Which makes significant changes to Chapter 21 of the Tax Code.

From January 1, 2018, the procedure for determining the tax base, calculation and deductions of VAT has radically changed, so far only for a few goods: raw animal skins, scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys.

However, the experiment can be extended to other categories. What changes could this lead to and what should we prepare for? We will talk about this in our article.

A little about the essence of the experiment: from January 1, 2018, when selling scrap, the amount of tax is not calculated by taxpayers-sellers, except for the cases provided for in the seventh and eighth paragraphs of clause 8 of Art. 161 of the Tax Code of the Russian Federation (providing false information “without VAT” or in case of loss of the right to be exempt from fulfilling the duties of a taxpayer, or to apply the “simplified tax”), paragraphs. 1 clause 1 art. 164 of the Tax Code of the Russian Federation (tax rate 0% on the sale of goods exported under the customs export procedure), as well as when selling these goods to individuals who are not individual entrepreneurs (the procedure for calculating the tax is determined in Article 166 of the Tax Code of the Russian Federation).

When selling scrap, the tax amount is calculated by tax agents (buyers), and not by sellers. The seller makes an appropriate inscription on the invoice or puts a stamp “VAT is calculated by the tax agent,” i.e., indicates the amount with included but not allocated tax. The buyer allocates the tax amount (the original amount is divided by 118% and multiplied by 18%).

Tax amounts calculated by the buyer are subject to deductions. Simultaneously with the calculation, he has the right to deduct VAT on the OSN, i.e. in fact, the amount of tax is not paid to the budget.

The deduction is carried out in the same tax period as the purchase of scrap, regardless of the moment of its further sale, provided that the scrap was purchased by the taxpayer, who is a tax agent, for:

1. Carrying out transactions recognized as objects of VAT taxation;

2. Resales.

Thus, the tax burden of tax agent organizations for scrap and waste of ferrous and non-ferrous metals has not increased.

Fears about the need to pay VAT to the budget with subsequent deduction or reimbursement and, even more so, the “horror stories” about the need to transfer VAT to the budget immediately at the time of payment did not come true.

What will happen if all taxpayers become VAT tax agents under similar conditions?

Let us give as an example a simplified scheme in which the same product goes from the seller through an intermediary to the buyer, which the latter sells to an individual (all organizations on a common taxation system):

This diagram shows that Posrednik LLC calculates VAT and accepts it for deduction, that is, its share of VAT deduction is 100%, VAT is not paid to the budget. Buyer LLC, when selling goods to an individual with VAT, deducts the agency VAT calculated from the invoice of Posrednik LLC, as well as agent VAT on general business expenses (rent of retail space, retail equipment, etc.).

But the input VAT from an individual is subject to payment to the budget, and there is nothing to reduce it by, since General Household Expenses LLC issues invoices with the note “VAT is calculated by a tax agent” and this calculated VAT is accepted for deduction, reducing only the “agency » VAT, not input.

When implementing universal VAT agency, illegal VAT optimization schemes, including with the help of fly-by-night companies, lose their meaning, and the VAT tax burden falls entirely on the last selling organization in the chain, which cannot but affect the final price of the goods sold to individuals. face.

Read about what will happen if there are organizations in the chain with a simplified tax system, and the final link is the exporter, in our next articles.

Sales of scrap and waste ferrous/non-ferrous metals, secondary aluminum and its alloys, as well as animal skins in 2019 are subject to value added tax. Let’s figure out how to calculate VAT on scrap metal in 2019 and provide explanations.

Companies that buy and sell scrap and waste of ferrous and non-ferrous metals have had to organize their work in a new way since 2018. The sale of such goods became subject to VAT. Moreover, the tax had to be paid not by the seller, but by the buyer. It was an experiment. The same rules apply in 2019, and if the experiment is successful, officials will expand it to other industries.

When the seller pays VAT himself

The seller himself will calculate and pay VAT on the sale of scrap metal if:

The seller unreasonably put the “Without VAT” mark in the contract and the primary document;
- the seller has lost the right to a special regime or exemption from VAT;
- the buyer is an individual non-entrepreneur;
-scrap metal has been exported and the validity of the zero rate has not been confirmed.

This procedure follows from paragraphs 7 and 8 of paragraph 8 of Article 161, paragraph 3.1 of Article 166, paragraphs 1 and 5 of Article 168 of the Tax Code.

