VAT payer registration certificate. Cancellation of VAT payer certificate

It has a significant impact on the formation of the budget in the Russian Federation. And the total amount of the tax itself is actually determined by three factors:

1. Tax rates.
2. Taxpayers (subjects) of VAT.

This article is intended to help you understand which individuals and organizations are VAT payers, whether the supplier is considered such, and whether it is true that he is not a VAT payer.

Subjects of taxation

So, let's find out who is a VAT payer in the Russian Federation and who is not recognized as such. The most important component of the VAT collection infrastructure are those who actually make this tax - VAT subjects.

According to the modern interpretation of the Tax Code of the Russian Federation, the following are recognized as VAT payers:

• Companies and organizations representing all forms of ownership permitted by law, engaged in any type of commercial or industrial activity (except for those mentioned in the relevant articles of the Tax Code).
• Companies with participation doing business in the Russian Federation.
• Private family and individual firms.
• , conducting independent activities (on separate accounting records).
• Foreign, possibly international companies receiving income on our territory.
• when they carry out transactions with goods or property.
• All categories of taxpayers, including individuals if they are recognized as VAT payers, in the case of transporting goods when crossing the customs border of the Russian Federation.

This situation is recorded in Article 143 of the Tax Code of the Russian Federation.

In addition (by law), state or municipal bodies are not official VAT payers, except in a few cases when they:

• They act as independent independent entities and at the same time do not perform their main functions.
• They carry out operations or transactions in their own interests, excluding the fulfillment of their duties.

We will talk about the availability of a register database and certificates of registration of VAT payers in the Russian Federation, checking their status, and searching below.

This video will tell you who is the subject of VAT:

VAT payer verification

So, is it possible to check whether a company is a VAT payer? Not all participants in production or commercial activities may be tax payers. Some taxation systems provide exemption from VAT payer obligations.

And besides, there are places that can, under certain conditions. In these cases, the Federal Tax Service may refuse compensation. Therefore, it is recommended to check with suppliers whether they are subject to VAT, or check them on this subject.

Checking the taxpayer counterparty includes:

• Checking it is proper and has the correct details.
• Verification of its real economic activity (to avoid contacts with fly-by-night companies).
• Checking the viability as a manager of a director of a partner company.

Services

This can be done without leaving the office, on the tax website, which has several verification services built into it. On which you can:

• Find out whether the invoice is filled out correctly. Check whether your partner’s details entered into it are correct (checking the correctness of filling).
• Check the existence of the company using the entered TIN and OGRN data of the partner company and find out information about its management (business risks).
• Find out whether this is a bona fide taxpayer and whether he has tax debts (information about debts of legal entities).

Federal Tax Service

The Federal Tax Service, whose responsibility is to check VAT from taxpayers, will leave no chance for tax violators:

• Correctness of calculation.
• Timeliness and completeness of tax payment.
• Correct filling.

What they do in two ways:

1. Traveling.

This video will tell you whether an entrepreneur who uses the simplified tax system is a VAT payer:

Cost: 300 UAH. (receipt of VAT upon initial registration of SPD);
500 UAH (receipt of VAT for already registered legal entities and individual entrepreneurs).
The period for obtaining a VAT payer certificate in Kyiv, Brovary: 3 - 5 working days.

What is VAT in Ukraine?

VAT (value added tax) is an indirect tax that is included in the cost of goods and services and paid by the buyer. Added value- this is the value added by the enterprise to the cost of purchased materials (products) as a result of their modification or processing. The peculiarity of VAT is that VAT is paid by the buyer of the product, but the accounting and transfer of VAT to the state budget is carried out by the seller. That is, a kind of seller is an intermediary (tax agent) between the payer (buyer) and the state. Since VAT is an indirect tax, it is therefore not included in the company’s expenses and is not paid from profits.

In Ukraine, value added tax was introduced on January 1, 1992. Until the end of 2013, the status of a VAT payer was confirmed by a VAT payer certificate. From January 1, 2014, in connection with amendments to the Tax Code of Ukraine, the status of a value added tax payer is confirmed by extracting from the register of VAT payers.

