Возможно, механизм регулирования обложения НДС услуг в электронной форме будет изменен

Евгений Шелест

Возможно, механизм регулирования обложения НДС услуг в электронной форме будет изменен
olly18 / Depositphotos.com

Минфин России опубликовал проект закона, согласно которому в целях развития цифровой экономики в РФ в главу 21 «НДС» Налогового кодекса планируется внести изменения1. В частности, п. 3 ст. 149 НК РФ планируется дополнить новым подпунктом, согласно которому не будут подлежать налогообложению НДС, например, операции по реализации в России работ (услуг) по разработке программ для ЭВМ и баз данных, их адаптации и модификации, доступу к программам для электронных вычислительных машин и базам данных. При этом подп. 26 п. 2 ст. 149 НК РФ утратит силу, а его положения будут прописаны в новом вышеуказанном подпункте. Речь идет, например, об освобождении от НДС при реализации исключительных прав на изобретения, полезные модели, секреты производства (ноу-хау), программы для ЭВМ, базы данных.

Кроме того, в случае принятия законопроекта налогоплательщики смогут применить налоговый вычет сумм НДС, предъявляемых при приобретении товаров, услуг, работ, имущественных прав, которые используются для оказания электронных услуг, перечисленных в абз. 4 и 11 подп. 4 п. 1 ст. 148 НК РФ, местом реализации которых не признается территория РФ.

Какие изменения вступят в силу с 2019 года по НДС в части приобретения электронных услуг у иностранной компании? Узнайте из материала «Вычет НДС при покупке электронных услуг у иностранной компании с 2019 года» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Например, применить вычет смогут те налогоплательщики, которые за пределами страны оказывают услуги по предоставлению доменных имен, услуги хостинга, услуги по администрированию информационных систем (п. 1 ст. 174.2 НК РФ). А также услуг по разработке программ для ЭВМ и баз данных, их адаптации и модификации. Соответствующие поправки планируется внести в ст. 170-171 НК РФ. Однако вышеуказанные вычеты будут предоставляться при наличии выписки банка или ее копии, подтверждающей поступление выручки от таких операций. А также контракта и документов, подтверждающих факт оказания услуг, выполнения работ.

В случае принятия закона он вступит в силу в течение одного месяца со дня его официального опубликования, но не ранее первого числа очередного налогового периода по НДС.

Публичное обсуждение документа завершится 11 января 2019 года. 

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1 С текстом законопроекта «О внесении изменений в часть вторую Налогового кодекса Российской Федерации в целях совершенствования правового регулирования механизма обложения налогом на добавленную стоимость операций в целях развития цифровой экономики в России» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/04/12-18/00086893).

Источник: garant.ru

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