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

(name as amended, entered into force on January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ
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 (works, services), property rights;
2) the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

(Paragraph as amended, entered into force on January 1, 2006 by Federal Law No. 119-FZ of July 22, 2005.

2. The paragraph became invalid from January 1, 2006 - Federal Law of July 22, 2005 N 119-FZ.

3. In cases where the goods are not shipped or transported, but there is a transfer of ownership of these goods, such a transfer of ownership for the purposes of this chapter shall be equated to its shipment, except for the case provided for by paragraph 16 of this article.

(Item as amended by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Law No. 81-FZ of April 20, 2014.

4. The paragraph became invalid from January 1, 2006 - Federal Law of July 22, 2005 N 119-FZ.

5. The clause became invalid from January 1, 2006 - Federal Law of July 22, 2005 N 119-FZ.

6. The paragraph became invalid from January 1, 2006 - Federal Law of July 22, 2005 N 119-FZ.

7. When a taxpayer sells goods transferred by him for storage under a warehouse storage agreement with the issuance of a warehouse certificate, the moment of determining the tax base for these goods is determined as the date of sale of the warehouse certificate. July 2005 N 119-FZ.

8. When transferring property rights in the case provided for by 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 the cases provided for by 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 by paragraph 5 of Article 155 of this Code - as the day of transfer of property rights (paragraph as amended by Federal Law No. 119-FZ.

9. When selling goods (works, 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 of determining the tax base for these goods (works, services ) is the last day of the quarter in which the full package documents provided for by Article 165 of this Code.

(Paragraph as amended by Federal Law No. 119-FZ of July 22, 2006; as amended by Federal Law No. 137-FZ of July 27, 2006; as amended entered into force on January 1, 2011 by Federal Law No. 309-FZ of November 27, 2010; as amended by Federal Law No. 245-FZ of July 19, 2011; as amended by Federal Law No. 245-FZ of July 19, 2011 from January 1, 2012 by Federal Law No. 305-FZ of November 7, 2011; as amended by Federal Law No. 382-FZ of November 29, 2014.

In case 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 (work, services) is determined in accordance with subparagraph 1 of paragraph 1 of this article, unless otherwise provided by this paragraph. In the event that the full package of documents provided for by 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 for export or the customs procedure for customs transit when transporting foreign goods from the customs authority at the point of entry into the territory Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation or indicating the placement of processed products exported from the territory of the Russian Federation and other territories under its jurisdiction under the internal customs transit procedure, the moment of determining the tax base for these works, services is determined in accordance with subparagraph 1 paragraph 1 of this article. In case of reorganization of an organization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (date state registration each newly established organization, and in case of reorganization in the form of affiliation - the date of inclusion in a single State Register legal entities records on the termination of the activities of each merging organization) (the paragraph was supplemented from January 1, 2005 by the Federal Law of August 22, 2004 N 122-FZ; supplemented from September 1, 2005 by the Federal Law of July 22, 2005 N 118-FZ, the effect applies to legal relations arising from January 1, 2005; as amended by Federal Law of July 22, 2005 N 119-FZ; as amended by Federal Law of February 28, 2006 N 28-FZ, the effect applies to legal relations that arose from January 1, 2006; as amended by the Federal Law of July 27, 2006 N 137-FZ; supplemented from January 1, 2008 by the Federal Law of May 17 2007 N 85-FZ, applies to legal relations that arose from January 1, 2007; as amended by Federal Law of November 27, 2010 N 309-FZ.

In the event of importation into the port special economic zone of Russian goods placed outside the port special economic zone under the export customs procedure, or when supplies are exported, the deadline for submission of documents established by paragraph 9 of Article 165 of this Code is determined from the date of placement of these goods under the export customs procedure 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 execution of transport, shipping or other documents confirming the export of supplies outside the territory of the Russian Federation by aircraft and sea vessels, ships mixed (river-sea) navigation) (the paragraph is additionally included from January 1, 2008 by the Federal Law of October 30, 2007 N 240-FZ; as amended by the Federal Law of November 27, 2010 N 309- Federal Law; supplemented from October 1, 2011 by the Federal Law of July 19, 2011 N 245-FZ.

