Опубликованы временные формы реестров для подтверждения вычетов по акцизам

Екатерина Уцына

Опубликованы временные формы реестров для подтверждения вычетов по акцизам
Sonar / Depositphotos.com

В связи с вступлением в силу поправок с 2020 года в налоговое законодательство в части порядка подтверждения вычетов по суммам акциза (п. 11 ст. 201 Налогового кодекса), ФНС России выпустило письмо с временными формами реестров, а также правилами их заполнения (письмо ФНС России от 30 декабря 2019 г. № ЕД-4-15/27217@). Применять временные формы рекомендуется до вступления в силу приказа ФНС России об утверждении форм, порядка заполнения и представления в налоговые органы реестров.

Так, в частности приводятся реестры, заполняется налогоплательщиками для подтверждения вычетов при приобретении или при ввозе в Россию виноматериалов, виноградного сусла, фруктового сусла, использованных для производства (п. 19 ст. 200 НК РФ), а также при использовании винограда, принадлежащего налогоплательщику на праве собственности, для производства вин с защищенным географическим указанием (п. 31 ст. 200 НК РФ).

Представляются такие реестры одновременно с налоговой декларацией по акцизам на этиловый спирт, алкогольную и (или) подакцизную спиртосодержащую продукцию (утв. приказом ФНС России от 21 сентября 2018 г. № ММВ-7-3/544@) на бумажном носителе с дублированием приложений в виде электронных таблиц за налоговые периоды начиная с 1 января 2020 года. Если налогоплательщик представляет уточненную декларацию, то необходимо представить и уточненные реестры с отражением уточненных данных. Если же изменений в реестры не вносилось, то повторно представлять их не нужно. Но это нужно отразить в пояснительной записке к уточненной декларации.

Также налоговая служба дает рекомендации по документальному подтверждению налоговых вычетов. Так, например, Для подтверждения факта оприходования (постановки на бухгалтерский учет) товаров, при производстве которых (в процессе производства которых) использован этиловый спирт, нужно указывать накладную на передачу готовой продукции в места хранения и (или) иной документ первичного учета. А для подтверждения ввоза в Россию виноматериалов указываются контракт или договор купли-продажи, платёжное поручение или иной документ, подтверждающий факт оплаты, а также таможенные декларации. Чтобы подтвердить факт использования таких товаров понадобятся купажный акт и акт списания материалов в производство.

Источник: garant.ru

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