Value added tax consists of two components:

1. Tax credit.
2. Tax liability.

Tax credit- this is the amount by which the taxpayer has the right to reduce the tax liability of the reporting period. We can say that the tax credit is included in the price of the goods that the business entity buys.

Tax liability- this is the total amount of tax received (accrued) by the payer in the reporting period.

The payer pays the amount of VAT to the budget, which is calculated as follows:

VAT amount to the budget = tax liability − tax credit.

Example of VAT calculation

Let's calculate value added tax using a specific example.

A retail trade enterprise that, for example, sells meat products in a store, purchased meat products in bulk from another enterprise - a manufacturer in the amount of UAH 60,000. incl. VAT. When selling goods, the seller, a VAT payer, issued a tax invoice to the buyer. The invoice contains a separate column indicating the amount of goods, VAT and the total amount of goods including VAT.

How to calculate VAT?

In principle, as it may seem at first glance, everything is very simple. But everything is much more complicated. So, let's begin.

60,000 UAH. / 6 = 10,000 UAH. (VAT paid by the buyer for the goods)
60,000 UAH. (cost of goods including VAT) − 10,000 UAH. (VAT) = 50,000 UAH. (product price excluding VAT)

A retail enterprise sets its own price for goods for further sale to citizens. To do this, the company makes a markup on the product. Let's assume the markup is UAH 25,000.

The cost of goods without VAT is:
50,000 UAH. (cost of goods without VAT, purchased from the seller - manufacturer) + 25,000 UAH. (margin on retailer goods) = 75,000 UAH.

Now on this cost of goods (75,000 UAH) it is necessary to charge VAT in the amount of 20%.
75,000 UAH. * 20% = 15,000 UAH. (VAT amount)
The cost of goods sold including VAT is: UAH 75,000. + 15,000 UAH. = 90,000 UAH.

So what do we end up with:

As we mentioned earlier, tax credit- the amount that the enterprise received in the price of the purchased goods for sale. The tax credit amount is UAH 10,000. The retailer paid this amount to the seller - the manufacturer earlier, when purchasing the goods.

Tax liability- the amount that the retailer calculated for the cost of the goods. The amount is 15,000 UAH.

Thus, a seller who retails meat products must pay a value added tax to the state budget in the amount of: UAH 15,000. − 10,000 UAH. = 5,000 UAH.

VAT rate in Ukraine

According to Art. 193 of the Tax Code of Ukraine (hereinafter referred to as the Code), the key VAT rate in Ukraine is set from the tax base in the amount of 20%. For some operations, the VAT rate is set at 0%, for example, when exporting goods outside the customs territory of Ukraine in the customs export regime, duty-free trade regime, free customs zone regime.

In some cases, the amount of the tax credit is greater than the amount of the tax liability. This happens when goods are exported. In this case, it is provided VAT refund procedure. This happens because the company’s products are sold abroad, which means VAT is paid on them in the country where these goods are sold.

How to become a VAT payer?

The Tax Code of Ukraine, depending on the criteria to which a legal entity or an individual entrepreneur meets, provides two grounds for registering a person as a VAT payer.

Voluntary registration as a VAT payer

Registration of a newly created enterprise as a VAT payer is carried out in accordance with clause 182.1 of Art. 182 of the Tax Code of Ukraine, which provides that a person who intends to voluntarily register as a VAT payer and whose volume of taxable transactions is absent or less than 1 million hryvnia must submit a registration application of the established form to the regulatory authorities.

The registration application of the value added tax payer, Form No. 1-VAT, is submitted by such person 20 calendar days before the start of the tax period, which is one calendar month. If the last day of the deadline for filing an application falls on a weekend, holiday or non-working day, the last day of the period is considered to be the working day following the weekend, holiday or non-working day (clause 183.6 of Article 183 of the Code).

If there are no grounds for refusing to register a person as a VAT payer, the regulatory authority registers the person as a VAT payer and makes a corresponding entry in the Register of VAT Payers. In case of refusal, the control body is obliged, within 3 working days, to accept and send to the person or provide its authorized representative with a message about the refusal to register as a VAT payer indicating the reasons for the refusal to register the person as a value added tax payer and a letter with a proposal to provide a new registration statement.

