Federation Internationale de Football Association) and the affiliated organizations FIFA specified in the Federal Law of June 7, 2013 to No. 108-FZ "About preparation and carrying out in the Russian Federation of the FIFA World Cup of FIFA of 2018, the Cup of confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and modification of separate legal acts of the Russian Federation" are not recognized taxpayers of UEFA (Union of European Football Associations) (further - the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation").
National football associations, producers of media information of FIFA, the suppliers of goods (works, services) of FIFA determined by the specified Federal Law and being the foreign organizations, regarding implementation of the transactions connected with implementation of the actions determined by the specified Federal Law by them are not recognized taxpayers of confederation.
Voided
1. The organizations and individual entrepreneurs, except for the organizations and the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax) have the right to release from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge (further in this Article - release) if for three prior consecutive calendar months the amount of proceeds from sales of goods (works, services) of these organizations or individual entrepreneurs excluding tax did not exceed in total two million rubles.
The organizations and the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax) have the right to release from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge provided that specified persons pass to payment of unified agricultural tax and exercise the right provided by this paragraph, in the same calendar year or provided that for preceding tax period on unified agricultural tax the income amount, received from sales of goods (works, services) when implementing types of business activity to which the specified system of the taxation is applied, excluding tax 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 the next years.
2. Provisions of this Article do not extend to the organizations and the individual entrepreneurs realizing excise goods during three prior consecutive calendar months and also to the organizations specified in Article 145.1 of this Code.
3. Release according to Item 1 of this Article is not applied to the obligations arising in connection with commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction, taxable according to the subitem 4 of Item 1 of article 146 of this Code.
The persons specified in paragraph one of Item 1 of this Article, using the right to release shall submit the adequate written notice and documents specified in Item 6 of this Article which confirm the right to such release, in tax authority in the place of the accounting.
The persons specified in the paragraph the second Item 1 of this Article, using the right to release shall provide the adequate written notice to tax authority in the place of the accounting.
The specified documents and (or) the notification are represented no later than the 20th since which the right to release is used.
The form of the notification on use of the right to release affirms the Ministry of Finance of the Russian Federation.
4. The organizations and the individual entrepreneurs specified in paragraph one of Item 1 of this Article, who sent the notification on use of the right to release to tax authority (about prolongation of term of release), cannot refuse this release before the expiration of 12 consecutive calendar months, except as specified, if the right to release is lost by them according to Item 5 of this Article.
The organizations and the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax), who used the right to the release having no right to refuse the right to release further, except as specified, if the right to release is lost by them according to Item 5 of this Article.
After 12 calendar months no later than the 20th day of the next month of the organization and individual entrepreneurs who used the right to release according to paragraph one of Item 1 of this Article represent to tax authorities:
documents, confirmatory that during the specified release term the amount of proceeds from sales of goods (works, services) estimated according to Item 1 of this Article excluding tax for each 3 consecutive calendar months in total did not exceed 2 million rubles;
the notification on prolongation of use of the right to release during the subsequent 12 calendar months or about refusal of use of this right.
5. If during the period in which the organizations and the individual entrepreneurs specified in paragraph one of Item 1 of this Article use the right to release the amount of proceeds from sales of goods (works, services) excluding tax for each 3 consecutive calendar months exceeded 2 million rubles or if the taxpayer enabled the realization of excise goods, taxpayers since the 1st in which the specified exceeding took place or the realization of excise goods was enabled, and before the termination of term of release lose the right to release.
If during tax period on unified agricultural tax at the organization or the individual entrepreneur applying system of the taxation to agricultural producers (unified agricultural tax) and using the right to release, income amount received from sales of goods (works, services) when implementing types of business activity to which the specified system of the taxation is applied excluding tax such organization or the individual entrepreneur since the 1st in which such exceeding took place exceeded the size established in the paragraph the second Item 1 of this Article or the realization of excise goods was enabled, lose the right to release. The organizations and the individual entrepreneurs who lost the right to release have no right to repeated release.
Tax amount in month in which the exceeding stated above took place or the realization of excise goods was enabled, is subject to recovery and payment in the budget in accordance with the established procedure.
If the taxpayer did not submit the documents specified in item 4 of this Article (or submitted the documents containing false information) and also if the tax authority determined that the taxpayer does not observe the restrictions set by this Item and Items 1 and 4 of this Article, the tax amount is subject to recovery and payment in the budget in accordance with the established procedure with collection from the taxpayer of the corresponding amounts of tax sanctions and penalty fee.
6. The documents confirming according to Items 3 and 4 of this Article the right of the organizations and individual entrepreneurs specified in paragraph one of Item 1 of this Article to release (prolongation of term of release) are:
the statement from the balance sheet (represent the organizations);
the statement from the sales ledger;
the statement from the book of accounting of the income and expenses and economic activities (individual entrepreneurs represent);
the paragraph the fifth ceased to be valid according to the Federal Law of the Russian Federation of 20.04.2014 No. 81-FZ
For the organizations and the individual entrepreneurs who switched over from simplified taxation system to general regime of the taxation, the document confirming the right to release is the statement from the book of accounting of the income and expenses of the organizations and individual entrepreneurs applying simplified taxation system.
For the individual entrepreneurs who switched over to general regime of the taxation from system of the taxation for agricultural producers (unified agricultural tax), the document confirming the right to release is the statement from the book of accounting of the income and expenses of the individual entrepreneurs applying system of the taxation to agricultural producers (unified agricultural tax).
7. In the cases provided by Items 3 and 4 of this Article, the taxpayer has the right to send to tax authority documents and (or) the notification by mail the registered mail. In this case day of their submission to tax authority the sixth day from the date of the direction of the registered mail is considered.
8. The tax amounts accepted by the taxpayer to deduction according to Articles 171 and 172 of this Code before use by it of the right to release according to this Article on goods (works, services), including fixed assets and intangible assets acquired for implementation of the transactions recognized by the taxation objects according to this Chapter, but not used for the specified transactions after sending by the taxpayer the notification on use of the right to release are subject to recovery in the last tax period before use of the right to release and if the organization or the individual entrepreneur begins to use the right to the release provided by this Article from the second or from third month of quarter recovery of tax amounts is made in tax period since which specified persons use the right to release.
The tax amounts paid on goods (works, services) acquired by the taxpayer who lost the right to release according to this Article before loss of the specified right and the used taxpayer after loss of this right by it when implementing the transactions recognized by the taxation objects according to this Chapter are accepted to deduction according to the procedure, established by Articles 171 and 172 of this Code.
1. The organization which received participant status of the project on implementation of researches, developments and commercialization of their results according to the Federal Law "About the innovative center "Skolkovo" or the project participant according to the Federal Law of July 29, 2017 No. 216-FZ "About the innovative scientific and technological centers and about modification of separate legal acts of the Russian Federation" (further in this Article - the project participant), has the right to release from the obligations of the taxpayer connected with calculation and the tax discharge (further in this Article - release), within ten years from the date of receipt of project participant status by it according to the specified Federal Laws.
The release provided by this Article is not applied to the obligations arising in connection with import to the territory of the Russian Federation and other territories which are under its jurisdiction, goods, taxable according to the subitem 4 of Item 1 of article 146 of this Code.
2. If other is not stipulated in Item 2.1 these Articles, the project participant loses the right to release if:
the project participant status is lost, from the moment of loss of such status;
the cumulative size of profit of the project participant calculated according to Chapter 25 of this Code the accruing result since the 1st of year in which annual total revenue from the sales of goods (works, services, property rights) received by this project participant exceeded one billion rubles exceeded 300 million rubles, from the 1st of tax period in which there was exceeding of the specified cumulative size of profit.
Tax amount for tax period in which there was loss of participant status of the project or the specified exceeding of the cumulative size of profit took place, is subject to recovery and payment in the budget in accordance with the established procedure with collection from the project participant of the corresponding amounts of penalty fee.
2.1. Ceased to be valid according to the Federal Law of the Russian Federation of 28.12.2016 No. 475-FZ
3. The project participant has the right to use the right to release from the 1st following after month in which the project participant status was received.
The project participant who began to use the right to release shall send to tax authority in the place of the accounting the written notice and documents specified in the paragraph the second Item 6 of this Article no later than the 20th following after month from which this project participant began to use the right to release.
The form of the notification on use of the right to release (about prolongation of effective period of the right to release) affirms the Ministry of Finance of the Russian Federation.
4. The project participant who sent to tax authority the notification on use of the right to the release (about prolongation of term of release) having the right to refuse release, having sent the adequate notice to tax authority in the place of the accounting as the project participant in time no later than the 1st of tax period from which the project participant intends to refuse release.
Such refusal is possible only concerning all transactions performed by the project participant.
Release or refusal of it depending on the one who is buyer (acquirer) of the corresponding goods is not allowed (works, services).
It repeatedly is not provided to the project participant who refused release.
5. After 12 calendar months no later than the 20th day of the next month the project participant using the right to release represents to tax authority:
the documents specified in Item 6 of this Article;
the notification on prolongation of use of the right to release during the subsequent 12 calendar months or about refusal of release.
If the project participant does not submit the documents specified in Item 6 of this Article or the documents containing false information and also in case of availability of the circumstances specified in Item 2 or 2.1 of this Article are submitted, the tax amount is subject to recovery and payment in the budget in accordance with the established procedure with collection from the project participant of the corresponding amounts of penalty fee.
6. The documents confirming the right to release (prolongation of term of release) according to Items 3 and 5 of this Article are:
the documents confirming participant status of the project and provided by the Federal Law "About the innovative center "Skolkovo" or the Federal Law of July 29, 2017 No. 216-FZ "About the innovative scientific and technological centers and about modification of separate legal acts of the Russian Federation";
the statement from the book of accounting of the income and expenses or the report on financial results of the project participant, confirming annual total revenue from sales of goods (works, services, property rights).
Since the year following after year in which annual total revenue from the sales of goods (works, services, property rights) received by the project participant exceeded one billion rubles the project participant also shall represent to tax authority along with the documents specified in paragraphs second and third this Item, stipulated in Item the 18th Articles 274 of this Code calculation of the cumulative size of profit calculated by the accruing result since the 1st of year in which annual total revenue, received by this project participant, exceeded one billion rubles.
7. In the cases provided by Items 3 and 5 of this Article, the project participant has the right to send to tax authority the notification and documents by mail the registered mail. In this case day of their submission to tax authority the sixth day from the date of the direction of the registered mail is considered.
8. The tax amounts accepted by the project participant to deduction according to Articles 171 and 172 of this Code before use by it of the right to release according to this Article on goods (works, services), including on the fixed assets and intangible assets acquired for implementation of the transactions recognized by the taxation objects according to this Chapter, but not used for the specified transactions after the direction in tax authority the project participant of the notification on use of the right to release are subject to recovery in the last tax period before the direction in tax authority of the notification on use of the right to release by reduction of the tax deductions.
The tax amounts paid on goods (works, services) acquired by the project participant who lost the right to release according to this Article, before loss of the specified right and used by it after loss of the specified right when implementing the transactions recognized by the taxation objects according to this Chapter are accepted to deduction according to the procedure, established by Articles 171 and 172 of this Code.
1. The taxation object the following transactions are recognized:
1) sales of goods (works, services) in the territory of the Russian Federation, including realization of objects of pledge and transfer of goods (results of the performed works, rendering services) under the agreement on provision of compensation or innovation, and also transfer of property rights.
For the purpose of this Chapter the transfer of property on goods, results of the performed works, rendering services on a grant basis is recognized sales of goods (works, services);
2) transfer in the territory of the Russian Federation goods (performance of works, rendering services) for own needs, expenses on which are not accepted to deduction (including through the depreciation charges) in case of calculation of the income tax of the organizations;
3) accomplishment of installation and construction works for own consumption;
4) commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction.
2. For the purpose of this Chapter are not recognized the taxation object:
1) the transactions specified in Item 3 of article 39 of this Code;
2) transfer on a grant basis apartment houses, kindergartens, clubs, sanatoria and other subjects to welfare and housing-and-municipal appointment, roads, power networks, substations, gas networks, water intaking constructions and other similar objects to public authorities, local government bodies and bodies of the public power of the federal territory Sirius (or according to the decision of the specified bodies, the specialized organizations performing use or operation of the specified objects for their appointment), and also transfer on a grant basis subjects to welfare appointment in treasury of the republic within the Russian Federation, treasury of edge, area, federal city, autonomous region, autonomous area, in municipal treasury of the respective residential, rural location or other municipality, in treasury of the federal territory Sirius;
3) cession of property of the state and municipal companies, redeemed according to the procedure of privatization;
4) performance of works (rendering services) by the bodies which are a part of the system of public authorities, local government bodies and bodies of the public power of the federal territory Sirius, within accomplishment of the special powers assigned to them in certain field of activity if obligation of accomplishment of the specified works (rendering services) is established by the legislation of the Russian Federation, the legislation of subjects of the Russian Federation, acts of local government bodies and regulatory legal acts of the federal territory Sirius;
4. 1) performance of works (rendering services) by state organizations, and also budget and autonomous institutions within the state (municipal) task which source of financial provision is the subsidy from the relevant budget of budget system of the Russian Federation;
4. 2) rendering services in provision of the right of driving of vehicles through paid highways public of federal importance (paid sections of such highways) performed according to the trust management agreement of highways which founder is the Russian Federation, except for services, the payment for which rendering remains at the disposal of the concessionary according to the concessionary agreement;
5) transfer on a grant basis, rendering services in transfer to free use of fixed asset objects to state governing bodies, local government bodies and bodies of the public power of the federal territory Sirius, and also to the public and local government offices, state and to municipal unitary enterprises;
5. 1) transfer on a grant basis property, held for use for the purpose of the prevention and prevention of distribution, and also diagnostics and treatment of new koronavirusny infection, to state governing bodies, local government bodies and (or) bodies of the public power of the federal territory Sirius, the public and local government offices, state and to municipal unitary enterprises;
6) transactions on realization of the parcels of land (share in them);
7) transfer of property rights of the organization to her legal successor (legal successors);
8) transfer of money or real estate on forming or replenishment of the target capital of non-profit organization according to the procedure, No. 275-FZ established by the Federal Law of December 30, 2006 "About procedure for forming and use of the target capital of non-profit organizations";
8. 1) the conveyance of real property in case of disbandment of the target capital of non-profit organization, cancellation of donation or otherwise if return of such property transferred to replenishment of the target capital of non-profit organization is provided by the agreement of donation and (or) the Federal Law of December 30, 2006 No. 275-FZ "About procedure for forming and use of the target capital of non-profit organizations". The regulation of this subitem is applied by transfer of such property by non-profit organization - the owner of the target capital to the donor, his heirs (legal successors) or other non-profit organization according to the Federal Law of December 30, 2006 No. 275-FZ "About procedure for forming and use of the target capital of non-profit organizations";
9. 3) transfer into the ownership on a grant basis to educational and scientific non-profit organizations on implementation of authorized activities of the state-owned property which is not assigned to the state companies and organizations, constituting the state treasury of the Russian Federation, treasury of the republic within the Russian Federation, treasury of edge, area, federal city, autonomous region, autonomous area, and also the municipal property which is not assigned to the municipal companies and organizations, constituting municipal treasury of the respective residential, rural location or other municipality, and (or) the state-owned and municipal property which is not assigned to the state and municipal companies and organizations, constituting treasury of the federal territory Sirius;
10) rendering services in transfer to free use to non-profit organizations on implementation of authorized activities of the state-owned property which is not assigned to the state companies and organizations, constituting the state treasury of the Russian Federation, treasury of the republic within the Russian Federation, treasury of edge, area, federal city, autonomous region, autonomous area, and also the municipal property which is not assigned to the municipal companies and organizations, constituting municipal treasury of the respective residential, rural location or other municipality, and (or) the state-owned and municipal property which is not assigned to the state and municipal companies and organizations, constituting treasury of the federal territory Sirius;
11) performance of works (rendering services) within the additional actions directed to decrease in intensity in the labor market of subjects of the Russian Federation, the federal territory Sirius realized according to decisions of the Government of the Russian Federation;
12) transactions on realization (transfer) in the territory of the Russian Federation the state-owned or municipal property which is not assigned to the state companies and organizations and constituting the state treasury of the Russian Federation, treasury of the republic within the Russian Federation, treasury of edge, area, federal city, autonomous region, autonomous area, and also the municipal property which is not assigned to the municipal companies and organizations and constituting municipal treasury of the respective residential, rural location or other municipality, the state-owned and municipal property which is not assigned to the state and municipal companies and organizations, constituting treasury of the federal territory Sirius, redeemed according to the procedure, No. 159-FZ established by the Federal Law of July 22, 2008 "About features of alienation of real estate the small and medium entrepreneurship which is in state or in municipal property and leased by subjects, and about modification of separate legal acts of the Russian Federation";
13) the European Football Championship of UEFA of 2020 provided by the specified Federal Law, the transactions on sales of goods connected with implementation of the actions provided by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation", transactions on sales of goods (works, services) and property rights by Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, the Football Union of Russia, producers of media information of FIFA and the suppliers of goods (works, services) of FIFA determined by the specified Federal Law and the being Russian organizations, and also connected with implementation of actions for preparation and carrying out in the Russian Federation (works, services) and property rights the Football Union of Russia and local organizational structure, commercial partners of UEFA, suppliers of goods (works, services) by UEFA and speakers of UEFA determined by the specified Federal Law during the period till December 31, 2021 inclusive;
14) realization by the autonomous nonprofit organization created according to the Federal Law "About Protection of Interests of the Physical Persons Having Deposits in Banks and the Isolated Structural Divisions of the Banks Registered and (or) Operating in the territory of the Republic of Crimea and in the territory of the Federal City of Sevastopol", property and property rights and rendering by this organization services in representation of interests of investors;
15) transactions on sales of goods (works, services) and (or) property rights of the debtors recognized in accordance with the legislation of the Russian Federation as insolvent (bankrupts) including the goods (works, services) made and (or) acquired (executed, rendered) in the course of implementation of economic activity after recognition of debtors in accordance with the legislation of the Russian Federation insolvent (bankrupts);
16) transfer on a grant basis to public authorities of subjects of the Russian Federation and local government bodies of property, including objects of construction in progress, joint-stock company which is created for the purpose of implementation of agreements on creation of special economic zones and which 100 percent of shares belongs to the Russian Federation, and the economic societies created with participation of such joint-stock company for present purposes, which are managing companies of special economic zones;
17) transfer on a grant basis:
in property of non-profit organization which main authorized objectives are promoting and holding the World Cup of FIA "Formula One", the real estate unit for holding highway and ring auto racing of the Formula One series, and also along with the specified real estate unit of intangible assets and (or) necessary for ensuring functioning of the specified real estate unit of infrastructure facilities, personal estate;
in the state-owned or municipal property of the real estate unit intended for holding sporting events on speed skating and also along with the specified real estate unit necessary for ensuring functioning of the specified real estate unit of infrastructure facilities, personal estate;
18) transfer on a grant basis to public authorities, local government bodies and (or) bodies of the public power of the federal territory Sirius of results of works on creation and (or) reconstruction of objects of heat supply, centralized systems of hot water supply, cold water supply and (or) water disposal, separate objects of such systems which are in the state-owned or municipal property and transferred to temporary ownership and use to the taxpayer according to lease agreements and also objects of heat supply, centralized systems of hot water supply, cold water supply and (or) water disposal, separate objects of such systems created by the taxpayer during effective period of lease agreements in case of the conclusion this taxpayer concerning these subjects of concessionary agreements according to part 1 of article 51 of the Federal Law of July 21, 2005 No. 115-FZ "About concessionary agreements";
19) transfer on a grant basis to the state treasury of the Russian Federation of real estate units;
20) transfer on a grant basis property in property of the Russian Federation for the purposes of the organization and (or) carrying out scientific research in Antarctic;
21) performance of works (rendering services), transfer of property rights on a grant basis the public authorities, local government bodies, corporation of development of small and medium entrepreneurship and its subsidiaries, the organizations included in the unified register of the organizations of infrastructure of support according to the Federal Law of July 24, 2007 in No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation" within accomplishment of the powers assigned to them by them on support of subjects of small and medium entrepreneurship according to the Federal Law of July 24, 2007 No. 209-FZ "About development of small and medium entrepreneurship in the Russian Federation", and also the organizations performing functions on support of export according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity" within accomplishment of the powers assigned to them by them on support of export according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity" if performance of works (rendering services), transfer of property rights are performed in accordance with the legislation of the Russian Federation, the legislation of subjects of the Russian Federation, acts of local government bodies;
22) rendering to the population services in connection (technological accession), including to the actual accession, to gas distribution networks of the gas-using equipment located in the households belonging to physical persons on the property right or the provided law other right intending to use gas for satisfaction of the personal, family, house and other needs which are not connected with implementation of business (professional) activity taking into account accomplishment of actions within such connection (technological accession) to borders of the parcels of land belonging to the specified physical persons on the property right or other right provided by the law provided that based on acts of the Government of the Russian Federation these services are rendered without collection of payment from physical persons;
23) transfer of gas and (or) rendering services in its transportation on gas distribution networks on a grant basis to the consumers using gas for ensuring permanent burning of the Eternal flame and periodic burning of Fire of memory on the military burials and memorial constructions which are out of military burials according to the Law of the Russian Federation of January 14, 1993 No. 4292-I "About perpetuating of memory of the dead in case of protection of the Fatherland" provided that based on acts of the Government of the Russian Federation transfer of gas and rendering services in its transportation on gas distribution networks are performed without collection of payment from consumers;
24) transfer by the non-profit organization recognized in accordance with the legislation of the Russian Federation by personal fund or the international personal fund (further for the purpose of of this Code - personal fund), according to the conditions of management of property (property rights) approved by her founder to beneficiaries - physical persons and (or) separate categories of persons from uncertain circle of physical persons.
1. For the purpose of this Chapter the place of sales of goods the territory of the Russian Federation in the presence of one or several following circumstances is recognized (taking into account features, stipulated in Item 2 these Articles):
1) the goods are in the territory of the Russian Federation and other territories which are under its jurisdiction both are not shipped and not transported;
2) the goods at the time of the beginning of shipment and transportation are in the territory of the Russian Federation and other territories which are under its jurisdiction.
The provision of this subitem does not extend to goods of the Eurasian Economic Union which are implemented by means of electronic trading platform to physical person;
4) the goods of the Eurasian Economic Union realized by means of electronic trading platform by the seller of state member of the Eurasian Economic Union at the time of obtaining by his buyer - physical person are in the territory of the Russian Federation and other territories which are under its jurisdiction.
For the purpose of this Chapter the electronic trading platform is understood as the information system functioning on the Internet, on which at the same time:
the services allowing buyers to order goods are available;
payment terms and (or) the organizations of payment of goods by the buyer are placed;
delivery conditions and (or) the organizations of the goods delivery to the buyer are placed.
2. For the purpose of this Chapter the place of sales of goods in the form of the hydrocarbonic raw material got on the sea field of hydrocarbonic raw material, and also products of its technological repartition (stable condensate, liquefied natural gas, broad fraction of light hydrocarbons) the territory of the Russian Federation in the presence of one or several circumstances specified in Item 1 of this Article or in the presence of one or several following circumstances is recognized:
1) the goods are on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea both are not shipped and not transported;
2) the goods at the time of the beginning of shipment and transportation are on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea.
3. For the purpose of this Chapter the place of sales of goods in the form of the water biological resources got in exclusive economic zone of the Russian Federation, and (or) the goods made from the water biological resources got in exclusive economic zone of the Russian Federation the territory of the Russian Federation is recognized if at the time of the beginning of shipment and transportation the specified goods are in exclusive economic zone of the Russian Federation.
1. For the purpose of this Chapter the place of implementation of works (services) the territory of the Russian Federation is recognized if:
1) work (service) are connected directly with the real estate (except for air, ocean ships and inland navigation vessels, and also space objects) which is in the territory of the Russian Federation. In particular, construction, installation, construction, repair, restoration works, works on gardening, services in lease belong to such works (services);
2) work (service) are connected directly with the personal estate, air, ocean ships and inland navigation vessels which are in the territory of the Russian Federation. Installation, assembly, conversion, processing, repair and maintenance belong to such works (services), in particular;
3) services are actually rendered in the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, rest and sport;
4) the buyer of works (services) performs activities in the territory of the Russian Federation.
The place of implementation of activities of the buyer the territory of the Russian Federation in case of the actual presence of the buyer of works (services) specified in this subitem, in the territory of the Russian Federation on the basis of state registration of the organization or the individual entrepreneur is considered, and in case of its absence or concerning branches and representative offices of the specified organization - based on the place specified in constituent documents of the organization, the place of management of the organization, the location of its permanent executive body, the location of permanent mission (if works (service) are acquired through this permanent mission), residences of physical person if other is not provided by paragraphs the thirteenth - the seventeenth this subitem. The provision of this subitem is applied in case of:
to transfer, provision of patents, licenses, trademarks, copyright or other similar rights, except for the services specified in Item 1 of Article 174.2 of this Code;
rendering services (performance of works) in development of the computer programs and databases (software and information products of computer facilities), their adaptations and modification, except for the services specified in Item 1 of Article 174.2 of this Code;
rendering consulting, legal, accounting, auditor, engineering, promotion, marketing services, services in information processing, except for the services specified in Item 1 of Article 174.2 of this Code and also when carrying out research and development works. Engineering and consulting services in preparation of production process and sales of products (works, services), preparation of construction and operation of industrial, infrastructure, agricultural and other facilities, preproject and project services (preparation of feasibility statements, design developments and other similar services) belong to engineering services. Services in implementation of collection and generalization, systematization of information arrays and provision in the order of the user of results of processing of this information belong to services in information processing;
provision of work of workers (personnel) if workers work in the place of activities of the buyer of services;
to leasing of personal estate, except for leasing of aviation engines and other aerotechnical property if according to the legislation of foreign state the place of realization of such services the territory of such foreign state, and leasing of land vehicles is recognized;
rendering services of the agent involving on behalf of the main contract party person (the organization or physical person) for rendering the services provided by this subitem;
the paragraph the ninth ceased to be valid according to the Federal Law of 22.07.2005 No. 119-FZ;
the paragraph the tenth ceased to be valid according to the Federal Law of 22.07.2005 No. 119-FZ.
to transfer of emission reduction units (the rights to emission reduction units) received within projects implementation, directed to reducing anthropogenic emissions or to increase in absorption by absorbers of greenhouse gases;
rendering the services specified in Item 1 of Article 174.2 of this Code.
Concerning the physical person who is not the individual entrepreneur, acquiring the services specified in Item 1 of Article 174.2 of this Code, the place of implementation of activities of the buyer the territory of the Russian Federation is recognized if one of the conditions provided below is carried out at least:
the residence of the buyer is the Russian Federation;
the location of bank in which the account used by the buyer for fee or the operator of electronic money through whom fee is performed by the buyer is opened, - in the territory of the Russian Federation;
the network address of the buyer used in case of acquisition of services is registered in the Russian Federation;
the international country code of the telephone number used for acquisition or fee is appropriated to the Russian Federation.
If when rendering to the physical persons who are not individual entrepreneurs, the services specified in Item 1 of Article 174.2 of this Code, the place of implementation of activities of the buyer the territory of the Russian Federation is recognized and at the same time according to the legislation of foreign state in which the place of rendering the specified services is determined by the place of implementation of activities of the buyer, the place of implementation of activities of the specified buyer the territory of such foreign state is recognized, the seller has the right to determine the place of implementation of activities of the buyer independently;
4. 1) services in transportation and (or) transportation, and also services (work) which are directly connected with transportation and (or) transportation (except for services (works) which are directly connected with transportation and (or) transportation of the goods placed under customs procedure of customs transit in transit of 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 subitem 4.3 of this Item), appear (are carried out) by the Russian organizations or individual entrepreneurs if the point of departure and (or) destination are in the territory of the Russian Federation, or the foreign persons who are not staying on the registry in tax authorities as taxpayers if the points of departure and appointments are in the territory of the Russian Federation (except for services in transportation of passengers and baggage, rendered by foreign persons not through permanent mission of this foreign person).
The place of rendering of services the territory of the Russian Federation is also recognized if vehicles under the agreement of chartering assuming transportation (transportation) on these vehicles are provided by the Russian organizations and individual entrepreneurs and the point of departure and (or) destination are in the territory of the Russian Federation. At the same time vehicles the air, ocean ships and inland navigation vessels used for transportations of goods and (or) passengers water (sea, river), air transport are recognized.
The place of rendering of services on transportation by pipeline transport of natural gas the territory of the Russian Federation is also recognized the cases provided by international treaties of the Russian Federation;
4. 2) service (work), directly connected with transportation and transportation of the goods placed under customs procedure of customs transit (except for the services specified in subitem 4.3 of this Item) in transit 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, appear (are carried out) by the organizations or individual entrepreneurs whose place of implementation of activities the territory of the Russian Federation is recognized;
4. 3) services in the organization of transportation by pipeline transport of natural gas in the territory of the Russian Federation are the Russian organizations;
4. 4) services in transportation of goods by aircrafts are the Russian air carriers - the organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation if landing operated by the specified carriers of the aircraft in transit is in the territory of the Russian Federation made and the place of arrival of goods on the territory of the Russian Federation matches with the place of departure of goods from the territory of the Russian Federation;
5) organization activity or the individual entrepreneur which perform works (render services), it is performed in the territory of the Russian Federation (regarding accomplishment of work types (rendering the types of service) which are not provided by subitems 1 - 4.1, 4.4 of this Item).
1.1. If other is not stipulated in Item 2.1 these Articles, for the purpose of this Chapter the place of implementation of works (services) the territory of the Russian Federation is not recognized if:
1) work (service) are connected directly with the real estate (except for air, ocean ships and inland navigation vessels, and also space objects) which is outside the territory of the Russian Federation. In particular, construction, installation, construction, repair, restoration works, works on gardening, services in lease belong to such works (services);
2) work (service) are connected directly with the personal estate which is outside the territory of the Russian Federation, and also with the air, ocean ships and inland navigation vessels which are outside the territory of the Russian Federation. Installation, assembly, conversion, processing, repair, maintenance belong to such works (services), in particular;
3) services are actually rendered outside the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, rest and sport;
4) the buyer does not carry out works (services) activities in the territory of the Russian Federation. The provision of this subitem is applied in case of accomplishment of those work types and services which are listed in the subitem 4 of Item 1 of this Article;
5) services in transportation (transportation) and services (work) which are directly connected with transportation, transportation, chartering are not listed in subitems 4.1 - 4.3 Items 1 of this Article.
2. The place of implementation of organization activity or the individual entrepreneur who are carrying out work types (rendering the types of service) which are not provided by subitems 1 - 4.1 Items 1 of this Article, the territory of the Russian Federation in case of the actual presence of this organization or the individual entrepreneur in the territory of the Russian Federation on the basis of state registration is considered, and in case of its absence or concerning branches and representative offices of the specified organization - based on the place specified in constituent documents of the organization, the place of management of the organization, the locations of permanent executive body of the organization, the location of permanent mission in the Russian Federation (if works are performed (services are rendered) are rendered through this permanent mission) or residences of the individual entrepreneur.
For the purpose of this Chapter the place of implementation of organization activity or the individual entrepreneur which provide in use aircrafts, ocean ships or inland navigation vessels according to the lease agreement (chartering for a while) with crew, the territory of the Russian Federation is not recognized if the specified vessels are used outside the territory of the Russian Federation for production (catch) of water biological resources and (or) research purposes or transportations between the Items which are outside the territory of the Russian Federation.
2.1. For the purpose of this Chapter the place of implementation of works (services) the territory of the Russian Federation is recognized if performance of works, rendering services are performed for the purpose of geological studying, exploration and production of hydrocarbonic raw material on the subsoil plots located fully or partially on the continental shelf and (or) in exclusive economic zone of the Russian Federation. Provisions of this Item extend to the following work types (services):
1) works (services) performed (rendered) in borders of the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in borders of the Russian part (the Russian sector) of bottom of the Caspian Sea, on regional geological studying, geological studying and investigation of sea fields of hydrocarbonic raw material (including services in geological studying of subsoil and reproduction of mineral resources, service in geophysical surveys of wells, prospecting and seismoprospecting works, prospecting drilling operations, services in monitoring of condition of subsoil, services in aerial photography) to creation, bringing to ready state to use (operation), maintenance, repair, reconstruction, upgrade, modernization, preservation, dismantle, liquidation (other works of capital nature) of artificial islands, installations and constructions, and also other property located on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea which is used (it is created for use) in the activities connected with production of hydrocarbonic raw material on the sea field of hydrocarbonic raw material;
2) work (service) in production of hydrocarbonic raw material, including on construction (drilling) of wells;
3) work (service) in preparation (preprocessing) of hydrocarbonic raw material;
4) work (service) in transportation and (or) transportation of hydrocarbonic raw material from the points of departure which are on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation and also the works (service) which are directly connected with such transportation and (or) transportation, carried out (rendered) by the Russian and (or) foreign organizations.
2.2. The taxpayer, data on whom are included in the Unified State Register of Legal Entities or the Unified State Register of Private Entrepreneurs till October 5, 2022 inclusive, applies procedure for determination of the place of implementation of works (services) executed (rendered) in the territories of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region and (or) Kherson region which was applied to these works (services) about day of acceptance to the Russian Federation of the specified territories, in case of accomplishment of these works (rendering these services) on the basis:
1) the prisoner till October 5, 2022 inclusive the public (municipal) contract with the state or municipal customer of the Russian Federation or the agreement with state body (public institution), cross-border concern, state concern, the state unitary enterprise of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or Kherson region on performance of works (rendering services) in the territories specified in paragraph one of this Item;
2) the agreement signed till October 5, 2022 inclusive with the legal entity to whom funds from the federal budget or the regional budget for performance of works (rendering services) in the territories specified in paragraph one of this Item are provided;
3) the agreement under which the taxpayer is collaborator, subcontractor under the contract, the agreement and (or) the agreement specified in subitems 1 and 2 of this Item (irrespective of date of the conclusion of such agreement);
4) the contract for performance of works (rendering services) signed till December 31, 2022 on the specified in paragraph one of this Item the territories which is not the contract, the agreement or the agreement specified in subitems 1 - 3 presents of Item. Provisions of this subitem are applied to works (services) which are performed (are rendered) till December 31, 2022 inclusive and which payment of all-in cost arrived till January 25, 2023 inclusive into the account of the taxpayer opened in bank.
Provisions of this Item are applied on condition of documentary confirmation of the actual accomplishment (rendering) of the works (services) specified in this Item, and also in the presence of the document confirming receipt of payment of cost of the performed works (the rendered services) in the case provided by the subitem 4 presents of Item.
3. If by the organization or the individual entrepreneur it is carried out there (are) several work types (services) and realization of one works (services) has auxiliary character in relation to realization of other works (services), the place of realization of auxiliary works (services) the place of realization of the main works (services) is recognized.
4. The documents confirming the place of performance of works (rendering services) if other is not stipulated in Item the 5th this Article, are:
1) the contract signed with foreign or Russian persons;
2) the documents confirming the fact of performance of works (rendering services).
5. The documents confirming the place of rendering to the physical persons who are not individual entrepreneurs, the services specified in Item 1 of Article 174.2 of this Code registers of transactions with indication of information on accomplishment of the conditions provided by paragraphs the second and fourteenth - the seventeenth the subitem 4 of Item 1 of this Article based on which the place of implementation of activities of the buyer the territory of the Russian Federation, and also about the cost of the specified services is recognized are.
1. Provision by the lessor in lease in the territory of the Russian Federation of rooms to the foreign citizens or the organizations accredited in the Russian Federation is not subject to the taxation (it is exempted from the taxation).
Provisions of paragraph one of this Item are applied in cases if the legislation of the corresponding foreign state establishes similar procedure concerning the citizens of the Russian Federation and the Russian organizations accredited in this foreign state or if such regulation is provided by the international treaty (agreement) of the Russian Federation. The list of foreign states, regulations of this Item are applied to citizens and (or) the organizations of which, it is determined by federal executive body in the field of the international relations together with the Ministry of Finance of the Russian Federation.