VAT on scrap metal in 2019: how the changes will affect the seller (explanations in simple words)

As it was. Until 2018, the scrap metal seller was exempt from paying value added tax on the basis of paragraphs. 25 paragraph 2 art. 149 of the Tax Code of the Russian Federation. To do this, several conditions had to be met:

• availability of a license
• sales of scrap metal are carried out on the territory of the Russian Federation

How it became. So far, new rules have been introduced only for buyers of raw animal skins, scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys. The exception is “physics” buyers. If officials’ expectations are met and budget revenues increase, the rules will be extended to others. Such clarifications were provided by the Ministry of Finance in letter No. 03-07-14/51894 dated August 14, 2017. The seller will issue invoices excluding VAT. On the document he will put the mark “VAT is calculated by the tax agent.” The buyer will calculate the VAT himself, regardless of whether he is a VAT payer or not. He has the right to deduct VAT from the transferred payment.

Sellers in the special mode indicate in the primary listing “Without tax (VAT).” A similar situation occurs when the transaction is not subject to VAT. But if the seller puts such a mark illegally, he will have to pay the tax to the budget himself.

If the seller is a VAT defaulter or exempt from paying value added tax, then this must be indicated in the sales contract. The price must be indicated with the note “Excluding tax (VAT)”.

If the seller is not a VAT payer, then the buyer does not have the duty of a tax agent. Thus, you can avoid paying tax and drawing up a VAT return as a tax agent only by concluding an agreement with a company or individual entrepreneur that is not a VAT payer (using the simplified tax system or other special tax regimes).

The duty of a tax agent arises only in relation to payers of value added tax (clause 8 of Article 161 of the Tax Code of the Russian Federation).

If the seller deceived the buyer and indicated false information in the contract and primary documentation, then the seller must pay VAT on scrap metal in 2019.

Editorial Board: before any transaction, be sure to check your partner, even if you have already worked with him. This can be done quickly in the “RNA: verification of counterparties” service.

In addition to the above case, the legislation provides for others when the obligation to remit value added tax remains with the seller:

• sale of scrap metal to individuals
• sale of scrap metal for export
• loss of the right to apply a special tax regime or VAT exemption

Consequences of VAT changes (explanation)

We will provide explanations in the form of a convenient table so that you can quickly understand the consequences.

Change	What to change at work	Risks if you ignore the change	Explanation
The list of non-taxable transactions has been reduced (Federal Law No. 335-FZ dated November 27, 2017)	When selling scrap and waste of ferrous and non-ferrous metals, VAT must now be charged. But it is the buyer, not the seller, who must pay the tax. It is the buyer who is considered the tax agent for such transactions (clause 8 of Article 161 of the Tax Code). If you sell scrap metal, starting from 2018, make a note in the invoice “VAT is calculated by the tax agent”	The seller will overpay VAT if he assumes responsibility for tax assessment. The buyer will underestimate the VAT if he does not fulfill the duties of a tax agent. For this - a fine of 20% of the unpaid tax (Article 123 of the Tax Code)	Since 2018, the buyer is considered a tax agent for VAT for a number of transactions. This is the sale of raw animal skins, as well as secondary aluminum and its alloys (Clause 8 of Article 161 of the Tax Code)

Who is not a tax agent when purchasing scrap metal?

As mentioned above, from January 1, 2018, the buyer of scrap metal performs the duties of a tax agent, unless the law provides otherwise, and pays VAT on scrap metal. We have already considered cases when the buyer does not have an obligation to pay VAT.

But it should be added that Federal Law No. 335-FZ of November 27, 2017 identified one category of clients to whom the changes do not apply. These are individuals who are not registered with the tax office as individual entrepreneurs.

How will a scrap metal buyer account for VAT from January 1, 2019?

Now we will give clarifications for buyers on record keeping. The tax base for calculating value added tax is determined based on the purchase price of goods, that is, based on the contract value including VAT. From January 1, 2019, instead of the previous VAT rate of 18%, a new rate of 20% is introduced. And instead of the previous settlement rate of 18/118, a settlement rate of 20/120 is introduced. According to paragraph 4 of Art. 164 of the Tax Code of the Russian Federation, the rate of 20/120 is applied to the tax base, which includes VAT. Therefore, if the cost of the goods is 240 rubles, 40 rubles. – this is VAT.

Example.