The paragraph is additionally included from December 29, 2009 by the Federal Law of December 27, 2009 N 368-FZ; not applicable from January 1, 2011 - Federal Law of December 27, 2009 N 368-FZ.

(Paragraph as amended, entered into force on June 30, 2002 by the Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations that arose from January 1, 2002
The provisions of paragraph 9 of this article (as amended federal law dated November 27, 2010 N 309-FZ) apply to works (services) performed (rendered) after the date of entry into force of the Federal Law of November 27, 2010 N 309-FZ - see paragraph 2 of Article 3 of the Federal Law of November 27 2010 N 309-FZ.

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9.1. If, within forty-five calendar days from the date 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 (paragraph additionally incorporated from January 23, 2006 by Federal Law No. 168-FZ of December 20, 2005; as amended by Federal Law No. 305-FZ of November 7, 2011.

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

(The paragraph is additionally included from April 7, 2015 by the Federal Law of April 6, 2015 N 83-FZ)

The provisions of clause 9.2 of this article (as amended by Federal Law No. 83-FZ of April 6, 2015) apply to operations for the sale of services for the carriage of passengers by rail in suburban traffic carried out in the period from January 1, 2015 to December 31, 2016 inclusive .

The provisions of Clause 9.2 of this Article (as amended by Federal Law No. 83-FZ of April 6, 2015) shall apply until December 31, 2016 inclusive.

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10. For the purposes of this chapter, the moment of determining the tax base for the performance of construction and installation works for own consumption is the last day of each tax period (paragraph as amended by Federal Law No. 119-FZ of July 22, 2005; as amended by Federal Law No. 137-FZ of July 27, 2006, effective from January 1, 2007.

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 own needs, recognized as an object of taxation in accordance with this chapter, is determined as the day of the said transfer of goods (performance of work, provision of services) (paragraph c the version put into effect on January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ.

12. The accounting policy adopted by the organization for taxation purposes is approved by the relevant orders, orders of the head of the organization.

Accounting policy for taxation purposes, it is applied from January 1 of the year following the year of its approval by the relevant order, order of the head of the organization.

The accounting policy for tax purposes adopted by the organization is mandatory for all separate subdivisions organizations.

The accounting policy for taxation purposes adopted by the newly created organization is approved no later than the end of the first tax period. An accounting policy for taxation purposes adopted by a newly created organization is considered applicable from the day the organization was established.

13. If a taxpayer - a manufacturer of goods (works, services) receives payment, partial payment against the upcoming deliveries of goods (works, 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 that is the manufacturer of the said goods (works, services) has the right to determine the moment of determining the tax base as the day of shipment (transfer) of the said goods (performance of works, rendering of services) if there is a separate accounting of the operations performed and the amounts of tax on the goods (works, services) acquired, in including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle and other operations.
Upon receipt of payment, partial payment by the taxpayer - the manufacturer of goods (works, services) in tax authorities at the same time with tax return a contract with the buyer is submitted (a copy of such a contract certified by the signature of the head and chief accountant), as well as a document confirming the duration of the production cycle of goods (works, services), indicating their name, production time, name of the manufacturer, issued to the specified taxpayer-manufacturer federal body executive power, carrying out the functions of developing public policy and regulatory 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.

(The paragraph is additionally included from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ)
14. If the moment of determining the tax base is the day of payment, partial payment for the upcoming supply 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 on account of the payment received earlier, partial payment, the moment of determining the tax base also arises (the clause was additionally included from January 1, 2006 by Federal Law No. 119-FZ of July 22, 2005).

15. For the tax agents specified in paragraphs 4 and 5 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 (the paragraph was additionally included from January 1, 2006 by Federal Law No. ).

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

(The clause was additionally included from July 1, 2014 by Federal Law No. 81-FZ of April 20, 2014; as amended by Federal Law No. 238-FZ of July 21, 2014.