2. Is not subject to the taxation (it is exempted from the taxation) realization (and also transfer, accomplishment, rendering for own needs) in the territory of the Russian Federation:
1) the following medical goods of national and foreign production according to the list approved by the Government of the Russian Federation:
the paragraph two is excluded;
the paragraph third is excluded;
medical products. Provisions of this paragraph are applied in case of submission to tax authority of the registration certificate of the medical product issued according to the right of the Eurasian Economic Union, or the registration certificate to medical product (the registration certificate on product of the medical appointment (medical equipment) issued in accordance with the legislation of the Russian Federation;
prosthetic and orthopedic products, raw materials and materials for their production and semifinished products to them;
technical means, including automotor-transport, materials which can be used only for prevention of disability or rehabilitation of disabled people;
points corrective (for sight correction), lenses for correction of sight, spectacle frames corrective (for sight correction);
2) the medical services rendered by the medical organizations, the individual entrepreneurs performing medical activities, except for cosmetic, veterinary and sanitary and epidemiologic services. The restriction set by this subitem does not extend to the veterinary and sanitary and epidemiologic services financed from the budget. For the purpose of this Chapter treat medical services:
the services determined by the list of the services provided on compulsory medical insurance;
the services rendered to the population in diagnostics, prevention and treatment irrespective of form and source of their payment according to the list approved by the Government of the Russian Federation;
the services in collection at the blood population rendered under contracts with the medical organizations providing medical care in out-patient and stationary conditions;
the services of emergency medical service rendered to the population;
the paragraph is excluded;
services in watch of medical personnel at the patient's bed;
services pathoanatomical;
the services rendered to expectant mothers, newborns, disabled people and narcological patients.
the paragraph is excluded;
Provisions of this subitem extend also on foreign legal entities and foreign individual entrepreneurs who are project participants according to the Federal Law of June 29, 2015 No. 160-FZ "About the international medical cluster and modification of separate legal acts of the Russian Federation";
3) services in patient care, disabled people and aged, need of leaving of which is confirmed with the corresponding conclusions of the organizations of health care, social security authorities of the population and (or) federal institutions of medico-social protection;
4) services in supervision and care of children in the organizations performing educational sales activity of educational programs of preschool education, services in training with minor children in circles, sections (including sports) and studios;
5) the food which are directly made by canteens of the educational and medical organizations and realized by them in the specified organizations and also the food which are directly made by the organizations of public catering and realized by them to the specified dining rooms or the organizations;
6) services in preserving, completing and use of the archives rendered by archive organizations and the organizations;
7) services in transportation of passengers:
city passenger common carrier (except for taxi, including route). For the purpose of this Article to services in transportation of passengers by city passenger common carrier services in transportation of passengers in uniform conditions of transportations of passengers in the single tariffs for journey established by local government bodies including treat with provision of all travel privileges approved in accordance with the established procedure;
sea, river, railway or road transport (except for taxi, including route) in the suburban message on condition of implementation of transportations of passengers by single tariffs with provision of all travel privileges approved in accordance with the established procedure;
7. 1) the works connected with implementation of regular transportations of passengers and baggage by road transport and urban land electric transportation on regulated rates based on the public or municipal contract;
8) funeral services, works (services) in production of gravestone monuments and registration of graves, and also realization of funeral accessories (according to the list approved by the Government of the Russian Federation);
9) stamps (except for collection brands), the marked cards and the marked envelopes, lottery tickets of the lotteries which are carried out according to the decision of authorized body;
10) services in provision in use of premises in housing stock of all patterns of ownership;
11) coins from the precious metals which are legal means of cash payment of the Russian Federation or foreign state (group of the states);
From precious metals treat collection coins:
the coins from precious metals which are currency of the Russian Federation or currency of foreign state (group of the states), rapped out on the technology providing smooth surface;
the coins from precious metals which are not currency of the Russian Federation or currency of foreign state (group of the states);
12) share in the authorized (share) capital of the organizations, shares in the property right to common property of agreement parties of investment partnership, shares in share funds of cooperatives and mutual investment funds, securities and financial instruments of forward transactions, except for basic asset of derivative financial instruments, taxable value added tax.
For the purpose of this Chapter realization of the derivative financial instrument is understood as realization of its basic asset, and also payment of the amounts of premiums to the contract, the amounts of variation margin, other periodical or one-time payments of the parties of the derivative financial instrument which are not payment of basic asset in accordance with the terms of the financial instrument of forward transaction.
Determination of derivative financial instruments, and also their basic asset is performed according to Item 1 of Article of 301 of this Code;
12. 1) the depositary services rendered by depositary of means of the International Monetary Fund, the International Bank for Reconstruction and Development and International Development Association within articles of Agreements of the International Monetary Fund, International Bank for Reconstruction and Development and International Development Association;
the services rendered by registrars, depositaries including specialized depositaries and the central depositary, the dealers, brokers managing securities, managing companies of investment funds, mutual investment funds and non-state pension funds, the clearing organizations, organizers of trade, repositories based on licenses for implementation of the corresponding types of activity;
the services rendered by the organizations specified in the paragraph the second this subitem, which are directly connected with the services rendered by them within the licensed activities (according to the list established by the Government of the Russian Federation);
services in carrying out, control and accounting of commodity deliveries in the obligations allowed to clearing the rendered operators of commodity deliveries who obtained accreditation according to the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities";
services in acceptance on the obligations which are subject to inclusion in clearing pool, rendered by the central partners based on the license for implementation of clearing activities or on condition of receipt of accreditation by them according to the Federal Law of February 7, 2011 to No. 7-FZ "About clearing and clearing activities";
services in maintenance of the prices, demand, the offer and (or) amount of the organized biddings rendered by market makers according to the Federal Law of November 21, 2011 to No. 325-FZ "About the organized biddings";
the services in ensuring interaction of participants of financial platform by means of the Internet rendered by the operator of financial platform according to the Federal Law of July 20, 2020 to No. 211-FZ "About making of financial transactions with use of financial platform" for the purpose of possibility of making of financial transactions with use of financial platform;
the services in identification of participants of financial platform rendered by the operator of financial platform to the financial organizations according to the Federal Law of July 20, 2020 No. 211-FZ "About making of financial transactions with use of financial platform";
services in information support of interaction for the purpose of making of the financial transactions rendered by the operator of financial platform to participants of financial platform according to the Federal Law of July 20, 2020 No. 211-FZ "About the making of financial transactions with use of financial platform" according to the procedure provided by rules of financial platform;
services in placement (redemption) of the federal loan bonds for physical persons rendered by authorized organizations including with use of financial platform;
the services rendered by the operator of financial platform and which are directly connected with the services specified in paragraphs seven - the tenth this subitem (according to the list approved by the Government of the Russian Federation);
the services in determination of cash amount (quantity of other property) which are subject to transfer under the agreement which is the derivative financial instrument and (or) under the agreement signed for the purpose of ensuring obligation fulfillment from the agreement which is the derivative financial instrument, to presentation of the requirements provided by the specified agreements, to making of other actions necessary for implementation of the rights and fulfillment of duties of each of the parties under the specified agreements rendered by the clearing organizations, credit institutions, brokers or depositaries based on the general agreement (the single agreement), the agreement which is the derivative financial instrument or the agreement signed for the purpose of ensuring obligation fulfillment from the agreement which is the derivative financial instrument;
services of operators of information systems in which release of digital financial assets, operators of exchange of digital financial assets and (or) operators of the investment platforms performing activities for the organization of investment attraction according to the Federal Law of August 2, 2019 No. 259-FZ "About investment attraction with use of investment platforms and about modification of separate legal acts of the Russian Federation" is performed: according to technical capability of the admission of the digital financial assets and (or) digital rights including at the same time digital financial assets and the utilitarian digital rights to the address in information systems (investment platforms); on provision to users of access to the information systems (investment platforms) in whom are performed release, accounting and (or) the address of the digital financial assets and (or) digital rights including at the same time digital financial assets and the utilitarian digital rights; on introduction of records and (or) change of records about the digital financial assets and (or) the digital rights including at the same time digital financial assets and the utilitarian digital rights in information systems (investment platforms), including about making of transition of the rights certified by such digital financial assets and (or) the digital rights to the new owner; on implementation with use of the nominal accounts opened for the specified operators, the calculations connected with release of the digital financial assets and (or) digital rights including at the same time digital financial assets and the utilitarian digital rights, periodical payments on such digital financial assets and (or) the digital rights, the redemption of such digital financial assets and (or) digital rights and also according to transactions with them (including the transactions connected with money transfer and performed according to the nominal account); on identification of users of information systems at the request of other operators of information systems in which release of digital financial assets, and also operators of exchange of digital financial assets is performed. Provisions of this paragraph do not extend to realization of consulting services and services in provision of the rights to use programs for electronic computers (if other is not provided by the subitem 26 of this Item);
the services which are not specified in the paragraph the thirteenth this subitem and rendered by operators of information systems in which release of digital financial assets, operators of exchange of digital financial assets and (or) operators of investment platforms is performed provided that such services are directly connected with release of the digital financial assets and (or) digital rights including at the same time digital financial assets and the utilitarian digital rights, their accounting, the address and also with the redemption (according to the list of services approved by the Government of the Russian Federation).
For the purpose of of this Code the redemption of the digital financial asset and (or) digital right including at the same time digital financial asset and the utilitarian digital right is understood as transaction on execution by person who issued these digital financial asset and (or) the digital right, the obligation certified by these digital financial asset and (or) the digital right from which repayment of record about these digital financial asset and (or) the digital right in information system, by payment of money or transfer of securities, goods, other property (performance of works, rendering services, transfer of exclusive rights on results of intellectual activities and (or) rights to use of results of intellectual activities) in accordance with the terms of the decision on release of these of digital financial asset and (or) the digital right results;
13) ceased to be valid according to the Federal Law of the Russian Federation of 12.11.2018 No. 414-FZ
14) the services in the field of education rendered by the organizations performing educational activities, being non-profit organizations for implementation of the main and (or) additional educational programs provided by the license, except for consulting services, and also services in leasing of rooms.
Realization by the organizations performing educational activities, being non-profit organizations, goods (works, services) as self-produced, and acquired on the party is subject to the taxation regardless of whether the income from this realization goes to this organization or for direct needs of ensuring development, enhancement of educational process if other is not provided by this Code;
14. 1) services in social servicing of minor children; services in support and social servicing of citizens of advanced age, disabled people, neglected children and other citizens who are recognized as persons in need in social servicing and to whom social services in the organizations of social servicing in accordance with the legislation of the Russian Federation about social servicing and (or) are provided by the legislation of the Russian Federation on prevention of neglect and offenses of minors;
services in identification of the minor citizens needing establishment over them of guardianship or custody including inspection of living conditions of such minor citizens and their families;
services in identification of the full age incapacitated or not sui juris citizens needing establishment over them of guardianship or custody including inspection of living conditions of such citizens and their families;
services in matching and training of the citizens who expressed desire to become guardians or custodians of minor citizens or to accept children without parental support, in family on education in other forms established by the family legislation of the Russian Federation;
services in matching and training of the citizens who expressed desire to become guardians or custodians of full age incapacitated or not sui juris citizens;
services to the population on the organization and holding sports, sports and improving and sporting events;
the services in professional training, retraining and advanced training rendered in the direction of bodies of employment service;
15) works (services) in preserving object of cultural heritage (historical and cultural monument) the people of the Russian Federation included in the unified state register of objects of cultural heritage (historical and cultural monuments) of the people of the Russian Federation (further in this Chapter - objects of cultural heritage), the revealed object of cultural heritage, (historical and cultural monuments) of the people of the Russian Federation which are carried out according to requirements of the Federal Law of June 25, 2002 No. 73-FZ "About objects of cultural heritage", the cult buildings and constructions which are in use of the religious organizations, including conservation, antiemergency, repair, restoration work, works on adaptation of object of cultural heritage, the revealed object of cultural heritage for modern use, rescue archaeological field operations, including research, prospecting project and production works, scientific management of work on preserving object of cultural heritage, the revealed object of cultural heritage, technical and designer's service of carrying out these works on objects of cultural heritage, the revealed objects of cultural heritage.
The implementation of works (services) specified in this subitem is not subject to the taxation (it is exempted from the taxation) in case of submission to tax authorities of the following documents:
certificates of reference of object to the objects of cultural heritage included in the unified state register of objects of cultural heritage (historical and cultural monuments) of the people of the Russian Federation, or the certificate of reference of object to the revealed objects of cultural heritage issued by the federal executive body authorized by the Government of the Russian Federation in the field of preserving, use, promoting and the state protection of objects of cultural heritage or the executive body of the subject of the Russian Federation, executive body of the federal territory Sirius authorized in the field of preserving, use, promoting and the state protection of objects of cultural heritage according to the Federal Law of June 25, 2002 to No. 73-FZ "About objects of cultural heritage (historical and cultural monuments) of the people of the Russian Federation";
copies of the contract for accomplishment of the works specified in this subitem;
16) the works performed during implementation of target social and economic programs (projects) of housing construction for the military personnel within implementation of the specified programs (projects) including:
works on construction of facilities of welfare or household purpose and the accompanying infrastructure;
works on creation, construction and content of the centers of occupational retraining of the military personnel, persons discharged from military service and members of their families.
The transactions specified in this subitem are not subject to the taxation (are exempted from the taxation) on condition of financing of these works only and directly at the expense of loans or the loans granted by the international organizations and (or) the governments of foreign states, the foreign organizations or physical persons according to intergovernmental or interstate agreements, one of the parties of which is the Russian Federation, and also the agreements signed at the request of the Government of the Russian Federation by the state bodies authorized by it;
16. 1) the services rendered within arbitration (arbitration) administered by permanent arbitration institution according to the Federal Law of December 29, 2015 No. 382-FZ "About arbitration (arbitration) in the Russian Federation" and the Law of the Russian Federation of July 7, 1993 No. 5338-1 "About the international commercial arbitration", payment for which (including as a part of the arbitration fee) is performed through non-profit organization which division is this permanent arbitration institution;
17) the services rendered by representatives on that bodies for which the state fee, all types of licensed, registration and patent fees and charges, customs duties for storage, and also duties and charges levied by state bodies, local government bodies, bodies of the public power of the federal territory Sirius, other authorized bodies and officials by provision to the organizations and physical persons of certain rights is collected (including payments in budgets for right to use by natural resources);
17. 1) services in accreditation of operators of technical inspection which are rendered according to the legislation in the field of technical inspection of vehicles by the professional association of insurers created according to the Federal Law of April 25, 2002 No. 40-FZ "About obligatory civil liability insurance of owners of vehicles" and for which the payment for accreditation is levied;
17. 2) the services in carrying out technical inspection rendered by operators of technical inspection according to the legislation in the field of technical inspection of vehicles;
18) the goods placed under customs procedure of duty-free shop;
19) goods (works, services), except for the excise goods realized (executed, rendered) within rendering free aid (assistance) the Russian Federation according to the Federal Law "About Free Aid (Assistance) of the Russian Federation and Modification and Amendments in Separate Legal Acts of the Russian Federation for Taxes and for Establishment of Privileges on Payments in State Non-budgetary Funds in connection with Implementation of Free Aid (Assistance) of the Russian Federation".
Sales of goods (works, services) specified in this subitem is not subject to the taxation (it is exempted from the taxation) in case of submission to tax authorities of the following documents:
the contract (copy of the contract) of the taxpayer with the donor (authorized by the donor the organization) the free aid (assistance) or with the receiver of free aid (assistance) on delivery of goods (performance of works, rendering services) within rendering free aid (assistance) the Russian Federation. If receiver of free aid (assistance) is the federal executive body of the Russian Federation, in tax authority the contract (the copy of the contract) with the organization authorized by this federal executive body of the Russian Federation is submitted;
the certificate (the notarized copy of the certificate) issued in accordance with the established procedure and confirming accessory of the delivered goods (the performed works, the rendered services) to humanitarian or technical assistance (assistance);
paragraph fifth ceased to be valid;
paragraph of the sixth ceased to be valid.
20) the services rendered by the organizations performing activities in the field of culture and art which treat:
services in provision for rent audio-, video carriers from funds of the organizations performing activities in the field of culture and art, sound technical equipment, musical instruments, scenic production means, suits, footwear, theatrical detail, properties, postizhersky accessories, cultural stock, animals, exhibits and books; services in production of copies in the educational purposes and education guidances, to photocopying, reproduction, photocopying, microcopying from printed materials, museum pieces and documents from funds of the organizations performing activities in the field of culture and art; services in sound recording of theatrical and spectacular, cultural and educational and spectacular and entertaining actions, in production of copies of sound recordings from record libraries of the organizations performing activities in the field of culture and art; delivery services to readers and acceptance at readers of printed materials from funds of libraries; services in creation of lists, references and catalogs of the exhibits, materials and other objects and collections constituting fund of the organizations performing activities in the field of culture and art; services in provision in lease of scenic and concert venues to other organizations performing activities in the field of culture and art; the services in distribution of tickets specified in paragraph three of this subitem; services in provision of museum objects, museum collections, in the organization of exhibitions, in display of performances, concerts and concert programs, other spectacular programs out of the location of the organization performing activities in the field of culture and art;
implementation of tickets of admission and subscriptions on visit of theatrical and spectacular, cultural and educational and spectacular and entertaining actions, attractions in zoos, oceanariums and recreation parks, excursion tickets and excursion permits which form is approved in accordance with the established procedure as the form of the strict reporting;
program implementation on performances and concerts, catalogs and booklets.
For the purpose of this subitem theaters, movie theaters, the concert organizations and collectives, theatrical and concert cash desks, circuses, libraries, the museums, exhibitions, houses and palaces of culture, clubs, houses (in particular, cinema, the writer, the composer), planetaria, recreation parks, lecture halls and public universities, excursion bureaus (except for tourist excursion bureaus), reserves, botanical gardens and zoos, oceanariums, national parks, natural parks and landscape parks treat the organizations performing activities in the field of culture and art;
21) works (services) in production of cinema products performed (rendered) organizations of cinematography, the rights to use (including hire and display) cinema products which received the certificate of the national movie;
21. 1) the rights to use the protected results of intellectual activities used and (or) which arose during creation of cinema products which received the certificate of the national movie, including animation movies regarding provision of licenses to use of characters, pieces of music, other protected objects of the copyright and the related rights which were part of cinema products which received the certificate of the national movie;
22) services in aeronautical servicing of flights of aircrafts;
23) works (services, including services in repair) on servicing of ocean ships, inland navigation vessels and courts mixed (the river - the sea) swimmings in the period of the parking in ports (all types of the harbor fees, services of vessels of the port fleet), on pilot posting, and also services in classification and survey of courts;
24) services of the pharmaceutical organizations for production of medicines for medical application, and also on production or repair of-point optics (except for sun-protection), on repair of the hearing aids and prosthetic and orthopedic products listed in the subitem 1 of Item 2 of this Article, service in rendering the prosthetic and orthopedic help;
25) ceased to be valid according to the Federal Law of the Russian Federation of 27.11.2017 No. 335-FZ
26) exclusive rights on programs for electronic computers and the databases included in the unified register of the Russian programs for electronic computers and databases and (or) the unified register of results of research, developmental and technological works of military, special or dual purpose, the rights to use such programs and databases (including updates to them and additional functionality), including by provision of remote access to them through information and telecommunication network, including through the Internet.
Provisions of this subitem are not applied if the transferred rights consist in receipt of opportunity to extend advertisement in information and telecommunication network, including on the Internet, and (or) to get access to such information, to place offers (announcement) of acquisition (realization) of goods (works, services), property rights in information and telecommunication network, including on the Internet, to perform information search about potential buyers (sellers) and (or) to conclude bargains;
26. 1) exclusive rights on inventions, useful models, industrial designs, topology of integral chips, know-how (know-how), and also the rights to use the specified results of intellectual activities based on the license agreement;
26. 2) exclusive rights on inventions, useful models, industrial designs, topology of integral chips, know-how (know-how), and also the rights to use the specified results of intellectual activities based on the agreement of commercial concession.
Provisions of this subitem are applied on condition of allocation in the price of the agreement of commercial concession of remuneration for transfer of exclusive rights of inventions, useful models, industrial designs, topology of integral chips, know-how (know-how), and also the rights to use the specified results of intellectual activities;
28) services in the organization and carrying out gamblings.
29) services in trust management of means of pension accruals, means of payable reserve and means of pension accruals of insured persons which establishes due retirement benefit, rendered in accordance with the legislation of the Russian Federation in the field of forming and investment of means of pension accruals;
29. 1) services in property trust management, constituting mortgage covering, rendered by the state-owned managing company according to the Federal Law of November 11, 2003 to No. 152-FZ "About mortgage securities";
30) transactions on concession (assignment) of the rights (requirements) for the obligations arising based on derivative financial instruments which realization is exempted from the taxation according to the subitem 12 of this Item;
31) ceased to be valid
services in realization by foreign persons of the rights to holding the World Cup of FIA "Formula One" including the right to promoting of action and the right to call action of the Russian stage of the specified championship "The World Cup of FIA "Formula One";
the promotion services realized by the organization which acquired the rights specified in the paragraph the second this subitem in the territory of sport object for the holding highway and ring auto racing of the Formula One series and infrastructure facilities providing functioning of the specified sport object;
32. 2) the promotion services realized by organizers of the International multisports tournament "Future Games" in 2024 in the city of Kazan to sponsors of the specified sports competition in connection with the organization and holding the International multisports tournament "Future Games" in 2024 in the city of Kazan;
33) services in transfer of the medical products specified in paragraph four of the subitem of 1 this Item having the corresponding registration certificate under contracts of finance lease (leasing) with repurchase right;
34) the material values issued from the state material reserve to responsible keepers and borrowers in connection with their refreshening, replacement and according to the procedure of borrowing according to the Federal Law of December 29, 1994 No. 79-FZ "About the state material reserve";
35) services in technical control of ocean ships and courts mixed (the river - the sea) swimmings, to the rendered foreign persons who are not staying on the registry in tax authorities as taxpayers and operating ocean ships and vessels mixed (the river - the sea) the swimmings registered in ship registers of foreign states. The list of the specified services in technical control of ocean ships is determined by the Government of the Russian Federation;
36) the services in the address with solid utility waste rendered by regional operators according to the address with solid utility waste;
37) the state (municipal) services in the social sphere rendered according to the agreements signed by results of selection of contractors of the state (municipal) services in the social sphere in accordance with the legislation of the Russian Federation about the state (municipal) social order on rendering the state (municipal) services in the social sphere (except for agreements on provision of subsidy for financial provision of accomplishment of the state (municipal) task).
For the purpose of this subitem services concerning which the executive body of the subject of the Russian Federation performing state regulation of rates or the local government body performing regulation of rates (in case of transfer of appropriate authority to it the law of the subject of the Russian Federation) (further in this subitem - regulating authority of rates), approve limiting single tariff for services of the regional operator in the address with solid utility waste excluding tax belong to services in the address with solid utility waste.
Provisions of this subitem are subject to application by the taxpayer within five consecutive calendar years since year in which the limiting single tariff for services of the regional operator in the address with solid utility waste excluding tax, regardless of the subsequent establishment by regulating authority of limiting rates of single tariff for services of the regional operator in the address with solid utility waste including tax during the specified period is enacted;
38) digital financial assets;
39) property (except for money) and (or) property rights to physical person the taxpayer - the foreign organization (foreign structure without formation of legal entity), the income from which receipts of this physical person is subject to release from the taxation income tax according to Item 60.2 of article 217 of this Code;
40) property to physical person, the income from which receipt of this physical person is subject to release from the taxation income tax according to Item 93 of article 217 of this Code;
41) works (services), the property rights which are carried out (rendered), transferred by non-profit organizations within implementation of federal projects by them which source of financial provision is the subsidy from the federal budget provided based on the Federal Law on the federal budget the current financial year and planning period to the specified organizations which are determined by this Federal Law as receivers of subsidy;
42) the medicines imported on the territory of the Russian Federation and not registered in the Russian Federation, non-profit organization which is created according to regulatory legal act of the President of the Russian Federation for the purpose of ensuring delivery of health care to children with serious zhizneugrozhayushchy and chronic illness, including rare (orphan) diseases, and also voluntary conveyance of the specified medicines of the medical organization and (or) pharmaceutical organization of the state health care system. Provisions of this subitem are applied to realization (transfer) of the medicines intended for delivery of health care to children with serious zhizneugrozhayushchy and chronic illness, including rare (orphan) diseases and (or) to delivery of health care to persons who reached age of 18 years, within one year after achievement of the specified age by them in case of receipt of such form of support by them within activities of this non-profit organization before achievement of age of 18 years.
3. The following transactions are not subject to the taxation (are exempted from the taxation) in the territory of the Russian Federation:
1) realization (transfer for own needs) objects of religious appointment and religious literature (according to the list approved by the Government of the Russian Federation on representation of the religious organizations (associations) made by the religious organizations (associations) and the organizations, the single founders (participants) of which are the religious organizations (associations), and realized by data or other religious organizations (associations) and the organizations, the single founders (participants) of which are the religious organizations (associations), within religious activities, except for excise goods and mineral raw materials, and also the organization and carrying out by the specified organizations of religious practices, ceremonies, church meetings or other cult actions;
2) realization (including transfer, accomplishment, rendering for own needs) goods (except for excisable, mineral raw materials and minerals, and also other goods according to the list approved by the Government of the Russian Federation on representation of the all-Russian public organizations of disabled people), the works, services (except for the broker and other intermediary services which are not specified in subitem 12.2 of Item 2 of this Article) made and realized:
public organizations of disabled people (including created as the unions of public organizations of disabled people) among which members disabled people and their legal representatives constitute at least 80 percent;
the organizations which authorized capital completely consists of deposits of the public organizations of disabled people specified in the paragraph the second this subitem if the average number of disabled people among their workers constitutes at least 50 percent, and their share in the salary fund - at least 25 percent;
organizations which single owners of property are the public organizations of disabled people specified in the paragraph the second this subitem, created for achievement of educational, cultural, medical and improving, sports, scientific, information and other social purposes, and also for rendering legal and other assistance to disabled people, handicapped children and their parents;
medical and production (labor) masterful (departments) of the medical organizations, giving mental health services, the narcological help and antituberculous care, stationary organizations of social servicing intended for persons suffering from mental disturbances, and also medical and production (labor) workshops of medical correctional facilities of criminal executive system;
state and municipal unitary enterprises if the average number of disabled people among their workers constitutes at least 50 percent, and their share in the salary fund at least 25 percent;
3) implementation by banks and development bank - the state corporation of banking activities (except for collections), including:
attraction of money of the organizations and physical persons in deposits;
placement of borrowed funds of the organizations and physical persons from bank name and at their expense;
opening and maintaining bank accounts of the organizations and physical persons, including the bank accounts serving for calculations for bank cards and also the transactions connected with servicing of bank cards;
implementation of transfers at the request of the organizations and physical persons, including corresponding banks, according to their bank accounts;
cash servicing of the organizations and physical persons;
purchase and sale of foreign currency in cash and non-cash forms (including rendering intermediary services in transactions of purchase and sale of foreign currency);
attraction of precious metals of physical persons and legal entities in deposits (poste restante and for certain term), except for coins from precious metals;
placement of the attracted precious metals specified in paragraph eight of this subitem on its own behalf and at own expense;
opening and maintaining bank accounts of physical persons and legal entities in precious metals, except for coins from precious metals;
implementation of transfers at the request of physical persons and legal entities, including corresponding banks, according to their bank accounts in precious metals;
the paragraph the twelfth ceased to be valid according to the Federal Law of the Russian Federation of 26.07.2019 No. 212-FZ
3. 1) the services linked with servicing of bank cards;
3. 2) implementation by banks and development bank - the state corporation of the following transactions:
execution of bank guarantees (issue and cancellation of the bank guarantee, confirmation and change of conditions of the specified guarantee, payment on the specified guarantee, registration and verification of documents on this guarantee);
issue of guarantees for the third parties providing obligation fulfillment in cash;
rendering the services connected with installation and operation of the client bank system including provision of the software and training servicing the specified system of personnel;
obtaining from borrowers of the amounts of the account of compensation of insurance premiums (insurance premiums) paid by bank according to insurance contracts, including according to insurance contracts on case of death or approach of disability of the specified borrowers according to insurance contracts of the property which is providing obligations of the borrower (pledge) and other types of insurance in which the bank is insurer;
4) the transactions performed by the organizations providing information and technological exchange between participants of calculations including rendering services in collection, processing and provision to participants of calculations of information on transactions with bank cards;
5) implementation of separate banking activities by the organizations which have in accordance with the legislation of the Russian Federation the right to make them without license of the Central bank of the Russian Federation;
6) sales of products of national art crafts of acknowledged art advantage (except for excise goods) which models are registered according to the procedure, established by the authorized Government of the Russian Federation federal executive body;
7) rendering services in insurance, joint insurance and reinsurance by insurers, and also rendering services in non-state pension provision and (or) forming of long-term savings by non-state pension funds.
For the purpose of this Article transactions on insurance, joint insurance and reinsurance transactions as a result of which the insurer receives are recognized:
insurance payments (remunerations) according to insurance contracts, joint insurance and reinsurance, including insurance premiums, the paid reinsurance commission (including bonus);
the percent added on depot of premium to agreements of reinsurance and transferred by the reinsurer to the overcautious person;
the insurance premiums received by the authorized insurer who signed in accordance with the established procedure the agreement of joint insurance for and on behalf of insurers;
the means received by the insurer according to the procedure of subrogation, from the face, responsible for the damage caused to the insurer in the amount of the insurance indemnity paid to the insurer;
the means received by the insurer under the agreement on direct indemnification signed in accordance with the legislation of the Russian Federation about obligatory civil liability insurance of owners of vehicles from the insurer who insured the civil responsibility of person which did harm;
the target means received by medical insurance companies - participants of compulsory medical insurance from territorial fund of compulsory medical insurance according to the agreement on financial provision of compulsory medical insurance;
the means received by medical insurance companies - participants of compulsory medical insurance from territorial fund of compulsory medical insurance and intended on expenses on conducting case on compulsory medical insurance according to the agreement on financial provision of compulsory medical insurance (within the standard rate established by the legislation of the Russian Federation on compulsory medical insurance);
the means received by medical insurance companies - participants of compulsory medical insurance from territorial fund of compulsory medical insurance, being remuneration for accomplishment of the actions provided by the agreement on financial provision of compulsory medical insurance.
7. 1) rendering services in insurance, joint insurance and export credits reinsurance and investments from entrepreneurial and (or) policy risks according to the Federal Law of December 8, 2003 No. 164-FZ "About bases of state regulation of foreign trade activity";
8) ceased to be valid according to the Federal Law of the Russian Federation of 23.07.2013 No. 198-FZ;
8. 1) carrying out the lotteries which are carried out according to the decision of authorized body of the executive authority including rendering services in implementation of lottery tickets;
9) realization of ore, the concentrates and other industrial products containing precious metals, scrap and waste of precious metals for production of precious metals and refining; realization of precious metals by taxpayers (except for 164 of this Code specified in subitems 6 and 6.2 of Item 1 of Article) to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, the organization making banknotes and coin of the Bank of Russia and banks; realization of precious metals from the State fund of precious metals and gemstones of the Russian Federation, from funds of precious metals and gemstones of subjects of the Russian Federation to the specialized external economic organizations, the Central bank of the Russian Federation and banks; realization of precious metals in ingots the Central bank of the Russian Federation and banks to the Central bank of the Russian Federation, banks and the organization making banknotes and coin of the Bank of Russia including for contracts of the order, the commission or agency agreements with the Central bank of the Russian Federation and banks, irrespective of the placement of these ingots to storage of the Central bank of the Russian Federation or storages of banks; realization of precious metals in ingots (except for silver in ingots) the banks, the affinaging organizations having the right to perform refining of precious metals, the organization making banknotes and coin of the Bank of Russia, to physical persons irrespective of the placement of these ingots to storages of banks and also realization of precious metals in ingots by the Central bank of the Russian Federation and banks to other persons provided that these ingots remain in one of storages (The state storage of values, storage of the Central bank of the Russian Federation or storages of banks);
9. 1) realization of gemstones by taxpayers (except for 164 of this Code specified in subitem 6.1 of Item 1 of Article) to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation and banks; realization of the raw gemstones (except for the rough natural diamonds) for processing to the companies irrespective of patterns of ownership for the subsequent sale for export; realization of gemstones in raw materials and facetted (except for 164 of this Code specified in subitem 6.1 of Item 1 of Article) to the specialized external economic organizations; realization of the processed natural diamonds by the Central bank of the Russian Federation and banks to the Central bank of the Russian Federation and banks, including under contracts of the order, the commission or agency agreements with the Central bank of the Russian Federation and banks, irrespective of the placement of these processed natural diamonds to storage of the Central bank of the Russian Federation or storage of banks; realization of the processed natural diamonds by banks to physical persons irrespective of the placement of these processed natural diamonds to storages of banks; realization of the rough natural diamonds from the State fund of precious metals and gemstones of the Russian Federation, from funds of precious metals and gemstones of subjects of the Russian Federation to the processing companies of all patterns of ownership;
10) ceased to be valid according to the Federal Law of the Russian Federation of 14.07.2022 No. 323-FZ
11) intrasystem realization (transfer, accomplishment, rendering for own needs) the organizations and organizations of criminal executive system of the goods made by them (the performed works, the rendered services);
12) transfer of goods (performance of works, rendering services), transfer of property rights gratuitously within charity according to the Federal Law of August 11, 1995 No. 135-FZ "About charity and volunteering (volunteering)", except for excise goods.
At the same time, if receivers of goods (works, services), the property rights specified in paragraph one of this subitem are the organization and (or) the individual entrepreneur, the documents confirming the right to release from the taxation according to this subitem are:
the agreement or the contract on voluntary conveyance by the taxpayer of goods (works, services), the property rights specified in paragraph one of this subitem;
the delivery-acceptance certificate of goods (works, services), property rights or other document confirming transfer by the taxpayer of goods, property rights (performance of works, rendering services);
13) implementation of tickets of admission and subscriptions which form is approved in accordance with the established procedure as the form of the strict reporting, the organizations of physical culture and sport on the sports and spectacular events held by them; rendering services in provision in lease of sports constructions for preparation and holding the specified actions;
14) rendering services by Bars, lawyer bureaus, Chambers of Advocates of subjects of the Russian Federation or Federal chamber of lawyers to the members in connection with implementation of professional activity by them;
15) transactions of loan in cash and securities, including percent on them, transactions of financing of participation in the credit (loan) in cash, including percent on them, transactions on provision of security payment in cash or securities, including the sums of money which are subject to payment for provision of security payment, performed according to the Federal Law "About the Security Market" according to the repurchase agreements, agreements which are derivative financial instruments and (or) agreements of other type which subject are securities and (or) foreign currency, including under the specified agreements signed on the conditions determined by the general agreement (the single agreement) and also repo operation including the sums of money which are subject to payment for provision of securities on repo operations.
For the purpose of this Chapter repo operation the agreement meeting requirements imposed to repurchase agreements by the Federal Law "About the Security Market" is recognized.
For the purpose of of this Code transaction of financing of participation in the credit (loan) the agreement signed according to the Federal Law of December 31, 2017 No. 486-FZ "About syndicated loan (loan) and modification of separate legal acts of the Russian Federation" or the applicable legislation of foreign states is recognized;
15. 1) ceased to be valid
15. 2) the transactions performed within clearing activities:
transfer (return) of the property intended for collective clearing providing and (or) individual clearing providing and also transfer (return) of property to property pool of the clearing organization (from property pool of the clearing organization);
interest payment, added at the expense of the guarantee fund created at the expense of the property which is subject of collective clearing providing and (or) individual clearing providing, subject to payment by the clearing organization to participants of clearing and other persons according to rules of clearing of such clearing organization based on the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities";
15. 3) transactions on issue of guarantees (guarantees) by the taxpayer, not being bank;
15. 4) transfer of money on the financing of participation of the managing companion in the agreement on service risks as the operator performed according to the management agreement by financing and also transfer of money by the managing companion as a result of distribution of money according to the management agreement financing;
16) accomplishment of research and development works at the expense of the means of budgets of budget system of the Russian Federation, means of the Russian Federal Property Fund, Russian fund of technology development and funds of support of scientific, scientific and technical, innovative activities created for these purposes according to the Federal Law of August 23, 1996 No. 127-FZ "About science and the state scientific and technical policy"; accomplishment of research and development works by the organizations performing educational activities and the scientific organizations on the basis of economic agreements;
16. 1) accomplishment by the organizations of the research, developmental and technological works relating to creation of new products and technologies or to enhancement of the made products and technologies if the structure of research, developmental and technological works joins the following types of activity:
development of design of engineering object or technical system;
development of new technologies, that is methods of consolidation of physical, chemical, engineering and other procedures with labor processes in the complete system making new products (goods, works, services);
creation experienced, that is not having the certificate of conformity, samples of the machines, the equipment, materials having basic features, characteristic of innovations, and not intended for realization to the third parties, their testing during the time necessary for data acquisition, accumulating of experience and their reflection in technical documentation;
18) the services of the sanatorium, improving organizations and organizations of rest, the organizations of rest and improvement of children, including the children's recreation camps located in the territory of the Russian Federation which are drawn up by the permits or vouchers which are forms of the strict reporting;
19) work (rendering services) in suppression of wildfires;
20) self-produced sales of products of the organizations which are engaged in production of agricultural products which specific weight of the income from realization in the total amount of their income makes at least 70 percent, on account of wages in kind of work, natural issues for compensation, and also for public catering of the workers involved on agricultural works;
21) ceased to be valid
22) realization of apartment houses, premises, and also shares in them;
23) transfer of share in the right to common property in the apartment house in case of realization of apartments;
23. 1) the services of the builder rendered based on the agreement of participation in shared-equity construction signed according to the Federal Law of December 30, 2004 No. 214-FZ "About participation in shared-equity construction of apartment houses and other real estate objects and about modification of some legal acts of the Russian Federation" according to which objects of shared-equity construction are apartment houses or residential and (or) non-residential premises which are part of apartment houses, parking places. Provisions of this subitem are not applied to the services of the builder rendered in case of construction of the rooms intended for temporary residence (without the right to permanent registration);
24) ceased to be valid
25) transfer in the advertizing purposes of goods (works, services), expenses on acquisition (creation) of unit of which do not exceed 300 rubles;
26) transactions on concession (assignment, acquisition of rights) of the rights (requirements) of the creditor for the obligations following from agreements on provision of loans in cash and (or) credit agreements, agreements on financing of participation in the credit (loan) in cash and also on execution by the borrower of obligations to each new creditor according to the initial agreement which is the cornerstone of the contract of assignment;
26. 1) transactions on concession (assignment) of monetary claim of the creditor according to the obligations which arose in connection with accountability in accordance with the legislation of the Russian Federation about insolvency (bankruptcy) of persons controlling credit institution, persons controlling (controlling) debtors of credit institution and also on execution by specified persons of obligations to each new creditor who received monetary claim based on the contract of assignment;
27) work (rendering services) by residents of the port special economic zone in the port special economic zone.