If the contract specifies the price of scrap metal as RUB 200,000. (without VAT), then the tax base will be equal to 240,000 rubles, including VAT, which is 40,000 rubles.

The tax agent must withhold value added tax from funds transferred against future deliveries to the scrap metal supplier, even if this is an advance.

The moment of determining the tax base for tax agents is made on one of the earliest dates:

• day of shipment
• day of payment/partial payment

Currently, the procedure for calculating VAT for tax agents specified in clause 8 of Art. 161 of the Tax Code of the Russian Federation is not enshrined in the Tax Code of the Russian Federation, therefore we believe that it will be identical to the procedure established for tax agents specified in paragraph 5 of Art. 161 Tax Code of the Russian Federation. Consequently, if the moment of determining the tax base for the tax agent is the day of payment/partial payment for upcoming supplies, then on the day of shipment for payment/partial payment the moment of determining the tax base will arise again. No payment - the moment of determining the tax base for value added tax will occur only on one date and this will be the date of shipment.

If the tax agent uses metal in an activity that is subject to value added tax, then the VAT paid as a tax agent can be claimed as a deduction. If for some reason the transaction price has changed or the amount of scrap metal in the primary documentation has changed, the amount of value added tax must be adjusted.

The general formula for calculating value added tax debt to the budget is determined as follows: Seller’s VAT + restored VAT - VAT deductible.

At the end of each tax period, the buyer, who is a tax agent, must submit a declaration to the tax office at the place of his registration. The VAT declaration form was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@. Deadline - no later than the 25th day of the month following the expired tax period. Thus, the reporting dates are: April 25, July 25, October 25, January 25. Attentively .

How can a buyer fill out purchase and sales books?

The buyer will transfer the data from the invoice to the sales book. He will enter the cost of the goods without VAT from column 5 of the invoice in column 14 of the sales book. This amount must be increased by 20 percent and the cost of goods including VAT must be entered in column 13b.

Then multiply the figure by the estimated rate of 20/120 and enter VAT in column 17 of the sales book. Calculate VAT even if you apply a special regime or are exempt from VAT under Article 145 of the Tax Code.

If the buyer works in the general mode and the goods are accepted for accounting, he simultaneously registers the invoice in the purchase book in order to accept the tax for deduction (clause 9 of Article 172 of the Tax Code). But companies in a special regime will not be able to make such a deduction. After all, they are not recognized as VAT payers.

When registering invoices, you must indicate new transaction type codes. Recommended by the Federal Tax Service

How to issue a payment order from a tax agent when paying VAT on scrap metal

According to the rules for filling out payment orders approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n, the following fields of the payment order must be filled in:

• « Payer status" (field 101) - VAT is paid by a company or individual entrepreneur as a tax agent - code “02”

• “Payer’s INN” (field 60)

• “Payer checkpoint” (field 102) - An individual entrepreneur puts “0”, a company puts its checkpoint.

• “Payer” (field 8) - short name of the tax agent

• “Recipient INN” (field 61) - TIN of the tax office to which the tax agent transfers value added tax

• “Recipient checkpoint” (field 103) - Checkpoint of the tax office where the tax agent sends the value added tax

• “Recipient” (field 16) - tax office, to which value added tax is transferred. The field is filled in as follows: “UFK for Moscow (IFTS No. 7 for Moscow).” You cannot indicate only the Federal Tax Service number. For example: “IFTS No. 7”.

• “Payment order” (field 21) - code “5”, in special cases “3”

• "KBK" (field 104)

• "OKTMO" (field 105) - code according to the All-Russian Classifier of Municipal Territories. For companies - the code at the location, and for individual entrepreneurs - at the place of residence.

• “Basis of payment” (field 106) - current payment “TP.

• “Period for which the tax/contribution is paid” (field 107)- when paying VAT as a tax agent, in field 107 you must enter the date of payment of funds to the counterparty.
• “Document number” (field 108) -

• “Document date” (field 109) -“0” is indicated (since in field 106 “TP”)

• “Payment type” (field 110) -«0».
• “Purpose of payment” (field 24) - value added tax withheld by a tax agent from the cost of goods (name) from an organization under an agreement dated "" _______20__, No. __

Responsibility for failure to fulfill the duties of a tax agent for VAT in 2019

For failure to fulfill the duties of a tax agent (VAT on scrap metal is not withheld and not transferred to the budget), a fine is imposed on a legal entity or individual entrepreneur in accordance with Art. 123 Tax Code of the Russian Federation.

