Article 167 of the Tax Code of the Russian Federation in the new edition. Long-term production: determining the tax base for VAT

Each enterprise must have an accounting policy approved for tax purposes, which is mandatory for implementation by all structural divisions of the company. In accordance with it, the enterprise carries out various financial transactions, including the calculation of mandatory contributions to the budget. Of particular importance in this case is the moment of determining the tax base. The legislation provides a number of rules relating to it. They are established in Art. 167 Tax Code of the Russian Federation. Let us consider this norm in more detail below.

Art. 167 Tax Code of the Russian Federation

This article includes 16 points. All of them are devoted to the moment of determining the base for calculating the tax. Paragraph one establishes a general rule. In accordance with it, unless otherwise provided by clauses 3, 14, 7-11, 15 and clause 13 of Art. 167 of the Tax Code of the Russian Federation, the calculation uses the earliest of the dates on which one of the economic events established by law occurred. These facts are directly stated in paragraph one. They are calendar numbers when:

The goods were shipped to the buyer.
The work has been completed.
There has been a transfer of property rights to the acquirer.
Funds have been credited from the counterparty.

Special cases

If the shipment or transportation of goods is not carried out, but it becomes the property of the counterparty, then this fact is equivalent to the delivery of products. An exception is the case described in paragraph 16 of the article in question. When a taxpayer sells products transferred to him for storage in accordance with an agreement with the issuance of a warehouse certificate, the moment the base is established is the day the certificate is sold.

Providing legal options

When transferring property rights in the case specified in paragraph 2 of Art. 155, the date of assignment of the financial claim or termination of the obligation is taken into account. In situations provided for in paragraphs. 3 and 4 of the specified calculation norm are tied to the calendar date of fulfillment of the relevant terms of the agreement by the debtor. In the case established in clause 5 - the date of transfer of property rights.

Sales of products

During the sale provided for in subclauses 1, 3.1, 2.10, 9.1, 9, 12, 8, 2.1-2.8, 3 clause 1 art. 164, the moment of determining the base is the last calendar date of the quarter in which the subject collected the necessary package of documentation, the list of which is established by Article 165. In a number of cases, the payer does not have time to prepare the papers within the specified period. In such a situation, the calculation uses the date established in accordance with subclause 1 of clause 1 of Art. 167 Tax Code of the Russian Federation. The same should be done if the full package of documentation established by clause 5 of Art. 165, not collected after 180 days from the date of affixing the customs service mark on the shipping papers. This entry indicates the placement of products under the export or transit procedure when transporting foreign products from the control point at the point of arrival on the territory of Russia to the departure point from it, or under the internal transit regime for processed objects exported from the country or areas under its jurisdiction.

Reorganization

Its completion date may coincide with the 181st day or come later. In this case, the moment of establishing the base is established by the successors as the calendar date of the end of the reorganization. We are talking, in particular, about the registration date of each newly established enterprise. If the reorganization was carried out in the form of a merger, then the control date is considered to be the date in which a note was made in the Unified State Register of Legal Entities about the termination of the work of each company that joined the main company.

Import into the port SEZ

When transporting domestic products placed outside it under the customs export regime to the specified zone, the period for providing documentation provided for in paragraph 9 of Art. 165, is established from the date of placing the products under the specified procedure. As for exported supplies, the date of their declaration will be considered the control date. For a number of payers, special rules apply. In particular, entities selling supplies for which the legislation does not provide for declaration use as a control date the execution of transport, accompanying and other papers certifying the export of objects outside the Russian territory by sea, aircraft, and mixed navigation ships. If within 45 days from the date of transfer of ownership of the ship from the payer to the customer, the ship has not been registered in the international register, the rules of subclause 1 of clause 1 of Art. 167 Tax Code of the Russian Federation.

Additionally

The moment of establishing the base is the last day of each reporting period when:

Carrying out construction and installation work for one’s own needs.
Sales of services established by clause 1 (subclause 9.2) of Art. 164.

For those specified in clauses 4 and 5 of Art. 161 agents are subject to the rules provided for in paragraph one of the article under consideration. When selling real estate, the date of provision of the object to the buyer according to the relevant act acts as the day of shipment.

Organizational aspects

The accounting policy adopted by the company for tax purposes must be approved by relevant regulations and orders of management. It applies from January 1 of the year following the period of its official entry into force. The accounting policy is mandatory for execution by all separate divisions. If it was accepted by the newly formed company, then its approval is carried out no later than the end of the first reporting period. It is considered applicable from the date of establishment of the enterprise.

