Екатерина Уцына
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В Госдуму внесен законопроект, предусматривающий ряд поправок в налоговое законодательство в части расширения перечня услуг, освобождаемых от НДС1. В случае принятия соответствующего закона. Поправки вступят в силу с 1 января 2021 года.
Так, законопроектом предлагается установить, что юрлицо независимо от организационно-правовой формы или предприниматель, предоставляющие гражданам коммунальные услуги (холодная вода, горячая вода, электрическая энергия, газ, тепловая энергия, теплоноситель в виде горячей воды в открытых системах теплоснабжения (горячего водоснабжения) с целью обеспечения благоприятных и безопасных условий использования жилых помещений, а также для содержания общего имущества в многоквартирном доме, имеют право на освобождение от уплаты НДС.
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Для использования права на освобождение, нужно будет представить соответствующее письменное уведомление и документы, которые подтверждают такое право, в налоговый орган по месту своего учета не позднее 20 числа месяца, начиная с которого используется право на освобождение. Подтверждающими документами будут выписка из бухгалтерского баланса (для организаций), выписка из книги продаж, выписка из книги учета доходов и расходов и хозяйственных операций (для предпринимателей и организаций, перешедших с УСН).
Как указывается в пояснительной записке к законопроекту, поправки направлены на снижение тарифов ЖКУ без потерь для ресурсоснабжающих организаций и изменения системы налогообложения, а также без потерь для российской бюджетной системы, так как освобождение от НДС коснется только услуг, оказываемых гражданам, проживающим в многоквартирных домах. Для взаимоотношений с юрлицами порядок ценообразования останется прежним и будет включать в себя НДС.
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1 С текстом законопроекта № 1046495-7 «О внесении изменений в Налоговый кодекс Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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