On July Vinnytsia declaration of VAT - especially assembly
Department of DFS in Vinnytsia region informs that DFS Ukraine provided clarification on tax reporting features of VAT for reporting periods beginning from July 2015. In view of the changes made to Article 198 Section V of the Code of Laws of UkraineDecember 28, 2014 N 71-VIII " On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on tax reform " (Hereinafter - Law N 71) and of 16 July 2015 N 643-VIII " On Amendments to the Tax Code of Ukraine concerning improvement of the administration of VAT " (Hereinafter - Law N 643) on 1 July 2015 tax credit accounting period formed the taxpayer of the amount of value added tax accrued (paid) in the acquisition of goods / services regardless of the direction of their use (taxable or non-taxable transactions). At the same time, paragraph 198.5 of Article 198 of the Code provides that the taxpayer mustsecond count tax liabilities based on the tax base determined under paragraph 189.1 Article 189 of the Code, and make not later than the last day of the reporting (tax) period and register in the Unified Register of tax invoices (hereinafter - YERPN) within the deadline set for such a Code Registration consolidated tax bill by ComradeAram / services non-current assets, if such goods / services, fixed assets intended for their use and / or beginning to be used in operations that are not subject to taxation, exempt carried out by the taxpayer within the balance sheet and operations that are not economic activities. If the goods / nosluhy, fixed assets acquired without value added tax (VAT defaulters purchased exempt from tax, etc.), if their purpose for use and / or start using operations that are not subject to taxation, exempt from taxation made by the taxpayer within the balance sheet and operations that are noteconomic activity, the calculation of tax liabilities not carried out regardless of the date of purchase. For goods / services, fixed assets acquired or constructed before 1 July 2015 which are intended for use and / or beginning to be used in the above operations, the tax liability under paragraph 198.5 statthose 198 Section V of the Code are awarded only if the tax amount accrued (paid) during their acquisition or production were included in the tax credit. In view of the above, since July 2015 tax return with the value added tax (hereinafter - the declaration) is subject to the following osoblyvosteand its filling. 1. Features required declaration section I " Tax liabilities & quot ;. The tax liability that the taxpayer must charge under paragraphs 198.5 and 199.1 of Article 198 Section V of Article 199 of the Code are reported in line 1.1 the declaration if the tax liability accrual rate applicable to fileKu 20 percent, and in line 1.2 the declaration - if applicable rate of 7 percent. For the calculation of tax liabilities in accordance with paragraph 199.1 of Article 199 Section V of the Code share use of the goods / services, fixed assets in tax-free transactions determined by analogy with the rules established by paragraph 199.2 of Article 199, theozdilu V of the Code to determine the share of goods / services, fixed assets in taxable transactions. Share use of the goods / services in tax-free transactions determined as a percentage of the volume of transactions for the supply of goods / services that are not subject to value added tax (transactions that are exempt from taxation, and Fr.perazim, which is not subject to tax) for the previous calendar year in total supply for such year (the total taxable amount (excluding the amount of tax) and tax-free operations). Appendix 7 (D7) to return for January 2015 has been calculated using the share of goods / services in taxable fixed assetss operations, which was used during 2015 for the formation of a tax credit (column 6 of Table 1 of Annex 7 (D7) to return). From July 2015 to determine tax liabilities in accordance with paragraph 199.1 of Article 199 Section V of the Code should use part, which is defined as the difference between 100 vidsotKami and value graphs 6 Table 1 of Annex 7 (D7) to return in January 2015. Example. Payer for several years carried out a monthly payment per warehouse, which stored simultaneously intended to implement student tutorials domestic production (operations with their supply exempt from taxunder subparagraph 197.1.25 Article 197 of the Code Section V) and imported into the customs territory of Ukraine foreign publications (operations with their supply taxed at 20 percent). In 2015, the fees under the contract is 12000 USD. (10000 2000 + VAT) per month. Because Lease simultaneously vykorystovuyetXia taxable and exempt transactions, the rules for the formation of a tax credit that were in force until July 1, 2015, the tax credit could be attributed not the whole amount of VAT 2000 UAH., but only that part which corresponds to the percentage taxable transactions in the total volume. During the first half2015 to determine the amount of tax amounts paid for the lease of warehouse space that could be included in the tax credit, the taxpayer used the share volume of taxable transactions in total transactions. The size of the share for 2015, calculated in Appendix 7 (D7) to return in January 2015 is 65 percent. According to the results in June 2015 with 2000 USD. paid tax payer to the tax credit was included in 1300 UAH. and reflected in the Declaration in June in Section II " Tax Credit " in line 15.1 column A transaction volume of 6500 USD. (10,000 USD. X 65%) and in column B the amount of tax 1,300 USD. (2000 UAH. X 65%). Line 15.2 reflected the volume of purchased services, which accounts for exempt transactions 3,500 USD. (10000 x [100% - 65%]). In view of the changes made to paragraph 198.5 of Article 198 Section V of the Code from 1 July 2015, the same amount of payment (12,000 USD.), Paid in July 2015 for the lease of the same warehouse should befully included in the tax credit and reflected in the Declaration of July in Section II " Tax Credit " 10.1.1 in a row in column A transaction volume of 10,000 USD., in Column B the amount of tax 2000 USD. July 31, 2015 for a portion of the acquired rental services, which corresponds to the percentage exempt transactions (100% - 65% = 35%) taxpayer must count tax liabilities in the amount of 3500 USD. (10,000 USD. X 35%) and display in the section I " Tax liabilities " in line 1.1 in column A volume of transactions 3500 USD. (10,000 USD. X 35%) and in column B the amount of tax 700 UAH. (2000 UAH. X 35%) in the declaration in July 2015. 