Евгений Шелест
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С 1 января 2019 года основная ставка НДС повышена с 18% до 20%. В связи с этим налогоплательщики начали задаваться вопросом о том, как перейти на новую ставку, не нарушая ни условия договоров, ни налоговое законодательство.
На этот раз налоговая служба подготовила исчерпывающие рекомендации с примерами (письмо ФНС России от 23 октября 2018 г. № СД-4-3/20667@).
Наибольший интерес представляет ситуация, когда по условиям договора стоимость товара установлена в твердой сумме без учета НДС, а налог исчисляется по той ставке, которая действует в момент совершения операции. В таком случае при авансе и отгрузке в разных периодах возникает разница в 2%, которую доплачивает покупатель. ФНС России рекомендует учитывать такую доплату, полученную в 2019 году, именно как доплату суммы НДС. При этом предлагает составлять корректировочный счет-фактуру. В письме даны рекомендации по составлению налоговой декларации в рассматриваемой ситуации.
Облагается ли НДС передача имущества в качестве отступного в целях погашения обязательств по договору займа? Узнайте из материала «НДС при передаче отступного по кредитному договору» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
В случае доплаты НДС до 31 декабря 2018 года включительно, продавец данную оплату должен считать как дополнительную оплату стоимости. При этом с суммы доплаты НДС должен рассчитываться по ставке 18/118. В таком случае продавец может выставить на образовавшуюся разницу корректировочный счет-фактуру с применением ставки НДС 18/118.
Если же НДС доплачивается лицами, являющимися неплательщиками НДС и (или) освобожденными от уплаты налога, которым счета-фактуры не выставляются, то в книге продаж сумма доплаты НДС отражается на основании составления отдельного корректировочного документа. В нем должны быть указаны суммарные сводные данные обо всех случаях доплат налога продавцу в течение календарного месяца (квартала) независимо от показаний контрольно-кассовой техники.
Ведомство указало, что корректировочные счета-фактуры не составляются, если покупателем перечислена полная или частичная оплата до 1 января исходя из налоговой ставки 20%. При этом НДС с полученной суммы рассчитывается по ставке 18/118. А при отгрузке товаров, услуг, работ, имущественных прав с 1 января НДС будет исчисляться по ставке 20%.
Кроме того, приведены разъяснения о применении налоговой ставки НДС:
при изменении с 1 января 2019 года стоимости товаров (работ, услуг), имущественных прав, отгруженных до 1 января 2019 года. Налоговики указали, что в таких ситуациях применяется та ставка НДС, которая действовала на день отгрузки товаров, работ, услуг, имущественных прав. Она же указывается и в корректировочном счете-фактуре. Ставка НДС не изменится и в случае внесения в счет-фактуру исправлений. при возврате всей партии товаров или ее части с 1 января 2019 года, ФНС рекомендует продавцам выставлять корректировочные счета-фактуры на стоимость возвращенных покупателем товаров независимо от периода их отгрузки. А в корректировочном счете-фактуре указывать ставку 18%, если отгрузка осуществлялась 2018 году. Что касается покупателя, то он восстанавливает НДС на основании корректировочного счета-фактуры независимо от периода отгрузки.
Также даны разъяснения для случаев, когда иностранный контрагент, который не состоит на учете в ФНС России, реализует товары, услуги, работы российским налогоплательщикам. В таких ситуациях юрлица и ИП, состоящие на учете в налоговых органах и являющиеся покупателями, признаются налоговыми агентами. Ведомство отметило, что они исчисляют налог либо в момент перечисления предварительной оплаты, либо в момент оплаты принятых на учет товаров (работ, услуг). Налоговые агенты исчисляют НДС с применением ставки 18/118, если оплата перечислена иностранному лицу до 1 января 2019 года. При отгрузке после этой даты в счет перечисленной ранее оплаты исчисление НДС налоговыми агентами не производится. Но если отгрузка была до вышеуказанной даты, а оплату покупатель перечислит в 2019 году, то исчисление НДС также производится по ставке НДС 18/118.
В тоже время иностранные организации могут оказывать для российских юрлиц и ИП услуги в электронной форме (ст. 174.2 Налогового кодекса). Если же оплата, частичная оплата получена иностранным юрлицом до 1 января 2019 года в счет оказания вышеупомянутых услуг, то исчислить и уплатить НДС в бюджет должен налоговый агент, то есть покупатель – юрлицо или ИП. Но если эта оплата за указанные услуги перечислена в 2019 году, то иностранный контрагент должен будет уже самостоятельно исчислить и уплатить налог.
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