Specifics of crediting funds

If the payer has received partial payment for the products produced by him on account of future deliveries of products for which the production cycle duration is more than 6 months, he has the right to set a control date as the date on which the delivery was made. At the same time, he must maintain separate documentation on the operations performed and the amounts of mandatory budget contributions for the acquired objects. These include, among other things, OS, intangible assets. After the entity receives payment for services, products, and work, it provides the supervisory service with a declaration and a contract with the buyer (a copy certified by the chief accountant and manager). In addition, a document is presented that certifies the duration of the production cycle of products/works/services. It indicates their name, production date, and name of the enterprise. This document is issued to the manufacturer by the federal executive body that carries out legal regulation in the field of defense-industrial, fuel-energy, and industrial complexes. The paper must be signed by an authorized official and certified by the seal of the specified structure.

Art. 167 Tax Code of the Russian Federation with comments

The article in question provides general and special rules for establishing the control date used in calculating VAT. In particular, it may be the day of payment or the transfer of the object being sold into the ownership of the buyer/customer. It is indicated in the document confirming the completion of the relevant transaction. At the same time, paragraph 14 of Art. 167 Tax Code of the Russian Federation. Explanations on it are given in the Letter of the Ministry of Finance dated September 1, 2014. In accordance with this paragraph, if the moment of determining the base is the date of receipt of funds from the counterparty, during the direct performance of work this moment also arises.

Design features

It is necessary to take into account that, according to Part 1 of Art. 9 Federal Law No. 402, each fact of the company’s economic activity must be recorded in a primary document. Part 2 of this article contains a list of details that are mandatory. These include, among other things, the date of the document, the content of the economic event. Taking this into account, the date of shipment is the calendar date of the first time the primary paper was issued, drawn up for the customer/buyer or carrier.

Innovations

Clause 3 of the article in question provides that if the products are not shipped or transported, but they become the property of the buyer, this event is equivalent to delivery. An exception is the case of the sale of an immovable object. In accordance with paragraph 16 of the norm in question, the date of transfer of such property to the acquirer acts as the day of shipment. This paragraph was introduced into the norm of Federal Law No. 81. It should be said that the Ministry of Finance previously indicated that in the case of the sale of real estate, the moment of establishing the VAT base is the date of transfer of ownership of the object, indicated in the relevant document, or the calendar date on which the funds were transferred for it. The earliest one is selected. In accordance with clause 14 of the norm in question, if the control date is the date on which the funds were credited from the buyer, the calendar date on which the object became the property of another entity, the moment of establishing the VAT base also arises. Explanations on this issue are provided in the Letter of the Ministry of Finance dated April 28. 2014.

Separate documentation

Within the meaning of clause 13 of the article in question, the payer-manufacturer has the right to take as a control date the calendar date on which the products (works) were provided. This is permitted under certain conditions. First of all, payment for services, products or work (including partial payment) must be received. In addition, funds must be credited to future deliveries of products (works), the production cycle of which is more than six months. To realize this opportunity, the subject must maintain separate documentation of the operations performed and the amounts of VAT on the purchased objects, which may include intangible assets, fixed assets, and property rights used to create them. The list of products (works), the duration of the production cycle of which is more than six months and for which there is no need to charge VAT on the date of receipt of the advance, is approved by the Government.

Documentation

After receiving an advance payment, the payer who manufactures products (works) whose production cycle lasts more than six months must submit a declaration to the control service (FTS) and:

Contract with the acquirer. It is allowed to provide a copy of the agreement certified by the signature of Ch. accountant and company manager.
A document certifying the duration of the production cycle of products (works/services). It indicates the name of the object, production date, and the name of the organization that creates them. The document is issued by an authorized federal executive institution, which develops state policy and legal regulation in the field of fuel and energy, defense industry, and production complexes. The paper must be signed by an authorized employee of this structure and certified by a seal.

The accrual of VAT on the date of receipt of the advance payment does not relieve business entities from the obligation to calculate this tax on the date of shipment of products. This requirement is provided for in paragraph 14 of the article in question.