28) non-paid rendering services in provision of broadcasting time and (or) the printing area in accordance with the legislation of the Russian Federation about elections and referenda;
29) realization of the utilities provided by the management companies, condominiums, building, housing or other specialized consumer cooperatives created for the purpose of requirements satisfaction of citizens in housing and which are responsible for servicing of intra house engineering systems with which use utilities, on condition of acquisition of utilities by the specified taxpayers at the organizations of utility complex, suppliers of electrical energy and the gas supplying organizations, the organizations performing hot water supply, cold water supply and (or) water disposal, regional operators according to the address with solid utility waste are provided;
30) implementation of works (services) in content and repair of common property in the apartment house which are carried out (rendered) by the management companies, condominiums, building, housing or other specialized consumer cooperatives created for the purpose of requirements satisfaction of citizens in housing and which are responsible for servicing of intra house engineering systems with which use utilities, on condition of acquisition of works (services) in content and repair of common property in the apartment house by the specified taxpayers at the organizations and the individual entrepreneurs who are directly performing (rendering) these works (services) implementation of works (services) in accomplishment of functions of the technical customer of the works on capital repairs of common property in apartment houses performed (rendered) by specialized non-profit organizations are provided which perform the activities aimed at providing carrying out capital repairs of common property in apartment houses and are created according to the Housing code of the Russian Federation, and also local government bodies and (or) local budgetary institutions in the cases provided by the Housing code of the Russian Federation;
31) transfer of property rights (including provision of right to use of results of intellectual activities and (or) means of individualization) the all-Russian public association performing the activities in accordance with the legislation of the Russian Federation about public associations, the Olympic Charter of the International Olympic Committee and on the basis of recognition by the International Olympic Committee, and the all-Russian public association performing the activities in accordance with the legislation of the Russian Federation about public associations, the Constitution of the International Paralympic Committee and on the basis of recognition by the International Paralympic Committee within obligation fulfillment under agreements No. 310-FZ concluded with the Russian and foreign organizers of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi according to article 3 of the Federal Law of December 1, 2007 "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as mountain resort and modification of separate legal acts of the Russian Federation";
32) non-paid rendering services in production and (or) distribution of social advertizing in accordance with the legislation of the Russian Federation about advertizing.
The transactions specified in this subitem are not subject to the taxation in case of observance of one of the following requirements to social advertizing:
in the social advertizing extended in radio programs, duration of mentioning of sponsors constitutes no more than three seconds;
in the social advertizing extended in TV programs in case of film and video servicing, duration of mentioning of sponsors constitutes no more than three seconds and to such mentioning no more than 7 percent of space of shot are reserved;
in the social advertizing extended by other methods on mentioning of sponsors no more than 5 percent of the advertizing space (space) are reserved.
The requirements to references of sponsors established by this subitem do not extend to references in social advertizing of public authorities, other state bodies and local government bodies, about municipal authorities which are not included into structure of local government bodies, about socially oriented non-profit organizations, and also about the physical persons which appeared in difficult life situation or needing treatment for the purpose of rendering the charitable help to them.
33) services of agreement parties of investment partnership - managing companions on maintaining common causes of companions;
34) transfer of property rights in the form of contribution under the agreement of investment partnership, and also transfer of property rights to the agreement party of investment partnership in case of apportionment of its share from the property which is in common property of participants of the specified agreement, or Section of such property - within the amount of the paid contribution of this participant;
35) realization (transfer for own needs) breeding cattle, breeding pigs, breeding sheep, breeding goats, breeding horses, breeding bird (breeding egg), breeding fishes; the seed (sperm) received from breeding bulls, breeding pigs, breeding rams, breeding goats, studhorses; the embryos received from breeding cattle, breeding pigs, breeding sheep, breeding goats, breeding horses; embryos, the juveniles received from breeding fishes according to the list of codes of types of products according to the All-Russian Product Classifier by types of economic activity approved by the Government of the Russian Federation;
Provisions of this subitem are applied in the presence at the taxpayer of the breeding certificate granted according to the Federal Law of August 3, 1995 No. 123-FZ "About breeding livestock production";
36) rendering services in accomplishment of the functions of the agent of the Russian Federation provided by the Federal Law of July 24, 2008 No. 161-FZ "About assistance to development of housing construction" in case of realization, leasing of the state-owned property which is not assigned to the state companies and organizations, constituting the state treasury of the Russian Federation;
37) services in implementation of repair and maintenance of goods (including medical goods), including the cost of spare parts for them and details to them, rendered in the period of warranty period of their operation for the purpose of obligation fulfillment on warranty repair of such goods, on condition of not collection of additional fee for such services;
38) rendering services of public catering through objects of public catering (restaurants, cafe, bars, the companies of bystry servicing, buffets, cafeterias, dining rooms, snackbars, departments of cookery in case of the specified objects and other similar objects of public catering), and also services of public catering out of objects of public catering in the place chosen by the customer (exit servicing).
Services of public catering for the purpose of this subitem realization is not recognized:
products of public catering of cookery of the organizations by departments and individual entrepreneurs of retail trade;
products of public catering by the organizations and individual entrepreneurs performing billet and other similar activities, to the organizations and the individual entrepreneurs rendering the services of public catering provided by this subitem, or who are engaged in retail trade.
If other is not provided by this subitem, the organizations and the individual entrepreneurs rendering services of public catering have the right to the release provided by this subitem in case of simultaneous accomplishment of the following conditions:
if for the calendar year preceding year in which release is applied the amount of the income of the organization or the individual entrepreneur determined according to the procedure, established by Chapter 23, 25 or 26.2 of this Code did not exceed in total two billion rubles;
if for the calendar year preceding year in which release is applied specific weight of the income from rendering of services of public catering in the total amount of the income of the organization or the individual entrepreneur constituted at least 70 percent. At the same time the income is determined according to the procedure, established by Chapter 23, 25 or 26.2 of this Code;
if for the calendar year preceding year in which release is applied the average monthly amount of the payments and other remunerations added by the organization or the individual entrepreneur for benefit of physical persons, determined proceeding from these calculations for insurance premiums there is not lower than the size of average monthly accrued payroll for the calendar year preceding year in which release, in each subject of the Russian Federation to which tax authority calculation for insurance premiums for the calendar year preceding year in which release, by the form economic activity, "Activities for the provision of food and drinks of" the Section I "Determined by class 56 activities of hotels and catering establishments" according to the All-Russian Classifier of Economic Activities is applied is provided is applied. Information on the size of average monthly accrued payroll in the subject of the Russian Federation by the specified type of economic activity is placed the federal executive body authorized in the field of statistics in single interdepartmental information and statistical system, access to which is provided through the Internet. In case of absence for the beginning of tax period of the specified information in single interdepartmental information and statistical system for the calendar year preceding year in which release is applied before the expiration of the specified tax period similar information for the first nine months of the specified calendar year is used. In this case for the purposes of application of release in the specified tax period the greatest of values of the average monthly amount of the payments and other remunerations added by the organization or the individual entrepreneur for benefit of physical persons is considered: for the calendar year preceding year in which release, or for the first nine months of the calendar year preceding year in which release is applied is applied.
For the purpose of application of the paragraph of the eighth this subitem the average monthly amount of the payments and other remunerations added by the organization or the individual entrepreneur for benefit of physical persons for the calendar year preceding year in which release is applied (for the first nine months of the calendar year preceding year in which release is applied), it is determined by division of the average amount of accrued benefits and other remunerations for the specified period on the number of months of the specified period for which payments and remunerations for benefit of physical persons according to employment contracts were charged.
The size of the average amount of accrued benefits and other remunerations is determined by division of the benefits amount and other remunerations according to employment contracts determined proceeding from these calculations for insurance premiums for the calendar year preceding year in which release (for the first nine months of the calendar year preceding year in which release is applied), on indicator of average number of workers is applied.
During creation of the organization (state registration of a person as an individual entrepreneur) the specified organization (individual entrepreneur) has the right to apply the release provided by this subitem in tax periods of calendar year in which the specified organization is created (state registration of a person as an individual entrepreneur is performed), without restrictions provided by this Item;
39) realization by the organization performing tour operator activities, tourist product in the field of internal tourism and (or) entrance tourism;
40) transfer by the international holding companies to the subject of the Russian Federation or to the municipality of results of works and (or) property according to paragraphs the second - the fourth item 4 of Article 284.10 of this Code.
Services of public catering for the purpose of this subitem realization is not recognized:
products of public catering of cookery of the organizations by departments and individual entrepreneurs of retail trade;
products of public catering by the organizations and individual entrepreneurs performing billet and other similar activities, to the organizations and the individual entrepreneurs rendering the services of public catering provided by this subitem, or who are engaged in retail trade.
If other is not provided by this subitem, the organizations and the individual entrepreneurs rendering services of public catering have the right to the release provided by this subitem in case of simultaneous accomplishment of the following conditions:
if for the calendar year preceding year in which release is applied the amount of the income such the organizations or the individual entrepreneur determined according to the procedure, established by Chapter 23, 25 or 26.2 of this Code did not exceed in total two billion rubles;
if for the calendar year preceding year in which release is applied specific weight of the income from rendering of services of public catering in the total amount of the income of such organization or the individual entrepreneur constituted at least 70 percent. At the same time the income is determined according to the procedure, established by Chapter 23, 25 or 26.2 of this Code;
if for the calendar year preceding year in which release is applied the average monthly amount of the payments and other remunerations added by the organization or the individual entrepreneur for benefit of physical persons, determined proceeding from these calculations for insurance premiums there is not lower than the size of average monthly accrued payroll in each subject of the Russian Federation to which tax authorities the specified calculations, for the previous calendar year by the form are represented to economic activity, "Activities for the provision of food and drinks of" the Section I "Determined by class 56 activities of hotels and catering establishments" according to the All-Russian Classifier of Economic Activities. Information on the size of average monthly accrued payroll in the subject of the Russian Federation by the specified type of economic activity is placed the federal executive body authorized in the field of statistics in single interdepartmental information and statistical system, access to which is provided through the Internet. In the absence of the specified information in single interdepartmental information and statistical system for the calendar year preceding year in which release is applied similar information for the first nine months of the specified calendar year is used.
For the purpose of application of the paragraph of the eighth this subitem the average monthly amount of the payments and other remunerations added by the organization or the individual entrepreneur for benefit of physical persons for the calendar year preceding year in which release is applied (for the first nine months of the previous calendar year), it is determined by division of the amount of average payments and other remunerations per every calendar month, entering the specified period on the number of months of the specified period for which the specified payments and remunerations were charged. The size of average payments and other remunerations per every calendar month is determined by division of benefits amount and other remunerations by employment contracts per every calendar month on the number of physical persons by which these payments were charged in the corresponding month.
If the organization is created or state registration of a person as an individual entrepreneur is performed within calendar year, they have the right to the release provided by this subitem since tax period in which the organization is created or state registration of a person as an individual entrepreneur, taking into account the features provided by paragraphs the eleventh and twelfth this subitem is performed.
If the organization is created or state registration of a person as an individual entrepreneur is performed during 2022 or 2023, they have the right to apply the release provided by this subitem in tax periods of the corresponding calendar year in which the organization is created or state registration of a person as an individual entrepreneur, without restrictions provided by this Item is performed.
If the organization is created or state registration of a person as an individual entrepreneur is performed within calendar year since 2024, they have the right to the release provided by this subitem in the tax periods of this calendar year following tax period in which the organization is created or state registration of a person as an individual entrepreneur is performed provided that for the tax period preceding tax period in which release, the average monthly amount of the payments and other remunerations added by the specified organizations or individual entrepreneurs for benefit of physical persons, determined proceeding from these calculations for insurance premiums is not lower than the size of average monthly accrued payroll in each subject of the Russian Federation in which tax authorities are represented the specified calculations is applied for tax period by the form economic activity, "Activities for the provision of food and drinks of" the Section I "Determined by class 56 activities of hotels and catering establishments" according to the All-Russian Classifier of Economic Activities. At the same time the average monthly amount of payments and other remunerations for tax period in which release is applied is determined by division of the amount of average payments and other remunerations per every calendar month, the specified period entering in, on the number of months of the specified tax period for which the specified payments and remunerations were charged. The size of average payments and other remunerations per every calendar month is determined by division of benefits amount and other remunerations by employment contracts per every calendar month on the number of persons by which these payments were charged in the corresponding month.
4. If the taxpayer performs transactions, taxable, and transactions, non-taxable (exempted from the taxation) according to provisions of this Article, the taxpayer shall keep separate account of such transactions.
5. The taxpayer performing transactions on sales of goods (works, services), the stipulated in Item 3 these Articles having the right to refuse release of such transactions from the taxation, having submitted the corresponding application in tax authority in the place of accounting in time no later than the 1st of tax period from which the taxpayer intends to refuse release or to suspend its use.
Such refusal or suspension is possible only concerning all transactions performed by the taxpayer provided by one or several subitems of Item 3 of this Article. It is not allowed that similar transactions were exempted or were not exempted from the taxation depending on the one who is buyer (acquirer) of the corresponding goods (works, services).
The refusal or suspension of release from the taxation of transactions for the term of less than one year is not allowed.
6. The transactions listed in this Article are not subject to the taxation (are exempted from the taxation) in the presence at the taxpayers performing these transactions, the corresponding licenses for activities, licensed in accordance with the legislation of the Russian Federation if other is not provided by this Item.
Transactions on rendering of services, the foreign legal entities and individual entrepreneurs who are project participants according to the Federal Law of June 29, 2015 No. 160-FZ "About the international medical cluster and the modification of separate legal acts of the Russian Federation" specified in the subitem 2 of Item 2 of this Article are not subject to the taxation (are exempted from the taxation) in the presence of the allowing documentation issued in accordance with the established procedure by authorized bodies and the organizations of foreign state - organization member of economic cooperation and development and confirming the right to rendering such services.
7. Release from the taxation according to provisions of this Article is not applied when implementing business activity for the benefit of other person on the basis of agreements of the order, commission agreements or agency agreements if other is not provided by this Code.
8. In case of change of edition of Items 1 - 3 these Articles (cancellation of release from the taxation or reference of taxable transactions to transactions, non-taxable) taxpayers apply that procedure for determination of tax base (or releases from the taxation) which affected shipping date of goods (works, services) regardless of date of their payment.
Import to the territory of the Russian Federation and other territories which are under its jurisdiction is not subject to the taxation (it is exempted from the taxation):
1) the goods (except for excise goods) imported as free aid (assistance) of the Russian Federation, according to the procedure, established by the Government of the Russian Federation according to the Federal Law "About Free Aid (Assistance) of the Russian Federation and Modification and Amendments in Separate Legal Acts of the Russian Federation for Taxes and for Establishment of Privileges on Payments in State Non-budgetary Funds in connection with Implementation of Free Aid (Assistance) of the Russian Federation";
the goods specified in the subitem 1 of Item 2 of article 149 of this Code;
raw materials and components which are intended for production of the goods specified in the paragraph the second this subitem and which analogs are not made in the Russian Federation.
Provisions of the paragraph of third this subitem are applied on condition of submission to customs authorities of the document confirming purpose such the raw materials and components and lack of their analogs which are made in the Russian Federation issued by the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes in the procedure established by the specified federal executive body.
In case of import such raw materials and components from the territory of state member of the Eurasian Economic Union this document is submitted in tax authority;
3) materials for production of immunobiological medicines for diagnosis, prevention and (or) treatment of infectious diseases (according to the list approved by the Government of the Russian Federation);
4) the cultural values acquired by the public or local government offices, the cultural values received as a present by the public and local government offices of culture, the Public and municipal Records Offices and also the cultural values transferred in quality of gift to the organizations carried in accordance with the legislation of the Russian Federation to especially valuable objects of cultural and national heritage of the people of the Russian Federation.
Provisions of this subitem are applied on condition of submission to customs authorities of confirmation of the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of culture, art, cultural heritage (including archaeological heritage), the cinematographies or if acquired, received as a present cultural values are documents of Archive fund of the Russian Federation or other archive documents, confirmations of the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of archiving and clerical work about observance of the conditions established by paragraph one of this subitem;
4. 1) the cultural values which are not specified in subitem 4 of this Article on condition of their reference to those in accordance with the legislation of the Russian Federation about export and import of cultural values.
Provisions of this subitem are applied on condition of the submission to customs authorities of the expert opinion which is drawn up in accordance with the legislation of the Russian Federation about export and import of cultural values, containing conclusion about reference of the researched movable subject to cultural values;
5) all types of the printing editions received by the state and municipal libraries and the museums on the international book-exchange and also the works of cinematography imported by the specialized state organizations for the purpose of implementation of the international non-commercial exchanges;
6) the goods made as a result of economic activity of the Russian organizations on the parcels of land which are the territory of foreign state with the right of land use of the Russian Federation based on the international treaty;
7) processing equipment (including component parts and spare parts to it) which analogs are not made in the Russian Federation, according to the list approved by the Government of the Russian Federation;
8) rough natural diamonds;
9) the goods intended for official use of the foreign diplomatic and equated to them representations and also for private use diplomatic and administrative technicians of these representations, including members of their families living together with them;
10) currencies of the Russian Federation and foreign currency, banknotes which are legal tender currencies (except for intended for collecting), and also securities - shares, bonds, certificates, bills of exchange;
11) the products of sea trade caught and (or) processed by the fishing companies (organizations) of the Russian Federation;
12) the courts which are subject to registration in the Russian international register of courts, and also courts which are subject to registration in the Russian open register of courts by persons which received participant status of the special administrative area according to the Federal Law of August 3, 2018 No. 291-FZ "About special administrative areas in the territories of the Kaliningrad region and Primorsky Krai";
13) goods, except for excisable, according to the list approved by the Government of the Russian Federation moved within international cooperation of the Russian Federation in the field of research and use of space, and also agreements on services in start of spacecrafts;
15) ceased to be valid since January 1, 2010.
16) the unregistered medicines intended for delivery of health care according to vital testimonies of specific patients, and haematopoietic stem cells and marrow for performing unrelated transplantation.
Provisions of this subitem are applied on condition of submission to customs authorities of the corresponding permission issued by the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of health care, drug circulation for medical application.
17) consumable materials for scientific research which analogs are not made in the Russian Federation, according to the list and according to the procedure which affirm the Government of the Russian Federation.
Goods which useful life does not exceed one year and which are intended for implementation of research and scientific and technical activities, and also experimental developments belong to consumable materials for the purpose of this subitem.
18) landing and helicopter ships docks;
19) breeding cattle, breeding pigs, breeding sheep, breeding goats, breeding horses, breeding bird (breeding egg); the seed (sperm) received from breeding bulls, breeding pigs, breeding rams, breeding goats, studhorses; the embryos received from breeding cattle, breeding pigs, breeding sheep, breeding goats, breeding horses according to the list of codes of types of products according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union approved by the Government of the Russian Federation.
Provisions of this subitem are applied on condition of submission to customs authority of the permission issued according to the Federal Law of August 3, 1995 to No. 123-FZ "About breeding livestock production" in form and according to the procedure which affirm federal executive body, authorized to perform functions on development of state policy and normative legal regulation in the field of agro-industrial complex.
20) civil aircrafts on condition of submission to customs authority of the copy of the certificate on state registration of the civil aircraft in the State register of civil aircrafts of the Russian Federation.
In case of non-presentation of the document specified in paragraph one of this subitem, the import of civil aircrafts provided by this subitem is exempted from the taxation in case of submission to customs authority of the obligation of the taxpayer in the form approved by federal executive body, the representative for control and supervision in the field of customs affairs to provide within 90 calendar days from registration date of the customs declaration to customs authority the document specified in paragraph one of this subitem.
If after the term established by the paragraph the second this subitem, the taxpayer who provided the obligation of the taxpayer specified in the paragraph the second this subitem to customs authority did not provide to customs authority the copy of the certificate on state registration of the civil aircraft in the State register of civil aircrafts of the Russian Federation, the tax amount estimated in case of customs declaring of the civil aircraft is paid by this taxpayer no later than the day following behind day of the expiration, established by the paragraph the second this subitem.
In case of exception of data on the civil aircraft of the State register of civil aircrafts of the Russian Federation the tax amount estimated in case of customs declaring of the civil aircraft which exemption when importing the civil aircraft is provided by this subitem is subject to payment by the taxpayer who provided to customs authority the copy of the certificate on state registration of the civil aircraft in the State register of civil aircrafts of the Russian Federation specified in paragraph one of this subitem in day of exception of data from the State register of civil aircrafts of the Russian Federation. Provisions of this paragraph do not extend to exception of data on the civil aircraft of the State register of civil aircrafts of the Russian Federation in the following cases:
write-off of the civil aircraft or its removal from operation in connection with impossibility of use of this vessel to destination (as the vehicle);
realization of the civil aircraft or transition on other legal causes of the property right to it to foreign state, and also the foreign citizen, the stateless person or the foreign organization on condition of export of the civil aircraft out of limits of the territory of the Russian Federation.
For the purpose of control of observance of the requirements established by this subitem for application of exemption of tax when importing civil aircrafts to the territory of the Russian Federation the federal executive body performing functions on rendering the state services and management of state-owned property in the field of air transport (civil aviation), and also state registration of the rights to aircrafts and transactions with them sends with use of single system of interdepartmental electronic interaction to federal executive body, the representative for control and supervision in the field of customs affairs, data on inclusion of data on civil aircrafts in the State register of civil aircrafts of the Russian Federation, and also data on the exception of data on civil aircrafts and on the reasons of exception of these data from the State register of civil aircrafts of the Russian Federation according to the procedure approved by the federal executive body performing functions on rendering the state services and management of state-owned property in the field of air transport (civil aviation), and also state registration of the rights to aircrafts and transactions with them in coordination with federal executive body, the representative for control and supervision in the field of customs affairs;
21) ceased to be valid according to the Federal Law of the Russian Federation of 29.09.2019 No. 324-FZ
22) the aviation engines, spare parts and components intended for construction, repair and (or) upgrade in the territory of the Russian Federation of civil aircrafts (except for the extralight piloted aircrafts weighing design of 115 kilograms and less), and also the printing editions, prototypes and (or) their components necessary for development, creation and (or) testing of civil aircrafts and (or) aviation engines.
Provisions of this subitem are applied on condition of submission to customs authority of the document confirming purpose of the imported goods issued by the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes in form and according to the procedure which are established by the specified federal executive body.
1. In case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction depending on the chosen customs procedure the taxation is made in the following procedure:
1) when placing goods under customs procedure of release for internal consumption the tax is paid in full if other is not provided by subitem 1.1 of this Item;
1. 1) in case of release of goods according to customs procedure of release for internal consumption in case of completion of action of customs procedure of free customs zone in the territory of the Special economic zone in the Kaliningrad region the amounts of the estimated tax by taxpayers are not paid provided that these taxpayers on date of issue of goods according to the specified customs procedure do not apply special tax regimes, do not use the right to release, stipulated in Article the 145th of this Code, and for the tax period preceding date of issue of goods according to the specified customs procedure did not perform transaction on sales of goods, non-taxable according to article 149 of this Code, except for transactions on transfer of the goods provided by the subitem 12 of Item 3 of article 149 of this Code if other payment procedure of tax is not provided by the paragraph third this subitem.
The procedure for the taxation provided by paragraph one of this subitem, the taxpayers having the right to apply which on date of issue of goods according to customs procedure of release for internal consumption in case of completion of action of customs procedure of free customs zone in the territory of the Special economic zone in the Kaliningrad region are the residents included in the unified register of residents of the Special economic zone in the Kaliningrad region or persons whose state registration is performed in the Kaliningrad region and who as of April 1, 2006 performed activities based on the Federal Law of the Russian Federation of January 22, 1996 No. 13-FZ "About the Special economic zone in the Kaliningrad region", the organizations staying on the registry in tax authorities of the Kaliningrad region in the location (to the residence of physical person - the individual entrepreneur).
The tax amounts estimated in case of customs declaring which were not paid according to provisions of paragraph one of this subitem are subject to payment in the budget by the corresponding taxpayers according to the procedure, provided by paragraph one of Item 1 of Article 174 of this Code, following the results of tax period in which 180 calendar days from date of issue of goods according to customs procedure of release for internal consumption in case of completion of action of customs procedure of free customs zone in the territory of the Special economic zone in the Kaliningrad region expire if before the expiration of the specified term these goods were not used by the specified taxpayers for implementation of the transactions recognized by the taxation objects according to this Chapter without application of the tax exemption established by this Chapter. Documents, in particular the copies of agreements to deliver goods confirming use of these goods when implementing of the specified transactions are represented along with the tax declaration in which the corresponding transactions are reflected.
Confirmation of accomplishment of the conditions specified in paragraph one of this subitem is performed by submission to customs authority by tax authorities of the information about the taxpayer, necessary for such confirmation. Data on the amount of the estimated tax which is not paid by the taxpayer based on paragraph one of this subitem and other data necessary for control of correctness of calculation and the tax discharge are represented by customs authority to tax authorities. The structure and procedure for submission of the data specified in this paragraph affirm federal executive body, the representative for control and supervision in the field of taxes and fees, and the federal executive body authorized in the field of customs affairs;
2) when placing goods under customs procedure of reimport by the taxpayer tax amounts from which payment it was exempted, or the amounts which were returned to it in connection with commodity export according to this Code, according to the procedure, the provided customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs are paid.
3) when placing goods under customs procedures of transit, customs warehouse, re-export, duty-free trade, free customs zone, free warehouse, destruction, refusal for benefit of the state and special customs procedure, and also in case of customs declaring of supplies the tax is not paid;
4) when placing goods under customs procedure of conversion on customs area the tax is not paid on condition of export of products of conversion from customs area of the Customs union to certain time;
5) when placing goods under customs procedure of temporary import complete or partial exemption of tax according to the procedure, is applied by the provided customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs;
6) when importing products of conversion of the goods placed under customs procedure of outward processing complete or partial exemption of tax according to the procedure, is applied by the provided customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs;
7) when placing goods under customs procedure of conversion for internal consumption the tax is paid in full.
2. In case of commodity exportation from the territory of the Russian Federation the taxation is made in the following procedure:
1) in case of commodity exportation from the territory of the Russian Federation in customs procedure of export the tax is not paid.
The procedure for the taxation specified in this subitem is applied also when placing goods under customs the procedure of customs warehouse for the purpose of the subsequent export of these goods according to customs procedure of export, and also when placing goods under customs the procedure of free customs zone;
2) in case of commodity exportation in customs procedure of re-export the tax is not paid for limits of the territory of the Russian Federation and other territories which are under its jurisdiction, and paid when importing to the territory of the Russian Federation and other territories which are under its jurisdiction, tax amounts return to the taxpayer according to the procedure, the provided customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs;
3) when exporting from the territory of the Russian Federation of supplies, and also goods for the purpose of completion of special customs procedure the tax is not paid;
4) in case of commodity exportation from the territory of the Russian Federation and other territories which are under its jurisdiction according to others in comparison with specified in subitems 1 - 3 presents of Item customs procedures remission of tax and (or) return of paid amounts of tax is not made if other is not provided by the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs.
3. When moving by physical persons of the goods intended for personal, the family, house and other not connected with implementation of business activity needs, the payment procedure of the tax which is subject to payment in connection with movement of goods through customs border of the Customs union is determined by the customs legislation of the Customs union.
4. In case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction from the territories of state members of the Eurasian Economic Union based on agreements of the order, commission agreements, agency agreements the obligation on calculation and the tax discharge is assigned to the organization (individual entrepreneur) - the attorney, the broker, the agent. In this case the tax discharge is made no later than the 20th following after month of acceptance on accounting by the attorney, broker, agent of the imported goods.
Provisions of paragraph one of this Item are not applied to the organizations (individual entrepreneurs) - attorneys, brokers, agents who are recognized tax agents according to Item 1 of Article 174.3 of this Code, and also attorneys, brokers, agents with whom the agreements providing sales of goods of the principal, consignor, principal to the organizations or individual entrepreneurs are signed.
Voided
1. The tax base in case of sales of goods (works, services) is determined by the taxpayer according to this Chapter depending on features of realization of the goods (works, services) made by it or acquired on the party.
By transfer of goods (performance of works, rendering services) for own needs recognized by the taxation object according to article 146 of this Code, the tax base is determined by the taxpayer according to this Chapter.
In case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction, the tax base is determined by the taxpayer according to this head and the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs.
In case of application by taxpayers in case of realization (transfer, accomplishment, rendering for own needs) goods (works, services) of the different tax rates the tax base is determined separately by each type of goods (works, services) assessed at the different rates. In case of application of identical rates of tax the tax base is determined totally by all transaction types, assessed at this rate.
By transfer of property rights the tax base is determined taking into account the features established by this Chapter.
2. In case of determination of tax base the proceeds from sales of goods (works, services), transfers of property rights are determined proceeding from all income of the taxpayer connected with calculations for payment of the specified goods (works, services) of property rights acquired by it in cash and (or) natural forms including payment by securities.
The income specified in this Item is considered in case of possibility of their assessment and in that measure at what they can be estimated.
3. In case of determination of tax base revenue (expenses) of the taxpayer in foreign currency is converted into rubles at the Central Bank rate of the Russian Federation respectively for the date corresponding to the moment of determination of tax base in case of realization (transfer) of goods (works, services), property rights, stipulated in Clause the 167th of this Code or for date of the actual implementation of expenses. At the same time the tax base in case of sales of goods (works, services), stipulated in Item 1 Articles 164 of this Code, in case of calculations for such foreign currency transactions is determined in rubles by the Central Bank rate of the Russian Federation on shipping date (transfers) of goods (performance of works, rendering services).
4. If in case of sales of goods (works, services), property rights under agreements which obligation about payment is provided in rubles in the amount equivalent to certain amount in foreign currency, or conventional monetary units the moment of determination of tax base is day of shipment (transfer) of goods (works, services), property rights, in case of determination of tax base the foreign currency or conventional monetary units are converted into rubles at the Central Bank rate of the Russian Federation on shipping date (transfers) of goods (performance of works, rendering services), transfers of property rights. In case of the subsequent payment of goods (works, services), property rights the tax base is not adjusted. The differences in tax amount arising at the taxpayer seller in case of the subsequent payment of goods (works, services), property rights are considered as a part of non-operating incomes according to article 250 of this Code or as a part of non-operating expenses according to article 265 of this Code.
1. The tax base in case of realization by the taxpayer of goods (works, services) if other is not provided by this Article, is determined as the cost of these goods (works, services) estimated proceeding from the prices determined according to Article 105.3 of this Code taking into account excises (for excise goods) and without inclusion of tax amount.
In case of receipt by the taxpayer of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services) the tax base is determined proceeding from the amount of the received payment taking into account tax amount.
In case of receipt by the taxpayer of payment, partial payment in connection with release by such taxpayer of the digital right including at the same time digital financial asset and the utilitarian digital right, these amounts for the purpose of of this Code are equated to receipt by the taxpayer of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), the forthcoming transfer of property rights, the transfer right to claim (accomplishment, rendering) of which is certified by this digital right.
The tax base does not join the payment, partial payment received by the taxpayer on account of the forthcoming transfer of digital financial assets and also the payment, partial payment received by the taxpayer on account of the forthcoming deliveries of goods (performance of works, rendering services):
which duration of production cycle of production constitutes over six months, in case of determination by the taxpayer of tax base in process of shipment (transfer) of such goods (performance of works, rendering services) according to provisions of Item 13 of article 167 of this Code;
which are assessed on the tax rate of 0 percent according to Item 1 of Article 164 of this Code;
which are not subject to the taxation (are exempted from the taxation).
The tax base in case of shipment (transfer) of goods (performance of works, rendering services) on account of earlier received payment, the partial payment included earlier in tax base is determined by the taxpayer according to the procedure, established by paragraph one of this Item if other is not stipulated in Item 6.1 these Articles.
In case of receipt by the taxpayer of payment, partial payment on account of the forthcoming transfer of property rights, including the digital right including at the same time digital financial asset and the utilitarian digital right in the cases provided by the paragraph the second Item 1 and Items 2 - the 4 and 6 articles 155 of this Code, the tax base is determined as difference between payment amount, partial payment, the property rights, including the digital right including at the same time digital financial asset and the utilitarian digital right got by the taxpayer on account of the forthcoming transfer, and expense amount on acquisition of right of the specified right (the size of monetary claim, including future requirement), the payment determined proceeding from share, partial payment in the cost at which property rights, including the specified digital right are transferred.
2. In case of sales of goods (works, services) in goods exchange (barter) transactions, sales of goods (works, services) on a grant basis, transfer of property regarding pledge to the pawnbroker in case of non-execution of the obligation provided with pledge, transfer of goods (results of the performed works, rendering services) in case of compensation in natural form the tax base is determined as the cost of the specified goods (works, services) estimated proceeding from the prices determined according to the procedure, similar stipulated in Article 105.3 of this Code taking into account excises (for excise goods) and without inclusion of tax in them.
In case of sales of goods (works, services) taking into account the subsidies provided by budgets of budget system of the Russian Federation in connection with use of the state regulated prices by the taxpayer or taking into account privileges (including discounts for the price of the goods (works, services) excluding tax) provided to certain consumers according to the legislation, the tax base is determined as the cost of the realized goods (works, services) estimated proceeding from the actual prices of their realization.
The amounts of the subsidies provided by budgets of budget system of the Russian Federation in connection with use by the taxpayer of the state regulated prices, or privileges (including discounts for the price of the goods (works, services) excluding tax) provided to certain consumers according to the legislation in case of determination of tax base are not considered.
2.1. Payment (provision) by the seller of goods (works, services) to their buyer of award (incentive payment) for accomplishment by the buyer of certain terms of the contract of delivery of goods (performance of works, rendering services), including acquisition of certain amount of goods (works, services), does not reduce for the purposes of calculation of tax base by the seller of goods (works, services) (and the applied tax deductions their buyer) the cost of shipped goods (the performed works, the rendered services), except as specified, when reduction of cost of shipped goods (the performed works, the rendered services) on the amount of the paid (provided) award (incentive payment) is provided by the specified agreement.
3. In case of realization of the property which is subject to accounting at cost taking into account the paid tax, the tax base is determined as difference between the price of implementable property determined taking into account provisions of Article 105.3 of this Code, including tax, of excises (for excise goods), and the cost of implementable property (residual cost taking into account revaluations).
4. In case of realization of agricultural products and products of its conversion which was purchased from the physical persons (who are not taxpayers) (except for excise goods) the tax base is determined by the list approved by the Government of the Russian Federation as difference between the price determined according to Article 105.3 of this Code, including tax and at the price of acquisition of the specified products.
5. The tax base in case of rendering of services from raw materials supplied by the customer (materials) is determined by production of goods as the cost of their processing, conversion or other transformation taking into account excises (for excise goods) and without inclusion of tax in it.
5.1. In case of realization acquired at the physical persons (who are not taxpayers) for resale of separate types of electronic, household appliances by the list approved by the Government of the Russian Federation, cars and motorcycles tax base it is determined as difference between the sales price determined according to Article 105.3 of this Code, including tax and at the price of acquisition of the specified equipment, and cars. In case of realization of the cars and motorcycles acquired at the physical persons (who are not taxpayers) for resale, provisions of this Item are applied if such physical persons are owners of the specified vehicles and on them the specified vehicles were registered in accordance with the legislation of the Russian Federation.