2. Fill FeaturesSection II Declaration spare " Tax Credit & quot ;. All amounts of value added tax accrued (paid) in the acquisition of goods / services starting from 01.07.2015, appear in Section II of the tax return of value added tax: in line 10.1.1 if purchased goods / services were taxed at the rate of tax supplier 20%; in line 10.1.2 if purchased goods / services were taxed at the rate of supplier tax 7%; in line 11.1, if the purchased goods / services were taxed supplier for the tax rate is 0%. Given that the application of preferential tax regime (VAT exemption) for operations with the importation of goods into the customs territory of Ukraineus has changed, the order of operations with the importation of goods into the customs territory of Ukraine in line 12 does not change. The lines 10.2, 11.2, 13, 14 and 15 of Chapter II Declaration are not filled. 3. Features of filling Chapters III and IV Declaration. Features reflected in section III of the tax declaration of VAT for July2015 amounts wrongly and / or overpaid cash obligations of value-added tax to the budget (hereinafter - the amount of overpayments), which are recorded in the integrated card taxpayer (hereinafter - IKPP) as of July 1, 2015, by paragraph 3, subparagraph 34 subsection 2 of section XX of the Code, explained in a letter DFS Ukraine from 22.06.2015 N 22408/7 / 99-99-19-03-01-17. Overpayment arising in connection with listing of extra funds into a special account of the payer of value added tax - agricultural enterprise that has chosen a special regime pursuant to Article 209 Section V of the Code, is at the disposal of agricultural enterprises in accordance with paragraph 209.18 Article 209 Section V of the Code, in calculating the amount of the registration are not included. Standing subparagraph 4 of paragraph 34 subsection 2 of section XX of the Code to order the transfer of declarations by July 2015 the remnants of a negative value, which is recorded in the taxpayers as of 07.01.2015 carried out separately: for declarations, which will carry outyuyutsya budget estimates (Form 0110 Declaration); declarations by agricultural enterprises that chose a special regime in accordance with Article 209 of the Code Section V (form 0121 declarations - 0123); by declarations of agricultural enterprises, which according to paragraph 209.18 of Article 209 Section V of the Code not registered subjectsof special tax treatment (Form 0130 Declaration). Subject to the requirements of subparagraph 4 of paragraph 34 subsection 2 of section XX Code size of the tax credit the taxpayer for July 2015 increased: 1) the amount of negative value, payable to the tax credit the next reporting (tax) period. This valuetransferred to line 20.1 Section III Declaration of July 2015 Line 24 Section III Declaration in June 2015. If the taxpayer is subject to value added tax and special regime simultaneously with the declaration form 0110 is a declaration forms for 0121 - 0123 or 0130, the value of row 24 of Section III each form whereklaratsiy which it submitted in June 2015 (0110, 0121 - 0123, 0130), is transferred to the line 20.1 Section III corresponding declaration in July 2015; 2) the negative value of the outstanding previous reporting (tax) period at the end of the current reporting (tax) period. This value is transferred to the line 20.2 Dec Section IIIlaratsiyi July 2015 Line 31 Section IV Declaration of June 2015 (Declaration Form 0110), regardless of whether or not the amount specified in the text box " and " to Table 1 of Annex 2 (D2) to return in June 2015, and regardless of its size. Thus, the declaration in July 2015 and in subsequents reporting periods section IV declarations are filled, Annex 2 (D2) to declarations for such periods not served (except when the payer is increasing or decreasing negative balance value of the difference between tax liabilities and tax credit periods to 01.02. 2015 by submitting to the adjusted calculation on-tax return for the relevant reporting period). So, since July 2015 taxpayers not Declare refund to the bank account of the payer in section IV Declaration. Since July 2015 declaring budgetary compensation expense for the payer bank is only in Section III Declaration (line 23.2 Section IIIDeclaration), including through the balance of the negative value generated by 1 February 2015. If you notice, since July 2015, mistakes made in the reporting period to 01.02.2015, as a result of the correction of which increases or decreases the balance a negative value of the difference between tax liabilities and tax creditthe increase / decrease of the balance with the sign " + " or " - " under reference shown in column 11 of Table 1 of Annex 2 to the declaration for the reporting period, which presents clarifying the calculation due to the correction of such errors. Indicators Table 1 of Annex 2 to the declaration not be transferred to Chapter IV. Errors,that were made in the reporting period after the 01.02.2015 corrected by amending the relevant indicators adjusted calculation section III for the relevant period. Division Communications Directorate in Vinnytsia region DFS This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/