of September 20, 2013 No. 18803/7/99-99-19-04-02-17
About inclusion of advance payment for agricultural products to the tax declaration with the mark "0121" / "0122" / "0123"
The ministry of the income and charges of Ukraine considered the letter <...> concerning reflection by agricultural enterprise - the subject of special tax regime on value added of transactions of advance payment (advance payments) for deliveries of agricultural products from future harvest also reports.
The prices of agricultural industry by article 209 of the Tax Code of Ukraine (further - the Code) it is determined the preferential tax treatment regarding the value added tax, it is applied by such subjects of managing in case of compliance to the established criteria.
The main criterion for reference of the companies to category agricultural is production in the corresponding amounts of agricultural goods (services) on own or leased fixed assets.
According to the specified tax regime the VAT amount added by agricultural enterprise on the cost of the self-produced agricultural goods / services delivered them is not subject to payment in the budget and completely remains at the disposal of such agricultural enterprise for compensation of tax for goods purchased / services at the expense of which the tax credit is created, and in the presence of remaining balance of such tax amount - for other production purposes.
Transactions which concern special tax regime stipulated in Clause 209 Codes , join in the tax declaration with the mark "0121" / "0122" / "0123" which is integral part of the reporting of the payer for the corresponding accounting period.
Thus, the special tax regime the value added tax for agricultural producers does not determine separate rules of the taxation the value added tax, and only establishes separate accounting of such transactions and procedure for use of tax amounts on value added which are charged by agricultural producer - the subject of special tax regime when implementing of transactions by it on delivery of self-produced agricultural goods / services.
Determination of the tax liabilities, forming of the tax credit, registration, the statement and registration in ERNN of tax delivery notes, and also submission of the reporting under the value added tax by subjects of special tax regime on transactions on delivery of self-produced agricultural goods / services are performed in the generally established procedure provided by the Section V of the Code .
So, according to Item 187.1 of Article 187 of the Section V of the Code date of emergence of the tax liabilities on delivery of goods / services the date falling on tax period during which there is any of events which occurred earlier is considered: or date of transfer of funds from the buyer / customer for the bank account of the taxpayer as payment of goods / services, or shipping date of goods.
By part 1 of article 67 of the Economic code of Ukraine it is determined that the relations of the company with other companies, the organizations, citizens in all spheres of economic activity are performed on the basis of agreements.
According to article 180 of the Economic code of Ukraine in case of the conclusion of the economic agreement of the party shall approve anyway subject, the price and the duration of the agreement. In the agreement the name (the nomenclature, assortment) and product quantity (works, services), and also requirements to their quality shall be determined.
Thus, if the agricultural producer - the subject of special tax regime according to conditions of the signed agreement receives advance payment for self-produced agricultural products, then on the date of receipt of advance payment for self-produced such products (the first event) the agricultural producer determines the tax liabilities by transaction on delivery of such goods / services vypisyvayetnalogovy delivery note to the buyer on such transaction in generally established procedure.
Further such transaction is subject to reflection by the subject of special tax regime in the tax declaration on the value added tax marked "0121" / "0122" / "0123" which is provided by results of the corresponding accounting period in which it is received advance payment for agricultural products.
Deputy minister
A. Ignatov
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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