5.2. In case of realization of the cars and motorcycles acquired by the taxpayer for resale, the tax base is determined as difference between the sales price determined according to Article 105.3 of this Code, including tax and at the price of acquisition of the corresponding vehicle including tax in case of simultaneous observance of the following conditions:
1) for date of acquisition by the taxpayer of the car and (or) the motorcycle their seller applies general regime of the taxation;
2) the last owner of the car or the motorcycle on whom the vehicle realized by the taxpayer was registered in accordance with the legislation of the Russian Federation was the physical person;
3) in case of acquisition of the car and (or) the motorcycle by the taxpayer it is received from the seller the invoice with the tax amount determined according to this Item or Item 5.1 of this Article.
Provisions of this Item are not applied to the transactions of the taxpayer specified in Item 5.1 of this Article on realization of cars and motorcycles.
6. In case of sales of goods (works, services) in forward transactions (the transactions assuming delivery of goods (performance of works, rendering services) after the term established by the agreement (contract) at the price specified directly in this agreement or the contract), financial instruments of the forward transactions which are not traded on the organized market, the tax base is determined as the cost of these goods (works, services), the cost of basic asset (for the derivative financial instruments which are not traded on the organized market) specified directly in the agreement (contract), but is not lower than their cost estimated proceeding from the prices determined according to the procedure, similar stipulated in Article 105.3 of this Code, operating for the date corresponding to the moment of determination of tax base, stipulated in Clause the 167th of this Code taking into account excises (for excise goods) and without inclusion of tax in them.
In case of realization of basic asset of the derivative financial instruments which are traded on the organized market and assuming delivery of basic asset (except for realization of basic asset of option agreements (contracts), the tax base is determined as the cost at which the realization of basic asset shall be enabled and which is determined in accordance with the terms of the approved exchange of the specification of the derivative financial instrument. Determination of tax base in case of realization of such basic asset is performed for the date corresponding to the moment of determination of tax base, stipulated in Clause the 167th of this Code taking into account excises (for excise goods) and without inclusion of tax in them.
In case of realization of basic asset of the option agreements (contracts) which are traded on the organized market and assuming delivery of basic asset, the tax base is determined as the cost at which the realization of basic asset shall be enabled and which is determined in accordance with the terms of the approved exchange of the specification of the derivative financial instrument, but is not lower than the cost estimated proceeding from the prices determined according to the procedure, the stipulated in Article 105.3 of this Code acting for the date corresponding to the moment of determination of tax base, stipulated in Clause the 167th of this Code taking into account excises (for excise goods) and without inclusion of tax in them.
For the purpose of this Chapter the specification of the derivative financial instrument is understood as the document of the exchange determining conditions of the financial instrument of forward transaction.
6.1. The tax base in case of shipment (transfer) of goods (works, services), transfer of property rights which transactions on realization are subject to the taxation on account of the redemption of the digital right including at the same time digital financial asset and the utilitarian digital right is determined as the cost of the specified digital right estimated proceeding from the price of the digital right established by the decision on release of the specified digital right without tax amount, but is not lower than the cost of such goods (works, services), property rights estimated proceeding from the prices determined according to the procedure, stipulated in Article 105.3 of this Code, and operating as of date of issue of the specified digital right taking into account excises (for excise goods) and without inclusion of tax amount.
In case of shipment (transfer) of goods which transactions on realization are subject to the taxation on the tax rate stipulated in Item 3 Articles 164 of this Code, in payment for, partial payment, received by the taxpayer in connection with release of the digital right including at the same time digital financial asset and the utilitarian digital right if in case of data acquisition of payment, partial payment by the taxpayer the tax rate, stipulated in Item 1 Articles 164 of this Code was applied tax base are determined as the cost of the specified digital right estimated proceeding from the price of the digital right established by the decision on release of the specified digital right, but is not lower than the cost of these goods estimated proceeding from the prices determined according to the procedure, stipulated in Article 105.3 of this Code and operating as of date of issue of the specified digital right.
7. In case of sales of goods in the multireusable tare having pledge prices, pledge prices of this container do not join in tax base if the specified container is subject to return to the seller.
8. Depending on features of sales of goods (works, services) the tax base is determined according to Articles 155 - 162 these Chapters.
9. Ceased to be valid
10. Change towards value addition (excluding tax) of shipped goods (the performed works, the rendered services), the transferred property rights, including because of increase in the price (rate) and (or) increase in quantity (amount) in shipped goods (the performed works, the rendered services), the transferred property rights, is considered in case of determination by the taxpayer (tax agent) of tax base for tax period in which the documents which are the basis for drawing of corrective invoices according to Item 10 of Article 172 of this Code were constituted.
Change towards value addition (including tax) of the shipped goods specified in paragraph one of Item 8 of Article of 161 of this Code including in case of increase in the price and (or) increase in quantity (amount) in shipped goods, is considered by the tax agent specified in Item 8 of Article of 161 of this Code in case of determination of tax base for tax period in which the documents which are the basis for creation of corrective invoices according to Item 10 of Article 172 of this Code were constituted.
11. In case of realization of the material values acquired by responsible keepers and borrowers of material values of the state material reserve in case of release of material values from the state material reserve in connection with their refreshening, replacement and according to the procedure of borrowing according to the Federal Law of December 29, 1994 No. 79-FZ "About the state material reserve" the tax base is determined as positive difference between the price of implementable material values determined according to Article 105.3 of this Code, including tax and at the price of acquisition of the specified material values.
1. In case of concession of the monetary claim following from the agreement of sales of goods (works, services) which transactions on realization are subject to the taxation (are not exempted from the taxation according to article 149 of this Code), or upon transition of the specified requirement to other person based on the law the tax base is determined by transactions of realization of the specified goods (works, services) according to the procedure, stipulated in Article 154 of this Code if other is not provided by this Item.
The tax base in case of concession the initial creditor of the monetary claim following from the agreement of sales of goods (works, services), or upon transition of the specified requirement to other person based on the law is determined as the amount of the exceeding of income amount acquired by the initial creditor in case of concession of right to claim over the size of monetary claim by which rights are yielded.
2. The tax base in case of concession is determined by the new creditor who received the monetary claim following from the agreement of sales of goods (works, services) as the amount of the exceeding of income amounts received by the new creditor in case of the subsequent concession of the requirement or in case of the termination of the corresponding obligation, over expense amount on acquisition of the specified requirement.
3. By transfer of property rights by taxpayers, including participants of shared-equity construction, on apartment houses or premises, shares in apartment houses or premises, garages or parking places the tax base is determined as difference between the cost at which property rights, including tax and expenses on acquisition of rights of the specified rights are transferred.
4. In case of acquisition of monetary claim at the third parties the tax base is determined as the amount of exceeding of the amount of income gained from the debtor and (or) in case of the subsequent concession over expense amount on acquisition of the specified requirement.
5. In case of assignment of rights, connected with right to contract, and leasehold interests the tax base is determined according to the procedure, stipulated in Article 154 of this Code.
6. In case of realization of the digital right including at the same time digital financial asset and the utilitarian digital right, the tax base is determined as difference between sales price of the specified digital right taking into account tax amount and at the price of acquisition of right of the specified digital right taking into account tax amount.
1. Taxpayers when implementing business activity for the benefit of other person on the basis of agreements of the order, commission agreements or agency agreements determine tax base as the income amount received by them in the form of remunerations (any other income) in case of execution of any of the specified agreements.
In similar procedure the tax base in case of realization by the pawnbroker in the procedure for subject of the unclaimed pledge belonging to the pledger established by the legislation of the Russian Federation is determined.
2. On transactions on rendering of services, rendered on the basis of agreements of the order, commission agreements or agency agreements and connected with sales of goods (works, services), non-taxable (exempted from the taxation) according to article 149 of this Code, release from the taxation, except for intermediary services in sales of goods (works, services) specified in Item 1, subitems 1 and 8 of Item 2 and the subitem 6 of Item 3 of article 149 of this Code does not extend.
1. When implementing transportations (except for suburban transportations according to the paragraph third the subitem 7 of Item 2 of article 149 of this Code) passengers, baggage, loads, cargo baggage or mail railway, road, air, sea or river transport the tax base is determined as the freight charge (without inclusion of tax in it). When implementing airborne transportations limits of the territory of the Russian Federation are determined by initial and final Items of flight.
2. In case of implementation of travel documents on reduced rates the tax base is estimated proceeding from these reduced rates.
3. Provisions of this Article are applied taking into account provisions of Item 1 of Article 164 of this Code and do not extend to the transportations specified in the subitem 7 of Item 2 of article 149 of this Code and also to the transportations provided by international treaties (agreements).
4. In case of return prior to the beginning of trip to buyers of money for unused travel documents the amount which is subject to return joins all tax amount. In case of return by passengers of travel documents along the line in connection with break of journey the amount which is subject to return joins tax amount in the amount of, corresponding to distance which passengers needed to proceed. In this case in case of determination of tax base the amounts which are actually returned to passengers are not considered.
5. In case of rendering of services of international telecommunication are not considered in case of determination of tax base of the amount, the bonds received by the organizations from realization of the specified services to foreign buyers.
1. The tax base in case of realization of the company in general as property complex is determined separately by each of asset types of the company.
2. If the price at which the company is sold below book value of the realized property for the purposes of the taxation is applied the correction coefficient calculated as the attitude of sales price of the company towards book value of the specified property.
If the price at which the company is sold above book value of the realized property for the purposes of the taxation is applied the correction coefficient expected as the relation of the sales price of the company reduced by book value of receivables (and the cost of securities if the decision on their revaluation is not made), to the book value of the realized property reduced by book value of receivables (and on the cost of securities if the decision on their revaluation is not made). In this case the correction coefficient (and costs of securities) is not applied to receivables amount.
3. For the purposes of the taxation the price of each type of property is agreed its book value equal to the work on correction coefficient.
4. The seller of the company constitutes summary the invoice with indication of in the column "Only Including VAT" of the price according to which the company is sold. At the same time in the summary invoice fixed assets, intangible assets, other types of property of production and non-productive appointment, receivables amount, cost of securities and other line items of balance sheet assets are allocated in independent line items. The inventory report is attached to the summary invoice.
In the summary invoice the price of each type of property is agreed its book value equal to the work on correction coefficient.
By each type of property which realization is assessed with tax in the columns "VAT Rate" and "VAT amount" are specified respectively the settlement tax rate in the amount of 16,67 of percent and the tax amount determined as the percentage share of tax base corresponding to the settlement tax rate in the amount of percent 16,67.
1. By transfer by the taxpayer of goods (performance of works, rendering services) for own needs, expenses on which are not accepted to deduction (including through the depreciation charges), in case of calculation of the income tax of the organizations, the tax base is determined as the cost of these goods (works, services) estimated proceeding from sales prices identical (and in case of their absence - homogeneous) goods (similar works, services) operating in the previous tax period, and in case of their absence - proceeding from market prices taking into account excises (for excise goods) and without inclusion of tax in them.
2. In case of accomplishment of installation and construction works for own consumption the tax base is determined as the cost of the performed works estimated proceeding from all actual expenses of the taxpayer on their accomplishment, including expenses of the reorganized (reorganized) organization.
1. In case of commodity importation (except for the goods specified in Items 2 and 4 of this Article and taking into account Articles 150 and 151 of this Code) on the territory of the Russian Federation and other territories which are under its jurisdiction, the tax base is determined as the amount:
1) customs value of these goods;
2) to the subject customs duty payment;
3) the excises which are subject to payment (on excise goods).
2. When importing to the territory of the Russian Federation and other territories which are under its jurisdiction, products of conversion of the goods which are earlier exported from it for outward processing according to customs procedure of outward processing, the tax base is determined as the cost of such conversion.
3. The tax base is determined separately by each group of goods of one name, type and the brand imported on the territory of the Russian Federation and other territories which are under its jurisdiction.
If as a part of one batch of the goods imported on customs area of the Russian Federation there are both excise goods, and not excise goods, the tax base is determined separately concerning each group of the specified goods. The tax base is determined in similar procedure if as a part of batch of the goods imported on customs area of the Russian Federation there are products of conversion of the goods which are earlier exported from the territory of the Russian Federation according to customs procedure of outward processing.
5. The tax base when importing the Russian goods placed under customs procedure of free customs zone to other part of the territory of the Russian Federation and other territories which are under its jurisdiction or by their transfer in the territory of the special economic zone to persons which are not residents of such zone is determined according to Item 1 of this Article taking into account the features provided by the customs legislation of the Customs union and the legislation of the Russian Federation on customs affairs.
1. In case of sales of goods (works, services) which place of realization is the territory of the Russian Federation the tax base is determined by tax agents in case of realization of these goods (works, services) by taxpayers - foreign persons:
not staying on the registry in tax authorities or staying on the registry in tax authorities only in connection with finding in the territory of the Russian Federation of the real estate and (or) vehicles belonging to them or in connection with opening of the bank account;
staying on the registry in tax authorities in the location of their separate divisions in the territory of the Russian Federation (except for implementation of realization of the goods (works, services) specified in paragraph one of this Item through the separate division of the foreign organization located in the territory of the Russian Federation).
The tax base is determined by tax agents separately when making each transaction by sales of goods (works, services) in the territory of the Russian Federation taking into account this Chapter as income amount from realization of these goods (works, services) including tax.
2. For the purposes of Item 1 of this Article tax agents the organizations and the individual entrepreneurs acquiring in the territory of the Russian Federation goods (works, services) at the foreign persons specified in Item 1 of this Article are recognized if other is not stipulated in Item 5.2 these Articles and Items 3 and 10.1 of Article 174.2 of this Code. Tax agents shall estimate, hold at the taxpayer and pay to the budget the corresponding tax amount regardless of whether they fulfill the duties of the taxpayer connected with calculation and the tax discharge and other obligations established by this Chapter.
3. By provision in the territory of the Russian Federation by state governing bodies, local government bodies, bodies of the public power of the federal territory Sirius in lease of federal property, property of subjects of the Russian Federation and municipal property, the property which is in property of the federal territory Sirius, the tax base is determined as the rent amount including tax. At the same time the tax base is determined by the tax agent separately by each leased object of property. In this case tax agents lessees of the specified property, except for the physical persons who are not individual entrepreneurs are recognized. Specified persons shall estimate, hold from the income paid to the lessor and pay the corresponding tax amount to the budget.
By provision in the territory of the Russian Federation by state governing bodies, local government bodies, bodies of the public power of the federal territory Sirius of the right of limited use of the parcel of land (servitude) concerning the parcels of land which are in federal property, property of subjects of the Russian Federation and municipal property, the parcels of land which are in property of the federal territory Sirius, the tax base is determined as payment amount, listed for the established servitude including tax. At the same time the tax base is determined by the tax agent separately by each parcel of land concerning which the servitude is established.
In the case specified in the paragraph the second this Item, tax agents the organizations and individual entrepreneurs for the benefit of whom the servitude is established are recognized. The specified tax agents shall estimate, hold and transfer into the budget the corresponding tax amount regardless of whether they fulfill the duties of the taxpayer connected with calculation and the tax discharge and other obligations established by this Chapter.
In case of realization (transfer) in the territory of the Russian Federation of the state-owned property which is not assigned to the state companies and organizations, constituting the state treasury of the Russian Federation, treasury of the republic within the Russian Federation, treasury of edge, area, federal city, autonomous region, autonomous area, and also the municipal property which is not assigned to the municipal companies and organizations, constituting municipal treasury of the respective residential, rural location or other municipality, the state-owned and municipal property which is not assigned to the state and municipal companies and organizations, constituting treasury of the federal territory Sirius, the tax base is determined as income amount from realization (transfer) of this property including tax. At the same time the tax base is determined separately when making each transaction by realization (transfer) of the specified property. In this case tax agents buyers (receivers) of the specified property, except for the physical persons who are not individual entrepreneurs are recognized. Specified persons shall estimate in calculation method, hold from the paid income and pay the corresponding tax amount to the budget.
4. In case of realization in the territory of the Russian Federation of condemned property, property, implementable by a court decision (except for the realization provided by the subitem 15 of Item 2 of article 146 of this Code), ownerless values, treasures and the bought-up values, and also values which passed on inheritance right to the state, the tax base is determined proceeding from the price of implementable property (values) determined taking into account provisions of Article 105.3 of this Code, taking into account excises (for excise goods). In this case tax agents bodies, the organizations or individual entrepreneurs, representatives are recognized to enable the realization of the specified property.
4.1. Ceased to be valid according to the Federal Law of the Russian Federation of 24.11.2014 No. 366-FZ
5. In case of sales of goods, transfer of property rights, performance of works, rendering services in the territory of the Russian Federation by the foreign persons specified in Item 1 of this Article, tax agents the organizations and the individual entrepreneurs performing business activity with participation in calculations on the basis of contracts of the order, commission agreements or agency agreements with the specified foreign persons are also recognized if other is not stipulated in Item the 10th Article 174.2 of this Code. 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 excise goods) and without inclusion of tax amount in them.
5.1. When implementing by the Russian carriers on rail transport in the territory of the Russian Federation, tax agents the Russian carriers on rail transport are recognized to business activity for the benefit of other person on the basis of the agreements of the order, commission agreements or agency agreements providing rendering services in provision of railway rolling stock and (or) containers (except as specified, 164 of this Code provided by subitems 2.1 and 2.7 of Item 1 of Article). In this case the tax base is determined by the tax agent as the cost of the specified services without inclusion of tax amount in it.
5.2. In case of sales of goods, performance of works, rendering services in the territory of the Russian Federation by the foreign persons specified in Item 1 of this Article on account of the redemption of the digital rights issued by them including at the same time digital financial assets and the utilitarian digital rights, tax agents operators of information systems in which the specified digital rights are issued are recognized.
In this case the tax base is determined by the tax agent as payment amount, listed by the tax agent to the foreign person in connection with release of the digital rights including at the same time digital financial assets and the utilitarian digital rights, including tax.
The specified tax agents shall estimate, hold and transfer into the budget the corresponding tax amount regardless of whether they fulfill the duties of the taxpayer connected with calculation and the tax discharge and other obligations established by this Chapter.
5.3. In case of realization by physical persons or banks of the digital rights including at the same time digital financial assets and the utilitarian digital rights, to the organizations (except for banks) if the specified digital rights certify the right to the goods provided by subitem 6.2 of Item 1 of Article 164 of this Code, and in case of receipt of payment, partial payment in connection with release of the specified digital rights by the taxpayer who issued the specified digital rights the tax rate, stipulated in Item 1 Articles 164 of this Code, such payment amounts was applied, partial payment join in tax base of the tax agent.
For the purposes of this Item tax agents the organizations (except for banks) acquiring the digital rights specified in paragraph one of this Item at physical persons or banks are recognized.
Tax agents shall estimate tax amount on the tax rate, stipulated in Item 3 Articles 164 of this Code and pay it to the budget regardless of whether they fulfill the duties of the taxpayer connected with calculation and the tax discharge and other obligations established by this Chapter.
Execution by the tax agent of obligation on calculation of tax according to this Item does not exempt the taxpayer who issued the digital rights specified in paragraph one of this Item from obligation to estimate tax in case of shipment (transfer) of goods to the organizations on account of the redemption of the digital rights including at the same time digital financial assets and the utilitarian digital rights if the specified digital rights certify the right to the goods provided by subitem 6.2 of Item 1 of Article 164 of this Code.
6. In case of realization of the vessel (the civil aircraft) in the territory of the Russian Federation if within 90 calendar days from the date of transfer of this vessel (the civil aircraft) by the taxpayer to the buyer (customer) state registration of the vessel in the Russian international register of courts (the civil aircraft in the State register of civil aircrafts of the Russian Federation) is not performed, the tax base is determined by the tax agent as the cost at which this vessel (the civil aircraft) to it was realized or as the cost of the realized works (services) in construction of this vessel (the civil aircraft).
Tax agent is person in whose property there is vessel (the civil aircraft) after 90 calendar days from the date of transfer of the vessel (the civil aircraft) by the taxpayer to the buyer (customer).
The tax agent shall estimate on the tax rate, stipulated in Item 3 Articles 164 of this Code, the corresponding tax amount and transfer it into the budget.
For the purpose of control of correctness of calculation and the tax discharge the federal executive body performing functions on rendering the state services and management of state-owned property in the field of air transport (civil aviation), and also state registration of the rights to aircrafts and transactions with them monthly no later than the 10th following month under report sends to federal executive body, the representative for control and supervision in the field of taxes and fees, data on inclusion of data on civil aircrafts in the State register of civil aircrafts of the Russian Federation, and also data on exception of data on civil aircrafts from the State register of civil aircrafts of the Russian Federation and on the reasons of exception of these data. The structure and procedure for the direction of such data affirm the federal executive body performing functions on rendering the state services and management of state-owned property in the field of air transport (civil aviation), and also state registration of the rights to aircrafts and transactions with them in coordination with federal executive body, the representative for control and supervision in the field of taxes and fees.
6.1. In case of transfer in the territory of the Russian Federation if within 90 calendar days from the date of transfer according to the lease agreement (leasing) of the civil aircraft state registration of the civil aircraft in the State register of civil aircrafts of the Russian Federation is not performed, the tax base on services in transfer of civil aircrafts is determined by the lease agreement (leasing) of the civil aircraft by the tax agent as the cost of these services in the lease agreement (leasing).
For the purposes of application of this Item by the tax agent the lessee (leasing recipient) who received from the lessor (lessor) the civil aircraft according to the lease agreement (leasing) after 90 calendar days from the date of transfer of the civil aircraft is.
The tax agent shall estimate on the tax rate, stipulated in Item 3 Articles 164 of this Code, the corresponding tax amount and transfer it into the budget.
Provisions of this Item do not extend to the legal relationship provided by subitem 20 of article 150 of this Code.
6.2. In case of exception of data on the civil aircraft realized in the territory of the Russian Federation of the State register of civil aircrafts of the Russian Federation the tax base is determined by the tax agent as the cost of the civil aircraft at which it was realized or as the cost of works (services) in construction of this civil aircraft.
For the purposes of application of this Item by the tax agent person in whose property there is civil aircraft for date of exception of the State register of civil aircrafts of the Russian Federation is.
The tax agent shall estimate on the tax rate, stipulated in Item 3 Articles 164 of this Code, the corresponding tax amount and transfer it into the budget.
Provisions of this Item do not extend to the following cases of exception of data on the civil aircraft from the State register of civil aircrafts of the Russian Federation:
write-off of the civil aircraft or its removal from operation in connection with impossibility of use of this vessel to destination (as the vehicle);
realization of the civil aircraft or transition on other legal causes of the property right to it to foreign state, and also the foreign citizen, the stateless person or the foreign organization on condition of export of the civil aircraft out of limits of the territory of the Russian Federation.
7. Ceased to be valid according to the Federal Law of the Russian Federation of 23.07.2013 No. 216-FZ
8. In case of realization in the territory of the Russian Federation by taxpayers (except for the taxpayers exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge) crude skins of animals, scrap and waste of ferrous and non-ferrous metals, aluminum secondary and its alloys, and also waste paper the tax base is determined proceeding from the cost of implementable goods determined according to Article 105.3 of this Code, including tax.
For the purpose of of this Code:
crude skins of animals the raw (unmanufactured) skins removed from carcasses of animals, pair or preserved for the purpose of prevention of their spoil and decomposition (mokrosoleny or dried), but not subjected to any further processing are recognized;
aluminum secondary and its alloys are recognized aluminum secondary and its alloys classified according to the All-Russian Product Classifier by types of economic activity;
waste paper paper and cardboard production wastes and consumption, the defective and obsolete paper, cardboard, typographical products, official papers, including documents with the expired storage duration are recognized.
The tax base specified in paragraph one of this Item is determined by tax agents if other is not established by this Item. Tax agents buyers (receivers) of the goods specified in paragraph one of this Item, except for physical persons, not being individual entrepreneurs are recognized. The specified tax agents shall estimate in calculation method and pay to the budget the corresponding tax amount regardless of that, they fulfill the duties of the taxpayer connected with calculation and the tax discharge and other obligations established by this Chapter or not.
In case of sales of goods, specified in paragraph one of this Item, the taxpayers sellers exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge, and persons who are not taxpayers in the agreement, source accounting document make the corresponding entry or put down the mark "Without Tax (VAT)".
In case of factual determination of doubtful putting down by the taxpayer - the seller of the goods specified in paragraph one of this Item in the agreement, source accounting document of the mark "Without Tax (VAT)" the obligation on calculation and the tax discharge is assigned to such taxpayer - the seller of goods.
The taxpayers sellers exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge, and persons who are not taxpayers when losing the right to release from fulfillment of duties of the taxpayer or on application of special tax regimes according to Chapters 26. 1, 26.2, 26.5 of this Code are estimated and pay tax on transactions of sales of goods, specified in paragraph one of this Item, since the period in which specified persons switched over to general regime of the taxation, about day of approach of the circumstances which are the basis for loss of the right to release from fulfillment of duties of the taxpayer or on application of the corresponding special tax regimes.
1. The tax base determined according to Articles 153 - the 158th of this Code, increases by the amounts:
1) ceased to be valid since January 1, 2006.
2) received for the realized goods (works, services) in the form of financial aid, on replenishment of Special Purpose Funds, on account of increase in the income or differently the realized goods (works, services) connected with payment;
3) received in the form of percent (discount) on received in payment for the realized goods (works, services) to bonds and bills, the percent on commodity loan in the part exceeding interest rate calculated according to the refunding rates of the Central bank of the Russian Federation operating in the periods for which calculation of percent is made;
4) the received insurance payments for insurance contracts of risk of non-execution of contractual commitments by the insurer creditor's partner if the insured contractual commitments provide delivery by the insurer applying provisions of Item 5 of article 170 of this Code, goods (works, services) which realization is recognized the taxation object according to article 146 of this Code, except for to sales of goods (works, services) specified in Item 1 of Article 164 of this Code.
5) it is excluded
2. Provisions of Item 1 of this Article are not applied to transactions on sales of goods (works, services) which are not subject to the taxation (are exempted from the taxation), and also to goods (works, services) which place of realization according to Articles 147 and 148 of this Code is not the territory of the Russian Federation.
3. Do not join in tax base:
1) the money received by the management companies, condominiums, building, housing or other specialized consumer cooperatives created for the purpose of requirements satisfaction of citizens in housing and which are responsible for servicing of intra house engineering systems with which use utilities, on forming of reserve on carrying out routine maintenance and overhaul repairs of common property in apartment houses, including on forming of funds of capital repairs of common property in apartment houses are provided;
2) the money received by specialized non-profit organizations which perform the activities aimed at providing carrying out capital repairs of common property in apartment houses and is created according to the Housing code of the Russian Federation, on forming of funds of capital repairs of common property in apartment houses.
1. By reorganization of the organization in the form of allocation at the reorganized (reorganized) organization the tax amounts estimated and paid by it from the amounts of advance or other payments on account of the forthcoming deliveries of the goods (performance of works, rendering services) realized in the territory of the Russian Federation in case of transfer of debt by reorganization on the legal successor (legal successors) according to the obligations connected with sales of goods (works, services) or transfer of property rights are deductible.
Deductions of the tax amounts specified in this Item are made in full after transfer of debt into the legal successor (legal successors) according to the obligations connected with sales of goods (works, services) or transfer of property rights.
2. By reorganization of the organization in the form of allocation the tax base of the legal successor (legal successors) increases by the amounts of advance or other payments on account of the forthcoming deliveries of the goods (performance of works, rendering services) received according to the procedure of legal succession from the reorganized (reorganized) organization and subject to accounting at the legal successor (legal successors).
3. In case of reorganization in the form of merge, accession, separation, transformations at the legal successor (legal successors) are deductible the tax amounts estimated and paid by the reorganized organization from the amounts of the advance or other payments received on account of the forthcoming deliveries of goods (performance of works, rendering services).
4. Deductions of the tax amount estimated and paid from the amounts of advance or other payments, stipulated in Item 2 these Articles and also tax amounts specified in Item 3 of this Article are made by the legal successor (legal successors) after date of realization of the corresponding goods (works, services) or after recognition at the legal successor (legal successors) of transactions in cases of termination or change of conditions of the relevant agreement and return of the corresponding amounts of advance payments, but no later than one year from the moment of such return.
5. In case of reorganization of the organization irrespective of reorganization form the tax amounts which are subject to accounting at the legal successor (legal successors) shown to the reorganized (reorganized) organization and (or) paid by this organization in case of acquisition (import) of goods (works, services) but are not shown by it to deduction are deductible the legal successor (legal successors) of this organization according to the procedure, provided by this Chapter.
Deductions of the tax amounts specified in paragraph one of this Item are made by the legal successor (legal successors) of the reorganized (reorganized) organization based on invoices (copies of the invoices) exposed to the reorganized (reorganized) organization, or invoices exposed to the legal successor (legal successors) by sellers in case of purchase of goods (works, services), and also based on copies of the documents confirming the actual payment by the reorganized (reorganized) organization of tax amounts to sellers in case of purchase of goods (works, services), and (or) the documents confirming the actual payment of tax amounts to sellers in case of purchase of goods (works, services) by the legal successor (legal successors) of this organization.
6. For the purpose of this Chapter transfer by the taxpayer of right to claim to the legal successor (legal successors) by reorganization of the organization is not recognized payment of goods (works, services). Upon transition of right to claim from the reorganized (reorganized) organization against the legal successor (legal successors) the tax base is determined by the legal successor (legal successors) acquiring (acquiring) right to claim, at the time of determination of tax base according to procedure, stipulated in Clause the 167th of this Code taking into account the provisions provided by subitems 2 - 4 Items 1 and Item 2 of Article 162 of this Code.
7. In case of reorganization of the organization of provision, articles 169 of this Code provided by subitems 2 and 3 of Item 5 for acceptance of tax amounts to deduction or compensation by the legal successor (legal successors) of the reorganized (reorganized) organization, are considered executed in the presence in the invoice of details of the reorganized (reorganized) organization.
8. By transfer to the legal successor (legal successors) of goods (works, services, property rights), including fixed assets and intangible assets, in case of acquisition (import) of which tax amounts were accepted by the reorganized (reorganized) organization to deduction according to the procedure, provided by this Chapter, the corresponding tax amounts are not subject to recovery and payment in the budget by the reorganized (reorganized) organization.
9. In case of reorganization of the organization irrespective of reorganization form the tax amounts which are subject to accounting at the legal successor (legal successors) which according to Articles 176 and 176.1 of this Code are subject to compensation, but until completion of reorganization were not compensated by the reorganized (reorganized) organization, are compensated to the legal successor (legal successors) according to the procedure, established by this Chapter.
10. In the presence of several legal successors the share of each of legal successors when making transactions according to this Article is determined based on the transfer act or the separation balance sheet.
11. For the purpose of this Chapter the reorganized organization is understood as the organization which reorganization is performed in the form of allocation, until completion of its reorganization (before date of state registration of the last from again arisen organizations).
1. In case of purchase of goods (services) by persons, data on which are entered in the Unified State Register of Legal Entities or the Unified State Register of Private Entrepreneurs (further in this Item - buyers), at sellers, - legal entities who took according to constituent documents the location of permanent executive body or in case of absence of permanent executive body - other body or person having the right to act on behalf of the legal entity without power of attorney, in the territory of the Republic of Crimea or the territory of the federal city of Sevastopol on the date of acceptance to the Russian Federation of the Republic of Crimea and education as a part of the Russian Federation of new subjects, data on which are not entered in the Unified State Register of Legal Entities, or the physical persons who are entrepreneurs, data about which are not entered in the Unified State Register of Private Entrepreneurs (further in this Item - sellers), determination of tax base is made taking into account the following features:
1) the tax amounts on value added shown by sellers on goods (services) shipped (rendered) till December 31, 2014, not accepted to deduction during 2014 are accepted to deduction by the buyer in case of determination of tax base on tax till July 1, 2015 in the presence of the tax delivery notes exposed by sellers in case of shipment of goods (rendering services) or in case of receipt of payment (partial payment) on account of the forthcoming deliveries of goods (rendering services), the documents confirming the actual transfer of payment amounts (partial payment) on account of the forthcoming deliveries of goods (rendering services), the agreement providing transfer of the specified amounts;
2) the tax amounts on value added accepted to deduction by the buyer based on the tax delivery notes exposed by sellers in case of receipt of payment (partial payment) on account of the forthcoming deliveries of goods (rendering services) are not subject to recovery, except as specified termination or change of terms of the contract and return (including offsetting of demands in reconvention) the corresponding payment amounts (partial payment) to the buyer. At the same time recovery of tax amounts on value added is made by the buyer in tax period in which there were termination or change of terms of the contract and return (including offsetting of demands in reconvention) the corresponding payment amounts (partial payment) to the buyer.
2. If the buyer of goods (services) who is the legal entity who took the location of permanent executive body according to constituent documents or in case of absence of permanent executive body - other body or person having the right to act on behalf of the legal entity without power of attorney, in the territory of the Republic of Crimea or the territory of the federal city of Sevastopol on the date of acceptance to the Russian Federation of the Republic of Crimea and education as a part of the Russian Federation of new subjects, data on which are not entered in the Unified State Register of Legal Entities, or the physical person who is the entrepreneur, data on whom are not entered in the Unified State Register of Private Entrepreneurs (further in this Item - the buyer), lists payment (partial payment) on account of the forthcoming deliveries of goods (rendering services) to the seller who is the legal entity which took according to constituent documents the location of permanent executive body or in case of absence of permanent executive body - other body or person having the right to act on behalf of the legal entity without power of attorney, in the territory of the Republic of Crimea or the territory of the federal city of Sevastopol on the date of acceptance to the Russian Federation of the Republic of Crimea and education as a part of the Russian Federation of new subjects, data on which are not entered in the Unified State Register of Legal Entities, or the physical person who is the entrepreneur, data on whom are not entered in the Unified State Register of Private Entrepreneurs (further in this Item - the seller), and shipment of the specified goods (rendering the specified services) is made (is made) since January 1, 2015, determination of tax base is made taking into account the following features:
1) if delivery of goods (rendering services) on account of the payment (partial payment) which arrived earlier is made (is made) by the seller, the tax base is determined by tax on shipping date of the specified goods (rendering the specified services);
2) the tax amounts on value added shown by the seller to the buyer on goods (services) shipped (rendered) on account of the payment (partial payment) of the specified goods (services) which arrived earlier are deductible at the buyer based on the invoice in case of accomplishment of one of the following conditions:
the tax amounts on value added carried according to regulatory legal acts of the Republic of Crimea and the federal city of Sevastopol to the tax credit in case of payment transfer (partial payment) on account of the forthcoming deliveries of goods (rendering services) are subject to recovery by the buyer in tax period in which the tax amounts on value added shown by the seller on goods (services) are deductible the buyer;
the tax amounts on value added carried by the buyer in tax expenses from the income estimated about day of entering of information about him into the Unified State Register of Legal Entities or the Unified State Register of Private Entrepreneurs are subject to inclusion in structure of the income, taxable in the period of application by the buyer of deductions according to this Item.
Taxpayers who on the date of acceptance to the Russian Federation of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region, the Kherson region and education as a part of the Russian Federation of new subjects took according to constituent documents the location of permanent executive body or in case of the absence of permanent executive body of other body or person having the right to act on behalf of the legal entity without power of attorney or took the residence in the territory of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region, the goods using in case of production and (or) sales of goods acquired prior to application by such taxpayers of the legislation of the Russian Federation on taxes and fees and considered in case of the inventory count made according to parts twelve - the seventeenth article 313 of this Code, determine tax base by the value added tax as the difference between the cost of the realized goods determined according to Article 154 of this Code, including tax and acquisition value of the specified goods including tax (except for depreciable property). At the same time calculation of the value added tax is made by calculation method using the settlement tax rates in the amount of 9,09 of percent and (or) 16,67 of percent or the tax rate in the amount of 0 percent in cases, stipulated in Article 164 of this Code.
The tax period (including for taxpayers, the acting as tax agents, further - tax agents) is established as quarter.
1. The taxation is made on the tax rate of 0 percent in case of realization:
exported in customs procedure of export;
placed under customs procedure of free customs zone;
the goods which are exported in customs procedure of re-export earlier placed under customs procedure of conversion on customs area and (or) goods (products of conversion, waste and (or) remaining balance) received (formed) as a result of conversion goods placed under customs procedure of conversion on customs area;
the goods which are exported in customs procedure of re-export earlier placed under customs procedures of free customs zone, free warehouse, and (or) the goods made (received) of the goods placed under customs procedures of free customs zone, free warehouse.
Provisions of this subitem are applied on condition of submission to tax authorities of documents, stipulated in Article the 165th of this Code;
1. 1) the goods which are exported from the territory of the Russian Federation on the territory of state member of the Eurasian Economic Union in the cases provided by the Agreement on the Eurasian Economic Union of May 29, 2014;
2. 1) services in international delivery of goods.