So, if a taxpayer submitted an application to the regulatory authority on November 2, 2016, and the regulatory authority made a decision to refuse registration as a VAT payer, such a person may try to re-apply to the regulatory authorities with a registration application within the time limits established by law.

You can check whether your counterparty has a VAT payer certificate in the Unified Register of VAT Payers of Ukraine on the website of the State Fiscal Service of Ukraine. In the search, the name of the taxpayer should be indicated in capital letters.

LLC registration with VAT

A new development in tax legislation is the registration of an LLC with VAT by submitting a registration application for a value added tax payer as an annex to the application for state registration of the creation of a legal entity. In this case, the application must also be submitted within a period of at least 20 calendar days before the start of the next calendar month. So, for example, if an application was submitted on October 12, 2016, then the person will receive VAT payer status only from December 1, 2016, since the application was submitted in violation of the deadlines established by law.

Mandatory VAT registration

The grounds for mandatory registration as a VAT payer are provided for in Art. 181 of the Code. So, if during the last 12 calendar months the total amount accrued (paid) to such a person from operations for the supply of goods and services exceeds 1 million hryvnia, excluding value added tax, such a person is required to register as a VAT payer. These requirements do not apply to single tax payers of groups 1 - 3. The registration application is submitted by a person or his authorized representative to the tax office at the location of the legal entity, and by an individual entrepreneur - at the place of residence, no later than the 10th day of the calendar month following the month in which the volume of transactions in the amount of more than 1 million hryvnia was first achieved .

Unfortunately, when registering as a VAT payer, business entities usually face many problems. However, our lawyers have extensive experience working with regulatory authorities and will be able to professionally and timely obtain a VAT certificate, both for a legal entity and for an individual entrepreneur.

List of documents and information required for registration as a VAT payer

To obtain a VAT payer certificate, the taxpayer must provide the following documents:

1. A copy of the Extract from the Unified State Register.
2. Registration application for value added tax payer form No. 1-VAT.
3. Power of attorney for representation of interests.

The list of documents is not final and may vary depending on the specific situation.

The VAT collection service includes

1. Providing advice on the procedure for registering an LLC with VAT.
2. Preparation and filling out documents.
3. Submitting documents to the State Tax Inspectorate.
4. Obtaining Extracts from the register of VAT payers.

As of January 1, 2014, the VAT payer certificate was abolished. There is now a register of VAT payers. However, there is no new form of tax invoice that would take these changes into account. How to fill out NN from 01/01/2014: do I need to indicate the certificate number? How should newly registered VAT payers fill out this information in 2014?

New procedure for accounting for VAT payers

Law No. 657 1 amended Art. 183 of the Tax Code, which regulates the procedure for registering VAT payers. The changes came into force on 01/01/2014.

Let us remind you that business entities (hereinafter referred to as business entities) can register as VAT payers both on a voluntary basis (Article 182 of the Tax Code) and on a mandatory basis (Article 181 of the Tax Code). In both cases, it is necessary to submit a registration application in accordance with clause 183.1 of the Tax Code. And if there are no grounds for refusing to register the farm as a VAT payer, then, according to clause 183.9 of the Tax Code, the Ministry of Revenue is obliged to make an entry in the Register of VAT Payers (hereinafter referred to as the Register) about the registration of the farm as a VAT payer or from the desired date that he indicated in the application, or within 5 working days from the date of receipt of the registration application, if the desired (planned) day of registration is not indicated in the application or such day occurs earlier than 5 working days from the date of receipt of the registration application.

According to clause 183.11 of the Tax Code, at the request of the taxpayer, the Ministry of Revenue provides free of charge and unconditionally within two working days following the day of receipt of such a request, an extract from the Register 2.

1 Law of Ukraine dated October 24, 2013 No. 657-VII “On amendments to the Tax Code of Ukraine regarding accounting and registration of taxpayers and improvement of certain provisions.”