The fine is 20% of the amount of value added tax not paid to the budget.

In addition to the fine, the tax office will also require payment of the amount of VAT that was not paid.

Since 2018, operations for the sale of scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys, as well as raw animal skins are subject to VAT (clause 8 of Article 161 of the Tax Code of the Russian Federation). That is, the sale of scrap ferrous and non-ferrous metals is no longer included in the list of transactions exempt from VAT, as was previously the case (clause 25, clause 2, article 149 of the Tax Code of the Russian Federation, as amended, valid until 01/01/2018). And the abolition of VAT benefits for the sale of scrap metal is already a fait accompli.

At the same time, not with every sale of scrap or other of the above-mentioned “goods” the seller will have to pay VAT. Since if the buyer is an organization (IP), then it will be the organization (IP) as a tax agent who will be responsible for calculating and paying the amount of tax to the budget (clause 3.1 of Article 166 of the Tax Code of the Russian Federation).

In this case, the seller himself will have to draw up the invoice. It will need to indicate the cost of selling scrap without VAT and make an entry that “VAT is calculated by the tax agent” (clause 5 of Article 168 of the Tax Code of the Russian Federation).

The buyer, in turn, will have to charge VAT at a rate of 18% and indicate it in the sales book, without issuing an invoice to himself (as tax agents do in other situations). Subsequently, the buyer will be able to deduct this VAT, of course, if he applies the general taxation regime. And the buyer in the special regime will also have to calculate VAT on the cost of scrap, but he will not be able to deduct the specified amount of tax. As a result, the buyer will have to pay it to the budget in full, and the scrap itself will be taken into account at cost along with VAT (clause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

By the way, in connection with the amendments made to VAT on the sale of scrap metal, changes are planned to the VAT declaration from 2018. But according to preliminary information, taxpayers will begin to use the updated form no earlier than in the third quarter of 2018.

If, when selling scrap metal or hides in 2018, the buyers are individuals, then the seller will have to deal with VAT on his own, including paying tax to the budget (clause 3.1 of Article 166 of the Tax Code of the Russian Federation). That is, for him it will be a regular operation subject to VAT.

If the seller is not a VAT payer

From now on, the Tax Code of the Russian Federation does not provide any VAT benefits for the sale of scrap metal. But if an organization (IP) applies a special tax regime or is exempt from fulfilling the duties of a VAT payer in accordance with Art. 145 of the Tax Code of the Russian Federation, then for it the sale of scrap metal in 2018 is not subject to VAT (clause 8 of Article 161 of the Tax Code of the Russian Federation).

In this case, the contract and primary accounting documents must indicate that the seller is not a VAT payer or applies an exemption. You can mark “Without tax (VAT)”. Then the buyer-organization (buyer-individual entrepreneur) will not have to fulfill the duties of a tax agent for VAT.

From January 1, 2018 pp. 25 clause 2 article 149 of the Tax Code of the Russian Federation has lost force. This means that the sale of scrap, waste ferrous and non-ferrous metals is no longer subject to exemption from value added tax. The changes are related to the entry into force of Federal Law No. 335-FZ of November 27, 2017.

What is the essence of the changes

When purchasing scrap and waste ferrous/non-ferrous metals, the buyer becomes a tax agent for VAT. It does not matter whether he is a payer of this tax or not. The responsibility for calculating and paying VAT now lies with him. Changes in legislation do not apply to individuals who do not have registration with the Federal Tax Service as individual entrepreneurs.

How can a buyer avoid paying VAT?

Since 2018 Art. 161 of the Tax Code of the Russian Federation will be supplemented with a new eighth paragraph, according to which the list of tax agents will be expanded.
Buyers of scrap metal can avoid paying VAT as tax agents provided that they purchase it from VAT evaders or persons exempt from paying tax, since according to clause 8 of Art. 161 of the Tax Code of the Russian Federation, the duty of a tax agent arises only in relation to value added tax payers.

Example 1
An individual sells scrap metal to a recycling collection point. The buyer does not pay VAT as a tax agent, since an individual is not a VAT payer.

Example 2
An individual entrepreneur sells scrap metal to a company using a simplified taxation system. The buyer does not charge or pay VAT to the budget.