167

Article 167 of the Tax Code of the Russian Federation. The moment of determining the VAT tax base

(as amended by the Federal "law" of July 22, 2005 N 119-FZ)

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 (works, services), property rights;

2) the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights. (clause 1 as amended by the Federal "law" of 22.07.2005 N 119-FZ)

2. Has expired. - Federal "law" of July 22, 2005 N 119-FZ.

3. In cases where the goods are not shipped or transported, but there is a transfer of ownership of these goods, such a transfer of ownership for the purposes of this chapter is equated to its shipment. (as amended by Federal Laws No. 57-FZ dated May 29, 2002, No. 119-FZ dated July 22, 2005)

4 - 6. Lost their power. - Federal "law" of July 22, 2005 N 119-FZ.

7. When a taxpayer sells goods transferred by 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 realization of the warehouse certificate. (as amended by the Federal "law" of July 22, 2005 N 119-FZ)

8. When transferring property rights in the case provided for by 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 the cases provided for by "paragraphs 3" and "4 of Article 155" of this of the 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 by "paragraph 5" of Article 155 of this Code - as the day of transfer of property rights. (clause 8 as amended by the Federal "law" of 22.07.2005 N 119-FZ)

The moment of determining the tax base provided for in paragraph 9 of Article 167, related to the deadline for submitting the documents specified in paragraph 9 of Article 165, is increased by 90 days if the goods are placed respectively under the customs regime of export, international customs transit, free customs zone, movement of supplies in the period from July 1, 2008 to December 31, 2009 (Federal "law" of 05.08.2000 N 118-FZ).

9. When selling goods (works, services) provided for by "subparagraphs 1", "2.1" - "2.7", "3", "8" and "9 of paragraph 1" of Article 164 of this Code, the moment of determining the tax base for these goods (works, services) is the last day of the quarter in which the full package of documents provided for by "Article 165" of this Code is collected. (as amended by the Federal Laws of July 22, 2005 "N 119-FZ", of July 27, 2006 "N 137-FZ", of November 27, 2010 "N 309-FZ")

In the event that the full package of documents provided for by "Article 165" of this Code is not collected within the time limits specified in "Item 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 article, unless otherwise provided by this paragraph. In the event that 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 for export or the customs procedure for customs transit when transportation of foreign goods from the customs authority at the place of arrival on the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation or indicating the placement of processed products exported from the territory of the Russian Federation and other territories under its jurisdiction under the internal customs transit procedure, the moment determination of the tax base for the specified works, services is determined in accordance with "subparagraph 1" of paragraph 1 of this article. In case of reorganization of an organization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (the date of state registration of each newly established organization, and in the case of reorganization in the form accession - the date of making an entry in the unified state register of legal entities on the termination of the activities of each affiliated organization). (as amended by the Federal Laws of 29.05.2002 "N 57-FZ", of 22.08.2004 "N 122-FZ", of 22.07.2005 "N 118-FZ", of 22.07.2005 "N 119-FZ", dated 02/28/2006 "N 28-FZ", dated 07/27/2006 "N 137-FZ", dated 05/17/2007 "N 85-FZ", dated 11/27/2010 "N 309-FZ")

In the case of importation into the port special economic zone of Russian goods placed outside the port special economic zone under the customs procedure for export, or when exporting supplies, the deadline for submission of 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 export or from the date of declaration of supplies. (as amended by the Federal "law" of November 27, 2010 N 309-FZ)

The paragraph became invalid on January 1, 2011. - Federal "law" of December 27, 2009 N 368-FZ.

9.1. When a vessel is excluded from the Russian International Register of Vessels, the moment the tax agent determines the tax base is the day the relevant entry is made in the specified register.
If within 45 calendar days from the date of transfer of ownership of the ship from the taxpayer to the customer, the registration of the ship in the Russian International Register of Ships is not carried out, the moment of determining the tax base by the tax agent is determined in accordance with "subparagraph 1" of paragraph 1 of this article.
(as amended by the Federal "law" of 27.07.2006 N 137-FZ) (clause 9.1 was introduced by the Federal "law" of 20.12.2005 N 168-FZ)

10. For the purposes of this chapter, the moment of determining the tax base for the performance of construction and installation works for own consumption is the last day of each tax period. (as amended by the Federal Laws of July 22, 2005 "N 119-FZ", of July 27, 2006 "N 137-FZ")

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 own needs, recognized as an object of taxation in accordance with this Chapter, is determined as the day of the said transfer of goods (performance of work, provision of services). (as amended by the Federal "law" of July 22, 2005 N 119-FZ)

12. The accounting policy adopted by the organization for taxation purposes is approved by the relevant orders, orders of the head of the organization.