For the purpose of this Article international carriages of goods are understood as transportations of goods by ocean, river crafts, courts mixed (the river - the sea) swimmings, by aircrafts, railway transport and vehicles in case of which the point of departure or destination of goods is located outside the territory of the Russian Federation.
Provisions of this subitem extend also to the following services rendered by the Russian organizations or individual entrepreneurs:
services in provision of railway rolling stock and (or) containers for implementation of international carriages;
the forwarding services rendered based on the freight forwarding agreement under the organization of international delivery. For the purpose of this Article participation in negotiations on the conclusion of contracts of purchase and sale of goods, document creation, receiving and delivery of loads, development of documents for project transportations, the organization and accomplishment of transportation of goods, delivery - cargo exportation, handling and warehousing services, information services, preparation and the additional equipment of vehicles, services in the organization of cargo insurance, payment and financial services, services in customs clearance of loads and vehicles, forwarding maintenance, and also development and approval of specifications of loading and fixture of loads, search of load after the delivery expiration, control of observance of complete shipment of the equipment, remarking of loads, servicing and repair of universal containers of consignors belong to forwarding services, servicing of reefer containers and storage of loads in storage facilities and on the open areas of the freight forwarder.
Provisions of this subitem do not extend to services of the organizations (individual entrepreneurs) in transportation of the goods which are exported (imported) from the territory of the Russian Federation (on the territory of the Russian Federation), and also to forwarding services of the organizations (individual entrepreneurs) under the organization of such transportation if the following conditions are at the same time satisfied:
the specified organizations (individual entrepreneurs) transport only between the Items which are in the territory of the Russian Federation;
the specified organizations (individual entrepreneurs) are not specified in the transport, shipping and (or) other documents confirming commodity exportation out of limits of the territory of the Russian Federation (commodity importation the territory of the Russian Federation), as one of carriers.
Provisions of this subitem do not extend to services of the Russian carriers specified in the subitem 9 of this Item on rail transport;
Provisions of this subitem extend as well to the services specified in paragraphs four and the fifth this subitem, rendered under the organization and implementation of transportations by railway transport from the place of arrival of goods on the territory of the Russian Federation (from ports or border stations located in the territory of the Russian Federation) to the station of destination of goods located in the territory of the Russian Federation;
For the purpose of this Article works (service) in transportation and (or) transportation of hydrocarbonic raw material from the point of departure which is on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea in the destination which is outside the territory of the Russian Federation and other territories which are under its jurisdiction are equated to international carriages.
2. 2) works (services) performed (rendered) organizations of pipeline transport of oil and oil products on:
to oil transportation, oil products regardless of date of their room under the corresponding customs procedure from the point of departure located in the territory of the Russian Federation, to border of the Russian Federation for the subsequent export by pipeline transport out of limits of the territory of the Russian Federation, or to seaports of the Russian Federation for the subsequent export out of limits of the territory of the Russian Federation by sea transport, or to transfer Item (overload, discharge, filling) on other modes of transport, including on pipeline, located in the territory of the Russian Federation, for the subsequent export out of limits of the territory of the Russian Federation by other modes of transport, including pipeline;
to the transfer and (or) overload of oil and oil products which are exported out of limits of the territory of the Russian Federation including in sea, river ports, regardless of date of their room under the corresponding customs procedure.
Transfer for the purpose of this Article is understood as loading, unloading, discharge, filling, marking, sorting, packaging, movement in borders of sea, river port, technological accumulating of loads, reduction of loads in transportable condition, their fixture and separation.
For the purposes of this Chapter the Russian organizations performing activities in the field of oil transportation and oil products for bulk distribution lines treat the organizations of pipeline transport of oil and oil products.
This subitem extends to works (services) performed (rendered) based on the agreement (contract) with:
the foreign or Russian person who concluded the external economic bargain on oil sale and (or) the oil products transported out of limits of the territory of the Russian Federation or is person, from name or at the request of which the specified external economic bargain was concluded;
the agent (broker) of the foreign or Russian person who concluded the external economic bargain on oil sale and (or) the oil products transported out of limits of the territory of the Russian Federation or is person, from name or at the request of which the specified external economic bargain was concluded.
Provisions of this subitem extend as well to works (services) performed (rendered) organizations of pipeline transport oils and oil products in transportation, transfer and (or) overload of oil and the oil products placed under customs procedure of customs transit, and also which are exported from the territory of the Russian Federation on the territory of state member of the Customs union taking into account the features stated in this subitem.
This subitem does not extend to works (services) performed (rendered) based on agreements which parties are only the organizations of pipeline transport of oil and oil products;
2. 3) services in the organization of transportation by pipeline transport of the natural gas which is exported out of limits of the territory of the Russian Federation (imported on the territory of the Russian Federation), and also transportation services (the organization of transportation) by pipeline transport of the natural gas imported on the territory of the Russian Federation including placed under customs procedure of customs transit for conversion in the territory of the Russian Federation.
For the purpose of this Chapter the organization of transportation of natural gas by pipeline transport are understood as the services rendered by the owner of trunk gas pipelines based on the separate agreement providing the organization of transportation of natural gas;
2.3-1) transportation services of natural gas pipeline transport in the cases provided by international treaties of the Russian Federation;
2. 4) the services rendered by the organization for management of single national (all-Russian) power network for transfer for single national (all-Russian) power network of electrical energy which delivery is performed from electric utility system of the Russian Federation in electric utility systems of foreign states;
2. 5) works (services) performed (rendered) by the Russian organizations (except for the organizations of pipeline transport) in sea, river ports for transfer and storage of the goods moved through border of the Russian Federation in which shipping documents the point of departure and (or) destination which is outside the territory of the Russian Federation is specified;
2. 6) works (services) in conversion of the goods placed under customs procedure of conversion on customs area;
2. 7) forwarding services, and also services in provision of railway rolling stock and (or) the containers rendered by the Russian organizations or individual entrepreneurs, for implementation of transportation or transportation by railway transport of the exported (re-exported) goods specified in the subitem of 1 this Item provided that the point of departure and destination are in the territory of the Russian Federation.
Paragraph two of ceased to be valid according to the Federal Law of the Russian Federation of 22.04.2024 No. 92-FZ
Provisions of this subitem do not extend to services of the Russian carriers specified in the subitem 9 of this Item on rail transport and the services specified in subitem 2.1 of this Item;
2. 8) works (services) performed (rendered) by the organizations of inland water transport, concerning the goods exported in customs procedure of export (re-export) in transit (transportation) of goods within the territory of the Russian Federation from the point of departure to the discharge point or overload (transfer) on ocean ships, vessels mixed (the river - the sea) swimmings or other modes of transport.
For the purpose of this Article the Russian organizations performing navigation on inland waterways of the Russian Federation and other activities connected with navigation on inland waterways of the Russian Federation and also with entrance to internal waters and exit to the territorial sea of the Russian Federation treat the organizations of inland water transport;
2.8-1) works (services) in transportation (transportation) of goods by ocean ships from the point of departure in the territory of the Russian Federation to the discharge point or overload (transfer) in the territory of the Russian Federation on ocean ships for the purpose of further export of the specified goods from the Russian Federation;
2. 9) the hydrocarbonic raw material got on the sea field of hydrocarbonic raw material, and also products of its technological repartition (stable condensate, liquefied natural gas, broad fraction of the light hydrocarbons) exported from the point of departure which is on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea in the destination which is outside the territory of the Russian Federation and other territories which are under its jurisdiction on condition of submission of documents, stipulated in Article the 165th of this Code, except as specified, if such goods are exported in customs procedure of export;
2. 10) the services in transportation of goods by aircrafts rendered by the Russian organizations or individual entrepreneurs in case of which the point of departure and destination are outside the territory of the Russian Federation if landing of the aircraft is in the territory of the Russian Federation made provided that the place of arrival of goods on the territory of the Russian Federation and the place of departure of goods from the territory of the Russian Federation match;
2. 11) services in compensation of tax amount to physical persons - the citizens of foreign states having the right to such compensation based on Article 169.1 of this Code.
The taxation is made on the tax rate of 0 percent when rendering the services specified in paragraph one of this subitem, taxpayers - the organizations performing retail trade, included in the list of the organizations of retail trade according to Item 5 of Article 169.1 of this Code (further in this Chapter - the organization of retail trade), or other taxpayers, acting on the basis of the agreements with the organizations of retail trade;
2. 12) the services rendered in case of the international airborne transportations it is direct at the international airports of the Russian Federation, according to the list approved by the Government of the Russian Federation;
2. 13) services in icebreaking posting of ocean ships:
the transporting goods exported from the Russian Federation, including to the discharge point or overload (transfer) of the specified goods in the territory of the Russian Federation for the purpose of their further export from the Russian Federation;
the following to the point of departure in the territory of the Russian Federation for loading of goods for the purpose of their further export from the Russian Federation, including transportation (transportation) of submersed goods to the discharge point or overload (transfer) on ocean ships in the territory of the Russian Federation for the purpose of further export from the Russian Federation.
For the purposes of this subitem of work (service) in icebreaking posting of ocean ships include safety of navigation of vessels to water areas of the Northern Sea Route, namely ice investigation by the icebreaker ship, laying by the icebreaker ship of channels in ice, forming of group of courts and arrangement of courts for following behind the icebreaker ship (icebreaker ships), ensuring navigation of the vessel in the channel laid in ice behind the icebreaker ship on the tow, without tow in single swimming or as a part of group of courts;
3) works (services) which are directly connected with transportation or transportation of the goods placed under customs procedure of customs transit in transit of foreign goods from customs authority in the place of arrival on the territory of the Russian Federation to customs authority in the place of departure from the territory of the Russian Federation;
3. 1) rendered by the organizations or individual entrepreneurs:
services in provision of railway rolling stock and (or) containers for implementation of services in transportation or transportation by railway transport of the goods moved through the territory of the Russian Federation from the territory of the foreign state which is not the member of the Eurasian Economic Union including through the territory of state member of the Eurasian Economic Union or from the territory of state member of the Eurasian Economic Union on the territory of other foreign state including which is the member of the Eurasian Economic Union;
the forwarding services rendered on the basis of the freight forwarding agreement under the organization of services in transportation or transportation by railway transport of the goods, empty railway rolling stock or containers moved through the territory of the Russian Federation from the territory of the foreign state which is not the member of the Eurasian Economic Union including through the territory of state member of the Eurasian Economic Union or from the territory of state member of the Eurasian Economic Union on the territory of other foreign state including which is the member of the Eurasian Economic Union.
Provisions of this subitem do not extend to the services rendered by the Russian carriers on rail transport;
4) services in transportation of passengers and baggage provided that the point of departure or destination of passengers and baggage are located outside the territory of the Russian Federation, in case of registration of transportations based on single international carriage documents;
4. 1) services in domestic airborne transportations of passengers and baggage provided that the point of departure or destination of passengers and baggage is located in the territory of the Republic of Crimea or in the territory of the federal city of Sevastopol;
4. 2) services in domestic airborne transportations of passengers and baggage provided that the point of departure or destination of passengers and baggage is located in the territory of the Kaliningrad region or provided that the point of departure and (or) destination of passengers and baggage are located in the territory of the Far Eastern Federal District;
4. 3) services in domestic airborne transportations of passengers and baggage provided that the point of departure, destination of passengers and baggage, and also all intermediate points of route of transportation in case of their availability are located out of the territory of the Moscow region and the territory of the federal city of Moscow;
5) goods (works, services) in the field of space activities.
Provisions of this subitem extend to the space equipment, space objects, objects of space infrastructure which are subject to obligatory certification in accordance with the legislation of the Russian Federation in the field of space activities, and also to the space equipment, space objects, objects of space infrastructure of military and dual purpose, for works (services) performed (rendered) with use technicians, being directly in space, including managed from surface and (or) from the atmosphere of Earth; works (service) in space research, on observation of objects and the phenomena in space, including from surface and (or) from the atmosphere of Earth; the preparatory and (or) auxiliary (accompanying) land work (services) which are technologically caused (necessary) and inseparably linked with performance of works (rendering services) in research of space and (or) with performance of works (rendering services) with use of the equipment which is directly in space;
6) precious metals to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, banks the taxpayers performing production or production of precious metals from the scrap and waste containing precious metals and also the taxpayers performing without license to use subsoil production of precious metals from the scrap and waste containing precious metals;
6. 1) the rough natural diamonds to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, banks, other organizations by the taxpayers performing production of gemstones;
the processed natural diamonds to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation and banks the taxpayers performing production of gemstones;
6. 2) precious metals in ingots (except for silver in ingots) to physical persons the taxpayers performing their production. Provisions of this subitem are applied to precious metals which refining is performed in the territory of the Russian Federation and which are implemented to physical persons on account of the redemption of the digital rights including at the same time digital financial assets and the utilitarian digital rights if the decision on release of the specified digital rights determines the term of their redemption and the place of shipment of the goods specified in this subitem, in the territory of the Russian Federation;
7) goods (works, services) for official use by the foreign diplomatic and equated to them representations or for private use diplomatic or administrative technicians of these representations, including the members of their families living together with them.
Sales of goods (performance of works, rendering the services) specified in this subitem is subject to the taxation at the rate of 0 percent in cases if the legislation of the corresponding foreign state establishes similar procedure concerning the diplomatic and equated to them representations of the Russian Federation, diplomatic and administrative technicians of these representations (including the members of their families living together with them) or if such regulation is provided in the international treaty of the Russian Federation. The list of foreign states to which representations regulations of this subitem are applied is determined by federal executive body in the field of the international relations together with the Ministry of Finance of the Russian Federation.
The procedure for application of this subitem is established by the Government of the Russian Federation;
8) the supplies which are exported from the territory of the Russian Federation. For the purpose of this Article supplies fuel and fuels and lubricants which are necessary for ensuring normal operation of air and ocean ships, courts mixed (the river - the sea) swimmings are recognized;
9) carried out by the Russian carriers on rail transport:
services in transportation or transportation of the exported (re-exported) goods specified in the subitem of 1 this Item;
works (services) connected with the transportation specified in the paragraph the second this subitem or transportation which cost is specified in carriage documents transportation of the exported (re-exported) goods.
Provisions of this subitem are applied provided that the works (services) specified in this subitem are performed (appear) concerning the goods placed under customs procedure of export, re-export;
9. 1) carried out (rendered) by the Russian carriers on rail transport:
works (services) in transportation or transportation of the goods which are exported from the territory of the Russian Federation on the territory of state member of the Eurasian Economic Union, and works (services) which are directly connected with transportation or transportation of the specified goods which cost is specified in carriage documents transportation of goods;
works (services) in transportation or transportation of the goods, empty railway rolling stock or containers moved through the territory of the Russian Federation from the territory of the foreign state which is not the member of the Eurasian Economic Union including through the territory of state member of the Eurasian Economic Union or from the territory of state member of the Eurasian Economic Union on the territory of other foreign state including which is the member of the Eurasian Economic Union, and works (services) which are directly connected with the specified transportation or transportation which cost is specified in carriage documents transportation of goods, empty railway rolling stock or containers;
9. 2) services in transportation of passengers by rail in the suburban message;
9. 3) services in transportation of passengers and baggage by railway transport public in the distant message (except for the services specified in the subitem 4 presents of Item);
10) the constructed courts which are subject to registration in the Russian international register of courts, and also in 2022 and 2023 of the courts belonging on the property right of the Russian leasing company and registered in the Russian international register of courts on condition of submission to tax authorities of documents stipulated in Article the 165th of this Code;
11) goods (works, services) for official use by the international organizations and their representations performing activities in the territory of the Russian Federation. The list of the international organizations to which regulations of this subitem are applied is determined by federal executive body in the field of the international relations together with the Ministry of Finance of the Russian Federation;
12) services in provision of ocean ships, courts mixed (the river - the sea) swimming and services of members of crews of such courts in use for certain term based on agreements of marine chartering for a while (time-charter) for the purposes of transportation (transportation) of the goods which are exported out of limits of the territory of the Russian Federation or imported on the territory of the Russian Federation;
13) goods (works, services) and property rights in case of realization of FIFA (Federation Internationale de Football Association), to the affiliated organizations FIFA, goods (works, services) and property rights in connection with implementation of actions to confederations, Organizing committee Russia-2018, the affiliated organizations of Organizing committee Russia-2018, national football associations, the Football Union of Russia, producers of media information of FIFA, suppliers of goods (works, services) as FIFA determined by the Federal Law "About Preparation and Carrying Out in the Russian Federation the FIFA World Cup of FIFA of 2018, the Cup of Confederations of FIFA of 2017, the European Football Championship of UEFA of 2020 and Modification of Separate Legal Acts of the Russian Federation" and also goods (works, services) and property rights in connection with implementation of actions for preparation and carrying out in the Russian Federation the European Football Championship of UEFA of 2020 in case of realization of UEFA (Union of European Football Associations), to the affiliated organizations UEFA, commercial partners of UEFA, suppliers of goods (works, services) to UEFA and speakers to UEFA, the Football Union of Russia, local organizational structure, the certain specified Federal Law. The procedure for application of provisions of this subitem is established by the Government of the Russian Federation;
14) goods (works, services), property rights acquired for the purposes of the organization and holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi by the organizations which are foreign organizers of the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi according to article 3 of the Federal Law of December 1, 2007 No. 310-FZ "About the organization and about holding the XXII Olympic winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as the mountain resort and modification of separate legal acts of the Russian Federation", foreign marketing partners of the International Olympic Committee, including the official broadcasting companies, according to article 3.1 of the specified Federal Law, and branches, representative offices in the Russian Federation of the foreign organizations being marketing partners of the International Olympic Committee, including the official broadcasting companies, according to article 3.1 of the specified Federal Law. The procedure for application of provisions of this subitem is established by the Government of the Russian Federation;
15) the civil aircrafts registered (which are subject to registration) in the State register of civil aircrafts of the Russian Federation, and also works (services) in construction of civil aircrafts on condition of submission to tax authorities of documents, stipulated in Article the 165th of this Code;
16) the aviation engines, spare parts and components intended for construction, repair and (or) upgrade in the territory of the Russian Federation of civil aircrafts (except for the extralight piloted aircrafts weighing design of 115 kilograms and less), on condition of submission to tax authorities of documents, stipulated in Item 15.2 articles 165 of this Code;
16. 1) the defective (operational) aviation engines, spare parts and components intended for the civil aircrafts and given in exchange for similar operational (defective) aviation engines, spare parts and components on condition of submission to tax authority of documents, stipulated in Item 15.6 articles 165 of this Code;
17) services in transfer of the civil aircrafts registered (which are subject to registration) in the State register of civil aircrafts of the Russian Federation, according to lease agreements (leasing) on condition of submission to tax authorities of documents, stipulated in Article the 165th of this Code;
18) services in provision in lease or use on other right of the objects of the tourist industry put into operation (including after reconstruction) after January 1, 2022 and included in the register of objects of the tourist industry. The procedure for maintaining the register of objects of the tourist industry affirms the Government of the Russian Federation.
The taxpayers rendering the services specified in paragraph one of this subitem, having the right to apply the tax rate of 0 percent before the expiration of twenty consecutive tax periods following tax period in which the corresponding object of the tourist industry was put into operation (including after reconstruction);
19) services in provision of places for temporary residence in hotels and other means of placement.
Provisions of this subitem are applied till June 30, 2027 inclusive if other is not established by the paragraph third this subitem.
The taxpayers rendering services in provision of places for temporary residence in hotels and other means of placement which are the objects of the tourist industry specified in paragraph one of the subitem 18 of this Item, having the right to apply the tax rate of 0 percent before the expiration of twenty consecutive tax periods following tax period in which the corresponding object of the tourist industry was put into operation (including after reconstruction);
20) the taxpayer, data on whom are included in the Unified State Register of Legal Entities or the Unified State Register of Private Entrepreneurs till October 5, 2022 inclusive which signed till October 5, 2022 inclusive the public (municipal) contract with the state or municipal customer of the Russian Federation or the agreement with state body (public institution), cross-border concern, state concern, the state unitary enterprise of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region on delivery of goods to the destination which is in the territory of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region or signed the agreement which is not specified by the public (municipal) contract or the agreement till December 31, 2022, on delivery of goods to these territories with the legal entity created in the territory of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region about day of acceptance of the specified territories to the Russian Federation and educations as a part of the Russian Federation of new subjects (the individual entrepreneur registered in one of the specified territories about day of acceptance of the specified territories to the Russian Federation and educations as a part of the Russian Federation of new subjects) or with the foreign person, the goods provided specified by the public (municipal) contract, the agreement, the agreement.
In case of sales of goods under the agreement which is not the public (municipal) contract or the agreement specified in paragraph one of this Item, the rate of tax specified in paragraph one of this Item is applied on condition of shipment of such goods till December 31, 2022 inclusive and receipts of complete payment of such goods into the account of the taxpayer opened in bank till January 25, 2023 inclusive;
21) services in transportation of goods by vehicles (except for the services specified in subitem 2.1 of this Item) in case of which the point of departure or destination of goods is located in the territory of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region, on condition of the conclusion of the transportation agreement of goods till December 31, 2022 inclusive, rendering services in transportation of goods before the specified date and receipt of complete payment into the account of the taxpayer opened in bank (into the account of the taxpayer opened in the organization registered in the territory of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region and having according to the legislation of the Donetsk People's Republic or the Luhansk People's Republic with regulatory legal acts of the Zaporizhia region or Kherson region the right to banking operations) on account of rendering such services in the specified territories till January 25, 2023 inclusive;
22) works (services) by the Russian ship-repair companies (organizations) for repair of ocean ships, inland navigation vessels, courts mixed (the river - the sea) swimming and vessels of the fishery fleet on condition of the conclusion of the investment agreement on development and upgrade of own production capacities (further in this Chapter - the investment agreement).
The investment agreement is signed by the Russian ship-repair company (organization) with the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes and the Ministry of Finance of the Russian Federation.
The investment agreement shall contain list of actions for development and upgrade of own production capacities and the obligation in the direction of funds for realization of these actions annually within seven consecutive calendar years since January 1 of year of signing of the investment agreement. The size of such means shall constitute at least 20 percent of the cost of the realized works (services) by the Russian ship-repair companies (organizations) for repair of ocean ships, inland navigation vessels, courts determined following the results of the total last calendar year mixed (the river - the sea) swimming and vessels of the fishery fleet. Funds in the specified size shall be allocated for financing of expenses on acquisition, construction, production, delivery of the fixed asset objects used for performance of works (rendering the services) specified in this subitem and bringing such objects to condition in which they are suitable for use annually. At the same time fixed assets are understood as part of property in value, stipulated in Article the 257th of this Code.
The investment agreement is signed till December 31, 2024 inclusive. Since January 1, 2025 the conclusion of investment agreements is not allowed.
The investment agreement is effective till December 31 inclusive year in which seven consecutive calendar years estimated since January 1 year in which the investment agreement was signed expire.
The investment agreement can be terminated unilaterally by the direction of the notification on its termination by the Russian ship-repair company (organization) which signed the investment agreement or the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes in coordination with the Ministry of Finance of the Russian Federation in case of violation by the Russian ship-repair company (organization) of the obligation specified in this subitem.
The form of the investment agreement, procedure for the conclusion (termination) for the investment agreement, form of the notification on termination of the investment agreement, form of the notification on introduction of amendments to the investment agreement and procedure for carrying out monitoring of accomplishment of conditions of the investment agreement affirm the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes in coordination with the Ministry of Finance of the Russian Federation.
2. The taxation is made on the tax rate of 10 percent in case of realization:
the cattle and bird in live weight;
meat and meat products (except for delicious: cuttings, veal, languages, sausages - raw smoked premium, raw smoked moist premium, dry-cured, stuffed premium; smoked products from pork, mutton, beef, veal, fowl - balyk, carbonade, neck, gammon, pastrami, fillet; pork and beef of baked; canned food - ham, bacon, carbonade and language of aspic);
milk and molokoprodukt (including the ice cream made on their basis, except for the ice cream developed on fruit and berry basis, fruit and food ice);
egg and yaytseprodukt;
vegetable oil (except for palm-oil);
margarine, fats of special purpose, including fats culinary, confectionery, baking, substitutes of milk fat, equivalents, improvers and substitutes of cocoa butter, spreads, mixes melted;
sugar, including raw sugar;
salts;
grains, compound feeds, fodder mixes, grain waste;
маслосемян and products of their conversion (cakes (a), cakes);
bread and bakery products (including rich, sukharny and ring-shaped products);
grain;
torments;
pasta;
fishes live (except for valuable breeds: white salmons, salmon Baltic and Far East, sturgeon (belugas, bester, sturgeon, starred sturgeon, sterlet), salmons, nelmas, Kets, chinooks, silver salmon, muksun, omul, whitefish Siberian and Amur, chira);
the sea - and fish products, including the fish cooled, frozen and other types of processing, herring, canned food and preserved food (except for delicious: calves sturgeon and salmons; white salmons, salmon Baltic, sturgeon fishes - belugas, bester, sturgeon, starred sturgeon, sterlet; salmons; backs and mothers-in-law of cold-smoked nelma; Kets and chinooks light-salted, medium salted and semuzhny salting; backs of Siberian salmon, chinook and cold-smoked silver salmon, mother-in-law of Siberian salmon and bokovnik of cold-smoked chinook; backs of muksun, omul, whitefish of the Siberian and Amur, cold-smoked chir; fillet preserved food - slices of salmon Baltic and salmon Far East; meat of crabs and sets of separate extremities of crabs frozen-cooked; spiny lobsters);
products of baby and diabetic food;
vegetables (including potatoes);
fruit and berries (including grapes);
1. 1) (pickled) seeds of sunflower and corn processed by protravitel;
2) following goods for children:
knitted products for newborns and children of nursery, preschool, younger and senior school age groupes: upper knitted products, linen knitted products, hosiery, other knitted products: gloves, mittens, headdresses;
garments, including products from natural sheepskin and rabbit (including products from natural sheepskin and rabbit with leather inserts) for newborns and children of nursery, preschool, younger and senior school age groupes, outerwear (including dress and costume group), underwear, headdresses, clothes and products for newborns and children of nursery. Provisions of this paragraph do not extend to garments from genuine leather and natural fur, except for natural sheepskin and rabbit;
footwear (except for sports): bootees, gusarikovy, preschool, school; valyany and rubber: low-children's, children's, school;
children's furniture: beds, mattresses, chairs, stools for feeding, arenas;
carriages;
bicycles;
the children's holding devices, held for use in motorized vehicles;
toys;
school writing-materials: notebooks school, notebooks for drawing, folders for notebooks, covers for textbooks, covers for diaries, covers for notebooks, sketchbooks, albums for drawing, diaries school, cases, calculating sticks, cash desks of figures and letters, accounts school, plasticine;
the products intended for care of children: small bottles, pacifiers (including baby's dummies), pots, trays, hills for bathing of newborns;
diapers and diapers;
3) periodic printing editions, except for periodic printing editions of advertizing or erotic nature;
the book products connected with education, science and culture, except for book products of advertizing and erotic nature.
paragraph third ceased to be valid.
paragraph fourth ceased to be valid.
paragraph fifth ceased to be valid.
paragraph of the sixth ceased to be valid.
For the purpose of this subitem the periodic printing edition is understood as the newspaper, the magazine, the almanac, the bulletin, other edition having the permanent name, the current issue and which is published at least once a year.
For the purpose of this subitem periodic printing editions in which advertizing exceeds 45 percent of amount of one number of the periodic printing edition belong to periodic printing editions of advertizing nature;
4) following medical goods of national and foreign production:
medicines, including pharmaceutical substances, medicines intended for performing clinical trials of medicines and the medicines made by the pharmaceutical organizations;
medical products, except for medical products which transactions on realization are exempted from the taxation according to the subitem 1 of Item 2 of article 149 of this Code. Provisions of this paragraph are applied in case of submission to tax authority of the registration certificate of the medical product issued according to the right of the Eurasian Economic Union, or the registration certificate to medical product (the registration certificate on product of the medical appointment (medical equipment) issued in accordance with the legislation of the Russian Federation;
5) ceased to be valid according to the Federal Law of the Russian Federation of 23.06.2016 No. 187-FZ
6) services in domestic airborne transportations of passengers and baggage (except for the services specified in subitems 4. 1, 4.2 and 4.3 Items 1 of this Article).
7) ceased to be valid according to the Federal Law of the Russian Federation of 30.11.2016 No. 399-FZ
3. The taxation is made on the tax rate of 20 percent in the cases which are not specified in Items 1, 2 and 4 these Articles.
4. In case of receipt of the money connected with payment of goods (works, services), stipulated in Article 162 of this Code and also in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of the property rights provided by the paragraph the second Item 1, Items 2 - the 4 and 6 articles 155 of this Code, in case of tax withholding tax agents according to Items 1 - 3, 5.2 Articles of 161 of this Code and in case of calculation of tax by tax agents according to Item 8 of Article of 161 of this Code, in case of realization of the property acquired on the party and considered with tax according to Item 3 of Article 154 of this Code in case of realization of agricultural products and products of its conversion according to item 4 of Article 154 of this Code, in case of realization of electronic, household appliances, cars and motorcycles according to Item 5.1 of Article 154 of this Code, in case of realization by responsible keepers and borrowers of material values according to Item 11 of Article 154 of this Code, by transfer of property rights according to the paragraph the second Item 1 and Items 2 - the 4 and 6 articles 155 of this Code, and also in other cases when according to this Code the tax amount be determined by calculation method, the tax rate is determined as percentage of the tax rate, stipulated in Item 2 or 3 these Articles, to the tax base accepted for 100 and increased by the corresponding size of the tax rate.
5. In case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction the tax rates specified in Items 2 and 3 of this Article are applied.
6. Voided
7. In case of sales of goods, exported in customs procedure of export, and (or) performance of works (rendering the services) provided by subitems 2.1 - 2.5, 2.7 and 2.8 of Item 1 of this Article concerning such goods, the taxpayer has the right to make the taxation of the corresponding transactions on the tax rates specified in Items 2 and 3 of this Article, having submitted the application in tax authority in the place of the accounting no later than the 1st of tax period from which the taxpayer intends not to apply the tax rate specified in Item 1 of this Article. The term of application of the tax rates provided by such statement shall constitute at least 12 months.
The taxpayer has the right not to apply the tax rate specified in Item 1 of this Article only to all transactions performed by the taxpayer provided by paragraph one of this Item.
Application of the different tax rates depending on the one who is buyer (acquirer) of the corresponding goods is not allowed (works, services).
1. In case of sales of goods, 164 of this Code provided by subitem 1 and (or) the subitem 8 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent, and also the tax deductions concerning transactions on realization of the primary goods specified in paragraph four of Item 10 of this Article if other is not provided by this Article, are represented to tax authorities:
1) in case of export in customs procedure of commodity export, 164 of this Code specified in the paragraph the second the subitem 1 of Item 1 of Article, in tax authorities are represented the register electronically containing data on goods according to which release of goods in customs procedure of export is performed and goods were exported from the declaration out of limits of customs area of the Eurasian Economic Union, including through the territory of state member of the Eurasian Economic Union, and also the data from the contract of the taxpayer with the foreign person for sales of goods exported out of limits of customs area of the Eurasian Economic Union, or the data from the contract of the taxpayer with the Russian organization for delivery of goods to its branch, representation, department, bureau, office, the agency or other separate division which is outside customs area of the Eurasian Economic Union taking into account the following features:
in case of commodity exportation pipeline transport or on power lines in the specified in paragraph one of this subitem the register specifies data from the complete declaration goods according to which release of goods in customs procedure of export is performed;
when exporting implementable goods in the destination which is on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea for the purpose of their use in the activities connected with production of hydrocarbonic raw material on the sea field of hydrocarbonic raw material in the specified in paragraph one of this subitem the register data from the contract of the taxpayer with the taxpayer performing activities for search, assessment, investigation and (or) development of the specified field are specified delivery (realization) of goods out of limits of customs area of the Eurasian Economic Union;
2) when exporting from the Russian Federation of supplies are represented to tax authorities:
the register electronically containing data from the declaration on goods used in case of customs declaring of the supplies which are exported from the territory of the Russian port (airport) open for the international message out of limits of customs area of the Eurasian Economic Union, and also the data from the contract of the taxpayer with the foreign person for delivery of such supplies out of limits of customs area of the Eurasian Economic Union - when exporting supplies out of limits of customs area of the Eurasian Economic Union;
the register electronically containing data from the transport, shipping and (or) other documents including including data on quantity of the supplies confirming export of supplies from the Russian Federation with air and ocean ships, courts mixed (the river - the sea) swimmings, and also data from the contract of the taxpayer with the foreign person for delivery of supplies out of limits of the territory of the Russian Federation, - when exporting supplies in state member of the Eurasian Economic Union;
the register electronically containing data from the contract of the taxpayer with the taxpayer performing activities for search, assessment, investigation and (or) development of the specified field for delivery of supplies out of limits of customs area of the Eurasian Economic Union, the data from the transport, shipping and (or) other documents confirming export of supplies in the destination which is on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea, and also the data from the declaration on goods used in case of customs declaring of supplies - when exporting implementable supplies for the purpose of their use in the activities connected with production of hydrocarbonic raw material on the sea field of hydrocarbonic raw material;
3) if goods are placed under customs procedure of free customs zone, are represented to tax authorities:
the contract (the copy of the contract) signed with resident of the special economic zone, the territory of the advancing development, the free port of Vladivostok, the Arctic zone of the Russian Federation or with the member of the free economic zone;
the copy of the registration certificate of face as resident of the special economic zone granted by federal executive body authorized to perform functions on management of special economic zones, or the copy of the registration certificate of person as resident of the territory of the advancing development issued by the managing company determined by the Government of the Russian Federation for the purpose of implementation of functions by management of the territories of the advancing development or the copy of the registration certificate of face as resident of the free port of Vladivostok granted by the authorized federal executive body performing in the territory of the Far Eastern Federal District functions on coordination of sales activity of state programs and federal target programs or the copy of the registration certificate of face as resident of the Arctic zone of the Russian Federation granted by managing company the Russian Federation determined by the Government for the purpose of implementation of functions on management of the Arctic zone of the Russian Federation, or the copy of the certificate on inclusion of the participant in the register of members of the free economic zone granted by the authorized Government of the Russian Federation federal executive body;
the declaration on goods (its copy) with marks of customs authority about release of goods according to customs procedure of free customs zone;
4) in case of export in customs procedure of re-export of goods, the specified in paragraphs four and the fifth the subitem 1 of Item 1 of Article 164 of this Code, in tax authorities are represented the register electronically containing data from the declarations on goods, testimonial of goods placement which are earlier imported into the Russian Federation, under customs procedures of free customs zone, free warehouse or conversion on customs area, and data from declarations on goods, the specified goods and (or) goods, testimonial of the room under customs procedure of re-export, which are made (are received) of the goods placed under customs procedures of free customs zone, free warehouse or which are the conversion products, waste and (or) remaining balance received (formed) as a result of conversion of the goods placed under customs procedure of conversion on customs area and also data from the contract for sales of goods for export out of limits of customs area of the Eurasian Economic Union;
5) if goods are sent in the international mailings, in tax authorities the register electronically containing data from declarations on goods or from the customs declarations C№23 is submitted;
6) if goods in case of which customs declaring the declaration on goods for express loads is used are delivered by carrier as express load, in tax authorities the register electronically containing data from the declaration on goods for express loads is submitted.
1.1. In case of sales of goods, 164 of this Code specified in subitem 2.9 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions the following documents are submitted to tax authorities:
1) the contract (the copy of the contract) of the taxpayer for delivery of goods to the destination which is outside the territory of the Russian Federation and other territories which are under its jurisdiction. If the contract contains the data which are the state secret instead of the copy of the complete text of the contract the statement from it containing information necessary for carrying out tax control is submitted (in particular, information on delivery conditions, on terms, the price, products type);
2) copies of the transport, shipping or other documents confirming commodity exportation in the destination which is outside the territory of the Russian Federation and other territories which are under its jurisdiction.
1.2. In case of detection of discrepancy of the data provided by the taxpayer, to the data which are available for tax authority or in case of absence at tax authority of the data received according to Item 17 of this Article, the tax authority has the right to request copies of the transport, shipping and (or) other documents confirming commodity exportation, provided by paragraphs the second, fourth and fifth the subitem 1 of Item 1 of Article 164 of this Code including in case, stipulated in Item 2 these Articles, out of limits of customs area of the Eurasian Economic Union, and in the case provided by the paragraph the second the subitem 2 of Item 1 of this Article, the copy of the documents confirming export of supplies out of limits of customs area of the Eurasian Economic Union. At the same time the taxpayer represents any of the specified documents within 30 calendar days from the date of receipt of the relevant requirement of tax authority taking into account the following features.