VAT from the buyer

The tax base for calculating the amount of tax is determined based on the purchase price of goods, that is, based on the contract value including tax. In accordance with paragraph 4 of Art. 164 of the Tax Code of the Russian Federation, rate 18/118 applies to the tax base, which includes VAT. This means that if the cost of the product is 118 rubles, 18 rubles. – this is VAT.

If in the contract the supplier indicated a cost of 100,000 rubles. (excluding VAT), then the tax base will be equal to 118,000 rubles, including VAT, which is 18,000 rubles.

The tax agent withholds value added tax from funds transferred to the supplier for future deliveries, even if this is an advance payment.

For tax agents, the moment of determining the tax base is made on one of the earliest dates:

• Detail shipment
• day of payment/partial payment

Currently, the procedure for calculating VAT for tax agents specified in clause 8 of Art. 161 of the Tax Code of the Russian Federation, is not enshrined in the Tax Code of the Russian Federation. In this regard, one can only assume that it will be identical to the procedure established for tax agents specified in paragraph 5 of Art. 161 Tax Code of the Russian Federation.

Thus, if the moment of determining the tax base for the tax agent is the day of payment/partial payment for upcoming supplies, then on the day of shipment for payment/partial payment the moment of determining the tax base also arises.

Let's look at an example.

The tax agent transfers an advance to the scrap metal supplier and charges VATfor the amount of the advance payment. On the date of shipment, the tax agent re-calculates VAT, but this time on the cost of the shipped scrap. VAT on the advance is deductible.

In the absence of prepayment, the moment of determining the tax base for VAT arises only on the date of shipment.

If the buyer uses the metal in an activity subject to VAT, then the tax paid as a tax agent can be claimed as a deduction. If the price or quantity of scrap metal purchased changes, the VAT amount is subject to adjustment.

The amount of VAT payable is determined by the tax agent based on the results of each tax period.
Tax agents must submit a tax return at their place of registration no later than the 25th day of the month following the expired tax period.

Deadlines for filing returns by tax agents in 2018

VAT from the seller

The sale of scrap, waste of ferrous and non-ferrous metals before innovations was exempt from VAT on the basis of paragraphs. 25 clause 2 art. 149 of the Tax Code of the Russian Federation, provided that the seller has a license and the sale is carried out on the territory of the Russian Federation.

If the scrap metal seller is a VAT defaulter or is exempt from paying this tax, then this must be indicated in the purchase and sale agreement. The price of scrap metal is indicated with the mark “Excluding tax (VAT)”. Primary documentation should also duplicate this.

The scrap metal dealer must issue invoices. As mentioned above, there is no need to allocate VAT, but you should put the stamp “VAT is calculated by the tax agent.”

Sample of filling out an invoice
The legislation of the Russian Federation provides for four cases when the seller of scrap metal will charge and pay VAT.

Firstly, if he deceived the buyer (indicated in the primary documents and the agreement that there was no VAT, while there were no grounds for this). In this case, it is the seller who must pay into the budget (paragraph 7, paragraph 8, article 161, paragraph 3.1, article 166 of the Tax Code of the Russian Federation, as amended on January 1, 2018).

Secondly, when selling scrap metal to individuals.

Thirdly, when selling scrap metal for export.

Fourthly, if the seller has lost the right to apply a special tax regime or VAT exemption.

Your questions are answered by Elvira Mityukova, Ph.D., managing partner of the audit company Academy of Successful Business LLC, certified auditor.

Sales of scrap 2018: invoices, primary documents and cost in the contract

New taxation procedure for scrap ferrous and non-ferrous metals

First of all, let us remind you that from January 1, 2018, the sale of scrap and waste of ferrous and non-ferrous metals is subject to value added tax. But for such operations, as well as for the sale of secondary aluminum and raw animal skins VAT is calculated and paid by buyers- tax agents (individual entrepreneurs and organizations) (clause 8 of Article 161 of the Tax Code of the Russian Federation).

Using scrap as an example, we will tell you how, from the point of view of the Federal Tax Service of the Russian Federation, documents should be drawn up and VAT calculated, but the procedure set out in the Letter of the Federal Tax Service dated January 16, 2018 also applies to the sale of animal skins and secondary aluminum.

If the scrap seller is NOT a VAT payer

If the seller of scrap is not a VAT payer (scrap is sold by an ordinary citizen, a “simplified” taxpayer, exempt from VAT in accordance with Article 145 of the Tax Code of the Russian Federation, etc.), the buyer of scrap does not have the duties of a tax agent for VAT (clause 8 of Art. 161 of the Tax Code of the Russian Federation).