Calculation

For VAT calculation, a rate of 18% is applied. It is considered basic. The legislation also provides for a preferential rate of 10%. It is used for certain categories of food products, except for delicacies, products for children, periodicals, books related to science, education and culture, medicines and medical supplies. The Tax Code also provides for a 0% rate. It is used when implementing:

Products exported under the customs export procedure placed under the Free Trade Zone regime. A zero rate is allowed if the relevant documentation is submitted to the Federal Tax Service.
Services/works that are directly related to the transportation/carriage of products placed under the customs international transit regime.
Products in the field of space activities.
Services for passenger transportation and luggage transportation. In this case, the condition must be met. The destination/departure point must be located outside of Russia.
Products (works/services) for official use by foreign diplomatic missions and equivalent organizations or for the personal needs of their personnel, family members, if the legislation of the relevant country provides for a similar procedure or this norm is fixed in an international agreement.

To justify the use of a zero rate in relation to exported objects and deductions, entities provide the control services with documents, the list of which is indicated in Article 165.

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7 - 11, 13 - 15 of this article, is the earliest of the following dates:

3. In cases where the goods are not shipped or transported, but the transfer of ownership of this product occurs, such transfer of ownership for the purposes of this chapter is equivalent to its shipment, except for the case provided for in paragraph 16 of this article.

7. When a taxpayer sells goods transferred to him for storage under a warehousing agreement with the issuance of a warehouse certificate, the moment of determining the tax base for these goods is determined as the day of sale of the warehouse certificate.

8. When transferring property rights in the case provided for in paragraph 2 of Article 155 of this Code, the moment of determining the tax base is determined as the day of assignment of the monetary claim or the day of termination of the corresponding obligation, in cases provided for in paragraphs 3 and 4 of Article 155 of this Code - as the day of assignment (subsequent assignment) of the claim or the day of fulfillment of the obligation by the debtor, and in the case provided for in paragraph 5 of Article 155 of this Code - as the day of transfer of property rights.

9. When selling goods (work, services) provided for in subparagraphs 1, 2.1 - 2.8, 2.10, 3, 3.1, 8, 9, 9.1 and 12 of paragraph 1 of Article 164 of this Code, the moment the tax base for these goods (work, services) is determined ) is the last day of the quarter in which the full package of documents provided for in Article 165 of this Code is collected.

If the full package of documents provided for in Article 165 of this Code is not collected within the time limits specified in paragraph 9 of Article 165 of this Code, the moment of determining the tax base for the specified goods (works, services) is determined in accordance with subparagraph 1 of paragraph 1 of this Code. articles, unless otherwise provided by this paragraph. If the full package of documents provided for in paragraph 5 of Article 165 of this Code is not collected on the 181st calendar day from the date of affixing the mark of the customs authorities on the transportation documents, indicating the placement of goods under the customs procedure of export, re-export or customs transit, the moment of determination the tax base for the specified works and services is determined in accordance with subparagraph 1 of paragraph 1 of this article. In the case of reorganization of an organization, if the 181st calendar day coincides with the date of completion of the reorganization or occurs after the specified date, the moment of determining the tax base is determined by the successor(s) as the date of completion of the reorganization (the date of state registration of each newly emerged organization, and in the case of reorganization in the form affiliation - the date of entry into the unified state register of legal entities regarding the termination of the activities of each acquired organization).

In the case of import into the port special economic zone of Russian goods placed outside the port special economic zone under the customs procedure of export (re-export), or when exporting supplies, the deadline for submitting documents established by paragraph 9 of Article 165 of this Code is determined from the date of placement of these goods under the customs procedure. procedure for export (re-export) or from the date of declaration of supplies (and for taxpayers who sell supplies for which customs declaration is not provided for by the customs legislation of the Customs Union - from the date of registration of transport, shipping or other documents confirming the export of supplies outside the territory of the Russian Federation air and sea vessels, mixed (river-sea) navigation vessels).

9.1. If, within forty-five calendar days from the moment of transfer of ownership of the vessel from the taxpayer to the customer, the registration of the vessel in the Russian International Register of Ships is not carried out, the moment of determining the tax base by the tax agent is established in accordance with subparagraph 1 of paragraph 1 of this article.

9.2. For the purposes of this chapter, the moment of determining the tax base for the sale of services provided for in subclause 9.2 of clause 1 of Article 164 of this Code is the last date of each tax period.

10. For the purposes of this chapter, the moment for determining the tax base when performing construction and installation work for own consumption is the last date of each tax period.

11. For the purposes of this chapter, the moment of determining the tax base for the transfer of goods (performance of work, provision of services) for one’s own needs, recognized as an object of taxation in accordance with this chapter, is defined as the day of the said transfer of goods (performance of work, provision of services).

12. The accounting policy adopted by the organization for tax purposes is approved by the relevant orders and instructions of the head of the organization.