In case of commodity exportation in customs procedure of export (re-export) by courts through seaports including if loading of goods and their customs clearance are performed out of the region of activities of boundary customs authority, for confirmation of commodity exportation out of limits of customs area of the Eurasian Economic Union by the taxpayer the following documents are submitted to tax authorities:
the copy of the loading order of loads with indication of unloading port. In case of export of catch of water biological resources and it is not represented made from them fish and other products brought to the territory of the Russian Federation according to the legislation on fishery and preserving water biological resources without unloading on the overland territory of the Russian Federation such copy of the order by the taxpayer in tax authorities;
the bill of lading copy, the sea waybill or any other acceptance confirming the fact to transportation of goods of the document in which in the graph "Unloading port" the place which is outside customs area of the Eurasian Economic Union is specified.
In case of commodity exportation in customs procedure of export (re-export) by air transport for confirmation of commodity exportation out of limits of customs area of the Eurasian Economic Union in tax authorities by the taxpayer the copy of the international air freight bill with indication of the airport of unloading which is outside customs area of the Eurasian Economic Union is submitted.
In case of commodity exportation in customs procedure of export (re-export) rail transport claimed transport documents can be submitted by the taxpayer to tax authority electronically on the format approved jointly by federal executive body, the representative for control and supervision in the field of taxes and fees and federal executive body, the representative for control and supervision in the field of customs affairs. The specified documents are submitted to tax authority electronically on telecommunication channels through the operator of the electronic document management which is the Russian organization and conforming to the requirements approved by federal executive body, the representative for control and supervision in the field of taxes and fees.
When exporting implementable goods for the purpose of their use in the activities connected with production of hydrocarbonic raw material on the sea field of hydrocarbonic raw material to tax authorities by the taxpayer represents copies of the transport, shipping and (or) other documents confirming commodity exportation in the destination which is on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea.
1.3. In case of sales of goods, 164 of this Code provided by subitem 1.1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent, and also the tax deductions concerning transactions on realization of the primary goods specified in paragraph four of Item 10 of this Article are submitted the documents provided by the Agreement on the Eurasian Economic Union of May 29, 2014 taking into account the following features to tax authorities.
The transport (consignment) and (or) other documents confirming movement of goods from the territory of the Russian Federation on the territory of state member of the Eurasian Economic Union and also agreements (contracts) signed with the taxpayer of other state member of the Eurasian Economic Union or with the taxpayer of the state which is not the member of the Eurasian Economic Union based on which commodity export is performed can not be represented along with the tax declaration in case of submission by the taxpayer to tax authority electronically of the list of statements for commodity importation and payment of the indirect taxes constituted in the form provided by the international interdepartmental treaty (further in this Code - the statement for commodity importation and payment of indirect taxes).
The tax authority which is carrying out cameral tax audit (tax monitoring) having the right to request selectively at the taxpayer the documents provided by the paragraph the second this Item from which data are included in the list of statements for commodity importation and payment of indirect taxes which details are specified in the list of statements for commodity importation and payment of indirect taxes provided electronically. Claimed documents (their copy) are submitted by the taxpayer within 30 calendar days from the date of receipt of the relevant requirement of tax authority.
If upon the demand of tax authority the taxpayer does not submit the documents specified in the paragraph the second this Item from which data are included in the statement for commodity importation and payment of indirect taxes which details are specified in the list of statements for commodity importation and payment of indirect taxes provided electronically, justification of application of the tax rate of 0 percent in the corresponding part it is considered unconfirmed.
2. In case of sales of goods, 164 of this Code provided by the subitem 1 of Item 1 of Article (except for the goods placed under customs procedure of free customs zone), through the broker, the attorney or the agent on the commission agreement, the agreement of the order or the agency agreement for confirmation of justification of application of the tax rate of 0 percent and the tax deductions concerning transactions on realization of the primary goods specified in paragraph four of Item 10 of this Article in tax authorities are represented the register electronically containing data from the commission agreement, contracts of the order or the agency agreement of the taxpayer with the broker, the attorney or the agent, data from the contract of person performing delivery of goods at the request of the taxpayer (according to the commission agreement, the agreement of the order or the agency agreement), with the foreign person on delivery of goods out of limits of customs area of the Eurasian Economic Union and the data from the contract of person performing delivery of goods out of limits of customs area of the Eurasian Economic Union at the request of the taxpayer (according to the commission agreement, the agreement of the order or the agency agreement), with the Russian organization on delivery of goods to its branch, representation, department, bureau, office, the agency or other separate division which is outside customs area of the Eurasian Economic Union, and also the data from the declarations on goods provided in registers, specified in subitems 1, 4 Items 1 of this Article.
2.1. In case of realization of the supplies provided by the subitem 8 of Item 1 of Article 164 of this Code through the broker, the attorney or the agent on the commission agreement, the agreement of the order or the agency agreement for confirmation of justification of application of the tax rate of 0 percent and the tax deductions in tax authorities the register electronically containing including data from the commission agreement, contracts of the order or the agency agreement of the taxpayer with the broker, the attorney or the agent, data from the contract of person performing delivery of supplies at the request of the taxpayer (according to the commission agreement, the agreement of the order or the agency agreement), with the foreign person on delivery of supplies out of limits of customs area of the Eurasian Economic Union or out of limits of the territory of the Russian Federation or with the taxpayer performing activities for search, assessment is submitted to investigation and (or) development of the sea field of hydrocarbonic raw material, on delivery of supplies out of limits of customs area of the Eurasian Economic Union, and also the data from declarations on goods (are specified for cases of export of the implementable supplies provided by paragraphs the second, fourth the subitem 2 of Item 1 of this Article).
2.2. In case of sales of goods, 164 of this Code placed under customs procedure of free customs zone, provided by the subitem 1 of Item 1 of Article, through the broker, the attorney or the agent on the commission agreement, the agreement of the order or the agency agreement for confirmation of justification of application of the tax rate of 0 percent, and also the tax deductions concerning transactions on realization of the primary goods specified in paragraph four of Item 10 of this Article if other is not provided by this Article, are represented to tax authorities:
1) commission agreement, agreement of the order or agency agreement (copy of contracts) of the taxpayer with the broker, attorney or agent;
2) the documents provided by the subitem 3 of Item 1 of this Article.
3. In case of sales of goods, 164 of this Code provided by the subitem 1 of Item 1 of Article, on account of debt repayment of the Russian Federation and the former USSR or on account of provision of public credits to foreign states for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) and the tax deductions in tax authorities if other is not provided by this Article, the following documents are submitted:
1) the copy of the agreement between the Government of the Russian Federation and the government of the corresponding foreign state about settlement of debt of the former USSR (Russian Federation) or on account of provision of public credits to foreign states;
2) the copy of the agreement between the Ministry of Finance of the Russian Federation and the taxpayer about financing of deliveries of goods on account of repayment of the state debt or on account of provision of public credits to foreign states;
3) ceased to be valid
4) the declaration on goods (its copy) with marks of the Russian customs authority which performed release of goods in customs procedure of export, and the Russian customs authority of the place of departure through which the goods were exported from the territory of the Russian Federation and other territories which are under its jurisdiction (further in this Article - the Russian customs authority of the place of departure) taking into account the following features:
in case of commodity exportation in customs procedure of export by pipeline transport or on power lines the complete declaration on goods (its copy) with the marks of the Russian customs authority confirming the goods placement fact under customs procedure of export is submitted;
in case of commodity exportation in customs procedure of export through border of the Russian Federation with state member of the Eurasian Economic Union on which the customs clearance is cancelled to the third countries the declaration on goods (its copy) with marks of the customs authority of the Russian Federation making customs clearance of the specified commodity exportation is submitted.
3.1. In case of rendering of services, 164 of this Code provided by subitem 2.1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent by taxpayers are submitted to tax authorities the following documents:
1) the contract (the copy of the contract) of the taxpayer with the foreign or Russian person for rendering the specified services. In case of commodity exportation from the territory of the Russian Federation on the territory of state member of the Customs union or commodity importation on the territory of the Russian Federation from the territory of state member of the Customs union and the conclusion by the taxpayer of the contract for rendering the specified services with person which is not performing the external economic transaction with the transported goods in addition to the specified contract (the copy of the contract) the copy of the contract of this person with person performing the external economic transaction with the transported goods is submitted;
2) ceased to be valid
3) copies of the transport, shipping and (or) other documents confirming commodity exportation out of limits of the territory of the Russian Federation (commodity importation on the territory of the Russian Federation), including taking into account the following features.
In case of commodity exportation out of limits of customs area of the Customs union, including through the territory of state member of the Customs union, mixed (the river - the sea) swimmings are represented by the ocean or river craft, the vessel to tax authorities:
the copy of the loading order of goods with indication of unloading port;
the bill of lading copy, the sea waybill or any other acceptance of goods confirming the fact to transportation of the document in which in the graph "Unloading port" the place which is outside customs area of the Customs union is specified.
If loading of goods and their customs clearance in case of commodity exportation by the ocean ship or river craft, vessel mixed (the river - the sea) swimmings are performed out of the region of activities of the Russian customs authority of the place of departure, are represented to tax authorities:
the copy of the loading order of goods with indication of the unloading port which is outside the territory of the Russian Federation;
the bill of lading copy, the sea waybill or any other acceptance confirming the fact to transportation of goods of the document in which in the graph "Unloading port" the place which is outside customs area of the Customs union is specified.
In case of commodity importation by the ocean, river craft, vessel mixed (the river - the sea) swimmings from the territory of the foreign state which is not the member of the Customs union including through the territory of state member of the Customs union, in tax authorities the bill of lading copy, the sea waybill or any other document confirming the acceptance fact to transportation of goods in which in the graph "Shipping port" the place which is outside customs area of the Customs union is specified is submitted.
In case of commodity exportation out of limits of the territory of the Customs union, including through the territory of state member of the Customs union, air transport in tax authorities the copy of the freight bill with indication of the airport of unloading (overload) which is outside customs area of the Customs union is submitted.
In case of commodity importation by air transport from the territory of the foreign state which is not the member of the Customs union including through the territory of state member of the Customs union, in tax authorities the copy of the freight bill with indication of the airport of embarkation (overload) which is outside customs area of the Customs union is submitted.
In case of commodity exportation by road transport out of limits of customs area of the Customs union, including through the territory of state member of the Customs union, in tax authorities the copy of transport, shipping and (or) other document with the mark of the Russian customs authority confirming commodity exportation out of limits of the territory of the Russian Federation is submitted.
In case of commodity importation by road transport from the territory of the foreign state which is not the member of the Customs union including through the territory of state member of the Customs union, in tax authorities the copy of transport, shipping and (or) other document with mark of the Russian customs authority confirming commodity importation on the territory of the Russian Federation is submitted.
In case of commodity exportation by railway transport out of limits of customs area of the Customs union, including through the territory of state member of the Customs union, in tax authorities the copy of transport, shipping and (or) other document with the mark of customs authority confirming commodity exportation out of limits of the territory of the Russian Federation or the room of goods under the customs procedure assuming departure of goods from customs area of the Customs union is submitted.
In case of commodity importation by railway transport from the territory of the foreign state which is not the member of the Customs union including through the territory of state member of the Customs union, in tax authorities the copy of transport, shipping and (or) other document with mark of the customs authority confirming commodity importation on the territory of the Russian Federation is submitted.
In case of commodity exportation from the territory of the Russian Federation on the territory of state member of the Customs union or commodity importation on the territory of the Russian Federation from the territory of state member of the Customs union by ocean, river crafts, courts mixed (the river - the sea) swimmings, are represented by aircrafts, railway transport and vehicles to the copy of transport, shipping and (or) other documents with indication of the place of unloading or the shipping place (station of destination or station of origin) which is in the territory of other state member of the Customs union to tax authorities.
In case of performance of works (rendering services) in transportation and (or) transportation of hydrocarbonic raw material from the point of departure which is on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea copies of the transport, shipping or other documents confirming the fact of export of hydrocarbonic raw material from the point of departure which is on the continental shelf of the Russian Federation and (or) in exclusive economic zone of the Russian Federation or in the Russian part (the Russian sector) of bottom of the Caspian Sea in the destination which is outside the territory of the Russian Federation and other territories which are under its jurisdiction are represented to the destination which is outside the territory of the Russian Federation and other territories which are under its jurisdiction in tax authorities.
3.2. In case of implementation of works (services) provided by subitem 2.2 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent by taxpayers the following documents are submitted to tax authorities:
1) the contract (the copy of the contract) of the taxpayer for accomplishment of the specified works (rendering the specified services) with person specified in paragraphs six - the eighth subitem 2.2 of Item 1 of Article 164 of this Code;
2) ceased to be valid
3) the complete customs declaration (its copy) with marks of the Russian customs authority (if the Russian customs authority registers the customs declaration) or customs authority of state member of the Customs union (if the customs declaration is registered the specified customs authority) which performed release of goods (oil, oil products), or documents (their copy) confirming the fact of rendering transportation services of oil and oil products pipeline transport (if customs declaring is not provided by the customs legislation of the Customs union);
4) copies of the transport, shipping and (or) other documents confirming commodity exportation out of limits of the territory of the Russian Federation. Provisions of this subitem are applied taking into account the features provided by the subitem 3 of Item 3.1 of this Article.
3.3. In case of rendering of services, 164 of this Code provided by subitem 2.3 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent by taxpayers are submitted to tax authorities the following documents:
1) the contract (the copy of the contract) of the taxpayer with the foreign or Russian person for rendering the specified services;
2) ceased to be valid
3) the complete customs declaration (its copy) with marks of the Russian customs authority about committed customs transactions (if customs declaring is made) or documents (their copy) confirming the fact of rendering services in the organization of transportation (transportation services in case of import to the territory of the Russian Federation) natural gas pipeline transport (if customs declaring is not made).
3.3-1. In case of rendering of services, 164 of this Code provided by subitem 2.3-1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent by taxpayers are submitted to tax authorities the following documents:
1) the contract (the copy of the contract) of the taxpayer with the foreign or Russian person for rendering the specified services;
2) the complete customs declaration (its copy) with marks of the Russian customs authority about committed customs transactions or documents (their copy) confirming the fact of rendering the services specified in subitem 2.3-1 of Item 1 of Article 164 of this Code.
3.4. In case of rendering of services, 164 of this Code provided by subitem 2.4 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent by taxpayers are submitted to tax authorities the following documents:
1) the contract (the copy of the contract) of the taxpayer with the Russian person for rendering the specified services;
2) copies of service provision acts on transfer of electrical energy and (or) other documents confirming transfer of electrical energy which delivery is performed from electric utility system of the Russian Federation in electric utility systems of foreign states;
3) ceased to be valid
If not transfer of currency earnings from rendering of services is in the territory of the Russian Federation performed according to the procedure provided by the foreign exchange legislation of the Russian Federation, the taxpayer submits documents (their copy) confirming the right to not transfer of currency earnings in the territory of the Russian Federation to tax authorities.
3.5. In case of implementation of works (services) provided by subitem 2.5 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent by taxpayers the following documents are submitted to tax authorities:
1) the contract (the copy of the contract) of the taxpayer with the foreign or Russian person for accomplishment of the specified works (rendering the specified services);
2) ceased to be valid
3) copies of the transport, shipping and (or) other documents confirming commodity exportation out of limits of the territory of the Russian Federation and other territories which are under its jurisdiction (commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction), taking into account the following features.
In case of commodity exportation by the ocean or river craft, vessel mixed (the river - the sea) swimmings are represented to tax authorities:
the copy of the loading order of goods with indication of the unloading port which is outside the territory of the Russian Federation;
the bill of lading copy, the sea waybill or any other acceptance confirming the fact to transportation of goods of the document in which in the graph "Unloading port" the place which is outside the territory of the Russian Federation is specified.
In case of commodity importation by the ocean or river craft, vessel mixed (the river - the sea) swimmings by the taxpayer the bill of lading copy, the sea waybill or any other goods of the document confirming the fact of transportation in which in the graph "Shipping port" the place which is outside the territory of the Russian Federation with mark of the customs authority operating at the check point is specified is submitted in tax authorities.
3.6. In case of implementation of works (services) provided by subitem 2.6 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent by taxpayers the following documents are submitted to tax authorities:
1) contract (copy of the contract) of the taxpayer with the foreign or Russian person for performance of works (rendering services);
2) ceased to be valid
3) copies of the customs declarations testimonial of the room of the foreign goods imported on the territory of the Russian Federation under customs procedure of conversion on customs area, and also the copy of the customs declarations testimonial of the room of the products of conversion which are exported from the territory of the Russian Federation out of limits of customs area of the Customs union under the customs procedure of re-export completing action of customs procedure of conversion on customs area;
4) copies of the transport, shipping and (or) other documents confirming import of foreign goods to the territory of the Russian Federation for making of transactions on their conversion and export of products of conversion from the territory of the Russian Federation out of limits of customs area of the Customs union taking into account the features provided by the subitem 3 of Item 3.1 of this Article.
3.7. In case of rendering of services, 164 of this Code provided by subitem 2.7 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent by taxpayers are submitted to tax authorities the following documents:
1) contract (copy of the contract) of the taxpayer for rendering services;
2) ceased to be valid
3) copies of transport, shipping and (or) other documents with the marks of the Russian customs authorities testimonial of goods placement under customs procedure of export, re-export or customs transit.
Provisions of this subitem are applied taking into account the features provided by the subitem 3 of Item 3.5 of this Article.
3.8. In case of implementation of works (services) provided by subitem 2.8 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent by taxpayers the following documents are submitted to tax authorities:
1) the contract (the copy of the contract) of the taxpayer with the foreign or Russian person for accomplishment of the specified works (rendering the specified services);
2) ceased to be valid
3) copies of the transport, shipping or other documents confirming commodity exportation out of limits of the territory of the Russian Federation taking into account the following features.
In case of implementation of transportation (transportation) of the goods which are exported in customs procedure of export (re-export), the organizations of inland water transport within the territory of the Russian Federation from the point of departure to the discharge point or overload (transfer) on ocean ships, vessels mixed (the river - the sea) swimmings or other modes of transport are represented to tax authorities:
the copy of the loading order of goods on the river craft (if the customs clearance of load is performed in debarkation port or transfers, this document is not submitted);
the bill of lading copy, the sea waybill or any other document of the river craft confirming the fact of acceptance of goods to transportation in which in the graph "Unloading port" the place of transfer (unloading) which is in the territory of the Russian Federation is specified;
the copy of the loading order of goods of the ocean ship in which transfer (loading) of load, with indication of the unloading port which is outside the territory of the Russian Federation and with appendix of the list of vehicles (river crafts) which delivered load was made;
the bill of lading copy, the sea waybill or any other document of the ocean ship confirming the fact of acceptance of goods to transportation in which in the graph "Unloading port" the place which is outside the territory of the Russian Federation is specified.
3.8-1. In case of implementation of works (services) provided by subitem 2.8-1 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent by the taxpayer the following documents are submitted to tax authority:
1) the contract (the copy of the contract) of the taxpayer for accomplishment of the specified works (rendering the specified services);
2) the copy of the loading order of goods on the ocean ship on which the goods were transported to the destination which is outside the territory of the Russian Federation with appendix of the list of vehicles (ocean ships) which delivered load;
3) the bill of lading copy, the sea waybill or any other document confirming the fact of acceptance of goods to transportation in which in the graph "Unloading port" the emptying point or overloads (transfer) which is in the territory of the Russian Federation is specified;
4) the bill of lading copy, the sea waybill or any other document confirming the fact of acceptance of goods to further transportation in which in the graph "Unloading port" the place which is outside the territory of the Russian Federation is specified.
3.9. In case of rendering of services, 164 of this Code provided by subitem 2.10 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent by taxpayers in tax authorities are represented the register belonging to the specified transactions of the carriage, shipping or other documents containing:
specifying of route of transportation;
confirmation of customs authorities that the place of arrival of goods on the territory of the Russian Federation and the place of departure of goods from the territory of the Russian Federation match.
In case of selective reclamation by tax authority of the separate documents included in the register, copies of the specified documents are represented by taxpayers within 30 calendar days from the date of receipt of the relevant requirement of tax authority.
3.10. In case of rendering of services, 164 of this Code specified in subitem 2.11 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions by the taxpayer in tax authority are represented the document register (checks) for compensation of tax amount (further in this Item - the register) in which data from documents (checks) for compensation of tax amount containing the mark of customs authorities of the Russian Federation confirming commodity exportation out of limits of customs area of the Eurasian Economic Union (except for commodity exportation through the territories of state members of the Eurasian Economic Union) through check points through Frontier of the Russian Federation, and data on the tax amount compensated to physical persons based on Article 169.1 of this Code are specified.
The list of data which are specified in the register the form and procedure for its filling, and also format and procedure for submission of the register electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.
The scope of information which are specified in the register joins information on the size of tax base to which the taxpayer applies the tax rate of 0 percent.
The register is submitted in tax authority electronically on telecommunication channels through the operator of the electronic document management which is the Russian organization and conforming to the requirements approved by federal executive body, the representative for control and supervision in the field of taxes and fees.
The tax authority which is carrying out cameral tax audit (tax monitoring) in case of detection of discrepancy of the data specified in the register, to the data which are available for the tax authority having the right to request the documents at the taxpayer confirming data according to which discrepancies are revealed.
In case of reclamation of documents by tax authority from which data are included in the register copies of the specified documents are represented by the taxpayer within 20 calendar days from the date of receipt of the relevant requirement of tax authority.
If upon the demand of tax authority the taxpayer does not provide copies of documents from which data are included in the register, justification of application of the tax rate of 0 percent in the corresponding part it is considered unconfirmed.
3.11. In case of rendering of services, 164 of this Code provided by subitem 2.13 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent by the taxpayer the following documents are submitted to tax authority:
1) the contract (the copy of the contract) of the taxpayer for rendering the specified services;
2) the bill of lading copy, the sea waybill and (or) any other document confirming the fact of acceptance of goods to transportation in which in the graph "Unloading port" the place which is outside the territory of the Russian Federation is specified;
3) the bill of lading copy, the sea waybill and (or) any other document confirming the fact of acceptance of goods to transportation in which in the graph "Unloading port" the emptying point or overloads (transfer) which is in the territory of the Russian Federation is specified (in case of transportation of goods to the discharge point or overload (transfer) in the territory of the Russian Federation for the purpose of their further export from the Russian Federation);
4) the copy of the loading order of goods on the ocean ship on which the goods were transported to the destination which is outside the territory of the Russian Federation with appendix of the list of vehicles (ocean ships) which delivered load.
4. In case of implementation of works (services) provided by the subitem 3 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) and the tax deductions in tax authorities if other is not stipulated in Item the 5th this Article, the following documents are submitted:
1) the contract (the copy of the contract) of the taxpayer with the foreign or Russian person for accomplishment of the specified works (rendering the specified services);
2) ceased to be valid
3) the customs declaration (its copy) with marks of the Russian customs authorities of the place of arrival and the place of departure of goods through which the goods were imported on the territory of the Russian Federation and other territories which are under its jurisdiction and is exported out of limits of the territory of the Russian Federation and other territories which are under its jurisdiction taking into account the features provided by the subitem 3 of Item 1 of this Article;
4) copies of the transport, shipping and (or) other documents confirming commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction and commodity exportation out of limits of the territory of the Russian Federation and other territories which are under its jurisdiction according to the subitem 3 of Item 1 of Article 164 of this Code. Provisions of this subitem are applied taking into account the features provided by the subitem 3 of Item 3.1 of this Article.
4.1. In case of rendering of services, 164 of this Code provided by subitem 3.1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions the following documents are submitted to tax authorities:
the contract (the copy of the contract) of the taxpayer with the foreign or Russian person for rendering the specified services;
copies of the carriage documents processed when transporting with participation of rail transport with indication of names or codes of stations of origin, names or codes of entrance and output Russian border and (or) port railway stations, names or codes of stations of destination.
5. In case of realization by the Russian carriers on rail transport of works (services) provided by subitems 3 and 9 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) and the tax deductions are represented to tax authorities:
Paragraph two of ceased to be valid
the register of the carriage documents processed when transporting goods in the international message with indication of in it numbers of carriage documents, names or codes of entrance and output border and (or) port railway stations, the cost of works (services), and also numbers of declarations on goods on which such goods were located under customs procedure of export, re-export or customs transit.
In case of selective reclamation by tax authority of the separate carriage documents included in registers, copies of the specified documents are represented by the carriers specified in paragraph one of this Item within 30 calendar days from the date of receipt of the relevant requirement of tax authority. The carriage documents included in the register shall confirm transportation of the goods placed under customs procedure of export, re-export or customs transit.
In case of realization by the carriers of the services provided by the subitem 4 of Item 1 of Article 164 of this Code specified in paragraph one of this Item for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) and the tax deductions registers of the single carriage documents processed when transporting passengers and baggage in the through international traffic determining transit with indication of in them numbers of carriage documents, the points of departure and appointment, date of rendering services, the cost of services in transportation of passengers and baggage, or other documents provided by the agreements signed by the carriers specified in paragraph one of this Item with the railroads of foreign states, or international treaties of the Russian Federation are represented to tax authorities.
5.1. In case of realization by the Russian carriers on rail transport of works (services) provided by subitem 9.1 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent and the tax deductions in tax authorities the register of the carriage documents processed when transporting goods, empty railway rolling stock or containers by rail with indication of in it numbers of carriage documents, date of implementation of works (services) is submitted, to the cost of works (services), names or codes of the states of departure, names or codes of entrance and output Russian border and (or) port railway stations, names or codes of the states of appointment, and also date of putting down on the carriage document of calendar stamp of the border railway station (when moving goods, empty railway rolling stock or containers from the territory of the Russian Federation through output railway border stations) or calendar stamp of station of destination (when moving goods, empty railway rolling stock or containers from the territory of the Russian Federation through output port railway stations) in case of performance of works (rendering the services) specified in paragraph three of subitem 9.1 of Item 1 of Article 164 of this Code, or calendar stamp of station of origin in case of performance of works (rendering the services) specified in the paragraph the second subitem 9.1 of Item 1 of Article 164 of this Code.
In case of selective reclamation by tax authority of the separate carriage documents included in the register, copies of the specified documents are represented within 30 calendar days from the date of receipt of the relevant requirement of tax authority;
5.2. In case of rendering of services, 164 of this Code provided by subitem 9.2 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions in tax authorities the income statement from transportations of passengers by rail in the suburban message is submitted.
5.3. In case of rendering of services, 164 of this Code provided by subitem 9.3 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions in tax authorities are represented the register of single carriage documents on transportation of the passengers and baggage determining transportation route with indication of in it numbers of carriage documents, the points of departure and appointment, date of rendering services, the cost of services in transportation of passengers and baggage.
5.4. In case of rendering of services, 164 of this Code provided by the subitem 18 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions are represented to tax authorities:
1) the document (its copy), confirmatory input of object of the tourist industry in operation (including after reconstruction);
2) the contract (the copy of the agreement) for rendering services in provision in lease or use on other right of object of the tourist industry.
5.5. In case of rendering of services, 164 of this Code provided by the subitem 19 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions in tax authorities the income statement from rendering services in provision of places for temporary residence is submitted.
In case of rendering of services, 164 of this Code specified in paragraph three of the subitem 19 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions in tax authorities the document (its copy), confirmatory input of object of the tourist industry is also submitted to operation (including after reconstruction).
6. When rendering the services provided by the subitem 4 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) and the tax deductions in tax authorities if other is not stipulated in Item the 5th this Article, the following documents are submitted:
1) ceased to be valid
2) the register of single international carriage documents on transportation of the passengers and baggage determining transportation route with indication of the points of departure and appointment.
6.1. In case of rendering of services, 164 of this Code provided by subitem 4.1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions in tax authorities are represented the register of carriage documents on transportation of the passengers and baggage determining transportation route with indication of in it numbers of carriage documents, the points of departure and appointment, date of rendering services, the cost of services in transportation of passengers and baggage.
In case of selective reclamation by tax authority of the separate carriage documents included in the register, copies of the specified documents are represented within 30 calendar days from the date of receipt of the relevant requirement of tax authority.
6.2. In case of rendering of services, 164 of this Code provided by subitem 4.2 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions in tax authorities are represented the register of carriage documents on transportation of the passengers and baggage determining transportation route with indication of in it numbers of carriage documents, the points of departure and appointment, date of rendering services, the cost of services in transportation of passengers and baggage.
In case of selective reclamation by tax authority of the separate carriage documents included in the register, copies of the specified documents are represented within 30 calendar days from the date of receipt of the relevant requirement of tax authority.
6.3. In case of rendering of services, 164 of this Code provided by subitem 2.12 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions the following documents are submitted to tax authorities:
1) contract or contract (copy of the agreement or contract) of the taxpayer with the foreign or Russian person for rendering services;
2) the act or other documents (their copy) confirming rendering services and containing specifying on transportation route with indication of the points of departure and appointment.
6.4. In case of rendering of services, 164 of this Code provided by subitem 4.3 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions in tax authorities are represented the register of carriage documents on transportation of the passengers and baggage determining transportation route with indication of in it numbers of carriage documents, the points of departure, destinations, and also all intermediate points of route of transportation in case of their availability, date of rendering services, the cost of services in transportation of passengers and baggage.
7. In case of sales of goods (works, services) provided by the subitem 5 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent and the tax deductions the following documents are submitted to tax authorities:
1) contract or contract (copy of the agreement or contract) of the taxpayer with foreign or Russian persons for realization (delivery) of goods, performance of works, rendering services;
2) ceased to be valid
3) the act or other documents (their copy) confirming realization (delivery) of goods, performance of works, rendering services;
4) the certificate (its copy) issued (issued) in accordance with the legislation of the Russian Federation on the implementable space equipment, including space objects, objects of space infrastructure (goods), and in case of realization of the space equipment, including space objects, objects of space infrastructure (goods) of military and dual purpose - the certificate (its copy) issued (issued) by military representative office of the Ministry of Defence of the Russian Federation.
7.1. In case of implementation of works (services) provided by the subitem 22 of Item 1 of Article 164 of this Code the following documents are submitted to tax authorities:
1) investment agreement (its copy);
2) the contract (its copy) of the taxpayer for performance of works (rendering services) signed after the conclusion of the investment agreement specified in the subitem 22 of Item 1 of Article 164 of this Code;
3) the act or other documents (their copy) confirming performance of works (rendering services).
8. In case of sales of goods, 164 of this Code provided by the subitem 6 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) the following documents are submitted to tax authorities:
1) contract (copy of the contract) for realization of precious metals;
2) documents (their copy) confirming transfer of precious metals to the State fund of precious metals and gemstones of the Russian Federation, to funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, banks.
8.1. In case of sales of goods, 164 of this Code provided by subitem 6.1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) the following documents are submitted to tax authorities:
1) the contract (the copy of the contract) for realization of the rough natural diamonds and (or) the processed natural diamonds;
2) documents (their copy) confirming transfer of the rough natural diamonds to the State fund of precious metals and gemstones of the Russian Federation, to funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, banks, other organizations and (or) transfer of the processed natural diamonds to the State fund of precious metals and gemstones of the Russian Federation, funds of precious metals and gemstones of subjects of the Russian Federation, the Central bank of the Russian Federation, banks.
8.2. In case of sales of goods, 164 of this Code provided by subitem 6.2 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent (or features of the taxation) the following documents are submitted to tax authorities:
1) documents (their copy) confirming transfer of precious metals to physical persons;
2) the decision (its copy) on release of the digital rights including at the same time digital financial assets and the utilitarian digital rights, certifying the right to require transfer of precious metals in ingots;
3) the report (its copy) of operator of information system containing data on repayment of records about the digital rights specified in the subitem 2 presents of Item in information system of such operator as a result of their redemption by transfer of precious metals in ingots.
9. Documents (their copy) or the registers specified in Item 1 (except for the register specified in the subitem 2 of Item 1 of this Article), Items 2 and 3 of this Article, are represented by taxpayers for confirmation of justification of application of the tax rate of 0 percent in case of sales of goods specified in the subitem 1 of Item 1 of Article 164 of this Code, in time no later than 180 calendar days, beginning from date of goods placement under customs procedures of export, re-export, free customs zone. The registers specified in the subitem 2 of Item 1 of this Article are represented by taxpayers for confirmation of justification of application of the tax rate of 0 percent in case of realization of the supplies specified in the subitem 8 of Item 1 of Article 164 of this Code, in time no later than 180 calendar days from the date of export of supplies from the Russian Federation out of limits of customs area of the Eurasian Economic Union or from the date of creation of the transport, shipping and (or) other documents confirming export of supplies from the Russian Federation in state member of the Eurasian Economic Union.
If after 180 calendar days specified in paragraph one of this Item, the taxpayer did not submit the specified documents (their copy) or registers, transactions on the sales of goods provided by subitems 1 and 8 of Item 1 of Article 164 of this Code are subject to the taxation on the tax rates provided by Items 2 and 3 of Article 164 of this Code. If afterwards the taxpayer submits documents (their copy) or the registers proving application of the tax rate in the amount of 0 percent to tax authorities, paid amounts of tax are deductible according to the procedure and on conditions which are provided by Articles 171 and 172 of this Code.
The documents specified in Item 5 of this Article are represented by taxpayers for confirmation of justification of application of the tax rate of 0 percent in case of performance of works (rendering the services) provided by subitems 3 and 9 of Item 1 of Article 164 of this Code, in time no later than 180 calendar days from the date of goods placement under customs procedure of export, re-export or customs transit. If after 180 calendar days the taxpayer did not submit the documents specified in Item 5 of this Article, transactions on implementation of works (services) are subject to the taxation on the tax rate of 20 percent. If afterwards the taxpayer submits the documents proving application of the tax rate of 0 percent to tax authorities, paid amounts of tax are deductible according to the procedure and on conditions which are provided by Articles 171 and 172 of this Code.
Provisions of this Item do not extend to the taxpayers exempted from fulfillment of duties of the taxpayer according to article 145 of this Code.
The documents specified in Items 3.1 - 3.9, 4 and 14 of this Article, are represented by taxpayers for confirmation of justification of application of the tax rate of 0 percent in the following procedure:
the documents specified in Item 3.1 of this Article are represented to tax authority no later than 180 calendar days from the date of execution of the loading order of goods provided by paragraphs the third and sixth the subitem 3 of Item 3.1 of this Article in time, or from the date of document creation, provided by paragraphs the eighth - the tenth, fifteenth and sixteenth the subitem 3 of Item 3.1 of this Article, or from the date of the mark which is put down by customs authorities on the documents provided by paragraphs the eleventh - the fourteenth the subitem 3 of Item 3.1 of this Article;
the documents specified in Item 3.2 of this Article are represented to tax authority no later than 180 calendar days from the date of mark of customs authorities in the customs declaration specified in the subitem 3 of Item 3.2 of this Article or from the date of creation of the document confirming the fact of rendering transportation services of oil and oil products pipeline transport in time (if customs declaring is not provided by the customs legislation of the Customs union);
the documents specified in Item 3.3 of this Article are represented to tax authority in time no later than 180 calendar days from the date of mark of customs authorities in the complete customs declaration (if customs declaring is made) or from the date of document creation, services in the organization of transportation confirming the fact of rendering (transportation services in case of import to the territory of the Russian Federation) natural gas by pipeline transport (if customs declaring is not made);
the documents specified in Item 3.4 of this Article are represented to tax authority no later than 180 calendar days from the date of creation of the acts specified in the subitem 2 of Item 3.4 of this Article in time;
the documents specified in Item 3.5 of this Article are represented to tax authority no later than 180 calendar days from the date of execution of the loading order of goods provided by the paragraph third the subitem 3 of Item 3.5 of this Article or from the date of the mark which is put down by customs authorities on the documents provided by the paragraph the fifth the subitem 3 of Item 3.5 of this Article in time;
the documents specified in Item 3.6 of this Article are represented to tax authority no later than 180 calendar days from the date of the mark confirming export of products of conversion out of limits of the territory of the Russian Federation which is put down by customs authorities on the customs declarations provided by the subitem 3 of Item 3.6 of this Article in time;
the documents specified in Item 3.7 of this Article are represented to tax authority no later than 180 calendar days from the date of this Article of the mark of the Russian customs authorities testimonial of goods placement specified in the subitem 3 of Item 3.7 under customs procedure of export, re-export or customs transit in time;
the documents specified in Items 3.8 and 3.8-1 of this Article are represented to tax authority no later than 180 calendar days from the date of execution of the loading order of goods of the ocean ship provided by the paragraph the fifth the subitem 3 of Item 3.8 or the subitem 2 of Item 3.8-1 of this Article in time;
the documents specified in Item 3.9 of this Article are represented to tax authority no later than 180 calendar days from the date of the mark of customs authority confirming departure of goods from the territory of the Russian Federation in time;
the documents specified in item 4 of this Article are represented to tax authority no later than 180 calendar days from the date of the mark which is put down by customs authorities on the customs declaration provided by the subitem 3 of item 4 of this Article confirming commodity exportation out of limits of the territory of the Russian Federation in time;
the documents specified in Item 14 of this Article are represented to tax authority no later than 180 calendar days from the date of creation of the documents specified in the subitem 2 of Item 14 of this Article in time. If after 180 calendar days the taxpayer did not submit to tax authority the documents specified in Item 14 of this Article, transaction on implementation of works (services) provided by the subitem 12 of Item 1 of Article 164 of this Code stipulated in Item 3 Articles 164 of this Code are subject to the taxation at the rate.