2 The procedure for obtaining an extract is discussed in the article “Registration as a VAT payer” “DK” No. 6/2014.

There is no mandatory requirement to receive an extract. Previously, VAT payers registered before 01/01/2014 received VAT payer certificates from the regulatory authority. Now, in connection with the changes, VAT payer certificates can be used as extracts from the Register, but until changes are made to the Register. And as indicated in the letter of the Ministry of Revenue dated 01/09/2014 No. 150/7/99-99-18-02-01-17, at the first application of the VAT payer to receive an extract from the Register, the certificates must be returned.

The Ministry of Revenue publishes daily on the unified state registration web portal of legal entities and individual entrepreneurs and its own official website (clause 183.13 of the Tax Code):

Data from the register of VAT payers indicating the name or surname, first name and patronymic of the taxpayer, date of registration as a VAT payer, individual tax number and validity period of registration of the taxpayer (if any);

Information about persons whose registration as VAT payers has been cancelled, indicating the individual tax number, date of cancellation, reasons and grounds for cancellation of registration.

The register of VAT payers on the official website of the Ministry of Revenue is located at http://minrd.gov.ua/reestr. However, information obtained through the search function of this website will be unofficial. In order to have official confirmation of its VAT status (in the form of an extract) or the status of its counterparty (in the form of a certificate), the agricultural enterprise can submit a request to the Ministry of Revenue to obtain such data. Please note that among the information provided by the Ministry of Revenue about VAT payers, there is no longer a VAT payer certificate number.

VAT payer certificate number in NN

Such changes in the accounting procedure for VAT payers should have been reflected in the form of a tax invoice (hereinafter - TN). However, this did not happen on 01/01/2014, and as of the date of preparation of this material we are still using the NN form approved by the order of the MFU dated 01/11/2011 No. 1379. This Tax Tax form contains details such as the numbers of VAT payer certificates - the seller and the buyer. A logical question arises: how to fill out these details from 01/01/2014 to the present, until the current NN form is approved?

Clause 201.1 of the NKU lists the mandatory details of the NN:

NN serial number;

Date of issue of NN;

The full or abbreviated name indicated in the statutory documents of the legal entity, or the last name, first name and patronymic of an individual registered as a VAT payer - seller of goods/services;

Tax number of the taxpayer (seller and buyer);

Location of the legal entity-seller or tax address of the individual-seller registered as a tax payer;

The full or abbreviated name indicated in the statutory documents of the legal entity, or the last name, first name and patronymic of an individual registered as a VAT payer - the buyer (recipient) of goods/services;

Description (nomenclature) of goods/services and their quantity, volume;

Delivery price excluding VAT;

VAT rate and the corresponding tax amount in digital values;

The total amount of funds to be paid including VAT;

Type of civil contract;

Product code according to the UKT VED (for excisable goods and goods imported into the customs territory of Ukraine).

However, the previous practice was such that VAT payers tried to carefully adhere not only to the requirements of Art. 201 NKU, but also Order No. 1379.

The Ministry of Revenue spoke on this matter in a letter dated January 17, 2014 No. 1094/7/99-99-19-04-02-17. The position of the Ministry of Revenue turned out to be quite loyal to VAT payers. Thus, from January 1, 2014, VAT payers do not indicate the VAT payer certificate number in the following documents:

Tax return for value added tax and its annexes (in the form approved by Order of the Ministry of Revenue dated November 13, 2013 No. 678);

Clarifying calculation of tax liabilities for value added tax in connection with the correction of self-identified errors (in the form approved by Order of the Ministry of Revenue dated November 13, 2013 No. 678);

Register of issued and received tax invoices (according to the form approved by order of the Ministry of Revenue dated November 25, 2013 No. 708);

Tax invoice, which is drawn up when carrying out operations for the supply of goods/services (in the form approved by Order of the Ministry of Finance dated November 1, 2011 No. 1379);

Other documents, the forms of which provided for the indication of this detail (for example, when registering an NN in the Unified Tax Register).

Absence in NN, compiled after 01/01/2014 in paper or electronic form, the number of the VAT payer certificate - the seller or the buyer is not a violation of the procedure for filling them out and is a basis for refusing their registration in the Unified Tax Register. In practice, when registering an NN in the Unified Tax Register, it does not matter how this detail will be filled in: indicating the certificate number, with a “0”, or not filled in at all.