For example, a specialized organization that purchases scrap from individuals (not individual entrepreneurs) will not perform the duties of a tax agent for VAT (Letter of the Ministry of Finance of Russia dated December 29, 2017 N 03-07-11/88235). Accordingly, the sale of scrap is processed by such sellers, as before, without value added tax. The only thing that the norms of the Tax Code of the Russian Federation require in such a situation is make an entry or mark “Excluding tax (VAT)” in the contract and the primary accounting document (clause 8 of Article 161 of the Tax Code of the Russian Federation).

If the scrap seller is a VAT payer

The scrap seller does not charge VAT to the buyer. The exception is cases of sale of scrap for export and to individuals (not individual entrepreneurs) (clause 1 of Article 168 of the Tax Code of the Russian Federation). But despite this, sellers - VAT payers must issue invoices to the buyer(clause 3 and clause 5 of Article 168 of the Tax Code of the Russian Federation):

• upon receipt of advance payment;
• when shipping scrap;
• if the cost of scrap changes (an adjustment invoice is issued).

Invoices, adjustment invoices are compiled without taking into account tax amounts. At the same time, an appropriate inscription is made in them or a stamp is placed “VAT is calculated by the tax agent” (clause 5 of Article 168 of the Tax Code of the Russian Federation).

The Letter of the Federal Tax Service dated January 16, 2018 provides examples of filling out invoices.

The Tax Service clarified that the seller should make the entry “VAT is calculated by the tax agent” in column 7 “Tax rate” of the tabular part of the invoice. At the same time, in columns 8 “Amount of tax...” and 9. “Cost of goods...total”, dashes are placed. If an invoice is issued in electronic form according to the format approved by Order of the Federal Tax Service of Russia dated March 24, 2016 N ММВ-7-15/155@, columns 8 - 9 should indicate the number “0”.

And this is understandable, because as already mentioned, the buyer of scrap is not charged VAT, which means indicate the cost of scrap including VAT, which must be paid by the buyer incorrectly.

In column 5 of the invoice, the seller indicates the cost of the goods without VAT (for example, 100 rubles) or the amount of the advance received (in the “advance” invoice)

Table 1 Fragment of an invoice for the shipment of scrap.

Name of goods (description of work performed, services provided), property rights

Product type code

Unit

Quantity (volume)

Price (tariff) per unit of measurement

Cost of goods (works, services), property rights without tax - total

Including the amount of excise tax

Tax rate

Tax amount due to buyer

Cost of goods (works, services), property rights with tax - total

Country of origin of goods

Registration number of the customs declaration

symbol (national)

digital code

short title

Scrap metal

without excise tax

VAT is calculated by the tax agent

Issued invoices are registered in the sales book as if the seller himself needs to calculate VAT (but he does not calculate VAT) (clause 3.1 of Article 166 of the Tax Code of the Russian Federation).

Exhibited invoices are recorded in the sales ledger as if the seller himself needs to calculate VAT (but he does not calculate VAT) (clause 3.1 of Article 166 of the Tax Code of the Russian Federation).

When registering invoices, in the sales book by the taxpayer-seller in column 2 of the sales book, the Federal Tax Service of the Russian Federation recommends indicating the following transaction type codes:

• “33” - upon receipt of payment (partial payment) for upcoming deliveries of scrap (i.e. when registering an “advance” invoice);
• “34” - when shipping scrap, including for payment (partial payment), as well as when the cost of shipments changes towards an increase in the cost of shipments (i.e. when registering a “shipping” invoice);

The cost of scrap (excluding VAT, for example, 100 rubles) or the amount of the advance received is indicated in column 14 “Cost of taxable sales...”. At the same time, in column 13b “Cost of sales according to the invoice...” and in column 17 “Amount of VAT according to the invoice...” you should put dashes. When creating a sales book in electronic form, as well as when uploading information to section 9 of the VAT return, in columns 13b and 17, the number “0” should be indicated.

Data from the sales book will be reflected in section 9 of the VAT return. Section 3 of the declaration does not include transactions for the sale of scrap (the seller does not have a VAT tax base).

The sale of scrap is a taxable operation. The buyer simply calculates VAT on it. Therefore, such transactions are not reflected in the “non-taxable” section 7 of the VAT return. Moreover, the taxpayer has the right to deduct input VAT related to the sale of scrap in the usual manner (Letter of the Ministry of Finance of Russia dated January 19, 2018 N 03-07-11/2791).

