Принять к вычету НДС по тестированию на COVID-19 можно по чеку и счету-фактуре

Екатерина Уцына

Принять к вычету НДС по тестированию на COVID-19 можно по чеку и счету-фактуре
mast3r / Depositphotos.com

Налоговым законодательством установлено, что документами, подтверждающими право на принятие НДС к вычету, являются:

счета-фактуры, выставленные продавцами при реализации товаров (работ, услуг), имущественных прав; документы, подтверждающие фактическую уплату налога при ввозе товаров в Россию; документы, подтверждающие уплату налога, удержанного налоговыми агентами; иные документы, в случаях уплаты налога налоговым агентом непосредственно в бюджет, а также перечисленных сотрудниками организации в составе командировочных и представительских расходов (ст. 171, ст. 172 Налогового кодекса).

При этом, как поясняет советник отдела налога на добавленную стоимость Управления налогообложения юридических лиц ФНС России Ольга Думинская, особенности их вычета для товаров (работ, услуг), имущественных прав, приобретенных за наличный расчет, налоговым законодательством не предусмотрены.

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

Поэтому, в случае, когда сотрудник компании прошел тестирование на COVID-19, оплатил его наличными и получил чек, где сумма НДС выделена отдельной строкой, для принятия НДС к вычету помимо самого кассового чека потребуется еще и счет-фактура за эту услугу.

Комментарий эксперта размещен на официальном сайте журнала «Налоговая политика и практика», учредителем которого является ФНС России.

Источник: garant.ru

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