INN drawn up after 01/01/2014 in paper or electronic form without indicating the number of the VAT payer certificate - the seller or the buyer, cannot be excluded from the VAT payer's tax code, provided that all other requirements for registration of the INN are met.

In the opposite situation, if VAT payers indicate the VAT payer certificate number in the above documents drawn up after 01/01/2014, this is also not considered a violation of the procedure for preparing such documents.

So, from 01/01/2014 certificate numbers VAT payer - seller and buyer in NN, which is issued after 01/01/2014 are not indicated, regardless of when the agricultural enterprise was registered as a VAT payer - before 01/01/2014 or after this date. We hope that a new form of NV will be approved in the near future, taking into account all the latest changes in the NKU.

Yulia EGOROVA, Debit-Credit

Often legal entities or individuals receive a message from the tax authorities about or learn about it from their counterparties. Such an unexpected problem immediately requires an urgent solution, because the economic functioning of an entrepreneur or enterprise depends on it. Sometimes this can threaten to completely stop business activities, since there is a high risk of losing profitable partners, since in modern business conditions it is not profitable to work with a VAT evader. In what cases can tax authorities cancel a VAT payer’s certificate?

Section V, Article 184 of the Tax Code of Ukraine provides an exhaustive list of grounds for deregistration of VAT payer registration. So, the tax office has the right to cancel your VAT payer certificate in the following cases:

• If, within 12 consecutive tax months, the VAT payer has not submitted a value added tax declaration to the State Tax Service, or if the submitted declaration indicates the absence of supply, purchase of goods that are carried out for the purpose of forming a tax credit or tax liability.
• The court decision declared the constituent documents of the VAT payer invalid.
• The Economic Court made a decision to liquidate a bankrupt legal entity.
• A VAT payer is liquidated by a court decision (an individual is deprived of the status of a business entity), the person is exempt from paying VAT or his registration as a VAT payer is canceled or invalidated by a court decision.
• The Unified State Register (USR) contains a record of the absence of a legal entity or individual at its location (place of residence) or the information contained in the Unified State Register about the legal entity is not confirmed.
• The VAT payer certificate has expired.
• An individual (VAT payer) has died or been declared dead, declared incompetent or missing, his civil capacity is limited.

If The tax office has decided to cancel your VAT payer certificate for the above reasons, you should pay attention to the fact that the date of signing the decision is considered the day such a decision was made, that is, from this date the certificate was annulled. In the future, the tax office must send a copy of the decision by registered mail to the place of residence or the location of the enterprise within 3 days. Also, the VAT payer remains obligated to return the Certificate and all certified copies thereof to the State Tax Service authority, along with a covering letter, within 20 calendar days from the date of the decision on such cancellation.
The Tax Code also provides for the cancellation of a VAT payer’s certificate by one’s own decision, in 3 cases:

• First: if a taxpayer registered as a VAT payer during the previous 12 months filed an application to cancel the registration, provided that the total cost of taxable goods/services provided over the last 12 months was less than UAH 300,000.
• Second: Cancellation of VAT payer registration occurs in the case when the VAT payer himself makes a decision to terminate his activities and approves the liquidation balance sheet for his activities in accordance with the payment of the amount of tax obligations for VAT.
• Third: if a person is registered as a VAT payer, he is registered as a single tax payer, the payment conditions of which do not provide for the payment of VAT.

If you nevertheless decide to cancel your VAT payer certificate on your own initiative for the above reasons, you need to submit to the tax authority where you were registered, an application form No. 3-PDV, the original VAT payer certificate and all available certified copies. Subsequently, the tax authority checks the compliance of your requirements with the norms of the Tax Code and, if compliant, makes a decision on cancellation. In case of non-compliance with the norms of the Tax Code, the tax authority is obliged to send a reasoned refusal within 10 days, or point out errors made when submitting the application and provide time to correct them. How to restore a VAT payer certificate?
Let us immediately note: it is impossible to restore the number of a canceled certificate. Even if the actions of the tax service to cancel the VAT certificate are considered illegal, the newly issued VAT payer certificate will have a new number.
The legislation provides for 2 ways to restore the certificate:

• the first is the so-called administrative procedure or extrajudicial procedure,
• the second is a judicial appeal against the actions of the tax authorities.