The accounting policy for tax purposes is applied from January 1 of the year following the year of its approval by the relevant order or order of the head of the organization.

The accounting policy for tax purposes adopted by the organization is mandatory for all separate divisions of the organization.

The accounting policy for tax purposes adopted by the newly created organization is approved no later than the end of the first tax period. The accounting policy for tax purposes adopted by a newly created organization is considered to be applied from the date of creation of the organization.

Paragraphs five and six are no longer valid.

13. In the event that a taxpayer - manufacturer of goods (work, services) receives payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months (according to the list determined by the Government of the Russian Federation), The taxpayer - manufacturer of the specified goods (work, services) has the right to determine the moment of determining the tax base as the day of shipment (transfer) of the specified goods (performance of work, provision of services) if there is separate accounting of the transactions carried out and the amount of tax on the purchased goods (work, services), in including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) with a long production cycle and other operations.

Upon receipt of payment, partial payment by the taxpayer - manufacturer of goods (works, services), a contract with the buyer (a copy of such a contract, certified by the signature of the manager and chief accountant), as well as a document confirming the duration of the production cycle of goods (works) is submitted to the tax authorities simultaneously with the tax return , services), indicating their name, production date, name of the manufacturing organization, issued to the specified taxpayer-manufacturer by the federal executive body exercising the functions of developing state policy and legal regulation in the field of industrial, military-industrial and fuel and energy complexes , signed by an authorized person and certified by the seal of this body.

14. If the moment of determining the tax base is the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services) or the day of transfer of property rights, then on the day of shipment of goods (performance of work, provision of services) or on the day of transfer of property rights against previously received payment or partial payment, the moment of determining the tax base also arises.

15. For tax agents specified in paragraphs 4, 5 and 8 of Article 161 of this Code, the moment of determining the tax base is determined in the manner established by paragraph 1 of this article.

16. When selling real estate, the date of shipment for the purposes of this chapter is the day of transfer of real estate to the buyer of this property under a transfer deed or other document on the transfer of real estate.

Commentary to Art. 167 Tax Code of the Russian Federation

Commented article. 167 of the Tax Code of the Russian Federation is devoted to the moment of determining the tax base for VAT.

The moment of determining the tax base, unless otherwise provided in paragraphs 3, 7 - 11, 13 - 15 of Art. 167 of the Tax Code of the Russian Federation, is the earliest of the following dates:

1) the day of shipment (transfer) of goods (work, services), property rights;

2) the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

Thus, when selling works and services, the moment of determining the tax base for value added tax should be considered the earliest of the dates: the date of transfer of ownership of these works, services, specified in the document confirming the transfer of ownership, or the day of their payment (partial payment ). At the same time, on the basis of clause 14 of Art. 167 of the Tax Code of the Russian Federation, if the moment of determining the tax base is the day of payment, partial payment for the performance of work, provision of services, on the day of performance of work, provision of services on account of previously received payment, partial payment, the moment of determining the tax base also arises (Letter of the Ministry of Finance of Russia dated 1 September 2014 N 03-03-06/1/43640).

It must be borne in mind that in accordance with Part 1 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, each fact of economic activity is subject to registration with primary accounting documents. Part 2 of this article establishes a list of mandatory details of primary accounting documents. Thus, the mandatory details include the date of preparation of the document, as well as the content of the fact of economic activity.

Thus, the date of shipment (transfer) of goods for VAT purposes is the date of the first drawing up of the primary document issued to the buyer (customer), the carrier for delivery to the buyer.

Clause 3 of Art. 167 of the Tax Code of the Russian Federation establishes that in cases where the goods are not shipped or transported, but the transfer of ownership of this product occurs, such transfer of ownership for VAT purposes is equivalent to its shipment, with the exception of the case provided for in paragraph 16 of Art. 167 Tax Code of the Russian Federation.

In accordance with paragraph 16 of Art. 167 of the Tax Code of the Russian Federation when selling real estate by the date of shipment for the purposes of Ch. 21 of the Tax Code of the Russian Federation recognizes the day of transfer of real estate to the buyer of this property under a transfer deed or other document on the transfer of real estate.

This paragraph was introduced in Art. 167 of the Tax Code of the Russian Federation by Federal Law of April 20, 2014 N 81-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation” and is set out as amended by Federal Law of July 21, 2014 N 238-FZ “On Amendments to Chapter 21 of Part the second Tax Code of the Russian Federation and Article 12 of the Federal Law “On amendments to certain legislative acts of the Russian Federation in terms of combating illegal financial transactions.”