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

The accounting policy for taxation 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.

Upon receipt of payment, partial payment by the taxpayer - the 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 is submitted to the tax authorities simultaneously with the tax declaration (works, services), indicating their name, production time, name of the manufacturer, issued to the specified taxpayer-manufacturer by the federal executive body responsible for 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. (Clause 13 was introduced by the Federal "Law" of July 22, 2005 N 119-FZ)

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 (works, services), property rights;

2) the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

(Clause 1 as amended by Federal Law No. 119-FZ of July 22, 2005)

2. Has expired. - Federal Law of July 22, 2005 N 119-FZ.

(as amended by Federal Laws No. 57-FZ of May 29, 2002, No. 119-FZ of July 22, 2005)

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

(as amended by Federal Law No. 119-FZ of July 22, 2005)

(Clause 8 as amended by Federal Law No. 119-FZ of July 22, 2005)

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

(as amended by Federal Laws No. 119-FZ of 22.07.2005, No. 137-FZ of 27.07.2006, No. 309-FZ of 27.11.2010, No. 245-FZ of 19.07.2011, No. 305-FZ of 07.11.2011 )

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 (work, services) is determined in accordance with subparagraph 1 of paragraph 1 of this Code. article, unless otherwise provided by this paragraph. In the event that the full package of documents provided for by 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 for export or the customs procedure for customs transit when transporting foreign goods from the customs authority at the place of arrival on the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation or indicating the placement of processed products exported from the territory of the Russian Federation and other territories under its jurisdiction under the procedure of internal customs transit, the moment of determining the tax base for the specified works, services is determined in accordance with subparagraph 1 of paragraph 1 of this article. In case of reorganization of an organization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (the date of state registration of each newly established organization, and in the case of reorganization in the form accession - the date of making an entry in the unified state register of legal entities on the termination of the activities of each affiliated organization).

(as amended by Federal Laws No. 57-FZ of 29.05.2002, No. 122-FZ of 22.08.2004, No. 118-FZ of 22.07.2005, No. 119-FZ of 22.07.2005, No. 28-FZ of 28.02.2006 , dated 27.07.2006 N 137-FZ, dated 17.05.2007 N 85-FZ, dated 27.11.2010 N 309-FZ)

(as amended by Federal Laws No. 309-FZ of November 27, 2010, No. 245-FZ of July 19, 2011)

9.1. If, within forty-five calendar days from the date of transfer of ownership of the ship from the taxpayer to the customer, the registration of the ship 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.

(Clause 9.1 as amended by Federal Law No. 305-FZ of November 7, 2011)

10. For the purposes of this chapter, the moment of determining the tax base for the performance of construction and installation works for own consumption is the last day of each tax period.

(as amended by Federal Laws No. 119-FZ of 22.07.2005, No. 137-FZ of 27.07.2006)

(as amended by Federal Law No. 119-FZ of July 22, 2005)

12. The accounting policy adopted by the organization for taxation purposes is approved by the relevant orders, orders of the head of the organization.

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

The accounting policy for taxation purposes adopted by the organization is mandatory for all separate subdivisions of the organization.

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

Upon receipt of payment, partial payment by the taxpayer - the 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) is submitted to the tax authorities simultaneously with the tax declaration, as well as a document confirming the duration of the production cycle of goods (works) , services), indicating their name, production time, name of the manufacturer, issued to the specified taxpayer-manufacturer by the federal executive body responsible for 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 authority.

(Clause 13 was introduced by Federal Law No. 119-FZ of July 22, 2005)

14. If the moment of determining the tax base is the day of payment, partial payment for the upcoming supply 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 on account of the payment received earlier, partial payment, the moment of determining the tax base also arises.

(Clause 14 was introduced by Federal Law No. 119-FZ of July 22, 2005)

15. For the tax agents specified in paragraphs 4 and 5 of Article 161 of this Code, the moment of determining the tax base is determined in the manner prescribed 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 3, 7 - 11, 13 - 15 of this article, is the earliest of the following dates:

8. When transferring property rights in the case provided for by 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 the cases provided for by 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 by paragraph 5 of Article 155 of this Code, as the day of transfer of property rights.

