Наталья Ключевская
stasique / Depositphotos.com
По мнению Департамента бюджетной политики в сфере контрактной системы Минфина России, ставка НДС не является существенным условием госконтракта и может быть изменена путем заключения дополнительного соглашения без изменения цены контракта (письмо Минфина России от 8 ноября 2018 г. № 24-03-07/80187 «О рассмотрении обращения»).
Такое разъяснение обусловлено поправкой, внесенной в Налоговый кодекс Федеральным законом от 3 августа 2018 г. № 303-ФЗ «О внесении изменений в отдельные законодательные акты Российской Федерации о налогах и сборах» (далее – Закон № 303-ФЗ). В частности, предусмотрено увеличение с 1 января 2019 года размера ставки НДС с 18% до 20%.
Ранее Минфин России уже затрагивал вопрос изменения цены контрактов в рамках Федерального закона от 5 апреля 2013 г. № 44-ФЗ «О контрактной системе в сфере закупок товаров, работ, услуг для обеспечения государственных и муниципальных нужд» (далее – Закон № 44-ФЗ) в связи с повышением ставки НДС. В информационном письме Минфина России от 28 августа 2018 г. № 24-03-07/61247 отмечалось, что цены контрактов, заключенных до повышения ставки НДС, не подлежат изменению в связи с таким увеличением.
Является ли сумма НДС частью цены договора, подлежащей оплате покупателем, узнайте из материала «Переход на применение ставки НДС 20% с 2019 года» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Теперь же в дополнение к указанной позиции подчеркивается, что ставка НДС в размере 20% будет применяться в отношении товаров (работ, услуг), имущественных прав, отгруженных (выполненных, оказанных), переданных начиная с 1 января 2019 года (п. 4 ст. 5 Закона № 303-ФЗ). При этом исключений для товаров (работ, услуг), поставляемых (выполняемых, оказываемых) в рамках договоров по Закону № 44-ФЗ до указанной даты, не предусмотрено.
Кроме того, с учетом нормы ст. 432 Гражданского кодекса размер процентной ставки НДС признакам существенности не соответствует – он не является условием договора, относительно которого между сторонами должно быть достигнуто соглашение, а также условием существенным или необходимым для договора поставки товара, выполнения работ, оказания услуг (в т.ч. приобретения недвижимого имущества или аренды имущества).
Не исключено, что неопределенность в вопросе изменения цены госконтракта в связи с повышением ставки НДС в скором времени будет решена на законодательном уровне – Минфин России уже прорабатывает поправки в части установления права заказчика по соглашению сторон изменять цену контрактов, подлежащих исполнению после 1 января 2019 года, с учетом изменения ставки НДС.
Russian
Wonderful views on that!
This is a topic which is near to my heart…
Cheers! Where are your contact details though?
Thanks for finally writing about > Финансисты разъяснили вопросы изменения
цены госконтракта в связи с повышением ставки НДС | pravozak.ru
< Loved it!
Some truly tremendous work on behalf of the owner of this site, utterly outstanding content.
I have been exploring for a little for any high quality articles or blog posts in this kind of house . Exploring in Yahoo I eventually stumbled upon this website. Studying this info So i¦m glad to exhibit that I’ve an incredibly excellent uncanny feeling I came upon just what I needed. I most surely will make certain to don¦t disregard this web site and give it a look regularly.
Good write-up, I?¦m normal visitor of one?¦s website, maintain up the excellent operate, and It’s going to be a regular visitor for a long time.
An impressive share, I just given this onto a colleague who was doing a little analysis on this. And he in fact bought me breakfast because I found it for him.. smile. So let me reword that: Thnx for the treat! But yeah Thnkx for spending the time to discuss this, I feel strongly about it and love reading more on this topic. If possible, as you become expertise, would you mind updating your blog with more details? It is highly helpful for me. Big thumb up for this blog post!
Enjoyed looking through this, very good stuff, regards.