Produced in a similar manner issuance of invoices by commission agents (agents) those selling (purchasing) raw hides and scrap under a commission agreement (an agency agreement providing for the sale and (or) purchase of these goods on behalf of the agent). When recording invoices received and issued in the invoice journal, intermediaries must indicate the same transaction codes as scrap sellers:

• “33” - when registering an “advance” invoice;
• “34” - registration of the “shipping” invoice

If the value of the scrap changes by agreement of the parties (there is an additional agreement to the contract or a primary document indicating the buyer’s consent to the change in the value of the goods or the fact that the buyer has been notified of the change in value) the seller is obliged to issue a correction invoice(Clause 3 of Article 168 and Clause 10 of Article 172 of the Tax Code of the Russian Federation).

If the cost of shipments changes upward, the scrap seller should register an adjustment invoice in the sales book, indicating the code “34”, and if the cost of scrap decreases, the seller registers an adjustment invoice in the purchase book, also indicating the transaction code “34”. At the same time, in column 15 “Cost of purchases according to the invoice...” of the purchase book, you need to indicate the amount by which the cost of the scrap was reduced, and in column 16 “VAT amount...” put a dash (when filling out an electronic invoice - the number “ 0").

How to reflect the cost of scrap in primary documents and contracts

The Federal Tax Service and the Ministry of Finance of Russia have not yet provided explanations on how, when selling scrap, the taxpayer-seller should draw up primary documents and stipulate the cost of scrap in the contract.

According to the author, primary documents that accompany the sale of scrap should be filled out in the same way as invoices, i.e. indicate the cost of scrap excluding VAT and make a note “VAT is calculated by the tax agent.”

Example:
If, when shipping scrap, a consignment note is used in the TORG-12 form, then in column 12 “Amount excluding VAT” you should indicate the cost of scrap without VAT (for example, 100 rubles), in column 13 (VAT rate) make a note “VAT is calculated by tax agent”, and in columns 14 (VAT amount) and 15 “Amount including VAT” you can put a dash.

In the accounting records of the scrap seller, the cost of scrap is reflected in revenue excluding VAT.(only the income that the seller has the right to receive from the buyer).

Considering that the seller of scrap should not present VAT to the buyer (clause 1 of Article 168 of the Tax Code of the Russian Federation) and should not even calculate this tax (clause 3.1 of Article 166 of the Tax Code of the Russian Federation), in the author’s opinion, the contract does not need to stipulate the cost of scrap with including VAT (the seller should not “bother” himself with calculating the “VAT-free” scrap price). Therefore, the contract should stipulate that the price of scrap does not include the amount of VAT, and VAT is paid by the buyer, acting as a tax agent for VAT.

For example, this condition of the contract can be stated as follows: “The price of one kilogram of scrap ferrous metal is 1 ruble. The scrap price does not include VAT. In accordance with clause 8 of Article 161 of the Tax Code of the Russian Federation, VAT is calculated by the tax agent - the buyer."

VAT from the buyer - tax agent

The Federal Tax Service drew attention to the fact that tax agents purchasing scrap should not prepare invoices. To calculate VAT as tax agents they record in the sales ledger and purchase ledger invoices received from sellers.

Such tax agents determine the tax base for VAT as if they themselves were sellers (clause 15 of Article 167 of the Tax Code of the Russian Federation), that is, on one of the earliest dates:

1. day of shipment of scrap;
2. day of payment (partial payment) for upcoming deliveries of scrap.

If the tax base was determined on the date of transfer of the prepayment, then on the date of shipment of the scrap the buyer again needs to determine the tax base “for the seller”, and VAT calculated on the prepayment is deducted (clause 8 of Article 171, clause 4.1 of Article 173 of the Tax Code RF).

The buyer registers the invoices received from the seller in the sales book. During registration:

• for “advance” invoices, the tax agent will indicate the transaction code “41”;
• "shipping" invoices - code "42".

Despite the fact that the VAT tax rate of the tax agent is 18/118 and it should be applied to the value of the scrap increased by the amount of VAT, in fact the tax agents will charge VAT at a rate of 18% on the value of the scrap (advance amount) indicated in the invoice - invoice.