9. When selling goods (works, 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 of determining the tax base for these goods (works, services ) is the last day of the quarter in which the complete package of documents provided for by 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 (work, services) is determined in accordance with subparagraph 1 of paragraph 1 of this Code. article, unless otherwise provided by this paragraph. In the event that 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 for export, re-export or customs transit, the moment of determination the tax base for the specified works, services is determined in accordance with subparagraph 1 of paragraph 1 of this article. In case of reorganization of an organization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (the date of state registration of each newly established organization, and in the case of reorganization in the form accession - the date of making an entry in the unified state register of legal entities on the termination of the activities of each affiliated organization).

In the event of importation into the port special economic zone of Russian goods placed outside the port special economic zone under the customs procedure for export (re-export), or when exporting supplies, the deadline for submission of 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. export (re-export) procedure 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 execution of transport, shipping or other documents confirming the export of supplies outside the territory of the Russian Federation air and sea vessels, ships of mixed (river - sea) navigation).

10. For the purposes of this chapter, the moment of determining the tax base for the performance of construction and installation works for own consumption is the last day of each tax period.

12. The accounting policy adopted by the organization for taxation purposes is approved by the relevant orders, orders of the head of the organization.

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

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

Paragraphs 5-6 are no longer valid.

13. If a taxpayer-manufacturer of goods (works, services) receives payment, partial payment against future deliveries of goods (works, 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 that is the manufacturer of the said goods (works, services) has the right to determine the moment of determining the tax base as the day of shipment (transfer) of the said goods (performance of works, rendering of services) if there is a separate accounting of the operations performed and the amounts of tax on the goods (works, services) acquired, in including for fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle and other operations.

Upon receipt of payment, partial payment by the taxpayer - the 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) is submitted to the tax authorities simultaneously with the tax declaration, as well as a document confirming the duration of the production cycle of goods (works , services), indicating their name, production time, name of the manufacturer, issued to the specified taxpayer-manufacturer by the federal executive body responsible for 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 authority.

15. For the 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.

16. When real estate is sold, 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 deed of transfer or other document on the transfer of real estate.

Commentary on Art. 167 Tax Code of the Russian Federation

Commented Art. 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 for 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 (works, services), property rights;

2) the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

Thus, when implementing works, services, the earliest of the dates should be considered as the moment of determining the tax base for value added tax: the date of transfer of ownership of these works, services, indicated in the document confirming the transfer of ownership, or the day of their payment (partial payment ). At the same time, on the basis of paragraph 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, the provision of services, on the day of the performance of work, the provision of services on account of payment received earlier, 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 economic activity subject to primary accounting documents. Part 2 of this article establishes a list of mandatory details of primary accounting documents. So, obligatory requisites are including 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 compilation primary document issued to the buyer (customer), carrier for delivery to the buyer.

Paragraph 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 there is a transfer of ownership of this goods, such a transfer of ownership for VAT purposes is equated to its shipment, except for the case provided for by paragraph 16 of Art. 167 of the 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, the day of transfer of real estate to the buyer of this property is recognized according to the deed of transfer or other document on the transfer of real estate.

This point was introduced in Art. 167 of the Tax Code of the Russian Federation Federal Law of April 20, 2014 N 81-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation" and 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 Russian Federation in terms of combating illegal financial transactions.

It should be noted that prior to the introduction of the above clarifications, the Ministry of Finance of Russia indicated that when selling a real estate object, the earliest of the dates should be considered the moment of determining the tax base for VAT: the date of transfer of ownership of this property indicated in the document confirming the transfer of ownership, or the day of its payment (partial payment). At the same time, on the basis of paragraph 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 prepayment is recognized as the moment of occurrence of the tax base along with the day of shipment. This is indicated in paragraphs. 2 p. 1 art. 167 of the 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 a taxpayer - a manufacturer of goods (works, services) receives payment, partial payment against the upcoming deliveries of goods (performance of works, provision of services), the duration of the production cycle of which is more than 6 months, the taxpayer - the manufacturer of these goods (works, 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 ongoing operations and VAT amounts for purchased goods (works, services), including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of 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 at the time of receipt of an advance payment, is approved by the Government of the Russian Federation.

