В случае доплаты НДС за счет своих средств из-за увеличения ставки продавец не вправе учесть эту сумму в расходах

Евгений Шелест

В случае доплаты НДС за счет своих средств из-за увеличения ставки продавец не вправе учесть эту сумму в расходах
sebastiangauert / Depositphotos.com

При определении налоговой базы по налогу на прибыль не учитывается сумма НДС в случае уплаты этого налога продавцом за счет собственных средств, если НДС должен быть предъявлен покупателю (приобретателю) товаров, работ, услуг, имущественных прав. Такие разъяснения содержатся в письме Департамента налоговой и таможенной политики Минфина России от 31 октября 2018 г. № 03-07-11/78170. Финансисты указали, что в налоговой базе по налогу на прибыль организации – покупателя не учитываются расходы в виде сумм налогов, предъявленных ему в соответствии с Налоговым кодексом налогоплательщиком, если не предусмотрено иное (п. 19 ст. 270 НК РФ). То же касается и определения доходов – из налоговой базы по прибыли исключаются суммы налогов, предъявленные покупателю (подп. 2 п. 1 ст. 248 НК РФ).

Такой порядок распространяется и на случаи, например, когда покупателю необходимо будет доплатить 2% из-за разницы между ставками НДС в 2018 и 2019 годах. Напомним, что ставка НДС 20% будет применяться по отгрузкам товаров, услуг, работ, имущественных прав, осуществленных после 1 января 2019 года.

Можно ли до 1 января 2019 года перечислять аванс с указанием ставки НДС 20%? 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!

Для случаев, когда контрагент перечислил продавцу оплату до указанной даты по ставке НДС 18%, а отгрузка совершится в 2019 году по ставке 20%, ведомство посоветовало руководствоваться рекомендациями, которые были даны ранее.

Напомним, что в связи с изменением ставки НДС внесение изменений в заключенные договоры не требуется. Но стороны договора вправе уточнить порядок расчетов и стоимость товаров, услуг, работ, имущественных прав.

Источник: garant.ru

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