Example:
The buyer made an advance payment for the supply of scrap - 100 rubles. Having received an invoice from the seller and registering it in the sales book, the buyer calculates VAT at a rate of 18%, i.e. in column 14 “Cost of sales subject to VAT..” will show 100 rubles, calculate VAT at a rate of 18% (this will be 18 rubles) and show this amount in column 17 “VAT on invoice...18% » -18 rub. And only after that, in column 13b “Cost of sales according to invoice..” will indicate the tax base of the tax agent (cost of scrap + VAT) - 118 rubles.

The sales book is filled out in the same way when registering an invoice for the shipment of scrap. The only difference:

• During registration "advance" invoice in column 2 of the sales book you need to indicate the transaction code “41”;
• During registration "shipping" invoice the code should be “42”.

When deducting VAT calculated from an advance payment in the purchase book, the tax agent will register an “advance” invoice, indicating in column 2 the transaction code “43”, in column 15 of the purchase book “Cost of purchases according to the invoice..” - 118 rub., and in column 16 “VAT amount” - the amount of tax accepted for deduction, in our example, -18 rubles.

Also, regardless of the taxation system used by tax agents, there is provision for them VAT deduction on an adjustment invoice in case of a decrease in the value of previously shipped scrap (clause 13 of Article 171 of the Tax Code of the Russian Federation) and the obligation to charge additional VAT if the cost of scrap has increased (clause 10 of Article 154 of the Tax Code of the Russian Federation).

When registering an adjustment invoice in the sales book for an increase in the cost of scrap (for the seller), the tax agent should indicate the transaction code - “42” (as when shipping scrap). And in the event of a decrease in the value of scrap, the tax agent will register an adjustment invoice in the purchase book with code “44”.

Thus, when calculating VAT as tax agents, scrap buyers register invoices received from the seller as if they themselves were the scrap seller.

But such tax agents have one more feature in calculating VAT. If they are payers of this tax and purchase scrap for taxable transactions, they have the right to deduct VAT as buyers, i.e. they can claim a VAT deduction both on the transferred advance payment and on the purchased scrap as if they had bought the scrap from a seller with VAT included. Then the buyer will not have to actually pay VAT to the budget as a tax agent.

The fact is that the calculation of the amount of tax payable to the budget is carried out by tax agents collectively in relation to all goods specified in clause 8 of Article 161 of the Tax Code of the Russian Federation (i.e. in relation to all transactions for the purchase of scrap, hides and aluminum) . Accordingly, tax agents purchasing scrap and hides determine the amount of VAT they must pay to the budget at the end of the quarter as tax agents, taking into account charges and possible deductions “for the seller” and taking into account deductions and restorations “for the buyer”.

Example:
If the buyer - a VAT payer purchased scrap for 100 rubles. for taxable transactions, calculated 18 rubles. as a tax agent, then 18 rubles. he has the right to deduct the calculated VAT as a buyer. Then, for the transactions specified in clause 8 of Article 161 of the Tax Code of the Russian Federation, the amount of VAT payable at the end of the quarter will be 0 rubles. (18 rubles credited and 18 rubles deducted).

If the buyer of scrap is NOT a VAT payer, then as a buyer he cannot deduct VAT. Therefore, when purchasing scrap for 100 rubles, he will charge 18 rubles. VAT as a tax agent will pay this amount to the budget at the end of the quarter.

The Federal Tax Service of the Russian Federation clarified that total tax amount, subject to payment to the budget by tax agents purchasing scrap, hides and aluminum, should be reflected on line 060 of section 2 of the VAT tax return, approved by order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/558@.

When deducting VAT when carrying out transactions for the purchase of scrap as a buyer, the tax agent will indicate:

• code “41” when registering an “advance” invoice;
• code “42” when registering a “shipping” invoice and
• code “42” when registering an adjustment invoice in case of an increase in the cost of shipments (“as per buyer”).

When restoring VAT previously accepted for deduction on prepayment for the shipment of scrap (from the buyer), the tax agent should indicate code “43”. And when registering an adjustment invoice in the sales book when restoring VAT in the event of a downward change in the cost of shipments (“as for a buyer”), code “44” should be indicated.

As we can see, Resolution No. 1137, which determines the procedure for filling out invoices, the sales book, the purchase book and the journal of received and issued invoices, as well as the Orders of the Federal Tax Service, establishing transaction codes, the form and rules for filling out the VAT return, need to be changed. For now, scrap sellers and buyers have to use Letters from the Federal Tax Service of the Russian Federation