If after 180 calendar days, the specified in paragraphs five - the fifteenth this Item, the taxpayer did not submit the specified documents, transactions on implementation of works (services) provided by subitems 2.1 - 2.8-1, 2.10 and 3 Items 1 of Article 164 of this Code, stipulated in Item 3 Articles 164 of this Code are subject to the taxation at the rate.
If afterwards the taxpayer submits the documents proving application of the tax rate of 0 percent to tax authorities, paid amounts of tax are deductible according to the procedure and on conditions which are provided by Articles 171 and 172 of this Code.
Paragraph of ceased to be valid
The documents specified in Items 4.1 and 5.1 of this Article are represented to tax authority in time no later than 180 calendar days from the date of putting down on the carriage document of calendar stamp of the border railway station (when moving goods, empty railway rolling stock or containers from the territory of the Russian Federation through output railway border stations) or calendar stamp of station of destination (when moving goods, empty railway rolling stock or containers from the territory of the Russian Federation through output port railway stations) in case of performance of works (rendering the services) specified in subitem 3.1 and in paragraph three of subitem 9.1 of Item 1 of Article 164 of this Code, or from the date of putting down of calendar stamp of station of origin in case of performance of works (rendering the services) specified in the paragraph the second subitem 9.1 of Item 1 of Article 164 of this Code. If after 180 calendar days the taxpayer did not submit the specified documents, transactions on implementation of works (services) provided by subitems 3.1 and 9.1 of Item 1 of Article 164 of this Code stipulated in Item 3 Articles 164 of this Code are subject to the taxation at the rate.
If afterwards the taxpayer submits the documents proving application of the tax rate of 0 percent to tax authorities, paid amounts of tax are deductible according to the procedure and on conditions which are provided by Articles 171 and 172 of this Code.
The documents specified in Item 1.1 of this Article are represented to tax authority no later than 180 calendar days from the date of execution of transport, shipping and (or) other documents with indication of the destination which is outside the territory of the Russian Federation and other territories which are under its jurisdiction in time. If after 180 calendar days the taxpayer did not submit the specified documents, transactions on the sales of goods provided by subitem 2.9 of Item 1 of Article 164 of this Code stipulated in Item 3 Articles 164 of this Code are subject to the taxation at the rate.
If afterwards the taxpayer submits the documents proving application of the tax rate of 0 percent to tax authorities, paid amounts of tax are deductible according to the procedure and on conditions which are provided by Articles 171 and 172 of this Code.
The documents specified in Item 3.11 of this Article are represented to tax authority no later than 180 calendar days from the date of execution of the loading order of goods in time. If after 180 calendar days the taxpayer did not submit the specified documents, transactions on implementation of works (services) provided by subitem 2.13 of Item 1 of Article 164 of this Code stipulated in Item 3 Articles 164 of this Code are subject to the taxation at the rate. If afterwards the taxpayer submits the documents proving application of the tax rate of 0 percent to tax authority, paid amounts of tax are deductible according to the procedure and on conditions which are provided by Articles 171 and 172 of this Code.
9.1. In case of reorganization of the organization the legal successor (legal successors) represents (represent) to tax authority in the place of accounting documents, including with details of the reorganized (reorganized) organization, 164 of this Code of goods (works, services) specified in Item 1 of Article provided by this Article concerning transactions on realization which was enabled by the reorganized (reorganized) organization if at the time of reorganization completion the right to application of the tax rate of 0 percent on such transactions is not confirmed.
9.2. In case of detection by tax authority of discrepancy of the data specified in the loading order of the goods provided by the taxpayer to tax authority for confirmation of justification of application of the tax rate of 0 percent in case of implementation of works (services) provided by subitems 2. 1, 2.2, 2.5, 2.6, 2.7, 2.8, 2.8-1, 2. 13, 3 Items 1 of Article 164 of this Code, to the data which are available for tax authority or in the absence of received from federal executive body, the representative for control and supervision in the field of the customs affairs, according to Item 17 of this Article of data on the loading order of goods or data on permission of customs authority to loading of goods and (or) data on commodity exportation by the ocean or river craft, the vessel mixed (the river - the sea) swimmings out of limits of the Eurasian Economic Union the tax authority sends inquiry to federal executive body, the representative for control and supervision in the field of customs affairs.
If the loading permit of goods and (or) commodity exportation by the ocean or river craft, vessel mixed (the river - the sea) swimmings out of limits of the territory of the Eurasian Economic Union are not confirmed by the data (information) received (received) at the request of tax authority from federal executive body, the representative for control and supervision in the field of customs affairs, justification of application of the tax rate of 0 percent concerning transactions on implementation of works (services) in the corresponding part is considered unconfirmed.
9.3. In case of termination of the investment agreement the tax amount on transactions on implementation of works (services) specified in the subitem 22 of Item 1 of Article 164 of this Code for tax periods since January 1 of calendar year in which the investment agreement was terminated is subject to calculation by the taxpayer on the tax rate, stipulated in Item 3 Articles 164 of this Code.
10. The documents (including registers and the list of statements for commodity importation and payment of indirect taxes) specified in this Article are represented by taxpayers for reasons for application of the tax rate of 0 percent along with submission of the tax declaration if other is not provided by this Article.
If contracts (agreements) including requested by tax authority were provided earlier by the taxpayer to tax authority for reasons for application of the tax rate of 0 percent according to this Article for the previous tax periods or reasons for exemption of excise (compensation of the amounts of excise) according to Item 7 of article 198 of this Code, their repeated representation is not required. Instead of submission of the documents specified in this paragraph the taxpayer represents to tax authorities the notification with indication of details of the document which (appendix to which) submitted the specified documents, and names of tax authority to which they were provided.
The procedure for determination of the tax amount relating to goods (works, services) to property rights acquired for production and (or) sales of goods (works, services) which transactions on realization are assessed on the tax rate of 0 percent is established by the accounting policy accepted by the taxpayer for the purposes of the taxation. Provisions of this paragraph do not extend to transactions on sales of goods, specified in subitem 1 (except for primary goods) and the subitem 6 of Item 1 of Article 164 of this Code.
For the purpose of this Chapter mineral products, products of the chemical industry and the related other industries, wood and products from it, charcoal, pearls, precious and semiprecious stones, precious metals, non-noble metals and products from them belong to primary goods. Codes of types of the goods listed in this paragraph according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union are determined by the Government of the Russian Federation.
12. The procedure for application of the tax rate of 0 percent established by international treaties of the Russian Federation in case of sales of goods (works, services) for official use by the international organizations and their representations performing activities in the territory of the Russian Federation is determined by the Government of the Russian Federation.
13. In case of sales of goods, 164 of this Code provided by the subitem 10 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent and the tax deductions the following documents are submitted to tax authorities:
1) the contract (the copy of the contract) for realization of the vessel signed by the taxpayer with the customer and containing condition about obligatory registration of the constructed vessel in the Russian international register of courts within 90 calendar days from the moment of transition of the property right to the vessel from the taxpayer to the customer or other contract (the copy of the agreement) for realization of the vessel signed in 2022 by the taxpayer seller, being the Russian leasing company with the partner;
2) the statement from the register of courts under construction with indication of that upon termination of construction the vessel is subject to registration in the Russian international register of courts (it is not represented in case of realization of the vessel by the Russian leasing company);
3) the documents confirming the fact of transition of the property right to the vessel from the taxpayer to the customer or from the Russian leasing company to the partner;
4) ceased to be valid
14. In case of implementation of works (services) provided by the subitem 12 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent and the tax deductions the following documents are submitted to tax authorities:
1) the contract (the copy of the contract) of the taxpayer with the foreign or Russian person for rendering the specified services;
2) copies of the transport, shipping and (or) other documents confirming commodity exportation out of limits of the territory of the Russian Federation or commodity importation on the territory of the Russian Federation taking into account the following features:
in case of commodity exportation out of limits of the territory of the Russian Federation by the ocean ship or vessel mixed (the river - the sea) swimmings in tax authorities the bill of lading copy, the sea waybill or any other acceptance of goods confirming the fact to transportation of the document in which in the graph "Debarkation port" the emptying point located outside the territory of the Russian Federation is specified is submitted;
in case of commodity importation by the ocean ship or vessel mixed (the river - the sea) swimmings from the territory of foreign state on the territory of the Russian Federation in tax authorities the bill of lading copy, the sea waybill or any other acceptance of goods confirming the fact to transportation of the document in which in the graph "Shipping port" the shipping place located outside the territory of the Russian Federation is specified is submitted, and in the graph "Debarkation port" the emptying point located in the territory of the Russian Federation is specified.
15. For confirmation of justification of application of the tax rate of 0 percent and the tax deductions in case of implementation of works (services) provided by subitems 2.1 - 2.3, 2.5 - 2.8, 2.10, 3, 3.1, 4, 4.1, 4.2, 4.3, 9, 9.1, 9.3, 12 of Item 1 of Article 164 of this Code, the taxpayer can provide to tax authority:
registers of the declarations on goods (complete declarations on goods) provided by the paragraph the fourth the subitem 3 Items 1, the subitem 4 Items 3, the subitem 3 of Item 3. 2, subitem 3 of Item 3. 3, subitem 3 of Item 3. 6, the subitem 3 of item 4 of this Article, with indication of in them registration numbers of the corresponding declarations instead of copies of the specified declarations;
document registers, the transportation services of oil and oil products pipeline transport provided by the subitem 3 of Item 3.2 of this Article, documents confirming the fact of rendering, confirming the fact of rendering the services in the organization of transportation (transportation services in case of import to the Russian Federation) natural gas pipeline transport provided by the subitem 3 of Item 3.3 of this Article (if customs declaring is not provided by the right of the Eurasian Economic Union or it is not made), instead of copies of the specified documents;
the register of complete declarations on goods or the documents confirming the fact of rendering transportation services of oil and oil products pipeline transport, and also the transport, shipping and (or) other documents provided by subitems 3 and 4 of Item 3.2 of this Article, instead of copies of the specified documents;
registers of declarations on goods (complete declarations on goods), and also the transport, shipping and (or) other documents provided by subitems 3 and 4 of Item 3. 6, subitems 3 and 4 of item 4 of this Article, instead of copies of the specified documents;
registers of the transport, shipping and (or) other documents provided by the subitem 3 of Item 3. 1, subitem 3 of Item 3. 5, subitem 3 of Item 3. 7, subitem 3 of Item 3. 8, the subitem 2 of Item 14 of this Article, instead of copies of the specified documents;
the register of carriage documents, stipulated in Item 4.1 these Articles, instead of copies of the specified documents;
the register of carriage, shipping or other documents, stipulated in Item 3.9 these Articles, electronically instead of the register of the specified paper documents;
registers of the carriage documents provided by Items 5, 5.1, 5.3, 6, 6.1, 6.2, 6.4 of this Article, electronically instead of registers of the specified paper documents.
The registers provided by paragraphs the second - the ninth this Item, subitems 1, of 2, 4 - 6 Items 1, Items 2, 2.1 these Articles, are represented to tax authority on the established format electronically on telecommunication channels, including through the operator of the electronic document management which is the Russian organization and conforming to the requirements approved by federal executive body, the representative for control and supervision in the field of taxes and fees.
The tax authority which is carrying out cameral tax audit (tax monitoring), having the right to request at the taxpayer documents from which data are included in the registers provided by paragraphs the second - the ninth this Item, subitems 1, of 2, 4 - 6 Items 1, by Items 2, 2.1 these Articles, taking into account the following features.
The tax authority has the right to request selectively at the taxpayer who provided electronically registers of the carriage documents provided by the paragraph the fifth Item 5, Items 5. 1, 5.3, 6, 6.1, 6.2, 6.4 of this Article, documents from which data are included in the specified registers.
In case of representation by the taxpayer of the registers provided by paragraphs the second - the eighth this Item, subitems 1, of 2, 4 - 6 Items 1, Items 2, 2.1 these Articles, electronically the register of carriage documents provided by the paragraph third Item 5 of this Article which contain the data which are not included in tax authority in the list of the data transferred by the federal executive body authorized in the field of customs affairs specified in Item 18 of this Article have the right to request documents from which data are included in the specified registers at the taxpayer.
In case of detection of discrepancy of the data received by tax authority according to Item 17 of this Article, to the data containing in the registers provided by paragraphs the second - the eighth this Item, subitems 1, of 2, 4 - 6 Items 1, Items 2, 2.1 these Articles, in the register of carriage documents provided by the taxpayer electronically provided by the paragraph third Item 5 of this Article, the tax authority has the right to request the documents confirming data according to which discrepancies are revealed at the taxpayer.
In case of reclamation of documents by tax authority from which data are included in the registers provided by paragraphs the second - the ninth this Item subitems 1, of 2, 4 - 6 Items 1, Items 2, 2.1 these Articles, copies of the specified documents are represented by the taxpayer within 30 calendar days from the date of receipt of the relevant requirement of tax authority. The submitted documents shall conform to the requirements specified in this Article if other is not provided by this Item.
If the claimed contract, data on which are specified, contains the data which are the state secret instead of the copy of the complete text of the contract in the register provided by subitems 1, of 2, 4 Items 1, Items 2, 2.1 these Articles the statement from it containing information necessary for carrying out tax control is submitted (in particular, information on delivery conditions, on terms, the price, products type).
If upon the demand of tax authority the taxpayer does not submit the documents specified in this Article from which data are included in the registers provided by paragraphs the second - the ninth this Item, by subitems 1, of 2, 4 - 6 Items 1, Items 2, 2.1 these Articles, justification of application of the tax rate of 0 percent in the corresponding part it is considered unconfirmed.
In case of sales of goods, exported in customs procedure of export (re-export) out of limits of customs area of the Eurasian Economic Union, the copy of claimed declarations on goods from which data are included in the corresponding registers provided electronically to tax authority, can be represented to tax authorities without the corresponding marks of the Russian customs authorities of the place of departure.
If commodity exportation in customs procedure of export (re-export) out of limits of customs area of the Eurasian Economic Union according to the documents submitted by the taxpayer is not confirmed by the data received from federal executive body, the representative for control and supervision in the field of customs affairs according to Item 17 of this Article, is reported about it to the taxpayer. The taxpayer has the right within 15 calendar days from the date of receipt of the message of tax authority to provide the necessary explanations and any documents which are available for the taxpayer confirming export of the specified goods.
If commodity exportation in customs procedure of export (re-export) out of limits of the territory of the Eurasian Economic Union is not confirmed by the data (information) received from federal executive body, the representative for control and supervision in the field of customs affairs at the request of federal executive body, the representative for control and supervision in the field of taxes and fees, justification of application of the tax rate of 0 percent concerning transactions on sales of goods in the corresponding part is considered unconfirmed. Request of federal executive body, the representative for control and supervision in the field of taxes and fees, in federal executive body, the representative for control and supervision in the field of customs affairs, shall contain explanations and documents if they were provided by the taxpayer to tax authority according to the paragraph to the nineteenth this Item.
15.1. In case of sales of goods (works, services) provided by the subitem 15 of Item 1 of Article 164 of this Code for confirmation of justification of application of the tax rate of 0 percent the following documents are submitted to tax authorities:
1) the contract (the copy of the contract) for realization of the civil aircraft or for performance of works (rendering services) in construction of the civil aircraft which is subject to state registration (registered) in the State register of civil aircrafts of the Russian Federation, concluded by the taxpayer realizing this civil aircraft, with the buyer or concluded by the taxpayer performing works (rendering services) on construction of the civil aircraft and transferring to his customer;
2) documents (the copy of documents) confirming transfer of the civil aircraft which is subject to state registration (registered) in the State register of civil aircrafts of the Russian Federation, the taxpayer to the buyer (customer).
15.2. In case of sales of goods, 164 of this Code provided by the subitem 16 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent the following documents are submitted to tax authorities:
1) the contract (the copy of the contract) for realization of the aviation engines, spare parts and components intended for construction, repair and (or) upgrade of civil aircrafts;
2) documents (the copy of documents) confirming purpose of goods, issued by the federal executive body performing functions on development of state policy and normative legal regulation in the field of industrial and defense and industrial complexes in form and according to the procedure which are established by the specified federal executive body;
3) documents (the copy of documents) confirming transfer of the aviation engines, spare parts and components intended for construction, repair and (or) upgrade of civil aircrafts, the taxpayer to the buyer.
15.3. In case of rendering of services, 164 of this Code provided by the subitem 17 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent the following documents are submitted to tax authorities:
1) the lease agreement or the agreement of leasing of the civil aircraft which is subject to state registration (registered) in the State register of civil aircrafts of the Russian Federation, concluded by the lessor (lessor) with the lessee (leasing recipient);
2) the document (the copy of the document) confirming transfer by the lessor (lessor) to the lessee (leasing recipient) of the civil aircraft which is subject to state registration (registered) in the State register of civil aircrafts of the Russian Federation.
15.4. In case of sales of goods, 164 of this Code provided by the subitem 20 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent the following documents are submitted to tax authorities:
1) the public (municipal) contract of the taxpayer with the state or municipal customer of the Russian Federation or the agreement with state body (public institution), cross-border concern, state concern, the state unitary enterprise of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region (the copy of the public (municipal) contract or specified agreements) on delivery of goods, signed till October 5, 2022 inclusive, or the agreement (the copy of the agreement) which is not specified by the public (municipal) contract or the agreement, the taxpayer delivery of goods, signed till December 31, 2022 inclusive with the legal entity created in the territory of the Donetsk People's Republic, the Luhansk People's Republic The Zaporizhia region or the Kherson region about day of acceptance of the specified territories to the Russian Federation and educations as a part of the Russian Federation new subjects (the individual entrepreneur registered in one of the specified territories about day of acceptance to the Russian Federation of the specified territories and education as a part of the Russian Federation of new subjects), or with the foreign person;
2) copies of the transport, shipping and (or) other documents confirming transportation (delivery) of goods in the destination which is in the territory of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region;
3) the documents confirming revenues to the account of the taxpayer of money for goods on the agreement specified in the subitem of 1 this Item, in full opened in bank.
15.5. In case of rendering of services, 164 of this Code provided by the subitem 21 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent the following documents are submitted to tax authorities:
1) contract (copy of the agreement) for rendering services in transportation of goods;
2) copies of the transport, shipping and (or) other documents confirming transportation of goods from the territory (on the territory) the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region;
3) the documents confirming revenues to the account of the taxpayer opened in bank (into the account of the taxpayer opened in the organization registered in the territory of the Donetsk People's Republic, the Luhansk People's Republic, the Zaporizhia region or the Kherson region and having according to the legislation of the Donetsk People's Republic or the Luhansk People's Republic with regulatory legal acts of the Zaporizhia region or Kherson region the right to banking operations) money in full in payment for the rendered services in transportation of goods.
15.6. In case of sales of goods, 164 of this Code provided by subitem 16.1 of Item 1 of Article, for confirmation of justification of application of the tax rate of 0 percent are submitted to tax authorities documents (the copy of documents) confirming transfer of the defective (operational) aviation engines, spare parts and components intended for civil aircrafts and transferred in exchange for similar operational (defective) aviation engines, spare parts and components.
16. The list of data from the documents (including about marks and about other information, put down (brought) by the Russian customs authorities on these documents according to the right of the Eurasian Economic Union and the legislation of the Russian Federation on customs regulation) represented to tax authority according to this Article which are specified in the registers provided by subitems 1, of 2, 4 - 6 Items 1, Items 2, 2.1, paragraphs the second - the seventh Item 15 of this Article, form and procedure for filling of the registers provided by subitems 1, of 2, 4 - 6 Items 1, Items 2, 2.1, 15 of this Article and also formats and procedure for electronic submission of these registers affirm federal executive body, the representative for control and supervision in the field of taxes and fees.
The scope of information which are specified in the registers provided by this Article joins information on the size of tax base to which the taxpayer applies the tax rate of 0 percent.
The scope of information which are specified in the register provided by the subitem 6 of Item 1 of this Article join also data from individual delivery note and the document constituted by the taxpayer for the foreign physical person and containing data on cost of the realized goods.
17. For the purpose of check by tax authorities of justification of application of the tax rate of 0 percent and the tax deductions, including on the imported goods, federal executive body, the representative for control and supervision in the field of customs affairs, transfers to federal executive body, the representative for control and supervision in the field of taxes and fees, the data electronically with use of single system of interdepartmental electronic interaction.
The organization of mail service transfers to federal executive body, the representative for control and supervision in the field of customs affairs, data on the commodity exportation fact if goods are sent in the international mailings.
18. The list of the data transferred electronically by federal executive body, the representative for control and supervision in the field of customs affairs in federal executive body, the representative for control and supervision in the field of taxes and fees, for the purpose of check by tax authorities of justification of application of the tax rate of 0 percent and the tax deductions, including on the imported goods, and procedure for their transfer are determined by the data exchange agreement between the specified bodies.
The list of data, formats and procedure for their transfer electronically by the organization of mail service in federal executive body, the representative for control and supervision in the field of customs affairs, for the purpose of confirmation of the actual commodity exportation, sent in the international mailings, affirm jointly federal executive body, the representative for control and supervision in the field of customs affairs, and the organization of mail service.
19. Contracts (agreements) which submission to tax authorities is provided by this Article can be presented in the form of one document constituted in writing signed by the parties, or the documents testimonial of achievement of consent on all essential terms of transaction and containing necessary information on subject, participants and terms of transaction, including on the price and terms of its execution.
20. For confirmation of justification of application of the tax rate of 0 percent and the tax deductions in case of implementation of works (services) the transport, carriage documents constituted electronically on the format approved jointly by federal executive body, the representative for control and supervision in the field of taxes and fees and federal executive body, the representative for control and supervision in the field of customs affairs can be submitted to tax authority:
instead of copies of the documents provided by the subitem 3 of Item 3.1 of this Article - in case of rendering of services, 164 of this Code specified in subitem 2.1 of Item 1 of Article and rendered concerning the goods which are exported by railway transport in customs procedure of export;
instead of copies of the documents provided by the subitem 3 of Item 3.7 of this Article - in case of rendering of services, 164 of this Code specified in subitem 2.7 of Item 1 of Article, for transportation or transportation by railway transport of the exported goods;
instead of copies of the documents provided by the paragraph the fourth Item 5 of this Article - in case of implementation of works (services) specified in the subitem 9 of Item 1 of Article 164 of this Code and rendered by the Russian carriers on rail transport concerning the exported goods.
The documents specified in this Item are submitted to tax authority electronically on telecommunication channels through the operator of the electronic document management which is the Russian organization and conforming to the requirements approved by federal executive body, the representative for control and supervision in the field of taxes and fees.
The submitted documents shall conform to the requirements provided by this Article.
1. The tax amount in case of determination of tax base according to Articles 154 - 159 and 162 of this Code is estimated as the percentage share of tax base corresponding to the tax rate, and in case of separate accounting - as the tax amount received as a result of addition of the amounts of the taxes estimated separately as the percentage shares of the corresponding tax bases corresponding to the tax rates.
2. Total amount of tax in case of sales of goods (works, services) represents the amount received as a result of addition of the tax amounts estimated according to procedure, stipulated in Item 1 this Article.
3. Total amount of tax is not estimated in taxpayers - the foreign organizations specified in Item 1 of Article of 161 of this Code. The tax amount at the same time is estimated in tax agents separately on each transaction on sales of goods (works, services) in the territory of the Russian Federation according to procedure, stipulated in Item 1 this Article.
3.1. In case of sales of goods, 161 of this Code specified in paragraph one of Item 8 of Article, the tax amount by taxpayers sellers is not estimated, except as specified, 164 of this Code provided by paragraphs the seventh and eighth Item 8 of Article 161, the subitem 1 of Item 1 of Article, and also in case of realization of the specified goods to the physical persons who are not individual entrepreneurs.
In case of sales of goods, 161 of this Code specified in paragraph one of Item 8 of Article, the tax amount is estimated in the tax agents specified in Item 8 of Article of 161 of this Code.
4. Total amount of tax is estimated following the results of each tax period applicable to all transactions recognized by the taxation object according to subitems 1 - 3 Items 1 of article 146 of this Code which moment of determination of tax base, stipulated in Clause the 167th of this Code, belongs to the corresponding tax period, taking into account all changes increasing or reducing tax base in the corresponding tax period if other is not provided by this Chapter.
5. Total amount of tax in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction is estimated as the percentage share of the tax base estimated according to article 160 of this Code corresponding to the tax rate.
If according to requirements, stipulated in Item 3 articles 160 of this Code, tax base it is determined separately by each group of imported goods, on each of the specified tax bases the tax amount is estimated separately according to the procedure established by paragraph one of this Item. At the same time the total amount of tax is estimated as the amount received as a result of addition of the amounts of the taxes estimated separately on each of such tax bases.
6. The tax amount on transactions of sales of goods (works, services) assessed according to Item 1 of Article 164 of this Code on the tax rate of 0 percent is estimated separately on each such transaction according to procedure, stipulated in Item 1 this Article.
7. In case of absence at the taxpayer of financial accounting or accounting of the taxation objects tax authorities have the right to estimate the tax amounts which are subject to payment, settlement way based on data on other similar taxpayers.
1. For the purpose of this Chapter the moment of determination of tax base if other is not provided by Items 3, 7 - 11, 13 - 15 these Articles, the earliest of the following dates is:
1) day of shipment (transfer) of goods (works, services), property rights;
2) day of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights.
2. Ceased to be valid since January 1, 2006.
3. In cases if the goods are not shipped and is not transported, but there is transfer of property on these goods, such transfer of property for the purpose of this Chapter is equated to its shipment, except for case, stipulated in Item the 16th this Article.
4. Ceased to be valid since January 1, 2006.
5. Ceased to be valid since January 1, 2006.
6. Ceased to be valid since January 1, 2006.
7. In case of realization by the taxpayer of the goods transferred to them to storage under the contract of warehousing with issue of the warehouse certificate, the moment of determination of tax base is determined by the specified goods as day of implementation of the warehouse certificate.
8. By transfer of property rights in case, stipulated in Item 2 articles 155 of this Code, the moment of determination of tax base it is determined as day of concession of monetary claim or day of the termination of the corresponding obligation, in the cases provided by Items 3 and 4 of the specified Article - as day of concession (the subsequent concession) of the requirement or day of obligation fulfillment by the debtor, in case, stipulated in Item 5 the specified Articles, - as day of transfer of property rights, and in case, stipulated in Item 6 the specified Articles, - as day of entering into information system in which release of the digital right including at the same time digital financial asset and the utilitarian digital right, records about making of transition of the right certified by the specified digital right to the new owner is performed.
9. In case of sales of goods (works, services) provided by subitems 1, 2.1 - 2.8-1, 2.10, 2.13, 3, 3.1, 8, of 9, of the 9.1 and 12 Item 1 of Article 164 of this Code, the moment of determination of tax base on the specified goods (works, services) is the last number of quarter in which documents, stipulated in Article the 165th of this Code are collected. At the same time the tax base in case of sales of goods (works, services) is determined according to the procedure, stipulated in Article 153 of this Code.
If documents (their copy), stipulated in Article the 165th of this Code, are not collected during the terms specified in Item 9 of article 165 of this Code, the moment of determination of tax base on the specified goods (works, services) is the last number of quarter on which the expiration of the corresponding term specified in Item 9 of article 165 of this Code falls if other is not provided by this Item.
In case of reorganization of the organization if the 181st calendar day matches with date of completion of reorganization or comes after the specified date, the moment of determination of tax base is determined by the legal successor (legal successors) as date of completion of reorganization (date of state registration of each again arisen organization, and in case of reorganization in the form of accession - date of entering into the Unified State Register of Legal Entities of record about the termination of activities of each attached organization).
9.1. In the cases provided by Items 6, 6.1 and 6.2 Articles of 161 of this Code, the moment of determination of tax base by the tax agent is established according to the subitem 1 of Item 1 of this Article.
9.2. For the purpose of this Chapter the moment of determination of tax base in case of rendering of services, 164 of this Code provided by subitem 9.2 of Item 1 of Article, is the last number of each tax period.
9.3. For the purpose of this Chapter the moment of determination of tax base in case of rendering of services, 164 of this Code provided by subitems 18 and 19 of Item 1 of Article, is the last number of each tax period.
10. For the purpose of this Chapter the moment of determination of tax base in case of accomplishment of installation and construction works for own consumption is the last number of each tax period.
11. For the purpose of this Chapter the moment of determination of tax base by the transfer of goods (performance of works, rendering services) for own needs recognized by the taxation object according to this Chapter is determined as day of making of the specified transfer of goods (performance of works, rendering services).
12. The accounting policy accepted by the organization for the purposes of the taxation affirms the relevant orders, orders of the head of the organization.
Accounting policy for the purposes of the taxation is applied since January 1 the year following after year of approval by its relevant order, the order of the head of the organization.
The accounting policy for the purposes of the taxation accepted by the organization is obligatory for all separate divisions of the organization.
The accounting policy for the purposes of the taxation accepted by the newly created organization affirms no later than the termination of the first tax period. The accounting policy for the purposes of the taxation accepted by the newly created organization is considered the organization applied from the date of creation.
Paragraph fifth ceased to be valid.
Paragraph of the sixth ceased to be valid.
13. In case of obtaining by the taxpayer - the manufacturer of goods (works, services) of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services) which duration of production cycle of production constitutes over six months (according to the list determined by the Government of the Russian Federation), the taxpayer - the manufacturer of the specified goods (works, services) has the right to determine the moment of determination of tax base as day of shipment (transfer) of the specified goods (performance of works, rendering services) in the presence of separate accounting of the performed transactions and tax amounts by acquired goods (works, services), including by fixed assets and intangible assets, property rights used for implementation of transactions on production of goods (works, services) of long production cycle and other transactions.
In case of receipt of payment, partial payment by the taxpayer - the manufacturer of goods (works, services) in tax authorities along with the tax declaration the contract with the buyer (the copy of such contract certified by the signature of the head and chief accountant), and also the document confirming duration of production cycle of goods (works, services), with indication of their name, term of production, the name of the organization manufacturer, issued by the federal executive body performing functions on development of state policy and the normative legal regulation in the field of industrial, defense and industrial and fuel and energy complexes specified to the taxpayer manufacturer, signed by the authorized person and certified by seal of this body is submitted.
14. If the moment of determination of tax base is day of payment, partial payment of the forthcoming deliveries of goods (performance of works, rendering services) or day of transfer of property rights, on the date of shipment of goods (performance of works, rendering services) or on the date of transfer of property rights on account of the payment which arrived earlier, partial payment there is also moment of determination of tax base.
15. For the tax agents specified in Items 4, of 5, of the 5.1 and 8 Article of 161 of this Code, the moment of determination of tax base is determined according to the procedure, stipulated in Item 1 this Article.
16. In case of realization of real estate shipping date for the purpose of this Chapter day of the conveyance of real property is recognized to the buyer of this property under the transfer act or other document on the conveyance of real property.
1. In case of sales of goods (works, services), transfer of property rights the taxpayer (the tax agent specified in Items 4, 5 and 5.1 Articles of 161 of this Code) in addition to the price (rate) of implementable goods (works, services), the transferred property rights shall show for payment to the buyer of these goods (works, services), property rights the corresponding tax amount.
In case of obtaining by the taxpayer (the tax agents specified in Items 4, 5 and 5.1 Articles of 161 of this Code) of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of the property rights exercised in the territory of the Russian Federation the taxpayer (the tax agents specified in Items 4, 5 and 5.1 Articles of 161 of this Code) shall show to the buyer of these goods (works, services), property rights the tax amount estimated according to the procedure, stipulated in Item 4 Articles 164 of this Code.
Provisions of this Item are not applied in case of sales of goods, 161 of this Code specified in paragraph one of Item 8 of Article, except as specified, 164 of this Code provided by the subitem 1 of Item 1 of Article, and also in case of realization of the specified goods to the physical persons who are not individual entrepreneurs.
The tax amount estimated in the taxpayer in case of shipment (transfer) of the goods provided by subitem 6.2 of Item 1 of Article 164 of this Code, to the organizations on account of the redemption of the digital rights including at the same time digital financial assets and the utilitarian digital rights if the specified digital rights certify the right to such goods and in case of payment, partial payment of the specified digital rights by the taxpayer was applied the tax rate, stipulated in Item 1 Articles 164 of this Code, is shown for payment to these organizations. In this case the organizations shall transfer the corresponding tax amount to the taxpayer after sight of the specified digital rights to the redemption and until shipment (transfer) of such goods.
2. The tax amount shown by the taxpayer (the tax agents specified in Items 4, 5 and 5.1 Articles of 161 of this Code) to the buyer of goods (works, services), property rights is estimated by each type of these goods (works, services), property rights as the percentage share of the prices (rates) specified in Item 1 of this Article corresponding to the tax rate.
3. In case of sales of goods (works, services), transfer of property rights, and also in case of receipt of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights are exposed the corresponding invoices no later than five calendar days, considering from the date of shipment of goods (performance of works, rendering services), from the date of transfer of property rights or from the date of receipt of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights.
In case of calculation of tax amount according to Items 1 - 3 Articles of 161 of this Code the tax agents specified in Items 2 and 3 of Article of 161 of this Code are constituted invoices according to the procedure, established by Items 5 and 6 of article 169 of this Code.
In case of calculation of tax amount by the tax agents specified in Item 10 of Article 174.2 of this Code, invoices are exposed no later than five calendar days of the month following for expired quarter in which payment, partial payment on account of rendering the services by the foreign organizations electronically specified in Item 1 of Article 174.2 of this Code is received in time.
In case of change in value of shipped goods (the performed works, the rendered services), the transferred property rights, including in case of the change in price (rate) and (or) refining of quantity (amount) of shipped goods (the performed works, the rendered services), the transferred property rights, the seller exposes to the buyer corrective the invoice no later than five calendar days considering from the date of creation of the documents specified in Item 10 of Article 172 of this Code.
4. In settlement documents, including in registers of checks and registers on receipt of funds from the letter of credit, source accounting documents and in invoices, the corresponding tax amount is allocated separately.
Paragraph of ceased to be valid.
5. In case of sales of goods (works, services) by the taxpayers exempted according to article 145 of this Code from fulfillment of duties of the taxpayer, invoices are constituted without allocation of the corresponding tax amounts. At the same time on the specified documents the corresponding text becomes or the stamp "Without tax (VAT)" is put.
In case of realization by taxpayers of the goods specified in paragraph one of Item 8 of Article of 161 of this Code and also in case of receipt of payment, partial payment on account of the forthcoming deliveries of such goods the taxpayer constitutes invoices, corrective invoices without tax amounts. At the same time in the specified invoices, corrective invoices the corresponding text becomes or the stamp "is put the VAT is estimated in the tax agent".
6. In case of sales of goods (works, services) to the population on retail prices (rates) the corresponding tax amount joins in the specified prices (rates). At the same time on labels of the goods and price labels exposed by sellers, the tax amount is not allocated.
7. In case of sales of goods in cash by the organizations (companies) and individual entrepreneurs of retail trade and public catering, and also other organizations, the individual entrepreneurs performing works and rendering paid services directly to the population, the requirements established by Items 3 and 4 of this Article for execution of settlement documents and drawing of invoices are considered executed if the seller issued to the buyer the cash register receipt or other document of the established form.
1. The invoice is the document forming the basis for acceptance by the buyer of the goods (works, services) shown by the seller, property rights (including the broker, the agent who enable sales of goods (works, services), property rights on its own behalf) tax amounts to deduction according to the procedure, provided by this Chapter.
The invoice can be constituted and exposed on paper and (or) electronically. Invoices are constituted in electronic form by mutual consent of the parties of the transaction and in the presence at the specified parties of compatible technical means and opportunities for acceptance and processing of these invoices if other is not provided by this Article, according to the established formats and procedure.
Corrective the invoice, exposed by the seller to the buyer of goods (works, services), property rights in case of change in value of shipped goods (the performed works, the rendered services), the transferred property rights towards reduction, including in case of reduction of the price (rate) and (or) reduction of quantity (amount) of shipped goods (the performed works, the rendered services), the transferred property rights, is the document forming the basis for acceptance by the seller of goods (works, services), property rights of tax amounts to deduction according to the procedure, provided by this Chapter.
The invoice is the document forming the basis for acceptance by the buyer, the acting as the tax agent according to Item 8 of Article of 161 of this Code, the estimated tax amounts to deduction according to the procedure, provided by this Chapter.