We note that before the above clarifications were made, the Ministry of Finance of Russia indicated that when selling a real estate property, the moment of determining the tax base for VAT should be considered the earliest of the dates: the date of transfer of ownership of this property specified in the document confirming the transfer of ownership, or the day of its payment (partial payment). At the same time, on the basis of clause 14 of Art. 167 of the Tax Code of the Russian Federation, if the moment of determining the tax base is the day of payment (partial payment), on the date of transfer of ownership of the property, the moment of determining the tax base also arises (Letter of the Ministry of Finance of Russia dated April 28, 2014 N 03-07-11/ 19917).

Receipt of the prepayment is recognized as the moment the tax base arises along with the day of shipment. This is indicated in paragraphs. 2 p. 1 art. 167 Tax Code of the Russian Federation. However, according to paragraph 13 of Art. 167 of the Tax Code of the Russian Federation, in the event that the taxpayer - manufacturer of goods (work, services) receives payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than 6 months, the taxpayer - manufacturer of these goods (work, services) services) has the right to determine the moment of determining the tax base as the day of shipment (transfer) of the specified goods (performance of work, provision of services). However, for this it is necessary to organize separate accounting of transactions carried out and VAT amounts on purchased goods (work, services), including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (work, services) with a long production cycle and other operations. The list of goods (works, services), the duration of the production cycle of which is more than six months, and for which VAT is not required to be charged at the time of receipt of advance payment, is approved by the Government of the Russian Federation.

Having received an advance payment, the taxpayer - manufacturer of goods (works, services) with a production cycle exceeding six months must submit to the tax authorities simultaneously with the tax return:

— contract with the buyer (a copy of such a contract, certified by the signature of the manager and chief accountant);

- a document confirming the duration of the production cycle of goods (works, services), indicating their name, production time, name of the manufacturing organization, issued to the specified taxpayer-manufacturer by the federal executive body exercising the functions of developing state policy and legal regulation in the field industrial, defense-industrial and fuel-energy complexes, signed by an authorized person and certified by the seal of this body.

New edition of Art. 167 Tax Code of the Russian Federation

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7 - 11, 13 - 15 of this article, is the earliest of the following dates:

1) the day of shipment (transfer) of goods (work, services), property rights;

2) the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

10. For the purposes of this chapter, the moment for determining the tax base when performing construction and installation work for own consumption is the last date of each tax period.

12. The accounting policy adopted by the organization for tax purposes is approved by the relevant orders and instructions of the head of the organization.

The accounting policy for tax purposes is applied from January 1 of the year following the year of its approval by the relevant order or order of the head of the organization.

The accounting policy for tax purposes adopted by the organization is mandatory for all separate divisions of the organization.

Paragraphs five and six are no longer valid.

13. In the event that the taxpayer - manufacturer of goods (work, services) receives payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months (according to the list determined by the Government of the Russian Federation), the taxpayer - manufacturer of the specified goods (work, services) has the right to determine the moment of determining the tax base as the day of shipment (transfer) of the specified goods (performance of work, provision of services) if there is separate accounting of the transactions carried out and the amount of tax on the purchased goods (work, services), in including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) with a long production cycle and other operations.

15. For tax agents specified in paragraphs 4, 5 and 8 of Article 161 of this Code, the moment of determining the tax base is determined in the manner established by paragraph 1 of this article.

Commentary on Article 167 of the Tax Code of the Russian Federation

All organizations must determine the VAT tax base at the time of shipment of goods (transfer of works, services and property rights). This is established by paragraphs. 1 clause 1 art. 167 Tax Code of the Russian Federation.

In a special procedure, VAT is charged on goods that are not shipped or transported. They are considered shipped at the moment when title to the goods passes to the buyer. This norm is prescribed in paragraph 3 of Art. 167 Tax Code of the Russian Federation. A typical example of such goods is real estate. They are not shipped or transported, because according to Art. 130 of the Civil Code of the Russian Federation, immovable things include land plots, subsoil plots, isolated water bodies and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including forests, perennial plantings, buildings, structures, objects of unfinished construction. And in accordance with Art. 131 of the Civil Code of the Russian Federation, ownership and other real rights to immovable things, restrictions on these rights, their emergence, transfer and termination are subject to state registration in the unified state register by the bodies carrying out state registration of rights to real estate and transactions with it. Article 223 of the Civil Code of the Russian Federation states that in cases where the alienation of property is subject to state registration, the acquirer’s right of ownership arises from the moment of such registration, unless otherwise provided by law.

