Покупаете товары у иностранных лиц – проверьте, являетесь ли вы налоговым агентом

Екатерина Уцына

Покупаете товары у иностранных лиц – проверьте, являетесь ли вы налоговым агентом
EugeneGensyurovksy / Depositphotos.com

С 1 октября 2021 года вступили в силу новые нормы налогового законодательства, уточняющие порядок признания юрлиц и ИП налоговыми агентами по исчислению НДС при приобретении товаров (работ, услуг) у иностранных лиц, местом реализации которых признается территория РФ (п. 1 ст. 161 Налогового кодекса).

ФНС России на своем официальном сайте напоминает, что обязанность налогового агента возникает, если иностранное лицо:

не состоит на учете в налоговых органах; состоит на учете в налоговых органах только в связи с нахождением на территории РФ недвижимого имущества, транспортных средств либо в связи с открытием счета в банке; состоит на учете в налоговых органах по месту нахождения обособленных подразделений на территории РФ, но реализует товары (работы, услуги) не через них, а самостоятельно.

Об особенностях определения налоговой базы по НДС налоговыми агентами читайте в Энциклопедии решений «Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Напомним, ранее уплачивать НДС за иностранное лицо российская организация или ИП должны были если первое не состояло на учете в налоговых органах. Если же иностранное лицо состояло на учете по любому основанию, то оно должно было самостоятельно уплачивало НДС в отношении реализуемых им на территории России товаров (работ, услуг). 

Источник: garant.ru

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