Administrative procedure- a VAT payer can appeal the decision of the tax service to cancel the VAT certificate by filing a complaint with the tax service authority of a higher level. Such a complaint is considered within the time frame and in the manner determined by the Law of Ukraine “On Citizens’ Appeals”.

Judicial appeal- a VAT payer can appeal the decision of the tax service to cancel the VAT certificate in the administrative court (Part 2 of Article 18 of KAFU) at the location of the taxpayer in whose interests the claim is being filed (Part 2 of Article 19 of KAFU). It should be remembered that if an administrative claim is filed, the administrative appeal procedure is automatically terminated.
So, taking into account the above, entrepreneurs should remember the possibility of canceling a VAT certificate, and know how to protect their rights when dealing with such situations.

In some circumstances, a company may require a certificate of the applicable taxation system and whether the company is a . How to draw up this certificate and what information should it contain?

A certificate of the applicable taxation system is required to confirm the company’s right to work with or without VAT. It allows other organizations to verify whether they can accept VAT as a deduction after paying for goods and services.

It is worth noting that it does not contain specific requirements for this certificate and, in general, does not assign the taxpayer an obligation to present it at anyone’s request.

Authorized authorities (for example, the prosecutor's office or extra-budgetary funds), if necessary, can obtain such information directly from the Tax Inspectorate.

Requested by the counterparty: why?

A certificate of the applicable taxation system is usually among the documents requested from potential partners before concluding an agreement, along with a certificate of absence of debt to the budget and title documents (a copy of registration, from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs, a copy of the charter).

The presence of such a certificate is necessary for the organization so that in the future it will not have problems with VAT compensation from the budget. This document will serve as confirmation of the fact of preliminary verification of the counterparty at the request of the tax authorities.

After all, if the counterparty does not transfer VAT to the budget, then the organization may have problems with its reimbursement.

What information indicates that the organization is a VAT payer? This means that the company is on the general tax regime or OSNO. By default, all organizations are transferred to OSNO, unless they submit a notification about the transition to the simplified tax system. Therefore, if the extract from the ERIP/Unified State Register of Legal Entities does not indicate the fact of filing a notification, then this serves as an indirect sign of being on OSNO and paying VAT.

As additional confirmation, in addition to the certificate of the applied tax regime, a copy of the latter with a mark from the tax office or income tax return can be used.

Help form

While simplified organizations can always request a certificate from the Tax Inspectorate about working under a special regime and exemption from VAT in the prescribed form, such a document is not provided for organizations using OSNO. Therefore, there is no strictly established form of the certificate and it is drawn up in free form.

Organizations that have been operating in the market for a long time may have a certificate of registration as a VAT payer. But since 2003, such a document has been abolished. Moreover, he cannot guarantee that after this the company did not switch to a special regime without VAT.

What should a certificate stating that an organization is a VAT payer contain:

• name and details of the sending organization (TIN for individual entrepreneurs, TIN/KPP for LLC);
• details of the organization to which the certificate is provided;
• an indication that the company applies the total amount of taxation, pays VAT and submits returns for this tax;
• it is advisable to indicate the date from which this regime applies;
• information on the use of special regimes;
• outgoing number and date of issue;
• signature of an authorized person;
• contact information;
• list of attachments (extract from the Unified State Register of Individual Entrepreneurs, copy of the title pages of the declaration).

The document is drawn up on the organization’s letterhead and sealed with a seal (if any).

A certificate is signed stating that the company pays VAT:

• director of the organization;
• individual entrepreneur;
• a person authorized to sign documents under a power of attorney; chief accountant.

If there are a large number of counterparties, an organization can create a standard form indicating the applicable tax regime.

Thus, a certificate of application of OSNO and payment of VAT is a document that has a free form. The obligation to submit a certificate is not regulated in any way by law, but it can serve as a prerequisite for concluding profitable contracts.