According to Art. 2 of the Federal Law of July 21, 1997 N 122-FZ “On state registration of rights to real estate and transactions with it,” state registration is the only evidence of the existence of a registered right. The registered right to real estate can only be challenged in court. State registration of rights is carried out throughout the Russian Federation according to a system of records of rights to each piece of real estate in the Unified State Register of Rights to Real Estate and Transactions with It. The date of state registration of rights is the day the corresponding records of rights are made in the Unified State Register of Rights.

Thus, VAT on the sale of real estate should be charged at the time of state registration of ownership of it by the buyer.

VAT on construction and installation work performed for own consumption should be charged at the end of each tax period. Let us remind you that the VAT tax period is equal to a month. And for taxpayers (tax agents) with monthly quarterly amounts of revenue from the sale of goods (works, services) excluding VAT not exceeding 2,000,000 rubles, the tax period from 2006 is established as a quarter.

Until January 1, 2006, taxpayers were required to increase the VAT tax base by the amount of advance payments received. From January 1, 2006, receipt of prepayment is recognized as the moment the tax base arises, along with the day of shipment. This is indicated in paragraphs. 2 p. 1 art. 167 Tax Code of the Russian Federation. However, according to paragraph 13 of Art. 167 of the Tax Code of the Russian Federation, in the event that the taxpayer - manufacturer of goods (work, services) receives payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months, the taxpayer - manufacturer of these goods (work, services) services) has the right to determine the moment of determining the tax base as the day of shipment (transfer) of the specified goods (performance of work, provision of services). However, for this it is necessary to organize separate accounting of transactions carried out and VAT amounts on purchased goods (work, services), including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (work, services) with a long production cycle and other operations. The list of goods (works, services), the duration of the production cycle of which is more than six months, and for which VAT is not required to be charged at the time of receipt of advance payment, is approved by the Government of the Russian Federation.

Having received an advance payment, the taxpayer - manufacturer of goods (work, services) with a production cycle exceeding six months must submit to the tax authorities simultaneously with the tax return:

Contract with the buyer (a copy of such a contract, certified by the signature of the manager and chief accountant);

A document confirming the duration of the production cycle of goods (works, services), indicating their name, production time, name of the manufacturing organization, issued to the specified taxpayer-manufacturer by the federal executive body exercising the functions of developing state policy and legal regulation in the field of industrial , military-industrial and fuel-energy complexes, signed by an authorized person and certified by the seal of this body.

The accrual of VAT at the time of receipt of the prepayment does not relieve the taxpayer from the obligation to accrue this tax at the time of shipment of goods (transfer of work, services or property rights). This is the requirement of paragraph 14 of Art. 167 Tax Code of the Russian Federation. At the same time, VAT accrued on the prepayment is accepted for deduction (clause 8 of Article 171 and clause 6 of Article 172 of the Tax Code of the Russian Federation).

Another comment on Art. 167 Tax Code of the Russian Federation

Decree of the Government of the Russian Federation dated July 28, 2006 N 468 approved the List of goods (work, services), the duration of the production cycle of which is more than 6 months.

The Federal Tax Service of Russia, in a letter dated February 28, 2006 N MM-6-03/202@, indicated that the date of shipment (transfer) of goods (work, services), property rights is recognized as the date of the first drawing up of the primary document issued to their buyer (customer) , carrier (communication organization).

The tax authorities also explained that in order to determine the date of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, we consider it appropriate to take into account the following.

As follows from Article 307 of the Civil Code, obligations arise from an agreement and from other grounds specified in the Civil Code.

According to paragraph 1 of Article 423 of the Civil Code, an agreement under which a party must receive payment or other consideration for the performance of its duties is compensated.

Based on the provisions of Article 861 of the Civil Code, settlements between legal entities, as well as settlements with the participation of citizens related to the implementation of their business activities, are made by bank transfer. Settlements between these persons may also be made in cash, unless otherwise provided by law.

When making non-cash payments in accordance with paragraph 1 of Article 862 of the Civil Code, settlements by payment orders, letters of credit, checks, collection settlements, as well as settlements in other forms provided for by law, banking rules established in accordance with it and business customs applied in banking practice are allowed.

In addition, the parties to the agreement have the right to choose and establish in the agreement any of the forms of payment specified in paragraph 1 of Article 862 of the Civil Code.

Thus, the provisions of the Civil Code provide the right to legal entities and individuals to determine any form of payment provided for in the agreement between the seller and the buyer.