I’m not that much of a internet reader to be honest but your sites really nice, keep it up! I’ll go ahead and bookmark your site to come back later on. Many thanks
Great write-up, I¦m normal visitor of one¦s website, maintain up the nice operate, and It’s going to be a regular visitor for a long time.
Hello. remarkable job. I did not expect this. This is a remarkable story. Thanks!
Thanks for the post, is there any way I can get an update sent in an email every time you write a new update?
I truly enjoy reading through on this web site, it has excellent blog posts. «It is easy to be nice, even to an enemy — from lack of character.» by Dag Hammarskjld.
I wanted to compose you that little bit of observation to help give thanks the moment again with the spectacular strategies you’ve shown above. This has been quite strangely open-handed of you to make unreservedly precisely what many of us would have made available as an e-book to get some money for their own end, even more so considering the fact that you could possibly have done it in the event you desired. The solutions additionally acted to become a easy way to recognize that many people have a similar dreams the same as my own to grasp good deal more regarding this condition. I know there are numerous more pleasurable occasions ahead for those who read carefully your blog.
Terrific work! This is the type of info that should be shared around the net. Shame on Google for not positioning this post higher! Come on over and visit my web site . Thanks =)
I like what you guys are up too. Such clever work and reporting! Keep up the superb works guys I have incorporated you guys to my blogroll. I think it will improve the value of my site 🙂
I would like to thank you for the efforts you’ve put in writing this website. I am hoping the same high-grade website post from you in the upcoming as well. In fact your creative writing skills has encouraged me to get my own site now. Actually the blogging is spreading its wings fast. Your write up is a great example of it.
Hi, i think that i saw you visited my site so i got here to “return the favor”.I’m trying to to find issues to improve my web site!I assume its good enough to make use of some of your ideas!!
Nice post. I learn something more challenging on different blogs everyday. It will always be stimulating to read content from other writers and practice a little something from their store. I’d prefer to use some with the content on my blog whether you don’t mind. Natually I’ll give you a link on your web blog. Thanks for sharing.
I’d need to test with you here. Which isn’t one thing I often do! I get pleasure from studying a publish that will make folks think. Additionally, thanks for permitting me to remark!
Hello there! I know this is somewhat off topic but I was wondering if you knew where I could find a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having problems finding one? Thanks a lot!
I love it when people come together and share opinions, great blog, keep it up.
Wow! Thank you! I permanently needed to write on my blog something like that. Can I take a portion of your post to my site?
I really appreciate this post. I have been looking everywhere for this! Thank goodness I found it on Bing. You’ve made my day! Thanks again
Thanks for sharing excellent informations. Your web site is very cool. I am impressed by the details that you’ve on this website. It reveals how nicely you perceive this subject. Bookmarked this website page, will come back for more articles. You, my pal, ROCK! I found just the information I already searched all over the place and simply could not come across. What an ideal website.
Very interesting info!Perfect just what I was searching for!
But wanna input on few general things, The website design and style is perfect, the articles is very wonderful. «I have seen the future and it doesn’t work.» by Robert Fulford.
Respect to article author, some superb entropy.
Good write-up, I’m regular visitor of one’s web site, maintain up the excellent operate, and It’s going to be a regular visitor for a long time.
I don’t normally comment but I gotta say appreciate it for the post on this special one : D.
Regards for this post, I am a big big fan of this internet site would like to proceed updated.
Rattling good visual appeal on this web site, I’d rate it 10 10.
Good website! I truly love how it is easy on my eyes and the data are well written. I am wondering how I could be notified whenever a new post has been made. I’ve subscribed to your RSS feed which must do the trick! Have a great day!
Its like you read my thoughts! You seem to grasp so much approximately this, such as you wrote the guide in it or something. I feel that you simply can do with a few percent to drive the message home a bit, but other than that, this is magnificent blog. A fantastic read. I will certainly be back.
There is evidently a bundle to realize about this. I feel you made some good points in features also.
Great beat ! I wish to apprentice while you amend
your web site, how can i subscribe for a blog web
site? The account helped me a acceptable deal. I had been a little bit
acquainted of this your broadcast offered
bright clear concept