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

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

- a document confirming the duration of the production cycle of goods (works, services), indicating their name, production time, name of the manufacturer, issued to the specified taxpayer-manufacturer by the federal executive body responsible for 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.

The accrual of VAT at the time of receipt of an advance payment does not relieve the taxpayer from the obligation to accrue this tax at the time of shipment of goods (transfer of works, services or property rights). This is a requirement of paragraph 14 of Art. 167 of the Tax Code of the Russian Federation.

Question: ... In accordance with paragraph 13 of Art. 167 of the Tax Code of the Russian Federation, organizations - manufacturers of goods with a long production cycle (over six months) have the right not to tax advance payments received with VAT. The list of these goods was approved in July 2006 and applies to tax legal relations that arose from January 1, 2006. Is it possible to recalculate tax base for VAT since the beginning of 2006? Do I need to submit amended returns? (Expert Consultation, 2006)

Question: In accordance with paragraph 13 of Art. 167 of the Tax Code of the Russian Federation, organizations - manufacturers of goods with a long production cycle (over six months) have the right not to tax advance payments received with VAT. However, the List of these goods (works, services) was approved only in July 2006. In other words, before July 2006, the organization had to tax all advances received for the production of these goods with VAT. In turn, the List applies to tax legal relations that arose from January 1, 2006. In this regard, we have a question - do we have the right to recalculate the tax base for VAT from the beginning of 2006? Do we need to file revised declarations?
Answer: In accordance with paragraph 13 of Art. 167 of the Tax Code of the Russian Federation in the event that a VAT payer - a manufacturer of goods (works, services) receives payment or partial payment against the upcoming supplies of goods (performance of works, provision of services), the duration of the production cycle of which is more than six months, the taxpayer - the manufacturer of these goods ( works, services) has the right to determine the moment of determining the tax base for VAT as the day of shipment (transfer) of the specified goods (performance of work, provision of services) in the presence of separate accounting for ongoing operations.
At the same time, the taxpayer submits to the tax authorities simultaneously with the tax declaration a contract with the buyer (a copy of such a contract certified by the signature of the head and chief accountant), as well as a document confirming the duration of the production cycle of goods (works, services), indicating their name, production time, the name of the manufacturer, issued to the specified taxpayer-manufacturer by the federal executive body responsible for the development of 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.
The above provision of the Tax Code of the Russian Federation was put into effect on January 1, 2006 by Federal Law No. 119-FZ of July 22, 2005 "On Amending Chapter 21 of Part Two of the Tax Code of the Russian Federation and on Recognizing Certain Provisions of Legislative Acts of the Russian Federation on Taxes and fees".
In turn, the List of goods (works, services), the duration of which is more than 6 months, must be approved by the Government of the Russian Federation. The named List was approved on July 28, 2006 by Decree of the Government of the Russian Federation N 468 and applies to tax legal relations that arose from January 1, 2006.
Thus, until July 28, 2006, the provisions of paragraph 13 of Art. 167 of the Tax Code of the Russian Federation did not actually operate in the absence of an approved List.
Taking into account the above, after the Government of the Russian Federation approves the List of goods (works, services), the duration of the production cycle of manufacturing (performance, rendering) of which is more than 6 months, the organization that received an advance payment for the performance of these works at the beginning of 2006 is entitled to recalculate the VAT amounts at the presence of the documents specified in paragraph 13 of Art. 167 of the Tax Code of the Russian Federation.
In turn, it should be noted that the organization must maintain appropriate separate accounting and restore VAT deductible on goods (works, services) purchased after January 1, 2006 for the production of goods (works) with a long production cycle, since, according to paragraph 7 art. 172 of the Tax Code of the Russian Federation, VAT deductions for goods (works, services) in this situation are made only at the time of determining the tax base for VAT, that is, at the time of shipment of goods (works, services) with a long production cycle.
A.N. Mustafin
Audit and consulting group
"AIS"
29.09.2006