At the same time, in accordance with paragraph 1 of Article 486 of the Civil Code, the buyer is obliged to pay for the goods immediately before or after the seller transfers the goods to him, unless otherwise provided by the Civil Code, another law, other legal acts or a sales contract and does not follow from the essence of the obligation.

Consequently, based on the provisions of the Civil Code, payment is any form provided for by the contract, carried out both before the fulfillment of the seller’s obligation to the buyer and after the fulfillment of this obligation.

Taking into account the above, payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights for the purpose of applying subparagraph 2 of paragraph 1 of Article 167 of the Tax Code is recognized as the receipt of funds by the seller or termination of obligations in another way that does not contradict the law.

With regard to payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights carried out under a commission agreement, it should be taken into account that, on the basis of Article 999 of the Civil Code, upon execution of an order, the commission agent is obliged to submit a report to the principal and transfer to him everything received under a commission agreement.

Thus, within the meaning of the commission agreement, everything received by the commission agent under the commission agreement is the property of the principal. Similar rules based on Articles 974 and 1011 of the Civil Code apply to contracts of assignment and agency agreements.

Consequently, payment, partial payment on account of the forthcoming deliveries by the principal (principal, principal) of goods (performance of work, provision of services), transfer of property rights is recognized as payment, partial payment received from the buyer by the principal (principal, principal) or his commission agent (attorney, agent) both in monetary and other forms.

Tax Code of the Russian Federation (parts 1, 2)
Part 2
Section VIII . FEDERAL TAXES
Chapter 21 . VALUE ADDED TAX

Article 167 of the Tax Code of the Russian Federation, part 2. Moment of determining the tax base

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7 - 11, 13 - 15 of this article, is the earliest of the following dates:

1) the day of shipment (transfer) of goods (work, services), property rights;

2) the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

2. Lost power. - Federal Law of July 22, 2005 N 119-FZ.

4 - 6. Lost power. - Federal Law of July 22, 2005 N 119-FZ.

10. For the purposes of this chapter, the moment for determining the tax base when performing construction and installation work for own consumption is the last date of each tax period.

12. The accounting policy adopted by the organization for tax purposes is approved by the relevant orders and instructions of the head of the organization.

The accounting policy for tax purposes is applied from January 1 of the year following the year of its approval by the relevant order or order of the head of the organization.

The accounting policy for tax purposes adopted by the organization is mandatory for all separate divisions of the organization.

Paragraphs five and six are no longer valid. - Federal Law of July 22, 2005 N 119-FZ.

15. For tax agents specified in paragraphs 4, 5, 5.1 and 8 of Article 161 of this Code, the moment of determining the tax base is determined in the manner established by paragraph 1 of this article.

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs , - , - of this article, is the earliest of the following dates:

1) the day of shipment (transfer) of goods (work, services), property rights;

2) the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

2. Lost power. - Federal Law of July 22, 2005 N 119-FZ.

4 - 6. Lost power. - Federal Law of July 22, 2005 N 119-FZ.

8. When transferring property rights in the case provided for in paragraph 2 of this Code, the moment of determining the tax base is determined as the day of assignment of the monetary claim or the day of termination of the corresponding obligation, in cases provided for in paragraphs 3 and 4 of this Code - as the day of the assignment (subsequent assignment) demands or the day of fulfillment of the obligation by the debtor, and in the case provided for in paragraph 5 of this Code - as the day of transfer of property rights.

9. When selling goods (work, services) provided for in subparagraphs 1, 2.1 - 2.8, 2.10, 3, 3.1, 8, 9, 9.1 and 12 of paragraph 1 of this Code, the moment of determining the tax base for these goods (work, services) is the last day of the quarter in which the full package of documents provided for by this Code was collected.

If the full package of documents provided for by this Code is not collected within the time period specified in paragraph 9 of this Code, the moment of determining the tax base for the specified goods (works, services) is determined in accordance with subparagraph 1 of paragraph of this article, unless otherwise provided for in this paragraph. If the full package of documents provided for in paragraph 5 of this Code is not collected on the 181st calendar day from the date of affixing the mark of the customs authorities on the transportation documents, indicating the placement of goods under the customs procedure of export, re-export or customs transit, the moment of determining the tax base for the specified works and services is determined in accordance with subparagraph 1 of paragraph of this article. In the case of reorganization of an organization, if the 181st calendar day coincides with the date of completion of the reorganization or occurs after the specified date, the moment of determining the tax base is determined by the successor(s) as the date of completion of the reorganization (the date of state registration of each newly emerged organization, and in the case of reorganization in the form affiliation - the date of entry into the unified state register of legal entities regarding the termination of the activities of each acquired organization).