Corrective the invoice, constituted in case of change in value of the shipped goods specified in paragraph one of Item 8 of Article of 161 of this Code including in case of the change in price and (or) change of quantity (amount) of shipped goods, is the document forming the basis for acceptance by the buyer, the acting as the tax agent according to Item 8 of Article of 161 of this Code, tax amounts to deduction according to the procedure, provided by this Chapter.
1.1. In case of realization, transfer as a part of the performed works of the goods which are subject to traceability invoices, including corrective invoices, are exposed electronically, except as specified:
1) realization, transfers as a part of the performed works of the goods which are subject to traceability, physical persons for personal, the family, house and other not connected with business activity needs, and also to taxpayers of tax on the professional income;
2) realization and movements of the goods which are subject to traceability from the territory of the Russian Federation according to customs procedure of export (re-export);
3) realization and movements of the goods which are subject to traceability from the territory of the Russian Federation on the territory of other state member of the Eurasian Economic Union.
1.2. The organizations and (or) individual entrepreneurs in case of acquisition, obtaining as a part of the performed works of the goods which are subject to traceability shall provide invoices, including corrective invoices, electronically on telecommunication channels through the operator of the electronic document management which is the Russian organization and conforming to the requirements approved by federal executive body, the representative for control and supervision in the field of taxes and fees.
2. Invoices are the basis for acceptance of the tax amounts to deduction in case of fulfillment of requirements determined by Items 5, 5.1 and 6 these Articles shown to the buyer by the seller. Corrective the invoice, exposed by the seller to the buyer of goods (works, services), property rights in case of change in value of shipped goods (the performed works, the rendered services), the transferred property rights towards reduction, including in case of reduction of the price (rate) and (or) reduction of quantity (amount) of shipped goods (the performed works, the rendered services), the transferred property rights, is the basis for acceptance by the seller of goods (works, services), property rights of the tax amounts to deduction in case of fulfillment of requirements determined by Items 5.2 and 6 of this Article.
The mistakes in invoices and corrective invoices which are not interfering tax authorities when conducting tax audit to identify the seller, the buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their cost, the tax rate and tax amount shown to the buyer and also not specifying (incorrect specifying) in the invoice of the data established by subitems 16 - the 18th Item 5 of this Article, are not the basis for refusal in acceptance to deduction of tax amounts.
Failure to meet requirements to the invoice, not provided by Items 5 and 6 of this Article, cannot be the basis for refusal to accept to tax amount deduction, shown by the seller. Failure to carry out of the requirements to the corrective invoice exposed by the seller to the buyer of goods (works, services), property rights in case of change in value of shipped goods which are not provided by Items 5.2 and 6 of this Article (the performed works, the rendered services), the transferred property rights towards reduction, including in case of reduction of the price (rate) and (or) reduction of quantity (amount) of shipped goods (the performed works, the rendered services), the transferred property rights, cannot be the basis for refusal in acceptance to deduction by the seller of tax amount.
Provisions of this Item are applied also to the invoices, corrective invoices exposed by the taxpayer to the buyer, the acting as the tax agent according to Item 8 of Article of 161 of this Code.
3. The taxpayer (including being the tax agent) shall constitute the invoice, messages of the purchase ledger and the sales ledger:
1) when making the transactions recognized by the taxation object according to this Chapter (except for transactions, non-taxable (exempted from the taxation) according to article 149 of this Code if other is not provided by subitem 1.1 of this Item). When making transactions on sales of goods (works, services), property rights, except for the transactions on sales of goods which are subject to the traceability, persons who are not taxpayers of the value added tax, and to the taxpayers exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge in the written consent of the parties of the transaction of the invoice are not constituted);
1. 1) when making transactions on sales of goods, non-taxable (exempted from the taxation) according to article 149 of this Code, exported out of limits of the territory of the Russian Federation on the territory of state member of the Eurasian Economic Union;
2) in other cases determined in accordance with the established procedure.
3.1. The taxpayers including exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge, persons who are not taxpayers, in case of exposure and (or) receipt of invoices by them when implementing business activity for the benefit of other person on the basis of commission agreements, agency agreements providing realization and (or) purchase of goods (works, services), property rights on behalf of the broker (agent) or on the basis of freight forwarding agreements, and also in case of accomplishment of functions of the builder shall conduct register of the received and exposed invoices concerning the specified activities.
For the taxpayers performing business activity on the basis of freight forwarding agreements, provisions of paragraph one of this Item are applied in case of determination of tax base by them as the income amount received in the form of remuneration in case of execution of these agreements.
For persons performing business activity on the basis of freight forwarding agreements, not being taxpayers of the value added tax or being the taxpayers exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge, provisions of paragraph one of this Item are applied if in case of the determination of tax base by them according to the procedure established by Chapters 23, of 25, 26.1 and 26.2 of this Code as a part of the income the income in remuneration type in case of execution of these agreements is considered.
In register of the received and exposed invoices the invoices exposed on income amount in the form of remuneration in case of execution of the agreements specified in this Item are not subject to registration.
Provisions of this Item do not extend to the tax agents specified in Items 4, 5 and 5.1 Articles of 161 of this Code.
3.2. The foreign persons who are subject to registration according to Item 4.6 of Article 83 of this Code do not constitute the invoice, purchase ledgers, sales ledgers, register of the received and exposed invoices when rendering the services electronically specified in Item 1 of Article 174.2 of this Code and also in case of sales of goods according to Article 174.3 of this Code do not conduct.
4. Ceased to be valid according to the Federal Law of the Russian Federation of 28.12.2013 No. 420-FZ
5. In the invoice exposed in case of sales of goods (works, services), transfer of property rights shall be specified:
1) sequence number and date of creation of the invoice;
2) name, address and identification taxpayer numbers (tax agent) and buyer;
3) name and address of the consignor and consignee;
4) number of the payment and settlement document in case of receipt of payment, partial payment or other payments on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights, the details allowing to identify the document on shipment of goods (about performance of works, about rendering services), about transfer of property rights;
5) sequence number of record of the delivered (shipped) goods (the performed works, the rendered services), the transferred property rights, the name of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights and unit of measure (in case of possibility of its specifying);
6) quantity (I will eat around) delivered (shipped) on invoice goods (works, services) proceeding from the units of measure accepted on it (in case of possibility of its specifying);
6. 1) name of currency;
6. 2) identifier of the public contract, agreement (agreement) (in the presence);
7) the price (rate) for unit of measure (in case of possibility of its specifying) under the agreement (contract) excluding tax, and in case of use of the state regulated prices (rates) including tax taking into account tax amount;
8) the cost of goods (works, services), property rights for all quantity delivered (shipped) on invoice goods (the performed works, the rendered services), the transferred property rights without tax;
9) the excise amount on excise goods;
10) tax rate;
11) the tax amount shown to the buyer of goods (works, services), property rights, determined proceeding from applicable tax rates;
12) the cost of all quantity delivered (shipped) on invoice goods (the performed works, the rendered services), the transferred property rights taking into account tax amount;
14) registration number of the declaration on goods;
15) goods type code according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union. The data provided by this subitem are specified concerning the goods which are exported out of limits of the territory of the Russian Federation on the territory of state member of the Eurasian Economic Union;
16) registration batch number of the goods which are subject to traceability;
17) the quantitative unit of measure of goods used for the purpose of traceability implementation;
18) goods quantity, subject to traceability, in the quantitative unit of measure of goods used for the purpose of traceability implementation;
19) the cost of the goods which are subject to traceability.
The data provided by subitems 16 - 19 these Items, are specified in case of sales of goods (including as a part of sets (sets) which are subject to traceability and also by transfer of the goods which are subject to traceability as a part of the performed works.
The data provided by subitems 16 - 18 these Items, are specified concerning the goods which are subject to traceability.
5.1. In the invoice exposed in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights, shall be specified:
1) sequence number and date of creation of the invoice;
2) name, address and identification taxpayer numbers (tax agent) and buyer;
3) number of the payment and settlement document;
4) the name of the delivered goods (the description of works, services), property rights;
4. 1) name of currency;
4. 2) identifier of the public contract, agreement (agreement) (in the presence);
5) payment amount, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights;
6) tax rate;
7) the tax amount shown to the buyer of goods (works, services), property rights, determined proceeding from applicable tax rates.
5.2. In the corrective invoice exposed in case of change in value of shipped goods (the performed works, the rendered services), the transferred property rights, including in case of the change in price (rate) and (or) refining of quantity (amount) of the delivered (shipped) goods (the performed works, the rendered services), property rights, shall be specified:
1) name "corrective invoice", sequence number and date of creation of the corrective invoice;
2) sequence number and date of creation of the invoice (invoices) on which, (which) performs change in value of shipped goods (the performed works, the rendered services), the transferred property rights, including in case of the change in price (rate) and (or) refining of quantity (amount) of the delivered (shipped) goods (the performed works, the rendered services), the transferred property rights;
3) names, addresses and taxpayer identification numbers (tax agent) and buyer;
4) sequence number of record of the delivered (shipped) goods (the performed works, the rendered services), the transferred property rights, the name of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights and unit of measure (in case of possibility of its specifying) on which the change in price (rate) and (or) refining of quantity (amount) are performed;
5) quantity (amount) of goods (works, services) in the invoice (invoices) proceeding from the units of measure accepted on it (in case of possibility of their specifying) before refining of quantity (amount) of the delivered (shipped) goods (the performed works, the rendered services), the transferred property rights;
6) name of currency;
6. 1) identifier of the public contract, agreement (agreement) (in the presence);
7) the price (rate) for unit of measure (in case of possibility of its specifying) excluding tax, and in case of use of the state regulated prices (rates) including tax taking into account tax amount before the change in price (rate);
8) the cost of all goods quantity (works, services), property rights according to the invoice (invoices) without tax before the made changes;
9) the excise amount on excise goods;
10) tax rate;
11) the tax amount determined proceeding from applicable tax rates before and after change in value of shipped goods (the performed works, the rendered services), the transferred property rights, including in case of the change in price (rate) and (or) refining of quantity (amount) of the delivered (shipped) goods (the performed works, the rendered services), the transferred property rights;
12) the cost of all goods quantity (works, services), property rights according to the invoice (invoices) taking into account tax amount before and after change in value of shipped goods (the performed works, the rendered services), the transferred property rights, including in case of the change in price (rate) and (or) refining of quantity (amount) of the delivered (shipped) goods (the performed works, the rendered services), the transferred property rights;
13) difference between indicators of the invoice (invoices) according to which, (which) performs change in value of shipped goods (the performed works, the rendered services), the transferred property rights, including in case of the change in price (rate) and (or) refining of quantity (amount) of the delivered (shipped) goods (the performed works, the rendered services), the transferred property rights, and the indicators estimated after change in value of shipped goods (the performed works, the rendered services), transferred property rights, including in case of the change in price (rate) and (or) refining of quantity (amount) delivered (shipped) goods (performed works, rendered services), the transferred property rights;
14) country of goods' origin;
15) registration number of the declaration on goods;
16) registration batch number of the goods which are subject to traceability;
17) the quantitative unit of measure of goods used for the purpose of traceability implementation;
18) goods quantity, subject to traceability, in the quantitative unit of measure of goods used for the purpose of traceability implementation;
19) the cost of the goods which are subject to traceability.
The taxpayer has the right to constitute single corrective the invoice on change in value of shipped goods (the performed works, the rendered services), the transferred property rights specified in two and more invoices constituted by this taxpayer earlier.
6. The invoice is signed by the head and the chief accountant of the organization or other persons authorized on that by the order (other administrative document) on the organization or the power of attorney on behalf of the organization. When drawing the invoice by the individual entrepreneur the invoice is signed by the individual entrepreneur or the other person authorized by the power of attorney on behalf of the individual entrepreneur with indication of details of the certificate on state registration of this individual entrepreneur.
The invoice, constituted electronically, is signed by the strengthened qualified digital signature of the head of the organization or the other persons authorized on it by the order (other administrative document) on the organization or the power of attorney on behalf of the organization, the individual entrepreneur in accordance with the legislation of the Russian Federation.
7. If under the terms of the transaction the obligation is expressed in foreign currency, the amounts specified in the invoice can be expressed in foreign currency.
8. The form of the invoice and procedure for its filling, form and procedure for maintaining register of the received and exposed invoices, purchase ledgers and sales ledgers are established by the Government of the Russian Federation.
9. The procedure for exposure and receipt of invoices electronically on telecommunication channels using the strengthened qualified digital signature is established by the Ministry of Finance of the Russian Federation.
Formats of the invoice, register of the received and exposed invoices, purchase ledgers and sales ledgers electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.
1. Physical persons - citizens of foreign states in case of commodity exportation which are acquired by them at taxpayers - the organizations of retail trade and in case of which realization the tax was estimated have entitlement to compensation of the tax amount paid by such physical persons as a part of the goods price to the organizations of retail trade (including when implementing of activities by them through separate division), in payment type of money to such physical persons according to the procedure and on conditions which are established by this Article (further in this Chapter - compensation of tax amount).
The physical person - the citizen of foreign state has tax amount entitlement to compensation in case of presentation of the passport which is issued by authorized body of the foreign state which is not state member of the Eurasian Economic Union and on which the specified physical person drove on the territory of the Russian Federation and on condition of export by this physical person of the goods acquired by it out of limits of customs area of the Eurasian Economic Union (except for commodity exportation through the territories of state members of the Eurasian Economic Union) through check points through Frontier of the Russian Federation which list is determined by the Government of the Russian Federation.
2. Compensation of tax amount is not made in case of acquisition by physical persons - citizens of foreign states of the goods recognized excisable according to Article of 181 of this Code. The government of the Russian Federation has the right to determine the list of other goods in case of which acquisition by physical persons - citizens of foreign states based on this Article do not make compensation of tax amount.
3. The tax amount compensated to the physical person - to the citizen of foreign state based on this Article, is determined as the tax amount estimated in the organization of retail trade in case of sales of goods to this physical person, reduced by the cost of service in compensation of tax amount.
4. The documents confirming the right of the physical person - the citizen of foreign state on compensation of tax amount, are recognized the passport which is issued by authorized body of the foreign state which is not state member of the Eurasian Economic Union and according to which the specified physical person drove on the territory of the Russian Federation, and the document (check) for compensation of tax amount processed to physical person by the taxpayer - the organization of retail trade according to the procedure and on conditions which are provided by this Article, with mark of customs authority of the Russian Federation confirming the commodity exportation fact from the territory of the Russian Federation out of limits of customs area of the Eurasian Economic Union (except for commodity exportation through the territories of state members of the Eurasian Economic Union) through check points through Frontier of the Russian Federation in time provided for commodity exportation according to Item 9 of this Article.
The procedure for putting down of the mark provided by this Item in documents (checks) for compensation of tax amount on paper and electronically affirms federal executive body, the representative for control and supervision in the field of customs affairs.
5. The document (check) for compensation of tax amount in case of sales of goods to the physical person - the citizen of foreign state having tax amount entitlement to compensation is drawn up to such physical person by the taxpayer - the organization of the retail trade included in the list of the organizations of retail trade approved by the federal executive body performing functions on development of state policy and normative legal regulation in the field of development of foreign and domestic trade.
The application form about inclusion in the list of the organizations of retail trade specified in paragraph one of this Item, procedure for consideration of the application about inclusion of the organization of retail trade in the specified list and procedure for exception of the organization of retail trade of the specified list affirm the federal executive body performing functions on development of state policy and normative legal regulation in the field of development of foreign and domestic trade.
For inclusion in the list of the organizations of retail trade specified in paragraph one of this Item, the organization of retail trade or its separate division shall be placed in locations which list affirms the Government of the Russian Federation.
The organization of retail trade shall correspond to the selection criteria of the organizations of retail trade determined by the Government of the Russian Federation.
6. The document (check) for compensation of tax amount is processed upon the demand of the physical person - the citizen of foreign state in case of realization to it the organization of retail trade within one calendar day of goods a minimum of 10 thousand rubles including tax.
The document (check) for compensation of tax amount can be processed by the organizations of retail trade electronically (further in this Article - the electronic document (check). The format of the electronic document (check) affirms jointly federal executive body, the representative for control and supervision in the field of customs affairs, and federal executive body, the representative for control and supervision in the field of taxes and fees.
The document (check) for compensation of tax amount is processed based on one or several cash register receipts printed within one calendar day using the control and cash equipment which address of installation (application) corresponds to the location of the organization of retail trade or its separate division provided by the list specified in paragraph three of Item 5 of this Article.
7. The document (check) for compensation of tax amount is constituted in any form and contains the following data:
1) sequence number and date of creation of the document (check) for compensation of tax amount;
2) sequence number and date of the cash register receipt issued by the organization of retail trade to the physical person specified in Item 1 of this Article;
3) the name, identification taxpayer number of the organization of retail trade, the address of this organization or its separate division (in case of implementation of retail trade of activities by the organization through separate division);
4) the surname, name, middle name (in case of its availability) the physical person specified in Item 1 of this Article written by letters of the Latin alphabet (according to passport data);
5) passport number of the physical person specified in Item 1 of this Article;
6) the name of foreign state which authorized body issues the passport to the physical person specified in Item 1 of this Article, written by letters of the Latin alphabet (according to passport data);
7) the name of the realized goods and unit of measure;
8) numbers (articles) of goods (in case of their availability) (on each description of goods);
9) quantity (amount) of the realized goods (on each description of goods);
10) the tax amount estimated in the organization of retail trade for the realized goods (on each description of goods);
11) the cost of the realized goods taking into account tax amount (on each description of goods);
12) the bar code allowing to perform using readers identification of document number (check) for compensation of tax amount.
8. The organizations of retail trade which are not rendering the services provided by subitem 2.11 of Item 1 of Article 164 of this Code transfer electronically to persons rendering such services based on agreements with the specified organizations of retail trade, the data from documents (checks) for compensation of tax amount, electronic documents (checks). The structure, format, procedure for transfer electronically of the specified data and procedure for transfer of electronic documents (checks) affirm federal executive body, the representative for control and supervision in the field of customs affairs.
The persons rendering services, provided by subitem 2.11 of Item 1 of Article 164 of this Code transfer electronically to federal executive body, the representative for control and supervision in the field of customs affairs, the data from documents (checks) for compensation of tax amount, electronic documents (checks). The structure, format, procedure for transfer electronically of the specified data and procedure for transfer of electronic documents (checks) affirm federal executive body, the representative for control and supervision in the field of customs affairs.
Federal executive body, the representative for control and supervision in the field of customs affairs, transfers electronically to federal executive body, the representative for control and supervision in the field of taxes and fees, the data from documents (checks) for compensation of tax amount, including from electronic documents (checks), and data on the marks which are put down on such documents by customs authorities of the Russian Federation specified in item 4 of this Article. The structure, format and procedure for transfer electronically of the specified data affirm jointly federal executive body, the representative for control and supervision in the field of taxes and fees, and federal executive body, the representative for control and supervision in the field of customs affairs.
Federal executive body, the representative for control and supervision in the field of customs affairs, transfers electronically to persons rendering the services provided by subitem 2.11 of Item 1 of Article 164 of this Code, data from documents (checks) for compensation of tax amount, data on the marks which are put down on them by customs authorities of the Russian Federation specified in item 4 of this Article, electronic documents (checks) with the marks which are put down by customs authorities of the Russian Federation specified in item 4 of this Article. The structure, format, procedure for transfer electronically of the specified data and procedure for transfer of electronic documents (checks) affirm federal executive body, the representative for control and supervision in the field of customs affairs.
8.1. The persons rendering services, provided by subitem 2.11 of Item 1 of Article 164 of this Code based on agreements with the organizations of retail trade, after payment to physical persons - to citizens of foreign states of compensation of tax amounts send to the organizations of retail trade which processed documents (checks) for compensation of tax amount:
documents (checks) for compensation of tax amount with the marks specified in item 4 of this Article;
the data received from federal executive body, the representative for control and supervision in the field of customs affairs according to the paragraph the fourth Item 8 of this Article, - electronically;
data about compensated to physical persons - to citizens of foreign states tax amounts - electronically.
The format, procedure for the direction electronically of the specified data and procedure for transfer of electronic documents (checks) affirm federal executive body, the representative for control and supervision in the field of taxes and fees.
9. Physical persons - the citizens of foreign states having entitlement to compensation of the tax amount having the right to address for compensation of tax amount within one year from the date of purchase of goods in the organizations of retail trade on condition of commodity exportation within three months from the date of their acquisition out of limits of customs area of the Eurasian Economic Union (except for commodity exportation through the territories of state members of the Eurasian Economic Union) through check points through Frontier of the Russian Federation.
1. The tax amounts shown to the taxpayer in case of purchase of goods (works, services), property rights or actually paid to them in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction if other is not established by provisions of this Chapter, do not join in the expenses accepted to deduction in case of calculation of the income tax of the organizations (income tax), except as specified, provided by Items 2 and 2.1 of this Article.
2. The tax amounts shown to the buyer in case of purchase of goods (works, services), property rights, including fixed assets and intangible assets, or actually paid in case of commodity importation including fixed assets and intangible assets, on the territory of the Russian Federation, are considered in the cost of such goods (works, services), property rights, including fixed assets and intangible assets, in cases:
1) acquisition (import) of goods (works, services), including fixed assets and intangible assets used for transactions on production and (or) realization (and also to transfer, accomplishment, rendering for own needs) goods (works, services), non-taxable (exempted from the taxation);
2) acquisition (import) of goods (works, services), including fixed assets and intangible assets used for transactions on production and (or) sales of goods which place of realization the territory of the Russian Federation is not recognized, except for of transactions on sales of goods by means of electronic trading platforms to the buyer - to the physical person receiving goods in other state member of the Eurasian Economic Union;
2. 1) acquisition (import) of goods (works, services), including fixed assets and intangible assets used for transactions on implementation of works (services) stipulated in Article the 149th of this Code which place of realization the territory of the Russian Federation is not recognized. Provisions of this subitem are not applied in case of acquisition of the promotion and marketing services used for assignment of rights, specified in the subitem 26 of Item 2 of article 149 of this Code which place of realization the territory of the Russian Federation is not recognized;
3) acquisition (import) of goods (works, services), including fixed assets and intangible assets, the persons who are not taxpayers of the value added tax or exempted from fulfillment of duties of the taxpayer on calculation and the tax discharge;
4) acquisition (import) of goods (works, services), including fixed assets and intangible assets, property rights, for production and (or) realization (transfer) of goods (works, services), transactions on realization (transfer) of which are not recognized sales of goods (works, services) according to Item 2 of article 146 of this Code if other is not established by this Chapter;
5) acquisitions by the banks applying accounting treatment for tax, stipulated in Item the 5th this Article, goods, including fixed assets and intangible assets, property rights which are exercised further by banks prior to use for banking operations, for leasing or before putting into operation;
6) acquisitions of rights of the property rights provided by the paragraph the second Item 1, Items 2 - the 4 and 6 articles 155 of this Code;
7) acquisitions of cars and motorcycles which tax base is determined by transactions of realization according to Item 5.2 of Article 154 of this Code.
2.1. In case of purchase of goods (works, services), including fixed assets, intangible assets, property rights completely at the expense of subsidies and (or) budget investments received by the taxpayer from budgets of budget system of the Russian Federation, the tax amounts shown to the taxpayer and (or) actually paid to them in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction are not deductible.
In case of purchase of goods (works, services), including fixed assets, intangible assets, property rights partially at the expense of subsidies and (or) budget investments received by the taxpayer from budgets of budget system of the Russian Federation, the tax amounts shown to the taxpayer and (or) actually paid to them in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction are not deductible in respective share.
The specified share is determined as the relation of the amount of the subsidies and (or) budget investments spent for purchase of goods (works, services), including fixed assets, intangible assets, property rights, to total cost of the specified goods (works, services), including fixed assets, intangible assets, property rights taking into account such goods raised to the taxpayer and actually paid to them when importing to the territory of the Russian Federation and other territories which are under its jurisdiction, tax amounts.
In case of provision of subsidy for payment of tax amounts in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction, the tax amount paid for the account of such subsidies and (or) budget investments is not deductible.
The tax amounts which are not deductible according to this Item do not join in the cost of the specified goods (works, services), including fixed assets, intangible assets, property rights, and 264 of this Code are considered one-timely as a part of other expenses according to Article.
If by provision of subsidies and (or) budget investments specific goods are not determined (works, services), including fixed assets, intangible assets, property rights on which acquisition the specified subsidies and (or) budget investments are provided, the taxpayer shall keep the separate cost accounting, the performed at the expense of subsidies and (or) budget investments, and costs performed at the expense of other sources.
Provisions of this Item are applied also during the carrying out capital construction and (or) real estate acquisition at the expense of subsidies and (or) budget investments received by the taxpayer from budgets of budget system of the Russian Federation with the subsequent increase in authorized capital of the state (municipal) unitary enterprises or emergence of the right of the state-owned (municipal) property to equivalent part in the authorized (share) capital of legal entities.
Provisions of this Item are not applied if documents on provision of subsidies and (or) budget investments provide financing of costs for payment of acquired goods (works, services), including fixed assets, intangible assets, property rights without inclusion in structure of such costs raised the tax amounts and (or) tax amounts paid in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction.
2.2. The tax amounts shown to the taxpayer by transfer of the property rights provided by the paragraph the second Item 1, Items 2 - the 4 and 6 articles 155 of this Code, are not deductible.
3. The tax amounts accepted to deduction by the taxpayer on goods (works, services), including on fixed assets and intangible assets, property rights according to the procedure, provided by this Chapter, are subject to recovery by the taxpayer in cases:
1) cessions of property, intangible assets, property rights as contribution to the authorized (share) capital of economic societies and partnerships, contribution under the agreement of investment partnership or shares to share funds of cooperatives, transfers of mutual investment fund of property to managing company to trust management, and also the conveyances of real property on replenishment of the target capital of non-profit organization according to the procedure, No. 275-FZ established by the Federal Law of December 30, 2006 "About procedure for forming and use of the target capital of non-profit organizations".
Tax amounts in the amount of, earlier accepted to deduction, and concerning fixed assets and intangible assets - in the amount of the amount pro rata to residual (balance sheet) cost without revaluation are subject to recovery.
The tax amounts which are subject to recovery according to this subitem do not join in property value, intangible assets and property rights and are subject to the tax deduction at the accepting organization (including the agreement party of investment partnership - the managing companion) according to the procedure, established by this Chapter. At the same time the amount of the recovered tax is specified in documents which draw up transfer of the specified property, intangible assets and property rights.
Provisions of this subitem are not applied to cession of property, intangible assets, property rights by joint-stock company which is created for the purpose of implementation of agreements on creation of special economic zones and which 100 percent of shares belongs to the Russian Federation, in the authorized capital of the economic societies created with participation of such joint-stock company for present purposes, which are managing companies of special economic zones;
2) further use of such goods (works, services), including fixed assets and intangible assets, and property rights for implementation of the transactions specified in Item 2 of this Article, except for: the transactions provided by subitems 16 - 18, 22, 23 Items 2 of article 146 of this Code; the transaction provided by the subitem of 1 this Item; performance of works (rendering services) outside the territory of the Russian Federation the Russian air enterprises within peacekeeping activities and implementation of international cooperation in permission of international problems of humanitarian character within the United Nations (concerning aircrafts, engines and spare parts to them); transfers of fixed assets, intangible assets and (or) other property, property rights to the legal successor (legal successors) by reorganization of legal entities; cessions of property to the agreement party of particular partnership (cooperation agreement), the agreement of investment partnership or its legal successor in case of apportionment of its share from the property which is in common property of agreement parties, or the Section of such property; transactions on transfer on a grant basis to the medical organizations which are non-profit organizations, to state governing bodies and (or) local government bodies, bodies of the public power of the federal territory Sirius, the public and local government offices state and to municipal unitary enterprises of property, held for use for the purpose of the prevention and prevention of distribution, and also diagnostics and treatment of new koronavirusny infection; transactions on transfer on a grant basis to the state treasury of the Russian Federation of real estate units.
Tax amounts in the amount of, earlier accepted to deduction, and concerning fixed assets and intangible assets - in the amount of the amount pro rata to residual (balance sheet) cost without revaluation are subject to recovery.
The tax amounts which are subject to recovery according to this subitem do not join in the cost of the specified goods (works, services), including fixed assets and intangible assets, property rights, and 264 of this Code are considered as a part of other expenses according to Article.
Recovery of tax amounts is made in that tax period in which goods (works, services), including fixed assets and intangible assets, and property rights were transferred or begin to be used by the taxpayer for implementation of the transactions specified in Item 2 of this Article.
Upon the transition of the taxpayer to the special tax regimes according to Chapters 26.2 and 26.5 of this Code of tax amount accepted to deduction by the taxpayer on goods (works, services), including fixed assets and intangible assets, and property rights according to the procedure, provided by this Chapter are subject to recovery in the tax period preceding transition to the specified modes.
Paragraph of the sixth ceased to be valid
Paragraph of the seventh ceased to be valid
3) in case of transfer by the buyer of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights.
Recovery of tax amounts is made by the buyer in that tax period in which tax amounts on goods purchased (to works, services), to property rights are deductible according to the procedure, established by this Code, or in that tax period in which there was change of conditions or termination of the relevant agreement and return of the corresponding payment amounts, partial payment received by the taxpayer on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights.
The tax amounts accepted to deduction concerning payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights, are subject to recovery in the amount of the tax accepted by the taxpayer to deduction on the goods (the performed works rendered to services) acquired by it to the transferred property rights in which payment are subject to offsetting of the amount of earlier listed payment, partial payment according to terms of the contract (in the presence of such conditions).
Provisions of this subitem extend to the tax agents specified in Item 8 of Article of 161 of this Code;
4) changes in value of shipped goods (the performed works, the rendered services), the transferred property rights towards reduction, including in case of reduction of the price (rate) and (or) reduction of quantity (amount) of shipped goods (the performed works, the rendered services), the transferred property rights.
Tax amounts in the amount of difference between the tax amounts estimated proceeding from the cost of shipped goods (the performed works, the rendered services), the transferred property rights before such reduction are subject to recovery.
Recovery of tax amounts is made by the buyer in tax period of which the earliest of the following dates is the share:
the date of receipt by the buyer of source documents for change towards reduction of cost of goods purchased (the performed works, the rendered services), the acquired property rights;
the date of receipt by the buyer of the corrective invoice exposed by the seller in case of change towards reduction of cost of shipped goods (the performed works, the rendered services), the transferred property rights.
Provisions of this subitem extend to the tax agents specified in Item 8 of Article of 161 of this Code;
5) ceased to be valid according to the Federal Law of the Russian Federation of 24.11.2014 No. 366-FZ
6) obtaining by the taxpayer in accordance with the legislation of the Russian Federation from budgets of budget system of the Russian Federation of subsidies and (or) budget investments on compensation of earlier incured purchase costs of goods (works, services), including fixed assets, intangible assets, property rights and (or) on cost recovery on the tax discharge in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction.
Tax amounts in the amount of, earlier accepted to deduction are subject to recovery if other is not provided by this subitem.
In case of receipt by the taxpayer of subsidies and (or) budget investments for compensation of part of earlier incured purchase costs of goods (works, services), including fixed assets, intangible assets, property rights the tax amount accepted to deduction on the specified goods (works, services), including fixed assets, intangible assets, property rights, and (or) tax amount, paid in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction in respective share are subject to recovery.
The specified share is determined as the relation of the amount of subsidies and (or) budget investments at the expense of which purchase costs of goods were compensated (works, services), including fixed assets, intangible assets, property rights, to total cost of the specified goods (works, services), including fixed assets, intangible assets, property rights taking into account such goods raised to the taxpayer and actually paid to them when importing to the territory of the Russian Federation and other territories which are under its jurisdiction, tax amounts.
In case of receipt of subsidy for cost recovery on payment of tax amounts in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction, the tax amount which is earlier accepted to deduction in the amount of the received subsidy is subject to recovery.
If by provision of subsidies and (or) budget investments for compensation of earlier incured costs specific goods are not determined (works, services), including fixed assets, intangible assets, property rights which purchase costs are subject to compensation, recovery the tax amount on goods purchased (works, services), including fixed assets, intangible assets, property rights accepted to deduction within the calendar year preceding year of receipt of the specified subsidies and (or) budget investments in respective share is subject.
The share specified in paragraph six of this subitem is determined proceeding from the amount of the subsidies and (or) budget investments received on cost recovery in the total value of total expenses (taking into account shown to the taxpayer and actually paid in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction, tax amounts) on acquisition, production and (or) sales of goods (works, services), the property rights performed within the calendar year preceding year of receipt of the specified subsidies and (or) budget investments.
The tax amounts which are subject to recovery according to this subitem do not join in the cost of goods (works, services), including fixed assets, intangible assets, property rights, and 264 of this Code are considered one-timely as a part of other expenses according to Article.
Recovery of tax amounts is made in that tax period in which the amounts of subsidies and (or) budget investments are received.
Provisions of this subitem are not applied if documents on provision of subsidies and (or) budget investments provide cost recovery on purchase of goods (works, services), including fixed assets, intangible assets, property rights without inclusion in structure of such costs raised the tax amounts and (or) tax amounts paid in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction;
7) absence at the taxpayer of the separate cost accounting specified in paragraph six of Item 2.1 of this Article.
Tax amounts on goods (works, services), including on fixed assets, intangible assets, property rights, accepted to deduction in calendar year for tax periods since tax period in which subsidies and (or) budget investments are received, are subject to recovery in the last tax period of the specified calendar year in respective share.
The specified share is determined as the relation of the amount of subsidies and (or) budget investments taking into account provisions of the paragraph of the fourth this subitem to the total value of total expenses (taking into account shown to the taxpayer and actually paid to them in case of commodity importation on the territory of the Russian Federation and other territories which are under its jurisdiction, tax amounts) on acquisition, production and (or) sales of goods (works, services), including fixed assets, intangible assets, property rights performed during the tax periods specified in the paragraph the second this subitem.
The positive difference between the amount of subsidies and (or) budget investments and expense amount when calculating share current calendar year is not considered and increases to the amount of subsidies and (or) budget investments for the purposes of calculation of share next calendar year.
The tax amounts which are subject to recovery according to this subitem do not join in the cost of goods (works, services), including fixed assets, intangible assets, property rights, and 264 of this Code are considered one-timely as a part of other expenses according to Article.
3.1. By reorganization of the organization of tax amount, accepted by such organization to deduction for goods (works, services), including on fixed assets, intangible assets, property rights, or concerning payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights, according to the procedure, provided by this Chapter, are subject to recovery by the legal successor of such organization in the cases provided by subitems 2 - 4 Items 3 of this Article:
in case of application by the legal successor of general regime of the taxation - in the tax periods established by paragraphs the fourth and seventh the subitem 2, the paragraph the second subitem 3 and paragraphs third - the fifth the subitem 4 of Item 3 of this Article respectively;
upon transition of the legal successor to special tax regimes according to Chapters 26.2 and 26.5 of this Code, - in the tax period preceding transition of the legal successor to the specified modes;
upon transition of the legal successor who is the newly created legal entity as a result of reorganization of the legal entity to special tax regime according to Chapter 26.2 of this Code, - in the first quarter since which the specified legal successor applies simplified taxation system;
in case of application by the legal successor formed as a result of reorganization of the organization by joining of one legal entity to other legal entity, special tax regime according to Chapter 26.2 of this Code at the time of entering into the Unified State Register of Legal Entities of record about the termination of activities of the attached legal entity, - in the first quarter, following quarter in which the specified record is made in the Unified State Register of Legal Entities.
Recovery of tax amounts by the legal successor of the organization is made based on the invoices (copies of the invoices) exposed to such organization and attached to the transfer act or the separation balance sheet, proceeding from the cost of the transferred goods (works, services) specified in them, property rights, and concerning the transferred fixed assets and intangible assets - in the amount of the amount pro rata to residual (balance sheet) cost without revaluation. In case of absence at the legal successor of invoices of such organization recovery of tax amounts is made by the legal successor based on the accounting reference calculation using the tax rates, stipulated in Item 2 or 3 Articles 164 of this Code (operating at the time of purchase of goods (works, services), property rights, fixed assets by the specified organization), to the cost of goods (works, services), property rights, and concerning fixed assets and intangible assets - in the amount of the amount pro rata to residual (balance sheet) cost without the revaluation specified in the transfer act or the separation balance sheet.
4. The tax amounts shown by sellers of goods (works, services), property rights to the taxpayers performing both the taxable, and exempted from the taxation transactions:
are considered in the cost of such goods (works, services), property rights according to Item 2 of this Article - on goods (works, services), including fixed assets and intangible assets, property rights used for implementation of transactions, not liable to the value added tax;
172 of this Code - on goods (works, services), including fixed assets and intangible assets, property rights used for implementation of transactions, liable to the value added tax are accepted to deduction according to Article;
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