In the case of import into the port special economic zone of Russian goods placed outside the port special economic zone under the customs procedure of export (re-export), or when exporting supplies, the deadline for submitting documents established by paragraph 9 of this Code is determined from the date of placement of these goods under the customs export procedure (re-export) or from the date of declaration of supplies (and for taxpayers who sell supplies for which customs declaration is not provided for by the customs legislation of the Customs Union - from the date of registration of transport, shipping or other documents confirming the export of supplies outside the territory of the Russian Federation by air and sea vessels, mixed (river - sea) navigation vessels).

9.2. For the purposes of this chapter, the moment of determining the tax base for the sale of services provided for in subclause 9.2 of clause 1 of this Code is the last date of each tax period.

10. For the purposes of this chapter, the moment for determining the tax base when performing construction and installation work for own consumption is the last date of each tax period.

12. The accounting policy adopted by the organization for tax purposes is approved by the relevant orders and instructions of the head of the organization.

The accounting policy for tax purposes is applied from January 1 of the year following the year of its approval by the relevant order or order of the head of the organization.

The accounting policy for tax purposes adopted by the organization is mandatory for all separate divisions of the organization.

Paragraphs five and six are no longer valid. - Federal Law of July 22, 2005 N 119-FZ.

15. For tax agents specified in paragraphs 4, 5, 5.1 and 8 of this Code, the moment of determining the tax base is determined in the manner established by paragraph of this article.

The provisions of Article 167 of the Tax Code of the Russian Federation are used in the following articles:

The tax base
3. When determining the tax base, the taxpayer’s proceeds (expenses) in foreign currency are recalculated into rubles at the rate of the Central Bank of the Russian Federation, respectively, on the date corresponding to the moment of determining the tax base for the sale (transfer) of goods (work, services), property rights, established by Article 167 Tax Code of the Russian Federation, or on the date of actual expenditure. At the same time, the tax base for the sale of goods (work, services) provided for in paragraph 1 of Article 164 of the Tax Code of the Russian Federation, in the case of settlements for such transactions in foreign currency, is determined in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of shipment (transfer) of goods (performance of work, provision of services).
The procedure for determining the tax base for the sale of goods (works, services)
the duration of the production cycle of which is more than six months, when the taxpayer determines the tax base as such goods are shipped (transferred) (work performed, services provided) in accordance with the provisions of paragraph 13 of Article 167 of the Tax Code of the Russian Federation;
Features of taxation during the reorganization of organizations
6. For the purposes of this chapter, the transfer by the taxpayer of the right of claim to the legal successor(s) during the reorganization of the organization is not recognized as payment for goods (work, services). When the right of claim is transferred from a reorganized (reorganized) organization to the successor(s), the tax base is determined by the successor(s) receiving the right of claim at the time of determining the tax base in accordance with the procedure established by Article 167 of the Tax Code of the Russian Federation, taking into account the provisions provided for by subparagraphs 2 - 4 of paragraph 1 and paragraph 2 of Article 162 of the Tax Code of the Russian Federation.
Tax calculation procedure
4. The total amount of tax is calculated based on the results of each tax period in relation to all transactions recognized as an object of taxation in accordance with subparagraphs 1 - 3 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the moment of determining the tax base of which, established by Article 167 of the Tax Code of the Russian Federation, refers to the corresponding tax period , taking into account all changes that increase or decrease the tax base in the corresponding tax period, unless otherwise provided by this chapter.
The procedure for assigning tax amounts to costs of production and sale of goods (work, services)
3) the moment of determining the tax base for the sale of goods (including those that are the underlying asset of derivative financial instruments) and (or) services specified in subparagraph 1 of this paragraph is determined by clearing organizations that have exercised the right provided for in subparagraph 1 of this paragraph, in the manner prescribed paragraph 1 of Article 167 of the Tax Code of the Russian Federation;
The procedure for applying tax deductions
3. Deductions of tax amounts provided for in paragraphs 1 - 8 of Article 171 of the Tax Code of the Russian Federation in relation to transactions for the sale of goods (work, services) specified in paragraph 1 of Article 164 of the Tax Code of the Russian Federation are made in the manner established by this article at the time of determining the tax base , established by Article 167 of the Tax Code of the Russian Federation.